City of Johns Creek FY2019 Budget

City of Johns C ree k

Operating & l a u n Ca n A pit 9 1 al 20 Bu

dg et

2

2019 Annual Operating & Capital Budget

Johns Creek The City of Johns Creek began as a small picturesque outpost, nestled along the Chattahoochee River and the gentle foothills of North Georgia.

Johns Creek enjoys a thriving quality of life with premier municipal services and abundant outdoor activities, including over 400 acres of parks. Johns Creek is located in District 1 of Fulton County, which continues to provide a number of services to our residents including: animal control, emergency management, health and wellness, State and Superior Court, property assessments, property tax billing, and public schools. District 1 is currently represented by Commissioner Liz Hausmann.

The City of Johns Creek is just close enough to Atlanta – yet far enough away (30 miles) to experience a quieter suburban lifestyle. 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 warm and welcoming community and we are proud to call it home.

2019 Annual Operating & Capital Budget

3

Contents SECTION 1

INTRODUCTION & OVERVIEW Budget Message

7

SECTION 2 FINANCIAL SUMMARIES

Johns Creek FY 2019 General Fund General Fund Revenues, Expenditures, and Transfers Top Revenue Sources Detail on Revenue Other General Fund Revenue Revenue Administration Appropriated Funds Descriptions

11 12 13 14 18 20 22 24

SECTION 3

DEPARTMENT BUDGET DETAIL Department Summery City Clerk

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

4

2019 Annual Operating & Capital Budget

28 30 32 34 36 38 40 42 44 46 48 50 52 53 56 58

SECTION 4

CAPITAL AND ENHANCEMENT

Enhancements and Capital Projects

Summery of Funded Projects Department Requests Five Year Capital Plan

61 62 63 76

SECTION 5

FINANCIAL STRUCTURE, POLICY & PROCESS Elected & Appointed Officials City Organization City Fund Structure Financial Management Program Debt Management Policy Expenditure Policy

Elected Official Expenditure Policy Ten Year Model Budget Calendar Budget Development Process

Budget Evaluation

83 84 86 87 92 96 97 98 99 100 101

SECTION 6 APPENDIX

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

103 104 107

City of Johns Creek, Georgia Annual Operating & Capital Budget 2019 Submitted by: Warren Hutmacher, City Manager

2019 Annual Operating & Capital Budget

5

1 6

Introduction & Overview

2019 Annual Operating & Capital Budget

BUDGET MESSAGE To:

Honorable City Council

From:

Michael E. Bodker, Mayor Warren A. Hutmacher, City Manager

Date:

September 24, 2018

Subject:

Fiscal Year 2019 Budget Message

Overall, the FY2019 Budget ensures that the City will continue to maintain its capacity to provide high-level, high-quality services desired by our residents. The FY2019 Budget supports our continued commitment to completing necessary infrastructure maintenance and new capital investments that will benefit our community long into the future. The FY2019 Budget forwards the City’s conservative fiscal policies that allow us to meet the needs of the community today while assuring future generations will have the same access to resources and quality of life we currently enjoy.

Highlights: • General Fund revenues and expenditures are balanced at $63,183,891 (14.73% increase over FY2018) include a use of reserves in the amount of $6,489,937 which equates to the 2018 property tax on growth, closure of completed capital projects from August 2018, and use of unassigned fund balance for capital projects • Largest revenues streams remain the local option sales tax (33% of budgeted revenues) and current year property taxes (29% of budgeted revenues) for a total of $38,594,580 • Personnel expenditures remain the largest expenditure at $26,152,341 (41% of General Fund) followed by operational expenditures at $15,991,378 (25% of General Fund) • Overall personnel expenditures have increased over FY2018 by 3% and operational expenditures have decreased by 14% over FY2018 • Maintenance Accruals (including the Infrastructure Maintenance Accrual, the Vehicle Replacement Accrual, and a new Equipment Accrual for essential equipment) dedicate $10,956,425 or 17% of the General Fund towards current and future maintenance and replacement needs Through the capital projects and service contracts, the FY2019 Budget forwards the six goals established by the City Council in its adopted 2016 – 2018 Strategic Plan: Transportation, Recreation and Parks, Economic Development, Government Efficiency, Public Safety, and Quality of Life.

In addition to the shaping influence of the six strategic goals, five key themes resonate throughout the FY2019 Budget.

1. Transparency. The FY2019 Budget clearly identifies the variances in expenses compared to the prior fiscal year as well as detailing one-time and non-recurring expenditures to ensure they are not carried forward in perpetuity.

2. Budget Maturity. The FY2019 Budget continues to set aside funds for the maintenance of existing infrastructure and replacement of existing vehicles. Additionally, the Budget introduces an Equipment Accrual (for equipment from radios to water rescue gear) to save for the eventual replacement or repair of essential equipment.

3. “Promises Made, Promises Kept.” The FY2019 Budget fully funds Council commitments to implement major capital investments such as the construction of Fire Station #64 and installation of sound abatement measures on Abbotts Bridge Road (from Parsons Road to Jones Bridge Road).

2019 Annual Operating & Capital Budget

7

4. Identifying the True Cost of Service. From contracts to personnel, the FY2019 Budget adjusts estimated costs from prior years to true costs based on actuals. In areas Council has clearly defined service level expectations, funding is adjusted to meet the cost of providing services at expected levels.

5. Stormwater Infrastructure. The FY2019 Budget acknowledges the significant liability related to stormwater infrastructure impact on residents. FY2019 will be the “Year of Stormwater,” as the FY2019 Budget adds a Stormwater Engineer position, a stream gauge system, and completes an assessment of a sample of existing stormwater structures and conveyances to determine their condition and plan for future improvements. In FY2019, the City will gain an understanding of the condition of the existing infrastructure, a plan for upgrades and long-term maintenance of the system, and funding options to provide for these needs.

Project Highlights Each department was involved in determining what cost-efficient projects and efforts would best support the Council’s adopted goals. In addition to the recurring programs and services funded in the General Fund, the FY2019 capital projects, maintenance projects, and position additions demonstrate how the City will continue to provide the high-quality and valuable services desired by our residents.

Public Safety: • Fire Station #64 and Fuel Pump Construction: $2,619,000 • Police Body Worn Cameras: $400,000 • Fire Operational Tools: Rescue Lift Bags, Rescue Boat Headset System, and Rapid Intervention Bags: $20,375 • Police Operational Tools: Polygraph and Chair, Automated License Plate Recognition – Stationary Cameras, Drone for Accident Reconstruction: $71,825 • Fire Station Refreshes (grounds, station houses, identified projects): $204,630 • New Police Retention/Recruitment Programs: Part-Time Retired Officers Program, Police Officer Referral Program, and SWAT Participation Incentive: $123,728 • Police Vehicle Replacements – 10 vehicles: $492,000 Stormwater: • Stormwater System Assessment: $250,000 • Stream Gauge System: $80,000 • Added Stormwater Engineer Position (salary and benefits): $117,351 • Stormwater Structure / Conveyance Maintenance: $150,000 • Stormwater Drainage Rehabilitations: $150,000 Quality of Life: • Resurfacing Neighborhood and Main Roads: $2,700,000 • Abbotts Bridge Road Sound Abatement and Landscaping Improvements (Jones Bridge Rd to Parsons Rd): $1,250,000 • Sidewalk / Trail Additions: $1,000,000 • School Flasher System Replacement: $350,000 • Park System Refresh (Autrey Mill, Newtown, Ocee, and Shakerag): $400,000 • Park Bathroom Refurbishment (Ocee and Newtown): $100,000 • Pickleball Courts for Newtown Park: $25,000 Transportation System: • Intersection Improvement Study: $100,000 • Buice Road Traffic Calming: $250,000 • Added Traffic Engineer (contracted position): $200,000 • Road and Right-of-Way Repairs and Maintenance: $1,275,000 • Traffic Signal Detection and Monitoring Equipment Replacements: $280,000 • Traffic Signal Mast Arm Replacements: $500,000

8

2019 Annual Operating & Capital Budget

Operational Efficiency: • Enterprise Resource Planning System – inclusion of Community Development Module and Customer Relationship Management tools: $350,000 • Electronic Plan Review: $40,000 • Website Content Management System Upgrade: $20,000 • Pooled Inspection Vehicle Replacement (2007 2WD with 4WD Truck): $40,000 The FY2019 Budget allocates resources to reflect community priorities and the Council’s vision for the future. Overall, the balance of new capital projects and infrastructure maintenance investments are responsive to community needs and concerns but also position the City well for the future.

Respectfully Submitted,

Michael E Bodker Warren A. Hutmacher Mayor City Manager

2019 Annual Operating & Capital Budget

9

2 10

Financial Summaries

2019 Annual Operating & Capital Budget

FY 2019 GENERAL FUND Revenue

Source

Budget

Local Option Sales Tax

$20,900,000

Property Taxes (Current + Prior Year)

$18,431,854

Insurance Premium Tax

$5,100,000

Electric Franchise Fees

$2,300,000

Business & Occupation Tax

$1,750,000

Municipal Court Fees

$1,210,000

Television Cable Franchise Fees

$1,025,000

Alcohol Beverage Excise

$815,000

Building Residential

$790,000

Gas Franchise Fees

$705,000

Other Revenues

$3,667,100

Use of Fund Balance

$6,489,937

Subtotal - Revenues

$63,183,891

Expenditures Source

Budget

City Clerk

$420,801

City Council

$320,415

City Manager Communications

$1,135,805 $642,947

Community Development

$2,344,085

Facilities

$1,483,916

Finance

$1,332,120

Fire

$10,981,155

Human Resources

$1,059,024

IT/GIS

$1,958,545

Legal

$400,000

Municipal Court

$723,424

Police

$11,134,193

Public Works

$6,247,303

Recreation and Parks

$1,959,986

Subtotal - Expenditures

$42,143,719

Transfers Out

$21,040,172

Total General Fund Balance

$63,183,891

2019 Annual Operating & Capital Budget

11

GENERAL FUND: REVENUES, EXPENDITURES, & TRANSFERS OUT $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

FY 2016 Actuals Revenues Expenditures Transfers Out

12

2019 Annual Operating & Capital Budget

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

TOP GENERAL FUND REVENUE SOURCES FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Local Option Sales Tax

$20,004,917

$20,158,259

$20,906,476

$20,900,000

Property Taxes (Current + Prior Year)

$15,220,020

$5,921,383

$31,117,151

$18,431,854

Insurance Premium Tax

$4,794,999

$5,105,651

$5,100,000

$5,100,000

Electric Franchise Fees

$2,455,492

$2,467,774

$2,299,526

$2,300,000

Business & Occupation Tax

$1,676,996

$1,762,111

$1,730,385

$1,750,000

Municipal Court Fees

$1,253,281

$1,355,245

$1,213,596

$1,210,000

Television Cable Franchise Fees

$1,129,697

$1,104,070

$1,054,536

$1,025,000

Alcohol Beverage Excise

$833,628

$809,660

$813,129

$815,000

Building Residential

$870,695

$638,201

$792,588

$790,000

Gas Franchise Fees

$694,156

$703,789

$706,252

$705,000

$4,945,730

$28,126,597

$4,008,335

$3,667,100

$0

$0

$0

$6,489,937

$53,879,612

$68,152,740

$69,741,974

$63,183,891

Other Revenues Use of Fund Balance Subtotal

2019 Annual Operating & Capital Budget

13

DETAIL ON REVENUE LOCAL OPTION SALES TAX: $20,900,000

Purpose: Local Option Sales Tax (LOST) is intended to be used to assist funding services provided including police and fire protection, streets, roads, parks, and recreational programs. In short, LOST revenues expand the total revenues available to the city to pay for services that would otherwise be paid for out of property taxes.

33.1% of projected revenues

Mechanics: A one percent (1%) sales and use tax is charged within Fulton County and collected by the State Revenue Commissioner. The collected funds are distributed to the cities and counties, on a monthly basis, in accordance with the formula in the Certificate of Distribution.

Current Rate: The city receives 7.7481% of the one percent sales and use tax collected in Fulton County. The distribution percentage is a negotiated amount (approved by Council in Resolution 2013-09-21 in September 2013).

Projection: The revenue projection FY 2019 represents an increase of 4.5% over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

REAL AND PERSONAL PROPERTY TAX: $18,431,854

Purpose: Real and Personal Property Tax is for the purpose of raising revenues to defray the costs of operating the city, of providing governmental services, for the repayment of principal and interest on general obligation bonds, and for any other public purpose as determined by the City Council in its discretion.

29.2% of projected revenues

Mechanics: By Ordinance, the City Council establishes a millage rate for the City property tax.

The millage rate is capped at 4.731, unless a higher millage rate is recommended by Resolution of the City Council and subsequently approved by a majority of the qualified voters of the City voting in a referendum.

Current Rate: The 2018 millage rate was set at the August 13, 2018 Council Meeting. The 2018 rate is 3.842 mills, or $3.84 for every $1,000 of net assessed value.

Projection: The revenue projection FY 2019 is a 6.54% increase compared to FY2018 budgeted numbers but no change as compared to the revenue anticipated at 2018 millage rate of 3.842 mills applied to the 2018 Tax Digest.

INSURANCE PREMIUM TAX: $5,100,000

Purpose: The Insurance Premium Tax is levied on gross direct premiums on life, accident, and sickness insurance policies written on persons residing within the boundaries of the City, and other other types of insurance policies written by all companies doing business in the State of Georgia.

Mechanics: Insurance Premium Taxes are collected by the Georgia Commissioner of Insurance and distributed to municipalities based on premiums allocated on a population ratio formula (population of Johns Creek/population of all other municipalities in Georgia). The tax is distributed in a lump sum payment each fall.

Current Rate: The current rates are 1% on gross direct premiums for life, accident, and sickness policies, and 2.5% on gross premiums of all other types of insurance.

Projection: The revenue projection FY 2019 represents an increase of 6.25% over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

14

2019 Annual Operating & Capital Budget

8.1%

of projected revenues

ELECTRIC FRANCHISE FEES: $2,300,000

Purpose: Franchise fees are implemented as part of a service agreement executed between the City and a utility company or cable company that grants the company usage of the city’s rights-of-way. The fees are intended to reimburse the City for the use and maintenance of the right-of-way. Traditionally, the fees are also viewed as compensation for the awarding by local governments of exclusive rights to specific public utility companies to provide service in specific areas.

3.6%

of projected revenues

Mechanics: The City currently collects electric franchise fees from two electricity providers: Georgia Power and Sawnee. Georgia Power remits their payments annually, while Sawnee remits their payments quarterly.

Current Rate: The current electric franchise fee rate is 4% of total electricity sales receipts.

Projection: The revenue projection FY 2019 represents 4.55% increase over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

BUSINESS AND OCCUPATION TAX: $1,750,000

Purpose: Business and Occupation Taxes are taxes imposed on businesses located within the City for the purpose of raising revenue for the provision of local government services.

2.8%

Mechanics: City Council adopts a schedule of fees establishing the taxation method and scale for occupations within the City. The current methodology utilizes a combination of of projected revenues profitability ratios, gross receipts, and number of employees to reach a final tax number.

Businesses must pay their occupation taxes annually by March 31, and state law mandates that the occupation tax for a new business be paid within thirty (30) days of commencing the business.

Current Rate: The current rate establishes 24 profitability ratio tiers based on NAIC (North American Industry Classification) codes with corresponding tax rates, ranging from $0.50 to $2.20 per thousand dollars gross revenue. The tax rate increases based on the profitability of the business. An additional $13 per employee tax and a $75 administrative fee is included in the final taxes due. Professional practitioners, as identified by state law, may choose to pay a $400 flat rate in lieu of the gross receipt/profitability ratio classification.

Projection: The revenue projection FY 2019 represents no change over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

MUNICIPAL COURT FEES: $1,210,000

Purpose: Municipal Court Fees are payments to the Court for citations issued for violations of municipal ordinances including traffic and city code violations.

1.9%

of projected revenues

Mechanics: Municipal Court Judges require specific payments for violations of municipal ordinances as punitive measure for offenses committed within its jurisdiction.

Current Rate: Fines issued by the Judge reflect consistent fee amounts with the standardized maximum amount, varying according to violation and statute.

Projection: The revenue projection FY 2019 represents a decline of 6.92% compared to the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

2019 Annual Operating & Capital Budget

15

TELEVISION CABLE FRANCHISE FEES: $1,025,000

Purpose: Franchise fees are implemented as part of a service agreement executed between the City and a utility company or cable company that grants the company usage of the city’s rights-of-way. The fees are intended to reimburse the City for the use and maintenance of the right-of-way. Traditionally, the fees are also viewed as compensation for the awarding by local governments of exclusive rights to specific public utility companies to provide service of projected revenues in specific areas.

1.6%

Mechanics: The City currently collects television cable franchise fees from one cable provider: Comcast. Comcast remits their payments quarterly.

Current Rate: The current television cable franchise fee rate is 5% of full basic service and converter rental sales receipts.

Projection: The revenue projection FY 2019 represents a 6.82% decline over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

ALCOHOL BEVERAGE EXCISE TAX: $815,000

1.3%

of projected revenues

Purpose: The Alcoholic Beverage Excise Tax is an excise tax imposed on liquor by the drink within the City for the purpose of raising revenue for city operations.

Mechanics: Alcoholic Beverage Taxes are adopted by the City Council as part of the Schedule of Fees and are paid monthly to the City by applicable businesses.

Current Rate: The current excise tax rate is 3% on all liquor by the drink.

Projection: The revenue projection FY 2019 represents a 1.88% increase over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

BUILDING PERMITS RESIDENTIAL: $790,000

Purpose: Building Permit and Inspections Fees are imposed to offset the regulatory cost of reviewing, permitting and inspecting the building activity.

Mechanics: Permits and Inspection Fees are set by City Council as part of the approved fee schedule.

1.3%

of projected revenues

Current Rate: Fee is based on submitted construction cost with a building valuation per square foot multiplier within a tiered fee structure. Additional functions such as additional reviews and other permits have additional associated fees.

Projection: The revenue projection FY 2019 represents an increase of 12.86% over the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019

16

2019 Annual Operating & Capital Budget

GAS FRANCHISE FEES: $705,000

Purpose: Franchise fees are implemented as part of a service agreement executed between the City and a utility company or cable company that grants the company usage of the city’s rights-of-way. The fees are intended to reimburse the City for the use and maintenance of the right-of-way. Traditionally, the fees are also viewed as compensation for the awarding by local governments of exclusive rights to specific public utility companies to provide service in specific areas.

1.1%

of projected revenues

Mechanics: The City currently collects gas franchise fees from one natural gas provider: Atlanta Gas Light. AGL remits their payments quarterly.

Current Rate: The current gas franchise fee rate is roughly 3% of total gas sales receipts. It is calculated by using the base year franchise fee factor multiplied by the inflation index and the design day capacity of the last day of the previous fiscal year.

Projection: The revenue projection FY 2019 is essentially flat (0.71% increase) compared to the FY 2018 budgeted revenues and is based on a review of historical actuals and projected total receipts for FY 2019.

2019 Annual Operating & Capital Budget

17

OTHER GENERAL FUND REVENUE SOURCES Source

Object Code

FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Accident Reports

3421002

$12,418

$10,933

$13,661

$14,000

Administrative Fee

3229003

$77,329

$59,000

$59,655

$60,000

Administrative Fee

3413910

$275

$300

$1,509

$500

Administrative Fee Surety Bonds

3229006

$0

$500

$0

$0

Administrative Permit

3229004

$1,850

$2,120

$2,340

$2,500

Administrative Variance Commercial

3212103

$800

$2,350

$2,025

$2,000

Administrative Variance Resident

3222101

$5,600

$4,830

$2,400

$2,500

Alcohol Beverage Licenses

3211000

$400,825

$439,035

$439,035

$440,000

Athletic Field Rental

3479003

$64,580

$55,384

$53,432

$55,000

Background Checks

3421005

$10,100

$10,785

$12,675

$12,000

Building Commercial

3231002

$337,576

$245,658

$348,152

$350,000

Building Plan Review

3229005

$215,313

$181,557

$232,238

$235,000

Business License Interest

3244000

$15,402

$18,218

$6,294

$6,000

Business License Penalty

3241000

$33,311

$32,751

$19,012

$20,000

Catering License

3212002

$200

$200

$200

$200

Commercial

3212102

$53,022

$25,716

$30,006

$30,000

Community Room Rental

3479004

$6,841

$8,040

$10,433

$10,000

Damaged Property

3831000

$72,165

$123,810

$39,454

$40,000

Data Processing

3415000

$17,869

$0

$0

$0

Demolition

3231003

$3,700

$2,800

$2,250

$2,500

Direct (from other governments)

3312010

$212,036

$15,573

$106,411

$0

Donation Revenue

3711000

$6,515

$1,500

$10,110

$10,000

Door-To-Door Solicitation

3212005

$6,525

$4,575

$2,925

$3,000

Election Qualifying Fee

3419010

$0

$6,000

$0

$6,000

Electrical

3231010

$46,672

$48,068

$67,654

$70,000

Expungements

3421006

$305

$75

$50

$50

False Alarms

3421003

$59,641

$91,950

$63,563

$60,000

Final Plat Fee Resident

3413930

$5,550

$0

$0

$0

Financial Institution Tax

3163000

$157,490

$147,399

$154,670

$155,000

Insurance Fee

3212200

$49,500

$48,465

$54,768

$55,000

Interest Earnings

3611000

$103,086

$44,176

$50,171

$50,000

International Festival

3711002

$0

$0

$24,890

$45,000

Maintenance Bonds

3229920

$2,000

$0

$0

$0

Massage Therapy

3212009

$6,050

$6,250

$7,500

$7,500

Chart continued on next page.

18

2019 Annual Operating & Capital Budget

Source

Object Code

FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Mechanical

3231009

$30,262

$39,896

$49,722

$50,000

Microfilming Fees

3229903

$812

$358

$684

$500

Minor Subdivision Plat

3413940

$3,500

$0

$0

$0

Motor Vehicle Operators

3223000

$50

$0

$0

$0

Motor Vehicle TAVT

3113150

$1,050,908

$878,220

$800,624

$705,000

Motor Vehicle Tax

3113000

$431,384

$283,360

$202,337

$140,000

Non-Resident Fees

3475001

$37,331

$36,553

$49,979

$40,000

NSF Check Fee

3493000

$210

$270

$240

$250

Operating Noncategorical

3312000

$11,459

$6,888

$0

$0

Operating Transfers In

3911020

$143,358

$172,073

$118,273

$140,000

Other Charges For Services

3499000

$6,394

$6,311

$4,602

$5,000

Other Fees

3419000

$1,674

$4,189

$1,275

$900

Other Misc. Revenue

3891000

$143,997

$377,484

$129,060

$0

Pavilion Rental

3479002

$18,810

$22,423

$33,180

$30,000

Pawn Shop

3212007

$25

$25

$0

$0

Plumbing

3231008

$21,195

$28,915

$24,071

$25,000

Police Vehicle Usage

3499010

$1,970

$3,225

$3,893

$3,000

Pouring Permit

3219000

$4,920

$3,300

$4,590

$4,500

Proceeds from Debt Issuance

3935010

$0

$23,830,000

$0

$0

Professional Flat Fee

3212001

$113,272

$113,325

$111,200

$113,000

Program Fees

3475000

$58,040

$59,079

$41,764

$45,000

Rad Kids Program

3421007

$0

$275

$0

$0

Real Estate Transfer Tax

3116000

$113,989

$114,341

$97,160

$100,000

Recording Intangible Tax

3113400

$351,830

$320,324

$271,047

$280,000

Rental Fees/Charges

3479000

$375

$0

$0

$0

Retaining Wall

3231004

$6,847

$4,892

$5,099

$5,000

Right-Of-Way-Donation

3439010

$670

$555

$425

$250

Roofing Commercial

3231012

$7,995

$10,032

$7,222

$7,000

Roofing Residential

3231011

$33,100

$11,400

$10,800

$10,000

Sale Of Assets

3921000

$1,510

$0

$0

$0

Sign Permits

3222300

$14,491

$14,389

$12,812

$13,000

Site/Plan Review

3229001

$62,000

$41,500

$44,850

$45,000

Special Event Fee

3212003

$1,100

$850

$450

$450

Telephone Franchise Fees

3117006

$77,788

$63,434

$53,489

$45,000

Tennis Court Rental

3479001

$305

$620

$425

$500

Zoning & Land Use Residential (OLA)

3222100

$97,151

$40,076

$111,580

$115,000

Zoning & Land Use Residential (PZ)

3222106

$112,462

$0

$0

$0

$4,945,730

$28,126,597

$4,008,335

$3,667,100

Total Other Revenues

Reserves breakdown: $945,945 in 2018 growth in property taxes + $2,323,992 in closed capital projects from 301 (closed with FY2018 Budget Amendment on 08/27/18) + $3,220,000 in use of unassigned fund balance.

2019 Annual Operating & Capital Budget

19

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

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.

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.

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).

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 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.

The city will work towards diversifying its revenue base in order to reduce its dependence upon property taxes.

REVENUE COLLECTION

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 community-wide versus special service nature of the program or activity. The use of general purpose revenues is appropriate for community-wide 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,

20

2019 Annual Operating & Capital Budget

ALTERNATE REVENUE SOURCES

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.

2019 Annual Operating & Capital Budget

21

APPROPRIATED FUNDS Fund 100 - General Fund

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$68,152,740

$55,071,861

$63,183,891

Expenditures

$42,891,396

$43,988,481

$42,143,719

Fund 210 - Seized/ Forfeited Asset Fund

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues Expenditures

$105,632

$175,400

$175,650

$89,537

$175,400

$175,650

Fund 215 - E911

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$2,122,012

$1,790,000

$1,790,000

Expenditures

$2,125,391

$1,790,000

$1,790,000

Fund 275 - Hotel/ Motel Fund

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$465,676

$450,000

$490,196

Expenditures

$567,866

$450,000

$490,196

Fund 302 - Infrastructure Maintenance Accrual

FY 2017 Actuals

FY 2018 Revised

Revenues

$7,350,000

$6,588,210

$9,264,684

Expenditures

$2,467,000

$8,510,764

$6,929,630

Fund 303 - Equipment Accrual

FY 2017 Actuals

FY 2018 Revised

Revenues

FY 2019 Contributions

$696,802

Expenditures

$230,700

$6,929,630

Fund 310 - Parks Bond

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$41,506,863

$4,644,574

$21,364,526

Expenditures

$9,070,927

$4,029,180

$21,364,526

Fund 335 - TSPLOST Fund

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$6,719,265

$15,400,000

$15,411,000

$0

$15,400,000

$15,411,000

Expenditures

22

2019 Annual Operating & Capital Budget

Fund 350 - Vehicle Replacement Accrual

FY 2017 Actuals

FY 2018 Revised

FY 2019 Contributions

$0

$980,235

$994,939

Expenditures

$1,965,003

$1,451,400

$532,000

Fund 355 - City Hall

FY 2017 Actuals

Revenues

Fund 400 - Debt Service Fund

FY 2019 Adopted

$0

$2,341,000

$15,342,324

$204,959

$2,341,000

$15,067,089

Revenues Expenditures

FY 2018 Revised

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$664,876

$1,202,761

$2,581,977

Expenditures

$664,876

$1,202,761

$2,581,977

Fund 410 - Debt Service Parks Bond

FY 2017 Actuals

FY 2018 Revised

FY 2019 Adopted

Revenues

$0

$2,047,514

$2,093,138

Expenditures

$0

$2,047,514

$2,093,138

2019 Annual Operating & Capital Budget

23

FUND DESCRIPTIONS INFRASTRUCTURE MAINTENANCE ACCRUAL (FUND 302)

In 2016, the Council created the Infrastructure Maintenance Accrual (Fund 302) to set aside funds for the care and maintenance of existing assets and infrastructure. From roads and sidewalks to parks and fire stations, the City is a careful steward of its assets. The initial annual investment of $3.6M in 2016 has grown each year as additional maintenance needs have been invested and accrual amounts have been adjusted based on increased understanding of maintenance needs and costs.

The 2019 Budget sets aside just over $8.5M for Infrastructure Maintenance. Investments for the roadways are increased by adding funding to refresh and rehabilitate medians, rights-of-way, and patching efforts in addition to the resurfacing funding that was accrued and expended in 2016 and 2017. Additionally, the 2019 Budget shifts the remaining repairs and maintenance (such as fire station repairs and concrete/sidewalk repairs) out of the departmental budgets into the maintenance accrual which allow for improved tracking, transparency, and long-term realization of true maintenance cost.

EQUIPMENT ACCRUAL (FUND 303)

From our public safety departments to our information technology that serves as the backbone of all departments, the City has recurring equipment costs that could be better accounted for and addressed in an equipment accrual. This new accrual (as compared to the FY2018 Budget) includes both shifting in existing expenditures for better tracking and transparency as well as pre-planning for non-annually recurring replacement costs (such as servers that are purchased every five years or fire mobile computing terminals which are purchased every three years).

PARKS BOND (FUND 310)

In November 2016 voters in Johns Creek approved issuance of a $40M bond for recreation and park improvements. Bonds were issued in the spring of 2017. In July 2017, Council reviewed the $40M implementation strategy which improved both the existing parks and built out the new parks. Council reached consensus to immediately move forward with three turf fields at existing parks and focus on design for the new parks. Other authorizations and commitments have followed and are reflected below. The FY2019 Budget proposes officially allocating the previously discussed funding amounts for the build-out of the new parks and improvement of the existing parks. The proposed allocation of funds for FY2019 would not supersede or replace the need for Council authorization for any park or project to advance from design to construction or implement improvement projects from the Recreation and Parks Master Plan.

TSPLOST (FUND 335)

The TSPLOST (Transportation Special Purpose Local Option Sales Tax) was approved by Johns Creek voters in November 2016. The three-quarters of a penny sales tax has been implemented Fulton County wide outside the City of Atlanta.

The Council has established a community-oriented process to improve the projects before construction is considered. The process, often referred to as a journey, has three major steps: (1) concept/design/engineering, (2) right-of-way, and (3) construction. For a project to begin the journey or advance to the next stage, specific Council authorization is required.

As of the beginning of FY 2019, the Council has authorized seven of the Tier I TSPLOST projects for the concept/engineering phase and one project for the right-of-way phase. The proposed allocation of funds for FY2019 would not supersede or replace the need for Council authorization for any project to begin the corresponding phase of the journey.

24

2019 Annual Operating & Capital Budget

VEHICLE REPLACEMENT ACCRUAL (FUND 350)

The Vehicle Replacement Accrual (Fund 350) sets aside funds for the replacement of existing vehicles. From fire trucks to police patrol vehicles to trucks driven by inspectors, the City provides the resources necessary for the staff to provide services. The 2019 Budget sets aside just under $1M for vehicle replacements.

CITY HALL (FUND 355)

The City Hall Fund is utilized to distinctly manage funds associated with the renovation and construction of 11360 Lakefield Drive. In 2017, the City purchased the building and prepared for the renovations to transform the building to a Municipal Complex (combining the current leased spaces for City Hall, fire and police headquarters, and court).

Through the Georgia Municipal Association’s Bricks and Mortar Lease-Purchase program, Certificates of Participation were issued on behalf of the City in the amount of $23,830,000. The building was purchased for $9,625,026 with $174,885 in closing costs. The remaining $14M from the certificates is being used to finance the construction and renovations of the building. The balance that has not yet been drawn down also bears interest.

DEBT FUNDS (FUND 400 & 410)

The City has four debts: (1) City Hall Certificate of Participation issuance, (2) Fire Station #62 – Fulton Certificate of Participation issuance, (3) Resurfacing Loan from Georgia Tollway Infrastructure Bank, and (4) Parks General Obligation Bond issuance.

The first three are managed out of Fund 400 (Debt Service Fund) and the Parks Bond Debt is managed out of Fund 410 (Parks Bond Debt Service).

2019 Annual Operating & Capital Budget

25

3

26

2019 Annual Operating & Capital Budget

Department Budget Detail

“Johns Creek strives to provide for an exceptional residential community with ease of movement throughout, an alive town center, and a vibrant business community.�

2019 Annual Operating & Capital Budget

27

DEPARTMENT SUMMARY Department

FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

City Clerk Personnel

$209,393

$216,497

$180,660

$245,256

Operations

$51,408

$43,143

$114,904

$75,159

$260,801

$259,640

$295,563

$320,415

Personnel

$209,393

$216,497

$180,660

$245,256

Operations

$51,408

$43,143

$114,904

$75,159

$260,801

$259,640

$295,563

$320,415

Personnel

$931,449

$882,831

$779,723

$828,768

Operations

$291,580

$446,681

$218,065

$307,037

$1,223,029

$1,329,513

$997,788

$1,135,805

Personnel

$552,969

$393,467

$433,824

$498,344

Operations

$149,887

$146,147

$117,697

$144,604

Total

$702,856

$539,614

$551,521

$642,947

$0

$0

$934,784

$1,327,973

Operations

$2,748,236

$2,367,384

$1,047,698

$1,016,112

Total

$2,748,236

$2,367,384

$1,982,482

$2,344,085

Personnel

$353,986

$360,920

$368,048

$390,631

Operations

$286,753

$266,980

$262,104

$332,792

Total

$640,739

$627,900

$630,152

$723,424

Personnel

$932,122

$911,341

$979,174

$1,059,842

Operations

$181,935

$115,692

$148,617

$272,278

$1,114,057

$1,027,033

$1,127,791

$1,332,120

Personnel

$8,730,529

$9,350,284

$9,530,196

$9,887,163

Operations

$1,756,311

$1,874,995

$1,605,373

$1,093,992

$10,486,840

$11,225,279

$11,135,568

$10,981,155

Personnel

$479,307

$469,078

$449,427

$581,288

Operations

$129,414

$307,694

$396,981

$477,736

Total

$608,721

$776,772

$846,408

$1,059,024

Total City Council

Total City Manager

Total Communications

Community Development Personnel

Court

Facilities

Total Fire

Total Human Resources

28

2019 Annual Operating & Capital Budget

Department

FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

IT/GIS Personnel

$764,552

$741,859

$742,304

$809,949

Operations

$1,312,788

$1,128,305

$1,122,838

$1,148,596

Total

$2,077,339

$1,870,164

$1,865,142

$1,958,545

$0

$0

$0

$0

Operations

$324,344

$345,680

$298,038

$400,000

Total

$324,344

$345,680

$298,038

$400,000

Personnel

$7,855,808

$8,242,928

$8,445,789

$9,339,122

Operations

$1,537,484

$1,544,083

$1,496,647

$1,795,071

Total

$9,393,291

$9,787,011

$9,942,435

$11,134,193

$155,608

$159,050

$158,392

$168,798

Operations

$7,191,036

$8,048,502

$6,083,684

$6,078,505

Total

$7,346,644

$8,207,553

$6,242,077

$6,247,303

$228,148

$256,002

$258,691

$298,916

Operations

$1,831,767

$1,989,727

$1,741,612

$1,661,070

Total

$2,059,915

$2,245,730

$2,000,302

$1,959,986

$41,294,059

$42,891,396

$40,290,029

$42,143,719

Legal Personnel

Police

Public Works Personnel

Recreation and Parks Personnel

Total All Departments

2019 Annual Operating & Capital Budget

29

CITY CLERK

The 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.

STAFF

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.

3

FULL TIME

1

PART TIME

TOTALS FY 2016 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$209,393

$216,497

$180,660

$245,256

Operations

$51,408

$43,143

$114,904

$75,159

$260,801

$259,640

$295,563

$320,415

Total

30

FY 2017 Actuals

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$246,832

$221,430

$241,439

$253,549

$3,729

$3,621

$3,600

$3,600

$186

$114

$0

$0

Temporary/PT Employee

$9,966

$6,866

$6,387

$7,851

Overtime

$2,615

$0

$0

$0

$11,833

$10,975

$14,014

$13,307

Long-Term Disability

$1,436

$1,313

$1,375

$1,500

Dental

$1,684

$1,710

$1,773

$1,915

Life

$1,155

$1,054

$1,123

$1,221

$15,847

$13,870

$14,976

$16,204

$3,706

$3,244

$3,502

$3,790

$35,768

$31,468

$30,046

$43,103

$284

$5,051

$923

$601

$335,043

$300,716

$319,157

$346,641

Car Allowance Gym Membership

Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Contractual

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$8,037

$4,947

$7,067

$12,500

$203,578

$33,700

$281,609

$18,614

Advertising

$993

$18,843

$2,764

$8,000

Printing & Binding

$201

$0

$173

$500

Dues & Fees

$747

$770

$1,015

$1,250

$9,085

$5,665

$11,829

$6,400

Hospitality

$71

$617

$135

$850

Recording Fees

$98

$339

$180

$455

$1,609

$1,253

$2,466

$3,300

Office Supplies

$0

$1,266

$55

$1,500

Postage

$0

$0

$275

$791

Operating Supplies

$0

$12,919

$13,749

$20,000

$224,418

$80,320

$321,316

$74,160

Election

Education & Training

Supplies

Subtotal - Operations

2019 Annual Operating & Capital Budget

31

CITY COUNCIL

The 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.

STAFF

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.

32

1

FULL TIME

2019 Annual Operating & Capital Budget

7

PART TIME

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$170,914

$177,396

$153,162

$192,149

$4,971

$4,629

$3,200

$4,800

$0

$0

$120

$180

$10,369

$10,361

$10,294

$17,587

$424

$445

$225

$462

$1,032

$1,085

$723

$1,451

$341

$358

$196

$371

$10,351

$10,889

$9,350

$11,913

Medicare

$2,421

$2,547

$2,187

$2,786

Retirement

$8,570

$8,663

$0

$13,115

$0

$124

$1,204

$442

$209,393

$216,497

$180,660

$245,256

Car Allowance Gym Health Long-Term Disability Dental Life Social Security (FICA)

Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Professional Services

$0

$0

$3,667

$750

Other

$0

$2,727

$60,000

$0

Travel

$0

$0

$0

$25,000

Dues & Fees

$22,169

$21,991

$33,028

$30,690

Education & Training

$20,853

$16,968

$15,832

$13,500

Hospitality

$1,892

$267

$1,276

$1,500

Local Grant Match

$2,730

$0

$0

$0

$377

$172

$83

$700

$2,057

$609

$487

$3,000

$0

$0

$0

$19

$1,330

$408

$530

$0

$51,408

$43,143

$114,904

$75,159

Supplies Office Supplies Postage Operating Supplies Subtotal - Operations

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$209,393

$216,497

$180,660

$245,256

Operations

$51,408

$43,143

$114,904

$75,159

$260,801

$259,640

$295,563

$320,415

2019 Annual Operating & Capital Budget

33

CITY MANAGER

The City Manager is responsible for the effective administration and operation of all services for the city of Johns Creek.

He 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.

STAFF

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.

34

4

FULL TIME

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$660,289

$628,589

$554,792

$583,745

$23,987

$22,298

$18,360

$18,360

$559

$363

$180

$180

$76,777

$76,653

$68,110

$69,811

Long-Term Disability

$4,310

$3,026

$2,791

$2,886

Dental

$6,320

$6,397

$5,206

$5,805

Life

$3,457

$2,160

$2,245

$2,805

$33,961

$32,066

$27,159

$36,177

$9,264

$8,836

$7,763

$8,461

$111,577

$104,882

$91,530

$99,196

$946

-$2,439

$1,588

$1,342

$931,449

$882,831

$779,723

$828,768

Car Allowance Gym Membership Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$82,910

$41,167

$10,000

$241,190

$233,776

$106,121

$230,000

$0

$221

$0

$0

$740

$275

$0

$0

$0

$0

$0

$9,750

Dues & Fees

$29,670

$28,520

$27,559

$27,114

Education & Training

$14,242

$10,020

$12,862

$10,950

$4,610

$1,428

$545

$5,000

$296

$477

$94

$2,000

$0

$0

$0

$441

$831

$14,055

$29,717

$11,782

$0

$75,000

$0

$0

$291,580

$446,681

$218,065

$307,037

Other Rental - Equipment & Vehicles Advertising Travel

Hospitality Office Supplies Postage Operating Supplies Sites/Land Subtotal - Operations

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$931,449

$882,831

$779,723

$828,768

Operations

$291,580

$446,681

$218,065

$307,037

$1,223,029

$1,329,513

$997,788

$1,135,805

Total

2019 Annual Operating & Capital Budget

35

COMMUNICATIONS STAFF

The 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 city-sponsored initiatives, communicate city policy and increase civic participation.

36

4

FULL TIME

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$407,967

$294,643

$323,788

$364,701

$4,971

$4,829

$4,800

$4,800

$366

$264

$360

$360

$2,808

$19

$0

$0

$42,302

$24,922

$23,330

$41,970

Long-Term Disability

$2,401

$1,800

$1,792

$2,021

Dental

$4,121

$3,482

$3,011

$4,808

Life

$1,920

$1,452

$1,512

$1,680

$25,071

$18,214

$20,055

$21,681

$5,864

$4,260

$4,690

$5,071

$54,951

$39,167

$49,283

$50,448

$227

$415

$1,201

$804

$552,969

$393,467

$433,824

$498,344

Car Allowance Gym Membership Overtime Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$39,365

$60

$0

$44,805

$0

$0

$0

$4,926

$3,045

$4,000

$21,900

Technical Services

$46,524

$10,830

$5,094

$18,738

Rental Equipment

$0

$0

$0

$800

$25,300

$46,536

$33,359

$36,674

Printing & Binding

$7,903

$19,900

$4,176

$5,400

Travel

$1,177

$0

$11,944

$13,050

Dues & Fees

$7,385

$4,809

$2,849

$4,525

Education & Training

$3,991

$12,054

$2,888

$7,390

Other

$0

$0

$46,000

$0

Hospitality

$0

$0

$0

$6,150

$121

$261

$258

$200

Postage

$0

$0

$0

$177

Small Equipment

$0

$0

$0

$2,100

$7,756

$9,348

$7,069

$27,500

$149,887

$146,147

$117,697

$144,604

Jacobs (fka CH2M Hill) Contracted

Advertising

Office Supplies

Operating Supplies Subtotal - Operations

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$552,969

$393,467

$433,824

$498,344

Operations

$149,887

$146,147

$117,697

$144,604

Total

$702,856

$539,614

$551,521

$642,947

2019 Annual Operating & Capital Budget

37

COMMUNITY DEVELOPMENT

Community 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.

STAFF

Community Development provides comprehensive land-use and environmental planning, zoning and permitting services, development review, and enforcement of building, zoning, development and environmental codes. This department was outsourced prior to FY 2018.

13

FULL TIME

TOTALS FY 2016 Actuals Personnel

38

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$0

$934,784

$1,327,973

Operations

$2,748,236

$2,367,384

$1,047,698

$1,016,112

Total

$2,748,236

$2,367,384

$1,982,482

$2,344,085

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Regular Employees

$0

$0

$708,946

$928,128

Excess Regular Salaries

$0

$0

$220

$0

Car Allowance

$0

$0

$4,800

$4,800

Gym Membership

$0

$0

$100

$360

Overtime

$0

$0

$1,894

$0

Health

$0

$0

$93,376

$136,051

Long-Term Disability

$0

$0

$4,056

$5,429

Dental

$0

$0

$7,253

$11,813

Life

$0

$0

$3,416

$4,091

Social Security (FICA)

$0

$0

$42,846

$57,544

Medicare

$0

$0

$10,021

$13,458

Retirement

$0

$0

$54,989

$157,782

Workers Compensation

$0

$0

$2,867

$8,519

Subtotal - Personnel

$0

$0

$934,784

$1,327,973

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$87,737

$37,373

$0

Jacobs (fka CH2M Hill)

$1,375,038

$1,280,770

$0

$0

Other IGA (SAFEbuilt)

$1,331,385

$952,548

$927,169

$943,877

$0

$0

$0

$2,000

Advertising

$8,769

$9,857

$18,840

$15,550

Printing & Binding

$1,641

$1,620

$2,582

$15,250

Travel

$0

$0

$0

$14,640

Dues & Fees

$0

$0

$22,288

$4,210

Education and Training

$0

$0

$3,170

$7,996

Software Licensing Fee

$3,500

$0

$0

$0

Other

$1,346

$0

$0

$0

Merchant Services Charge

15,851

24,489

$27,843

$0

Office Supplies

$2,070

$3,905

$4,776

$4,950

Postage

$0

$0

$3,656

$5,889

Vehicles

$3,636

$3,024

$0

$0

Gasoline/Diesel - Fuel

$5,001

$3,435

$0

$0

$0

$0

$0

$1,750

$2,748,236

$2,367,384

$1,047,698

$1,016,112

Abatement R&M

Uniforms Subtotal - Operations

2019 Annual Operating & Capital Budget

39

COURT STAFF

The 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.

4

4

FULL TIME

PART TIME

TOTALS FY 2016 Actuals

40

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$353,986

$360,920

$368,048

$390,631

Operations

$286,753

$266,980

$262,104

$332,792

Total

$640,739

$627,900

$630,152

$723,424

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$231,745

$239,224

$241,399

$256,435

$231

$181

$540

$360

$0

$0

$3,007

$2,900

$8,944

$6,027

$6,726

$6,600

$54,885

$52,517

$52,407

$52,894

Long-Term Disability

$1,371

$1,409

$1,330

$1,535

Dental

$4,092

$4,281

$4,031

$4,494

Life

$1,102

$1,134

$1,108

$1,234

$13,952

$14,334

$14,605

$16,079

$3,263

$3,352

$3,416

$3,760

$34,188

$37,709

$38,633

$43,594

$212

$752

$847

$746

$353,986

$360,920

$368,048

$390,631

Gym Membership Temporary / PT Employee Overtime Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Contractual

$42,736

$40,584

$54,997

$64,406

Other IGA

$16,800

$16,800

$16,800

$16,800

Municipal Judge

$43,313

$43,281

$50,700

$61,200

$156,318

$145,765

$114,836

$152,400

$6,420

$5,585

$4,294

$5,500

$160

$149

$12

$0

$0

$0

$0

$0

$140

$140

$187

$0

$75

$125

$133

$300

$1,529

$1,425

$1,023

$6,000

$0

$0

$0

$3,900

$587

$1,023

$667

$646

$8,002

$2,003

$4,759

$7,700

$754

$1,353

$560

$1,260

$40

$0

$532

$960

Office Supplies

$3,828

$2,456

$3,132

$3,000

Postage

$3,730

$3,220

$1,341

$5,322

Books & Periodicals

$0

$539

$1,062

$900

Operating Supplies

$2,323

$2,533

$7,069

$2,499

$286,753

$266,980

$262,104

$332,792

Court Solicitor Indigent Defense Technical Services Facility Repair & Maintenance Insurance Advertising Printing & Binding Travel Dues & Fees Education & Training Hospitality Merchant Service Charges

Subtotal - Operations

2019 Annual Operating & Capital Budget

41

FACILITIES STAFF

Facilities 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.

4

FULL TIME

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$932,122

$911,341

$979,174

$1,059,842

Operations

$181,935

$115,692

$148,617

$272,278

$1,114,057

$1,027,033

$1,127,791

$1,332,120

Total

PERSONNEL FY 2016 Actuals Regular Employees

FY 2018 Annualized

FY 2019 Adopted

$264,970

$254,004

$248,109

$259,038

$3,729

$3,621

$3,600

$3,600

$66

$181

$180

$180

$1,479

$5,123

$2,821

$1,750

$47,295

$34,572

$33,517

$33,853

Long-Term Disability

$1,398

$1,331

$1,255

$1,450

Dental

$3,679

$3,926

$3,631

$4,048

Life

$1,210

$1,138

$1,116

$1,246

$13,936

$13,539

$14,528

$16,060

$3,675

$3,581

$3,398

$3,756

$39,049

$41,031

$40,612

$44,036

$241

$884

$925

$631

$380,727

$362,931

$353,692

$369,649

Car Allowance Gym Membership Overtime Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

42

FY 2017 Actuals

2019 Annual Operating & Capital Budget

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$295

$231

$177,998

-$7,489

-$444

$0

$1,320

Contractual

$9,965

$52,769

$36,454

$2,556

Equipment

$2,512

$4,060

$8,323

$0

Building

$4,826

$52,842

$4,885

$5,000

$1,302,224

$1,359,539

$1,262,409

$619,804

$0

$526

$0

$0

$125

$498

$330

$610

$0

$0

$0

$96,494

$145

$358

$0

$1,300

$0

$0

$0

$28,000

$23,730

$25,183

$17,585

$32,750

Postage

$2,132

$4,661

$7,184

$6,380

Vehicles

$0

$169

$11,511

$16,780

Water /Sewage

$0

$0

$0

$10,800

Electricity

$0

$0

$0

$87,600

Gasoline/Diesel - Fuel

$0

$160

$3,850

$25,375

Office Equipment

$1,441

$810

$400

$1,500

Operating Supplies

$27,448

$36,731

$27,434

$0

$1,367,059

$1,538,158

$1,380,595

$1,114,267

Jacobs (fka CH2M Hill)

Rental - Land & Buildings Rental - Equipment & Vehicles Dues & Fees Maintenance Contracts Education & Training Hospitality Office Supplies

Subtotal - Operations

2019 Annual Operating & Capital Budget

43

FINANCE STAFF

The Finance Department 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.

10

FULL TIME

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$932,122

$911,341

$979,174

$1,059,842

Operations

$181,935

$115,692

$148,617

$272,278

$1,114,057

$1,027,033

$1,127,791

$1,332,120

Total

PERSONNEL FY 2016 Actuals Regular Employees

FY 2018 Annualized

FY 2019 Adopted

$678,969

$655,650

$696,252

$730,058

$4,871

$4,829

$4,267

$4,800

Gym Membership

$664

$566

$780

$1,080

Overtime

$102

$432

$0

$0

$93,424

$96,475

$106,837

$124,128

Long-Term Disability

$3,654

$3,707

$3,738

$4,160

Dental

$7,849

$8,407

$8,987

$10,973

Life

$2,938

$2,983

$3,108

$3,502

$37,650

$38,756

$40,218

$45,140

$9,344

$9,064

$9,531

$10,557

$91,750

$89,059

$103,450

$123,770

$907

$1,415

$2,007

$1,675

$932,122

$911,341

$979,174

$1,059,842

Car Allowance

Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

44

FY 2017 Actuals

2019 Annual Operating & Capital Budget

OPERATIONS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Professional Services

$72,504

$20,183

$3,404

$2,000

Audit

$34,555

$32,000

$30,667

$40,000

Contractual

$53,765

$33,745

$89,191

$155,000

$275

$200

$300

$1,000

Repairs & Maintenance

$0

$0

$0

$500

Advertising

$0

$0

$333

$0

Printing & Binding

$1,340

$723

$1,685

$1,310

Dues & Fees

$2,372

$3,953

$2,673

$3,040

Education & Training

$6,286

$12,723

$7,857

$18,300

$152

$71

$0

$250

$0

$0

$0

$30,000

$742

$1,090

$2,795

$800

$0

$0

$68

$0

$2,488

$3,207

$3,480

$3,080

$51

$11

$4,713

$7,998

$7,406

$7,786

$1,452

$9,000

$181,935

$115,692

$148,617

$272,278

Technical Services

Hospitality Merchant Services Charge Finance Charges/Bank Charges Supplies Office Supplies Postage Operating Supplies Subtotal - Operations

2019 Annual Operating & Capital Budget

45

FIRE

The 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.

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.

88

2

FULL TIME

PART TIME

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$1,756,311

$1,874,995

$1,605,373

$1,093,992

Operations

$8,730,529

$9,350,284

$9,530,196

$9,887,163

$10,486,840

$11,225,279

$11,135,568

$10,981,155

Total

PERSONNEL FY 2016 Actuals Regular Employees

FY 2018 Annualized

FY 2019 Adopted

$5,731,044

$5,924,622

$5,999,575

$6,273,801

$0

$226

$0

$0

$9,351

$9,414

$11,740

$10,620

Paramedic Incentive Pay

$52,500

$67,500

$77,500

$97,500

Temporary/PT Employee

$32,319

$19,026

$2,352

$0

Overtime

$326,213

$448,624

$418,273

$340,000

Health

$965,316

$1,044,542

$1,087,206

$1,089,094

Long-Term Disability

$31,968

$34,535

$32,057

$37,153

Dental

$77,680

$84,922

$85,640

$99,018

Life

$14,677

$27,920

$26,792

$30,316

$359,762

$374,088

$378,016

$390,836

$84,899

$88,866

$88,919

$91,405

Retirement

$882,164

$930,598

$953,839

$1,071,646

Workers Compensation

$162,636

$295,400

$368,285

$355,773

$8,730,529

$9,350,284

$9,530,196

$9,887,163

Excess Regular Salaries Gym Membership

Social Security (FICA) Medicare

Subtotal - Personnel

46

FY 2017 Actuals

2019 Annual Operating & Capital Budget

OPERATIONS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Professional Services

$16,500

$1,813

$1,172

$3,315

Contractual

$47,047

$36,417

$32,496

$35,160

Fire IGA

$23,130

$24,350

$23,800

$28,860

$3,501

$4,336

$3,454

$4,100

Facility Repair & Maintenance

$123,543

$66,994

$54,474

$0

Insurance

$109,338

$101,101

$166,413

$131,600

$695

$63

$0

$500

Advertising

$0

$0

$883

$900

Printing & Binding

$0

$1,876

$548

$1,300

Dues & Fees

$21,814

$19,972

$30,557

$26,838

Education & Training

$49,497

$48,494

$23,294

$27,775

Maintenance Contracts

$72,724

$96,361

$124,365

$116,212

$0

$0

$86

$0

$9,972

$10,431

$6,004

$7,855

$0

$0

$0

$149

$13,464

$27,957

$45,887

$14,950

Vehicles

$240,198

$183,286

$195,327

$167,970

Medical

$40,721

$42,276

$35,369

$36,700

$6,100

$5,815

$5,345

$6,480

Natural Gas

$11,292

$11,330

$4,179

$8,754

Electricity

$40,606

$41,700

$40,460

$47,832

Gasoline/Diesel - Fuel

$50,299

$58,561

$72,646

$66,250

$196

$0

$0

$0

$7,800

$15,272

$17,026

$21,200

$0

$0

$1,198

$0

Operating Supplies

$13,129

$11,701

$11,222

$13,740

Uniforms

$45,300

$35,017

$19,560

$54,140

Officer Supplies

$180,793

$109,103

$282,307

$8,200

Capital Lease Principal

$190,398

$491,661

$235,155

$247,694

Capital Lease Interest

$47,098

$37,951

$28,098

$15,518

$391,159

$391,159

$144,048

$0

$1,756,311

$1,874,995

$1,605,373

$1,093,992

False Alarm Contract Fees

Communications

Hospitality Office Supplies Postage Other Supplies

Water/Sewage

Books & Periodicals Other Office Equipment

Operating Transfers Out Subtotal - Operations

2019 Annual Operating & Capital Budget

47

HUMAN RESOURCES

The Human Resources Department 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.

STAFF

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.

48

5

FULL TIME

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$339,848

$337,062

$322,334

$402,498

$4,971

$4,829

$4,800

$4,800

$291

$541

$680

$900

$4,820

$0

$0

$0

$48,063

$39,930

$44,043

$64,328

Long-Term Disability

$1,831

$1,996

$1,581

$2,199

Dental

$3,719

$3,145

$3,432

$5,500

Life

$1,464

$1,604

$1,445

$1,917

$17,505

$18,357

$17,721

$24,707

$4,695

$4,739

$4,465

$5,778

$51,165

$56,155

$47,672

$67,745

$934

$720

$1,255

$917

$479,307

$469,078

$449,427

$581,288

Car Allowance Gym Membership Temporary/PT Employee Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$75,425

$98,974

$103,727

$110,454

$5,226

$2,406

$374

$6,500

$12,555

$14,906

$26,090

$31,280

$0

$155,703

$235,616

$279,269

Advertising

$2,021

$0

$0

$2,500

Dues & Fees

$1,680

$1,597

$1,683

$3,740

$28,509

$30,681

$24,777

$37,300

Software Licensing Fee

$105

$0

$0

$0

Hospitality

$795

$1,184

$685

$2,375

$1,485

$1,286

$2,674

$3,200

$0

$0

$0

$1,118

$1,612

$956

$1,355

$0

$129,414

$307,694

$396,981

$477,736

Contractual Other Insurance

Education & Training

Office Supplies Postage Operating Supplies Subtotal - Operations

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$479,307

$469,078

$449,427

$581,288

Operations

$129,414

$307,694

$396,981

$477,736

Total

$608,721

$776,772

$846,408

$1,059,024

2019 Annual Operating & Capital Budget

49

INFORMATION TECHNOLOGY/ GIS

The Department of Information Technology (IT) and the Geographic Info Systems Division 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.

STAFF

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.

50

6

FULL TIME

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$571,008

$543,805

$548,228

$591,165

$7,457

$5,643

$4,800

$4,800

Gym Membership

$0

$0

$60

$180

Temporary/PT Employee

$0

$3,458

$3,540

$3,500

$53,982

$54,711

$53,592

$52,382

Long-Term Disability

$2,659

$3,440

$2,988

$3,266

Dental

$3,658

$4,844

$4,234

$4,503

Life

$2,295

$2,906

$2,557

$2,842

$33,392

$31,723

$33,035

$36,832

$8,089

$7,731

$7,809

$8,614

$81,683

$82,177

$79,853

$100,498

$328

$1,422

$1,607

$1,366

$764,552

$741,859

$742,304

$809,949

Car Allowance

Health

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$191,451

$213,539

$213,198

$254,000

$0

$0

$169

$0

$13,872

$17,010

$18,250

$24,000

$416,384

$329,711

$523,572

$547,875

$0

$0

$47

$0

$266

$3

$752

$375

Cell Phones

$170,618

$168,168

$161,374

$168,600

Telephone Service

$179,892

$84,926

$93,560

$91,246

Operating Supplies

$340,306

$314,949

$111,917

$0

$0

$0

$0

$62,500

$1,312,788

$1,128,305

$1,122,838

$1,148,596

Dues and Fees Education & Training Software Licensing Fee Hospitality Office Supplies

Computers Subtotal - Operations

TOTALS FY 2016 Actuals Personnel

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$764,552

$741,859

$742,304

$809,949

Operations

$1,312,788

$1,128,305

$1,122,838

$1,148,596

Total

$2,077,339

$1,870,164

$1,865,142

$1,958,545

2019 Annual Operating & Capital Budget

51

LEGAL STAFF

The 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.

1

FULL TIME

TOTALS FY 2016 Actuals Professional Services

52

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$0

$69,109

$10

$50,000

Legal

$324,344

$276,570

$298,028

$350,000

Total

$324,344

$345,680

$298,038

$400,000

2019 Annual Operating & Capital Budget

POLICE

The Johns Creek Police Department is a professional law enforcement organization that prides itself on delivering the highest level of quality service possible to the 84,904 residents and nearly 2,000 businesses in Georgia’s 10th largest city.

STAFF

The Police Department is committed to the highest standards of a community policing philosophy. It believe that community involvement and support is the key to success and the department seeks opportunities to work closely with the citizens and businesses of Johns Creek in its various community services.

84

FULL TIME

1

PART TIME

TOTALS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Personnel

$7,855,808

$8,242,928

$8,445,789

$9,339,122

Operations

$1,537,484

$1,544,083

$1,496,647

$1,795,071

Total

$9,393,291

$9,787,011

$9,942,435

$11,134,193

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$5,328,940

$5,473,889

$5,459,818

$5,976,860

$149

$915

$16,124

$20,000

$73,321

$77,804

$73,000

$72,000

$5,964

$6,074

$7,320

$7,740

$0

$0

$13,147

$108,160

Overtime

$202,428

$287,241

$365,511

$300,000

Health

$851,406

$875,582

$886,490

$982,494

Long-Term Disability

$29,791

$31,259

$29,500

$35,073

Dental

$68,039

$76,282

$72,487

$87,750

Life

$23,996

$25,336

$24,492

$28,630

$330,088

$342,795

$346,820

$375,783

$77,609

$80,597

$81,561

$87,885

$798,004

$818,416

$838,001

$1,011,986

$66,072

$146,737

$231,519

$244,762

$7,855,808

$8,242,928

$8,445,789

$9,339,122

Excess Regular Salaries Housing Stipend Gym Membership Temporary/PT Employees

Social Security (FICA) Medicare Retirement Workers Compensation Subtotal - Personnel

Continued on next page.

2019 Annual Operating & Capital Budget

53

OPERATIONS FY 2016 Actuals

FY 2018 Annualized

FY 2019 Adopted

Professional Services

$46,280

$37,309

$48,559

$85,155

Other

$28,141

$19,659

$18,044

$40,000

$101,660

$138,239

$30,000

$163,300

False Alarm Contract Fees

$15,085

$33,901

$26,128

$30,000

Equip. Repair & Maintenance

$73,181

$17,782

$56,004

$49,350

Facility Repair & Maintenance

$5,376

$12,928

$7,842

$19,980

$39,184

$45,752

$56,257

$50,715

$231,869

$239,178

$328,221

$243,600

Communications

$8,700

$3,873

$294

$11,000

Advertising

$1,215

$3,338

$3,562

$8,400

$299

$3,245

$795

$0

$1,915

$11,331

$679

$77,600

Dues & Fees

$26,246

$19,728

$27,583

$51,741

Education & Training

$85,732

$76,941

$101,122

$81,950

$0

$12,789

$10,084

$39,300

$421

$525

$660

$600

$12,821

$32,568

$13,851

$28,090

$2,384

$3,244

$5,575

$7,691

$152

$2,138

$0

$0

$188,946

$190,773

$212,162

$200,000

Evidence Supplies

$6,680

$8,138

$1,464

$26,820

Buy Money

$1,910

$2,084

$5,461

$18,000

Natural Gas

$780

$499

$853

$1,092

$1,759

$1,225

$1,810

$2,496

$145,508

$166,645

$198,751

$200,000

Operating Supplies

$48,116

$24,974

$26,668

$45,306

Uniforms

$53,809

$82,458

$43,391

$94,895

$409,316

$352,818

$270,827

$217,990

$1,537,484

$1,544,083

$1,496,647

$1,795,071

Police IGA

Rental - Land & Buildings Insurance

Printing & Binding Travel

Hospitality Merchant Services Charge Office Supplies Postage Other Supplies Vehicles

Electricity Gasoline/Diesel - Fuel

Officer Supplies Subtotal - Operations

54

FY 2017 Actuals

2019 Annual Operating & Capital Budget

2019 Annual Operating & Capital Budget

55

PUBLIC WORKS

The Public Works Department is dedicated to moving people – in vehicles, on bikes and on foot – in Johns Creek efficiently, safely and cost-effectively. The Public Works team is responsible for planning, constructing, maintaining, and maximizing the City’s transportation system, including 252 miles of roads, 20 bridges, and about 81 miles of trails and sidewalks along major roads. Public Works also oversees privately owned solid waste haulers operating in the City, helps handle drainage issues and supervises the Recreation & Parks Division.

STAFF

An estimated 53 percent of all traffic in Johns Creek originates and ends outside of the City. The Public Works Department works diligently adding more lanes, improving intersections, building roundabouts where appropriate and installing traffic signals where that makes sense. To get the most out of our roads’ capacity, the City uses sophisticated software for traffic signal timing, re-striping, flashing yellow signals, a partnership with Waze, and other techniques

2

FULL TIME

* Department is outsourced.

TOTALS FY 2016 Actuals Personnel

56

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$155,608

$159,050

$158,392

$168,798

Operations

$7,191,036

$8,048,502

$6,083,684

$6,078,505

Total

$7,346,644

$8,207,553

$6,242,077

$6,247,303

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$102,126

$102,870

$100,394

$107,187

$186

$181

$180

$180

$1,738

$2,042

$3,184

$2,000

$23,345

$23,639

$23,542

$23,745

$589

$557

$586

$641

$1,708

$1,814

$1,709

$1,906

$474

$480

$459

$515

Social Security (FICA)

$6,175

$6,199

$6,091

$6,646

Medicare

$1,444

$1,450

$1,424

$1,554

$14,273

$14,406

$14,235

$18,222

$3,553

$5,413

$6,588

$6,202

$155,608

$159,050

$158,392

$168,798

Gym Membership Overtime Health Long-Term Disability Dental Life

Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals Professional Services

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$450,444

$808,091

$191,702

$252,500

$2,970,868

$3,004,150

$2,135,063

$2,491,585

$111,151

$111,408

$12,193

$0

$42,127

$53,312

$54,992

$68,532

$1,966,937

$1,696,241

$1,363,820

$1,987,832

$689,312

$1,298,841

$1,276,523

$75,000

$6,995

$8,075

$4,167

$6,500

$0

$0

$0

$3,418

$170

$100

$267

$6,220

$3,116

$2,254

$785

$3,050

$0

$0

$0

$5,500

Supplies

$5,970

$4,083

$3,948

$5,200

Office Supplies

$2,037

$1,943

$1,178

$2,600

Postage

$237

$0

$488

$725

Vehicles

$12,542

$15,771

$3,484

$0

$735,197

$753,652

$737,125

$830,076

Gasoline/Diesel - Fuel

$8,903

$12,515

$16,414

$0

Operating Supplies

$2,551

$4,351

$7,818

$65,000

$0

$0

$0

$1,050

$182,478

$273,717

$273,717

$273,717

$7,191,036

$8,048,502

$6,083,684

$6,078,505

Jacobs (fka CH2M Hill) Other Other IGA Contracted Repairs & Maintenance Advertising Travel Dues & Fees Education & Training Hospitality

Electricity

Uniforms Operating Transfers Out Subtotal - Operations

2019 Annual Operating & Capital Budget

57

RECREATION AND PARKS

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

The Recreation and Parks team 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.

STAFF

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

FULL TIME

8

PART-TIME * Department is partially outsourced.

TOTALS FY 2016 Actuals Personnel

58

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$228,148

$256,002

$258,691

$298,916

Operations

$1,831,767

$1,989,727

$1,741,612

$1,661,070

Total

$2,059,915

$2,245,730

$2,000,302

$1,959,986

2019 Annual Operating & Capital Budget

PERSONNEL FY 2016 Actuals Regular Employees

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

$116,805

$125,026

$132,475

$138,423

$186

$354

$360

$360

Temporary/PT Employee

$49,815

$60,719

$51,354

$79,832

Health

$27,058

$30,577

$34,833

$35,173

$699

$758

$724

$828

$2,104

$2,524

$2,603

$2,902

$562

$612

$592

$667

Social Security (FICA)

$9,445

$11,008

$10,837

$13,532

Medicare

$2,209

$2,575

$2,535

$3,165

$19,196

$21,202

$21,554

$23,532

$68

$647

$824

$502

$228,148

$256,002

$258,691

$298,916

Gym Membership

Long-Term Disability Dental Life

Retirement Workers Compensation Subtotal - Personnel

OPERATIONS FY 2016 Actuals

FY 2017 Actuals

FY 2018 Annualized

FY 2019 Adopted

Professional Services

$0

$5,830

$6,053

$5,000

Jacobs (f/k/a CH2M)

$302,781

$321,945

$0

$226,215

Contracted

$814,521

$821,370

$851,361

$1,016,100

Repairs & Maintenance

$373,633

$435,063

$570,561

$0

$179

$12,035

$11,026

$18,500

$0

$0

$5,924

$0

$954

$0

$167

$0

$1,655

$1,965

$2,376

$2,500

$910

$1,769

$2,338

$3,300

($13,904)

$2,955

$2,824

$5,205

$425

$225

$33

$500

$0

$11,372

$6,472

$20,500

Merchant Services Charge

$585

$454

$405

$500

Office Supplies

$794

$1,684

$2,472

$3,490

Postage

$0

$0

$0

$232

Vehicles

$6

$1,938

$820

$1,000

$85,245

$102,373

$49,890

$80,040

$2,515

$2,356

$5,545

$7,488

$94,046

$116,401

$128,664

$100,000

$0

$0

$0

$2,500

$167,421

$149,992

$94,679

$167,000

$0

$0

$0

$1,000

$1,831,767

$1,989,727

$1,741,612

$1,661,070

Rental - Equip. & Vehicles Insurance Advertising Printing & Binding Travel Dues & Fees Education & Training Hospitality

Water/Sewage Natural Gas Electricity Small Equipment Operating Supplies Uniforms Subtotal - Operations

2019 Annual Operating & Capital Budget

59

4 60

Capital & Enhancement

2019 Annual Operating & Capital Budget

ENHANCEMENTS & CAPITAL PROJECTS Departmental requests for capital projects and enhancements to the existing level of service have been prioritized and funded to the extent possible within available resources. The scoring system utilized objective factors to make it possible for different types of requests to be considered against one another. The scoring system considered level of Council support/consensus, department priority, perceived need,

service impact, useful life of the improvement, on-going costs, and whether or not the project was driven by a legal mandate. The highest score possible for a request is 165 points. Of the projects submitted, 100 points was the highest score. The score categories and rankings within categories are listed below. The projects are summarized in a table below and then described more fully.

2019 Annual Operating & Capital Budget

61

SUMMARY OF FUNDED PROJECTS Department Community Development

Description Stormwater System Assessment Phase III Stormwater - Stream Gauge System Fire Station #64 (construction) Fuel Pump for Station #64 (construction) Rescue Lift Bag Replacements

Fire

Headset System for Rescue Boat Rapid Intervention Bags ERP adding Com Dev to Implementation IT

$19,000 $3,150 $10,800 $6,425 $350,000 $20,000

Body Worn Cameras Sidewalk/Trail (Additions)

$8,325 $55,000 $8,500 $400,000 $1,000,000

Intersection Improvement Study (roundabouts, turn lanes, etc.)

$100,000

Buice Road Traffic Calming

$250,000

Abbotts Bridge Sound Abatement and Landscaping Improvements Intersection Improvements Design, Engineering, Construction The Wall That Heals Plan Newtown Park - Pickle Ball Courts Ocee Park - Artificial Turf

$1,250,000 $750,000 $2,500 $25,000 $650,000

Shakerag Park - Cricket Cages

$30,000

Newtown Park - Extending Amphitheater Terracing to Grassy Hill

$40,000

Total

62

$2,600,000

Website Content Management System

Drone for Accident Reconstruction

Recreation and Parks

$80,000

$40,000

Automated License Plate Recognition

Public Works

$250,000

Electronic Plan Review Polygraph, Chair, and Components

Police

FY 2019 Adopted

2019 Annual Operating & Capital Budget

$7,948,700

DEPARTMENT REQUESTS

COMMUNITY DEVELOPMENT Stormwater System Assessment - Phase III Funded: $250,000 In FY2017, the City began an effort to complete an assessment of the existing stormwater system (structures and conveyances) in order to understand the condition and maintenance needs. The proposed $250K investment will complete enough of the assessment for a representative sample to provide: (1) an understanding of the condition of the system, (2) a plan for long term maintenance and investment needs for FY2020 and beyond, (3) options in term of funding mechanism to provide for the maintenance needs.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

$100,000

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: Council has previously supported the project by appropriating $250K in FY2018 Budget towards the prior phase of the Stormwater System Assessment. Additionally, Council has discussed stormwater and stormwater impacts throughout 2017 and 2018 as part of the consideration of rezoning requests and the City’s capital projects. At the July 23, 2018 Work Session, as part of their discussion of the Comprehensive Plan, Council reached consensus around include an objective and strategies to protect, preserve, and restore the City’s State Waters, buffers, and river corridors. Staff is preparing for a holistic stormwater program discussion when Council’s Work Session calendar allows (anticipated in late August 2018 or September 2018).

2019 Annual Operating & Capital Budget

63

COMMUNITY DEVELOPMENT Stormwater Stream Gauge System Funded: $80,000 A stream gauge system is a series of gauges and measurement tools that help monitor the level, flow, velocity, and health of the City’s streams. The data can help the City better prepare for and respond to issues related to erosion and other issues impacting the stream banks and properties along our creeks. Additionally, the system will help staff evaluate the effectiveness of proposed capital improvements and/or stream restoration projects and the impact of various development scenarios. The collected data can be used to simulate stream response over periods of time which improves over the existing FEMA floodplain mapping presently utilized (which works best for comparing to the single mapped event, the 100-year storm).

Project Score:

90

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes

Council Strong (40) Support: Dept. Need: in 1-3 years (10) Annual Costs:

$2,500

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: Council has discussed stormwater and stormwater impacts throughout 2017 and 2018 as part of the consideration of rezoning requests and the City’s capital projects. At the July 23, 2018 Work Session, as part of their discussion of the Comprehensive Plan, Council reached consensus around include an objective and strategies to protect, preserve, and restore the City’s State Waters, buffers, and river corridors. Staff is preparing for a holistic stormwater program discussion when Council’s Work Session calendar allows (anticipated in late August 2018 or September 2018).

FIRE DEPARTMENT Fire Station #64 Funded: $2,600,000 To improve response time in northern and central Johns Creek and provide backup and overlap for response in central Johns Creek, Council reached consensus to add a fourth fire station. On March 30, 2018 the City acquired 1.8 acres at 4795 Kimball Bridge Road for $379,000. The FY2018 Budget includes funding to hire an architectural firm to complete the construction drawings for the new station. The RFQ to select the firm was released in June. Once a firm is under contract, drawings are anticipated to take at least six months to complete. The requested funding would cover construction of the station.

Project Score:

100

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

$125K

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 10+ years (10)

Useful Life:

Overview of Past Council Discussions: Council has discussed stormwater and stormwater impacts throughout 2017 and 2018 as part of the consideration of rezoning requests and the City’s capital projects. At the July 23, 2018 Work Session, as part of their discussion of the Comprehensive Plan, Council reached consensus around include an objective and strategies to protect, preserve, and restore the City’s State Waters, buffers, and river corridors. Staff is preparing for a holistic stormwater program discussion when Council’s Work Session calendar allows (anticipated in late August 2018 or September 2018).

64

2019 Annual Operating & Capital Budget

FIRE DEPARTMENT Fuel Pump for Station #64 Funded: $19,000 The requested funding for a fuel pump includes both the underground storage of gasoline and diesel and the associated pumping the fuel into vehicles. The pump would be built as part of the construction of Fire Station #64. The City presently has a fuel pump at Fire Station #62 (Shakerag). Although this meets the basic needs to fuel fire vehicles that would not otherwise fit at a commercial gas station, having a second fuel pump would be advantageous to the City because it would provide an additional option for city vehicle fueling. In addition to fueling fire trucks, the fuel pump is utilized by police vehicles and to fuel the City Hall vehicles as the City gets its fuel at the wholesale rate rather than the commercial rates charged at gas stations. Additionally, the existing pump does occasionally have maintenance issues that put it out of service and a second pump would provide good redundancy in the system.

Project Score:

100

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

$1,000

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 10+ years (10)

Useful Life:

Overview of Past Council Discussions: After discussing at retreats and Work Sessions, in 2017 Council reached consensus to add a fourth fire station to improve response times in northern, central Johns Creek. The fuel pump has been included on all planning documents and discussions although not specifically discussed as more of an operational issue. The FY2018 Budget included $392,514 for land acquisition and $250,000 for design and engineering for the proposed station. On March 30, 2018 the City closed on 1.8 acres at 4795 Kimball Bridge Road for $379,000.

Rescue Lift Bags Funded: $3,150 Rescue Lift Bags are airbags, often in the shape of a pillow, that are inserted under individuals or objects (such as vehicles) that firefighters need to lift but cannot do so by more traditional means. Rescue Lift Bags “expire” after ten years of service life. The existing lift bags will “expire” in early 2019. The Fire Department requests funding to replace the existing Rescue Lift Bags to maintain our responsiveness in addressing vehicle extrication operations and lifting heavy objects.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

No (20)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$0

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: As an operational tool, Rescue Life Bags are not a topic that Council has previously discussed in any specific way.

However, providing leading levels of public safety is one of the Council’s six overarching, strategic goals. If the Fire Department considers the Rescue Life Bags to be a high priority, immediate need to improve the existing service, Council’s past actions show a history of supporting similar initiatives.

2019 Annual Operating & Capital Budget

65

FIRE DEPARTMENT Headset System for Rescue Boat Funded: $10,800 The Fire Department regularly responds to emergency situations on the Chattahoochee River using the rescue boat.

The engine noise makes it difficult for crew members to hear radio traffic or communicate amongst themselves during emergency operations. A headset unit compatible with the City’s radio system would improve communication and allow members of the crew to hear radio traffic.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

No (20)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$0

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: As part of the FY2016, the Council at the time approved a similar request to add a headset system for the rescue boat for $4,800. However, as the County and City were in the midst of implementing the new radio system, staff found that compatible technology was not yet available to address the issue. Rather than purchase an incompatible system, staff did not purchase a headset system. Budgeted for in the operations budget, the funding was reabsorbed at the end of the year.

Rapid Intervention Bags Funded: $6,425 Rapid Intervention Bags are emergency response kits that contain Self Contained Breathing Apparatus and other specialty equipment needed to respond in event of a civilian (or down firefighter) in a fire or hazardous material situation. The Fire Department currently utilizes a homemade version but it is less than ideal as it does not have the fitted compartment for special sized SCBA tank, quick-access straps, connection points and hoses that connect directly to the firefighters SCBA that come in the specifically designed Rapid Intervention Bags. The requested funding would provide for two Rapid Intervention Bags which would be assigned to Ladder Truck 61 and Ladder Truck 63.

Project Score:

85

Dept. Priority:

High (15)

Council Moderate (20) Support: Dept. Need: within year (15)

Anticipated On-Going Costs: Yes - Low (10) Annual Costs:

$25

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: As an operational tool, Rapid Intervention Bags are not a topic that Council has previously discussed in any specific way. However, providing leading levels of public safety is one of the Council’s six overarching, strategic goals. If the Fire Department considers the Rapid Intervention Bags to be a high priority, immediate need to improve the existing service, Council’s past actions show a history of supporting similar initiatives.

66

2019 Annual Operating & Capital Budget

INFORMATION TECHNOLOGY ERP adding Com Dev to Implementation Funded: $350,000 The software and technology utilized to manage the Community Development processes and permits (building, land development, inspections, code compliance) has reached the end of its lifecycle. The software is no longer supported and staff has daily challenges with the system. The replacement of the Community Development Enterprise Resource Planning (ERP) system will improve staff’s ability to serve customers. Current ERP systems available offer features such as enhanced mobile use, reporting, and workflow capabilities which are anticipated to increase staff efficiency.

Additionally, a key feature missing from the current system but that is readily available in systems on the market today are Customer Relationship Management (CRM) tools and systems. The CRM aspect will be most evident in the addition of an online customer portal that will allow residents to apply for permits, enter code enforcement cases, make general requests for service, and track progress of any requests made.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

$50,000

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: As part of the FY2018 Budget, Council funded the replacement of the financial Enterprise Resource Planning Software.

As part of that discussion, Council discussed the need for the replacement of the software for Community Development but one that would be addressed in the FY2019 Budget. On February 26, 2018, Council approved the selection of a new finance ERP provider. However, prior to implementation, the Finance Director resigned and the project was paused. At this point, the pause allows the funding for the Community Development ERP to be made available and included in the overall project.

Additionally, the ERP replacement in Community Development is anticipated to include a customer resource module providing citizens the ability to track issues (from permits to code violation reports) and maintain a better feedback loop. The need for a robust customer service tracking system has surfaced repeatedly in 2018 including the April 2018 Strategic Planning Retreat and several Work Session discussions since.

2019 Annual Operating & Capital Budget

67

INFORMATION TECHNOLOGY Electronic Plan Review Funded: $40,000 Electronic Plan Review replaces the traditional paper-based submission and review system for building and land disturbance permits. With electronic plan review, permits are submitted and reviewed electronically. Using large format review screens, City personnel reviewing the plans can still mark-up and make comments but eliminate the need for producing multiple paper copies and increase the efficiency of plan routing and tracking. Electronic Plan Review systems available today provide the ability to track changes to plans, do revision checking to ensure plan integrity, and follow a workflow process from submission to approval. The requested funding includes the software and hardware required to implement the solution.

Project Score:

75

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$3,000

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: Electronic Plan Review has been specifically discussed by Council as part of both the FY2017 and FY2018 Budget adoption.

Each year Council considered the initiative as one that would improve the existing services provided related to plan review. As the technology is becoming more commonplace, the costs for implementation has decreased significantly.

More recently, in March 2018, the City hosted a Building Permit Summit to gather feedback from the community related to the permitting process and permit requirements. One of the takeaways from the event and highlighted in subsequent editions of the Manager’s Monthly Report to Council was the need for electronic plan review. Council feedback regarding the issue was for consideration in the FY2019 Budget.

Website Content Management System Funded: $20,000 The City’s website is a continuous service tool for citizens, businesses, and visitors to browse online for services and understand city issues. From renewing a business license to giving feedback to the latest draft of the Comprehensive Plan, the website is one of the City’s most effective communication tool. With an average of approximately 27,000 unique visitors each month and an average of 90,000 pages views per month, the City’s website is reaching people. Part of the reason the City’s website is so effective is that staff works daily to keep the content fresh and current. However, the backend content management system (CMS) needs to be updated to the latest Kentico CMS version (version 11) as Kentico is no longer going to support the City’s version (version 8.2). The upgrade will allow for full back-end Kentico support and security, The requested funding would cover upgrading the current software to the latest version available.

Project Score:

75

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$3,000

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: The website or services offered through the website are mentioned by Council at practically every Council Meeting. As an operational tool, the website content management system is not a topic that Council has specifically discussed since the website overhaul several years ago. However, government efficiency and developing an innovative and cost-effective approach to exceptional service delivery is one of the Council’s six overarching, strategic goals. If the Information Technology Department and Communications Department consider the replacement of the content management system to be a high priority, immediate need to maintain the existing service, Council will likely adopt a similar stance.

68

2019 Annual Operating & Capital Budget

POLICE DEPARTMENT Polygraph with Chair and Components Funded: $8,325 Electronic Plan Review replaces the traditional paper-based submission and review system for building and land disturbance permits. With electronic plan review, permits are submitted and reviewed electronically. Using large format review screens, City personnel reviewing the plans can still mark-up and make comments but eliminate the need for producing multiple paper copies and increase the efficiency of plan routing and tracking. Electronic Plan Review systems available today provide the ability to track changes to plans, do revision checking to ensure plan integrity, and follow a workflow process from submission to approval. The requested funding includes the software and hardware required to implement the solution.

Project Score:

100

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Council Moderate (20) Support: Dept. Need: in 1-3 years (10)

Yes - Low (10) Annual Costs:

$500

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

As an operational tool, polygraphs are not a topic that Council has previously discussed in any specific way. However, providing leading levels of public safety is one of the Council’s six overarching, strategic goals. If the Police Department considers a polygraph to be a high priority, immediate need, Council will likely adopt a similar stance.

Automated License Plate Recognition - Phase IV (Pole-Mounted Cameras) Funded: $55,000 Automated License Plate Recognition systems use optical recognition technology (cameras) to read license plates and check against law enforcement databases. Johns Creek began implementing its ALPR system in FY2015. To complement the implemented phases (readers on select patrol vehicles and trailers), the next phase of the ALPR system is the use of stationary pole-mounted cameras on strategic travel routes. Other Police Departments in the area have found stationary, pole-mounted cameras beneficial in locating vehicles of interest and apprehending criminal suspects. The requested funding would provide for eight locations to be installed in partnership with Georgia Power (on existing utility poles).

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Yes (0)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

up to $165K

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: Council has funded the first three phases of the implementation of Automated License Plate Recognition technology over the last three Budgets. From adding ALPR readers to at least two vehicles on each patrol shift, to mobile units (stationary devices that can be moved from one location to another for targeted enforcement), the Police Department has been able to utilize ALPR technology to great effect with the Council’s support for the first three phases of the implementation. The fourth phase has not been specifically discussed by Council outside of the past Budget process.

2019 Annual Operating & Capital Budget

69

POLICE DEPARTMENT Drone for Accident Reconstruction Funded: $8,500 Drones or unmanned aerial vehicles are useful police tools for gathering photography or intelligence from above a scene.

The proposed funding would be used for a DJI Matrice 200 Drone Kit (or similar) and is anticipated to be utilized for accident reconstruction and community oriented policing needs. The proposed drone kit (quadcopter, controller, and accessories) has several features that would be particularly beneficial such as the ‘Point of Interest’ mode that allows the drone to orbit a stationary object (such as a totaled vehicle), can carry up to 5.15 lbs. which would allow the drone to carry a camera onboard, and is compatible with several camera types. It will also be available for missing persons searches, suspect searches, and river rescues. This unit will also accept the FLIR (thermal vision) unit that we currently have allowing it to become an effective tool for night time operations.

Project Score:

75

Dept. Priority:

High (15)

Anticipated On-Going Costs:

Council Moderate (20) Support: Dept. Need: in 1-3 years (10)

Yes - Low (10) Annual Costs:

$500

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) under 5 years (0)

Useful Life:

Overview of Past Council Discussions: As an operational tool, drones are not a topic that Council has previously discussed in any specific way. However, providing leading levels of public safety is one of the Council’s six overarching, strategic goals. If the Police Department considers a drone to be a high priority, immediate need, Council will likely adopt a similar stance.

Body Worn Cameras Funded: $400,000 Body-worn cameras are wearable cameras that collect audio/video recordings of police activity. Although not a panacea, body worn camera technology can improve managerial processes associated with complaint investigation, policy development, risk management, and training. Body-worn camera systems enable officers to record situations that occur in most any environment. While still imperfect, the technology and options continue to improve each year. Having cameras on each police officer supplements the existing camera system on the patrol vehicles and provides the best chance of capturing the entirety of an incident on record, to evaluate against law, policy and skills training, but also to enable the Police Department to preserve and present evidence or address concerns with factual information. Body-worn camera implementation vary (from purchasing all the technology up-front and internally hosting/storing the video captured to partnering with a hosting service whereby a company covers most of the camera costs for a long-term, recurring payment related to external hosting/storage of the video captured). The requested funding would cover the range of implementation options and likely take at least six months to finalize a strategy and policies prior to implementation.

Project Score:

60

Dept. Priority: Anticipated On-Going Costs:

High (15) Yes (0)

Council Moderate (20) Support: Dept. Need: in 1-3 years (10) Annual Costs: up to $400K

Legal Mandate:

No (0)

Service Impact: Useful Life:

Adds New (5) 10+ years (5)

Overview of Past Council Discussions: Body-worn cameras for the Police Department has been specifically discussed by Council as part of both the FY2017 and FY2018 Budget adoption. Each year Council considered the initiative as one that would potentially improve the existing services provided related to capturing and preserving evidence of incidents. As the technology is becoming more commonplace, the challenges with implementation have decreased and reliability of the systems have increased. More recently, a use of force incident in April 2018 provided an example of a situation for which capturing the entirety of an incident on record would be beneficial.

70

2019 Annual Operating & Capital Budget

PUBLIC WORKS Sidewalk / Trail Additions to Sidewalk System Funded: $1,000,000 New sidewalks and trails (wide sidewalks) are needed throughout the City to fill in gaps in the existing sidewalk system and improve mobility for pedestrians. Utilizing the adopted Sidewalk Policy, staff has prioritized existing sidewalk/trail gaps and missing links. Staff will complete the design and engineering work for projects in-house. The requested funding will provide the construction and construction engineering and inspection services necessary to construct a high priority sidewalk or trail segment. The exact segment will depend on the amount of funding budgeted.

Project Score: Dept. Priority: Anticipated On-Going Costs:

Council Strong (40) Support: High (15) Dept. Need: within year (15) Yes - Low (10) Annual Costs: $500 95

Legal Mandate:

No (0)

Service Impact: Useful Life:

Adds New (5) 10+ years (10)

Overview of Past Council Discussions: In 2016 the Council adopted a Sidewalk Policy to establish an objective manner to compare and prioritize different gaps and voids in the existing sidewalk system. The policy was last amended on February 27, 2017 and in 2018, responding to Council request, staff re-ranked the segments by connected corridor rather than just segments. In the last three Budgets, Council has funded $500K to add sidewalk as well as maintenance accrual funds to maintain the existing sidewalk system. The Comprehensive Plan reinforces adding to the sidewalk system as a priority and suggests an even higher annual investment.

Intersection Improvement Study (roundabouts, turn lanes, etc.)

Funded: $100,000 The Comprehensive Plan suggests studying intersections throughout the City to improve operational efficiency and safety. The study would look at roundabouts, right-turns lanes, left-turn lanes, signalization, or other forms of intersection control. The Comprehensive Plan stopped short of prioritizing or ranking intersections for roundabouts or other control methodologies (such as right-turn lanes). The proposed priority study / ranking of intersections would develop objective criteria to prioritize and focus the City’s systematic efforts to improve the operational efficiency and safety of our intersections.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs:

No (20)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$0

Legal Mandate:

No (0)

Service Impact:

Improves Existing (20) 5-10 years (5)

Useful Life:

Overview of Past Council Discussions: Past Councils have funded a number of roundabouts (Sargent at Lexington, Sargent at Crossington, and Bell at Boles) to improve operations and improve safety indicating at minimum a moderate level of support for roundabouts. The Council has not specifically discussed a roundabout prioritization or ranking study but has been supportive of past efforts to add objectivity and data analysis to improve decision-making (such as the laser analysis of the roadways for resurfacing and sidewalk policy and ranking system).

2019 Annual Operating & Capital Budget

71

PUBLIC WORKS Buice Road Traffic Calming Funded: $250,000 Prior to incorporation, speed tables were installed on Buice Road (from Jones Bridge to Kimball Bridge) for traffic calming.

The speed tables do not meet design standards; vehicles traveling the posted speed limit (25 mph) may incur damage.

Speed advisory signs recommending 20 mph are posted. Following discussion with Council in December 2017, staff gathered feedback from the Pinewalk neighborhood and then worked with a consultant for a preliminary design. As the Pinewalk neighborhood (on either side of Buice Road) is in the City of Alpharetta, staff has been working with the City of Alpharetta to pursue joint funding for the project. The anticipated full project cost is $500K. The proposed $250K of funding would necessitate a 50% partnership with the City of Alpharetta. Alpharetta continues to consider the request.

Project Score:

90

Dept. Priority:

Medium (10)

Anticipated On-Going Costs:

Council Strong (40) Support: Dept. Need: in 1-3 years (10)

Yes - Low (10) Annual Costs:

$500

Legal Mandate:

No (0)

Service Impact:

Maintains Existing (10) 10+ years (10)

Useful Life:

Overview of Past Council Discussions: At the December 4, 2017 Work Session, Council discussed removal of the speed tables from Buice Road and necessary traffic calming efforts. Council reached consensus to consider a Budget Amendment or budgeting in FY2019 for the project.

Staff was asked to solicit feedback from the neighborhood regarding potential traffic calming elements. The City Manager has been including updates on staff’s progress in the Manager’s Monthly Report.

Abbotts Bridge Sound Abatement and Landscaping Funded: $1,250,000 The GDOT road widening project on Abbotts Bridge (from Jones Bridge Road to Parsons Road) is in the final stages of construction. The project includes limited landscaping and no sound abatement. Council requested staff design a sound abatement plan to mitigate and minimize negative secondary impacts of the road widening. The plan features doublefaced wooden fencing with acoustic matting in the middle to dampen and absorb sound. In June 2018 the City hosted two neighborhood meetings to discuss the preliminary concepts with the eleven neighborhoods along the project. The citizens that attended the meetings were generally supportive and appreciative of the proposed improvements. After discussion with Council, $500K for potential landscaping was added to the original $750K funding request for the doublefaced wooden fence with acoustic matting.

Project Score:

70

Dept. Priority: Anticipated On-Going Costs:

Low (5) Yes (0)

Council Support: Dept. Need: Annual Costs:

Strong (40) Legal Mandate:

No (0)

1-3 years (10) Service Impact: $25,000 Useful Life:

New Service (5) 10+ years (5)

Overview of Past Council Discussions: Council has discussed sound abatement on Abbotts Bridge (from Jones Bridge Road to Parsons Road) on multiple occasions.

At the January 22, 2018 Work Session, Council reached consensus sound abatement and landscaping improvements were appropriate investments for the City and authorized staff to begin design and neighborhood engagement process to determine location and right-of-way needed. Since then, the City Manager has been including updates on staff’s progress in the Manager’s Monthly Report. Several Councilors attended the neighborhood meetings related to the project in June 2018.

72

2019 Annual Operating & Capital Budget

RECREATION AND PARKS The Wall That Heals Installation Plan Funded: $2,500 The Wall That Heals is a 250-foot long replica of the Vietnam Veterans Memorial. In April 2018, the City was awarded the retiring Wall That Heals for permanent placement at Newtown Park adjacent to the Veterans Memorial Walk. The $80K cost of the memorial was covered by Johns Creek family John and Cori Davenport and the Johns Creek Convention and Visitors Bureau. Although staff remains optimistic that the site preparation and installation can be covered by donations or other partnerships, the requested funds would cover the preparation of a plan for the landscaping, lighting, and integration with the existing Veterans Memorial Walk.

Project Score:

95

Dept. Priority:

High (15)

Anticipated On-Going Costs: Yes - Low (10)

Council Strong (40) Support: Dept. Need: within year (15) Annual Costs:

$750

Legal Mandate: Service Impact: Useful Life:

No (0) New Service (5) 10+ years (5)

Overview of Past Council Discussions: At the May 21, 2018 Council Meeting, Mayor Bodker announced that thanks to the CVB and John and Cori Davenport, The Wall That Heals will be retired to Newtown Park by the Veterans Memorial Walk later this year. Although Council was aware of the award and understood staff’s anticipation that maintenance of the Memorial would be incorporated into overall maintenance of Newtown Park and the Veterans Memorial Walk, Council has not specifically discussed installation costs or a City contribution towards this addition to the parks system.

Newtown Park - Pickle Ball Courts Funded: $25,000 Pickleball is combination of badminton and tennis. Two or four players use wooden paddles to volley a wiffle ball back and forth over a net. Pickleball is particularly popular amongst the senior crowd. The Recreation and Parks Strategic Plan suggests four pickleball courts are needed to meet current demand. In the interim, staff has created a temporary court at the Newtown Park Amphitheater. Given the low usage of the existing tennis courts, staff recommends converting two of the six tennis courts into four pickleball courts. The requested funding would cover resurfacing and restriping the courts as well as installation of a pickleball net. Staff anticipates leaving two of the courts open for free play and establishing a rental rate for the other two as many of our court users prefer to have set times and guaranteed use.

Project Score:

75

Dept. Priority:

High (15)

Anticipated On-Going Costs: Yes - Low (10)

Council Moderate (20) Support: Dept. Need: within year (15) Annual Costs:

$100

Legal Mandate: Service Impact: Useful Life:

No (0) New Service (5) 10+ years (5)

Overview of Past Council Discussions: As an operational issue, the addition or placement of pickleball courts is not a topic that Council has previously discussed in any specific way. However, providing a complete recreation system that aligns to the goals and needs of the community is one of the Council’s six overarching, strategic goals. If the Recreation and Parks Division considers converting two of the underutilized tennis courts into pickleball courts to be a high priority item that should be completed within the next year, Council will likely adopt a similar stance.

2019 Annual Operating & Capital Budget

73

RECREATION AND PARKS Newtown Park - Terraces Funded: $40,000 The Newtown Park Amphitheater is terraced directly facing the stage area, but the grassy hillside on the side of the amphitheater is sloped providing less than ideal conditions for concerts and events. The requested funding would extend the terracing to the hillside and provide additional, usable, level space for guests to sit or set up seating.

Project Score:

45

TBD (0)

Legal Mandate:

No (0)

Medium (10)

Council Support: Dept. Need:

Dept. Priority:

1-3 years (10)

Service Impact:

Adds new (5)

Anticipated On-Going Costs: Yes - Low (10)

Annual Costs:

$500

Useful Life:

10+ Years (5)

Overview of Past Council Discussions: Extending the terracing was not an idea raised as part of the Recreation and Parks Strategic Plan (adopted March 2016). However, the use of the amphitheater as a focal point for events, concerts, and happenings in the park have brought this project to the forefront.

Ocee Park - Artificial Turf Funded: $650,000 The Ocee Park Association requested the City consider replacing the infields of the Ocee Park baseball fields with artificial turf. Converting the infield areas to artificial turf would potentially increase playing time (allowing games in wet/rainy conditions) and reduction of long-term maintenance costs. The requested funding would replace the infields on Fields 1-4 in the primary quad. An alternative would be to fund one entire field conversion to artificial turf and would cost approximately $650K. Project Score:

Council Support: Dept. Priority: Medium (10) Dept. Need: Anticipated On-Going Costs: No* (0) Annual Costs:

TBD (0) Legal Mandate:

No (0)

1-3 years (10) Service Impact: $0 Useful Life:

New Service (5) 10+ years (5)

55

Overview of Past Council Discussions: Converting the Ocee Park baseball fields to artificial turf was not an idea raised as part of the Recreation and Park Strategic Plan (adopted in March 2016). However, the artificial turf field installations at Newtown Park and Shakerag Park have proven to be successful in extending playing time for soccer, lacrosse, and other users of those fields. As an operational issue, staff has not discussed the concept with the Council. As the Recreation and Parks Division considers the project to be a medium priority, not immediate need to maintain the existing service, Council will likely adopt a similar stance. *no increase to existing maintenance costs / may actually decrease costs

74

2019 Annual Operating & Capital Budget

Shakerag Park - Cricket Batting Cages Funded: $30,000 Cricket is a bat-and-ball game played between two teams and the object is to score more runs than the opposing team.

Unlike baseball, cricket is played on a circular playing field with a rectangular dirt pitch at the center from which the ball is bowled. Cricket is particularly popular in the Indian community and has rising mainstream popularity. Cricket batting cages are used for batsmen and bowlers to practice and master their skill outside of game play. Although the Shakerag Park fields are often utilized for cricket games, the park system does not have any cricket batting cages. Presently cricket players are utilizing baseball batting cages at Ocee Park but as the configuration and dimensions are different, the makeshift conversion is causing damage to the baseball cages and nets (by hanging them on the fences). The requested funding would add three cricket batting cages at Shakerag Park, seating, and groundwork.

Project Score:

45 Medium (10)

Council Support: Dept. Need:

Dept. Priority:

1-3 years (10)

Anticipated On-Going Costs: Yes - Low (10)

Annual Costs:

$500

TBD (0)

Legal Mandate: Service Impact: Useful Life:

No (0) Adds New (5) 10+ years (5)

Overview of Past Council Discussions: Cricket fields are an amenity discussed with the Council as part of the Recreation and Park Strategic Plan (adopted in March 2016) and anticipated to be discussed in the concept plan for Cauley Creek (anticipated discussion in July 2018). However, where the plan prioritized adding a cricket field, cricket batting cages were not specifically discussed or prioritized as an implementation project. However, as an operational issue, staff has not discussed the need for cricket batting cages with the Council. As the Recreation and Parks Division considers the project to be a medium priority, not immediate need to maintain the existing service, Council will likely adopt a similar stance.

2019 Annual Operating & Capital Budget

75

FIVE YEAR CAPITAL PLAN

Although the FY2019 Budget only authorizes those projects shown as funded, those projects represent only part of the known capital investments for the City over the five-year horizon. The Community Work Program in the Comprehensive Plan, as approved for transmission to the Atlanta Regional Commission and Department of Community Affairs on August 13, 2018, anticipates the City’s capital investments through FY2023.

The two lists of projects have been combined in the master list below. Items beginning with whole numbers (farthest left column) correspond to FY2019 requests from the Departments. Items numbered with decimal points correspond to the Community Work Program in the Comprehensive Plan. The combined lists have been alphabetized within each section.

Projects funded in FY2019 are listed in bold text. Unfunded FY2019 requests and unfunded FY2019 capital projects shown in the Community Work Program are listed with “$0” in the FY2019 column and corresponding funding requests/estimates have been shifted to FY2020. Projects in the Community Work Program funded through other mechanisms (such as the Transportation Special Purpose Local Option Sales Tax (TSPLOST) or the Georgia Department of Transportation) are shown but only anticipated General Fund monies are listed. Although a number of the park improvement projects could be funded through the Parks Bond, only those specifically approved by Council for that funding have been shown as funded by the Parks Bond. Additional details about Parks Bond and TSPLOST funded projects can be found in those respective funds.

Department

Capital Project

FY2019

FY2020

Com Dev

Stormwater System Assessment Phase III

$250,000

Com Dev

Stormwater - Stream Gauge System

$80,000

Fire

Fire Station #64 (construction)

Fire

Fuel Pump for Station #64 (construction)

Fire

Rescue Lift Bag Replacements

Fire

Headset System for Rescue Boat

Fire

Rapid Intervention Bags

Fire

Wireless Headsets for FAOs

$0

$9,500

Fire

Portable Two-Way Radios Spares

$0

$26,850

Fire

Knox Key Secure Device Replacement

$0

$11,150

Info. Tech.

ERP adding Com Dev to Implementation

$350,000

$150,000

Info. Tech.

Electronic Plan Review

$40,000

Info. Tech.

Website Content Management System

$20,000

Police

Polygraph, Chair, and Components

Police

Automated License Plate Recognition

Police

Drone for Accident Reconstruction

Police

Body Worn Cameras

$400,000

Police

Video Throw Phone

$0

$30,000

Police

Crime Scene 3D Scanner

$0

$102,000

76

2019 Annual Operating & Capital Budget

$2,600,000 $19,000 $3,150 $10,800 $6,425

$8,325 $55,000 $8,500

FY2021

FY2022

FY2023 +

Department

Capital Project

FY2019

FY2020

FY2021

FY2022

FY2023 +

Public Works

Buice Road Traffic Calming

$250,000

Public Works

Enhanced Signal Monitoring and Emergency Preemption*

$0

$250,000

Public Works

Pedestrian Improvements (2020: Taylor Rd, Queensbury, and Tech Park)

$0

$150,000

$150,000

$150,000

$150,000

Public Works

Traffic Signal System Improvements*

$0

$1,000,000

$500,000

$500,000

$500,000

Public Works

Crosswalks at entrances to schools and other activity centers

Public Works

Traffic Calming Policy-driven improvements for neighborhoods

$0

$400,000

$200,000

$200,000

$200,000

Public Works

Abbotts Bridge Sound Abatement

$1,250,000

Public Works

Collector Improvements

$0

$500,000

$500,000

$500,000

$500,000

Public Works

Abbotts Bridge (from Jones Bridge to Parsons) - widening

GDOT

$2,800,000

Public Works

Abbotts Bridge (from Parsons to Medlock Bridge) - widening

GDOT

Public Works

Abbotts Bridge (from Medlock Bridge to Peachtree Industrial Boulevard) widening

GDOT

Public Works

Bell / Boles Corridor Rogers Bridge / Rogers Circle - operational improvements

Public Works

Bell Road Connector (from Bell to Tech Park) - new road

TSPLOST

Public Works

Findley Road Extension - new road

TSPLOST

Public Works

Haynes Bridge (Old Alabama to Mansell) - capacity improvement

Public Works

Jones Bridge (McGinnis Ferry to Douglas) - capacity improvements

TSPLOST

Public Works

Jones Bridge (north of Waters) capacity improvement

TSPLOST

Public Works

Kimball Bridge (from State Bridge to Jones Bridge) - widening

TBD

$0

$2,083,620

TSPLOST

GDOT

Public Works

Loop Road - Hospital Way between Memory Care and Ebix - new road

Public Works

McGinnis Ferry (from Douglas to Sargent) - widening

Public Works

Medlock Bridge (McGinnis Ferry to Chattahoochee River) - capacity improvements

TSPLOST

Public Works

Old Alabama (Jones Bridge and Buice) - capacity improvement

TSPLOST

Public Works

Old Alabama (Nesbit Ferry to Old Alabama Connector) - capacity improvement

$6,000,000 TSPLOST

$4,500,000

TSPLOST

2019 Annual Operating & Capital Budget

77

Department

Capital Project

FY2019

FY2020

FY2021

FY2022

Public Works

Rogers Bridge with Rogers Circle realignment

Public Works

State Bridge (from Medlock Bridge to TSPLOST Chattahoochee) - widening

Public Works

State Bridge (Kimball Bridge to Medlock Bridge) - capacity improvement

Public Works

Sidewalk/Trail (Additions)

Public Works

Autrey Mill to Buice Road

Public Works

Bell / Boles (Woodward Academy to Shakerag Elementary)

$67,000

Public Works

Bell Road (from McGinnis Ferry to Boles) northern and western side

$2,000,000

Public Works

Bell Road (from McGinnis Ferry to Boles) southern and eastern side

$1,000,000

Public Works

Boles Road (from Bell to Abbotts Bridge)

$1,000,000

Public Works

Brumbelow (Mackinac to Stoney Ridge)

Public Works

Brumbelow (south of Stoney Ridge)

Public Works

Buice Road (Dolvin Elementary to Old Alabama)

Public Works

Buice Road to State Bridge (through western side of Perimeter Church)

Public Works

Georgia Power Right-of-Way from Morton Park to Grande Pavilion

Public Works

Haynes Bridge (Berkshire Manor and Alvin)

Public Works

Johns Creek Parkway (complete missing segments)

$3,410,000

Public Works

Jones Bridge / Barnwell (Redcoat to Holcomb Bridge)

$2,995,000

Public Works

Long Indian Creek Sidewalks

Public Works

Nesbit Ferry (missing sections)

Public Works

Old Alabama (Jones Bridge to Buice)

Public Works

Old Medlock Bridge to Medlock Bridge commercial area

Public Works

Parsons from Abbotts Bridge to Medlock Bridge

Public Works

Rogers Bridge (from McGinnis Ferry to Bell) eastern side

Public Works

Rogers Bridge (from McGinnis Ferry to Bell) western side

Public Works

Rogers Bridge (missing sections)

Public Works

Spruill Road (Old Alabama to Buice)

Public Works

St. Ives to Publix and Regal Cinema

Public Works

Taylor Road Middle School to Hampstead Way

$216,000

Public Works

Taylor Road Middle School to North Bridges Drive

$136,200

78

2019 Annual Operating & Capital Budget

FY2023 + $2,347,000

TSPLOST $1,000,000 TBD

(completed in 2018) $0

$1,165,000 $2,355,000 $2,003,000 $2,734,000

TSPLOST

$0

$300,000 TBD TSPLOST $1,119,000

(completed in 2018) $1,000,000 $497,540 $3,177,820 $2,679,000 $1,500,000

Department

Capital Project

FY2019

FY2020

FY2021

FY2022

FY2023 +

Public Works

Taylor Road Middle School to Touraine Court

Public Works

Technology Circle (Johns Creek Parkway to Brookhavenclub)

$0

$162,740

Public Works

Wilson Road (Medlock Bridge to Parsons)

$0

$623,530

Public Works

Barnwell over Hogan's Creek

Public Works

Bell over tributary to Chattahoochee

Public Works

Buice over Johns Creek (Pedestrian Bridge)

Public Works

Brumbelow over tributary to Chattahoochee (Pedestrian Bridge)

Public Works

Brumbelow over Chattahoochee

Public Works

Medlock Bridge underpass to Johns Creek High School

Public Works

Medlock Bridge underpass to Linear Park

Public Works

Old Alabama over Johns Creek

$2,500,000

Public Works

Old Alabama over Sal's Creek

$2,500,000

Public Works

Rogers Bridge Replacement

Public Works

Intersection Improvement Study

$100,000

Public Works

Intersection Improvement Design, Engineering, Construction

$750,000

Public Works

Autrey Mill Middle School - Rebuild western driveway

Public Works

Barnwell - Study Intersections (Jacobean, Aubusson, Barnwell Elementary, Peak, Rivermont, Fairway Ridge, Niblick, and Sandy Lane)

$0

Public Works

Barnwell at Holcomb Bridge - Add turn lanes and regrade

TSPLOST

Public Works

Bell /Boles - Study Corridor

(completed in 2018)

Public Works

Brumbelow at Tuckerbrook - Study Intersection

(completed in 2018)

Public Works

Brumbelow at Tuckerbrook - Roundabout

$0

Public Works

Buice - Study Intersections (Candacraig and Spruill)

Public Works

East Morton - Study entrance to Atlanta Chinese Christian Church North

Public Works

Findley - Study at Findley Oaks Elementary School

Public Works

Jones Bridge and Barnwell Curve Reduction - Engineering

tributary

$735,000

TSPLOST $300,000 $300,000 (completed in 2018)

to

$2,000,000 $6,350,000 $4,280,000

Parks Bond

$1,000,000

$1,000,000

$1,000,000

$1,000,000

$345,000

$150,000

$900,000 $50,000

$0

$30,000 $30,000

$0

$418,000

2019 Annual Operating & Capital Budget

79

Department

Capital Project

FY2019

FY2020

FY2021

FY2022

Public Works

Old Alabama - Study Intersections (Haynes Bridge, Foxworth, Falls of Autry Mill, Autrey Mill Middle School, Spruill, Thornhill, and Buice)

Public Works

Old Alabama at Falls of Autry Mill - Traffic Signal Addition

$0

$250,000

Public Works

Old Alabama at Spruill Road - Traffic Signal Addition

$0

$250,000

Public Works

Parsons - Study Intersections (Wilson, Glenhurst, Wilshire Chase, Hampstead, Stonefield Landing, Highgate Manor, and Stonegrove Overlook)

Public Works

Taylor Road - Study at Chattahoochee High School

$0

Rec & Parks

Bus Turnaround and Parking Lot expansion

Parks Bond

Rec & Parks

Archery range (16-target lanes, viewing shelter)

Rec & Parks

Wayfinding signage

Rec & Parks

Second community pavilion

Rec & Parks

Additional 30 parking spaces for the new pavilion

Rec & Parks

Forest Management and Wildlife Plan

Rec & Parks

Additional restroom facility

Rec & Parks

Check-in / HQ building with five parking spaces

Rec & Parks

The Wall That Heals Plan

Rec & Parks

Pickle Ball Courts

Rec & Parks

Pedestrian Bridge into Park (Brumbelow entrance)

$0

$300,000

Rec & Parks

Ticketed Concert Event

$0

$36,000

Rec & Parks

Extending Terrace at Amphitheater

Rec & Parks

Landscaping improvements with shade trees

$17,500

Rec & Parks

Signage and Wayfinding System

$20,000

Rec & Parks

Lighting for Tennis Courts

$60,000

Rec & Parks

Shade Structure for Tennis Courts

$18,000

Rec & Parks

Natural trail amenities (benches, swings, etc.)

$14,300

Rec & Parks

Soft surface trails below the dam

$94,000

Rec & Parks

Bocce ball court expansion (by Park Place)

Rec & Parks

Horseshoe pits (by Park Place)

$1,000

Rec & Parks

Shuffleboard courts (by Park Place)

$5,000

Rec & Parks

Bus for day trips from Park Place

Rec & Parks

Artificial Turf

Rec & Parks

Restroom to serve lower fields

80

2019 Annual Operating & Capital Budget

FY2023 +

TSPLOST

$120,000

$30,000

$50,000 $10,000 $180,000 $28,000 (underway) $90,700 $377,500 $2,500 $25,000

$40,000

$20,000

$150,000 $650,000 (underway)

Department

Capital Project

FY2019

FY2020

FY2021

FY2022

FY2023 +

Rec & Parks

Convert tennis courts to pickle ball courts

$49,700

Rec & Parks

Shade structure for new pickleball courts

$12,000

Rec & Parks

Landscaping improvements with shade trees

$17,500

Rec & Parks

Adventure playground (adults/children joint play)

$157,000

Rec & Parks

Soft-surface nature trail

$94,000

Rec & Parks

Nature trail amenities (benches, etc.)

$14,300

Rec & Parks

Signage and Wayfinding System

$15,000

Rec & Parks

Cricket Cages

Rec & Parks

Wildlife observation deck / blind

$30,000

Rec & Parks

Fishing pier

$50,000

Rec & Parks

Ping pong tables with shade structure

$28,000

Rec & Parks

Playground (2-5 age-range) by picnic structures

$45,000

Rec & Parks

Landscaping improvements with shade trees

$17,500

Rec & Parks

Connector trail to National Park Service Land

$748,000

Rec & Parks

Lights for Artificial Turf Field

$361,200

Rec & Parks

Baseball field renovations

$275,000

Rec & Parks

Baseball field lights

$175,000

Rec & Parks

Nature trail seating and benches

Rec & Parks

Soft-surface nature trails

Rec & Parks

Bell-Boles Park

Rec & Parks

Cauley Creek Implementation

Rec & Parks

Cauley Creek - Full Implementation

Rec & Parks

Morton Road Park

Parks Bond

Rec & Parks

State Bridge Park

Parks Bond

Rec & Parks

Linear Park

Parks Bond

Rec & Parks

Study Indoor Recreation Center

Rec & Parks

Renovate Quail Hollow house to Community Center

TBD

Rec & Parks

Chattahoochee River Trail Master Plan

TBD

Rec & Parks

Chattahoochee River Trail from Abbotts Bridge to McGinnis Ferry

TBD

$30,000

$2,000 $192,000 Parks Bond

-

Preliminary

Parks Bond $12,000,000

Parks Bond

2019 Annual Operating & Capital Budget

81

5 82

Financial Structure, Policy & Process

2019 Annual Operating & Capital Budget

ELECTED & APPOINTED OFFICIALS MAYOR

POST 1

Mike Bodker

Lenny Zaprowski

POST 2

POST 3

Jay Lin

John Bradberry

POST 4

POST 5

POST 6

Chris Coughlin

Stephanie Endres

Steve Broadbent

CITY MANAGER

CITY CLERK

CITY ATTORNEY

Warren Hutmacher

Joan Jones

Richard Carothers 2019 Annual Operating & Capital Budget

83

CITY ORGANIZATION CITY MANAGER WARREN HUTMACHER Office of the City Manager Communications Community Development Facilities Finance Fire Human Resources Information Technology/ GIS Municipal Court Police Public Works Recreation & Parks

84

2019 Annual Operating & Capital Budget

ASST. CITY MANAGER

SR. ASST. CITY MANAGER

2019 Department

Positions

City Clerk

3

City Council

1

City Manager

4

Communications

4

Community Development

13

Facilities

4

Finance

10

Fire

88

Human Resources

5

IT/ GIS

6

Municipal Court

4

Police

84

Public Works

2

Recreation & Parks

2

Total

230

2019 Annual Operating & Capital Budget

85

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 2019 Budget includes a General Fund, five Capital Project Funds, three special revenue funds and two Debt Service funds.

GOVERNMENTAL FUNDS

GENERAL 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.

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.

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.

Non-Major Funds: Confiscated Assets E-911 Hotel-Motel

86

2019 Annual Operating & Capital Budget

SPECIAL REVENUE FUND

CAPITAL PROJECT FUNDS

DEBT SERVICE FUND

FIDUCIARY FUND AGENCY FUND Capital Projects 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.

These are major funds.

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. These funds are non-major funds.

Non-Major Funds: Debt Service Fund Parks Bond Debt Service Fund

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

Funds: Court

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

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 on-going 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.

2019 Annual Operating & Capital Budget

87

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 and Agency 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 conducted after proper advertisement prior to the City Council adopting and approving the annual budget document. (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 (GAAP) nor Georgia statutes

88

2019 Annual Operating & Capital Budget

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. This budgeting basis agrees to the basis of accounting used by the city.

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 three (3) months of operating and debt expenditures plus transfers (approximately 25% of budgeted expenditures).

UTILIZATION OF PRIOR YEAR’S FUND BALANCE IN BUDGET 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.

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 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 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.

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 non-recurring expenditures.

2019 Annual Operating & Capital Budget

89

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 $5,000 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.

Major capital projects will be budgeted in the Capital Improvement Fund consistent with all available resources.

With the involvement of the responsible departments, the Finance Department 90

will prepare the capital budget in conjunction with the operating budget.

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.

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 de-obligation of budget dollars to a specific project will only occur after the

2019 Annual Operating & Capital Budget

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 re-appropriated. 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 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 and continued in the 2019 FY 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.

2019 Annual Operating & Capital Budget

91

DEBT MANAGEMENT POLICY 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.

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.

In 2017, City of Johns Creek received the highest possible credit ratings from the industries two largest rating agencies, Moody’s Investor Service and Standard & Poors (S&P) Global Ratings. The Aaa and AAA ratings, respectively, were assigned to the city following separate reviews of the city’s credit and financial standing by analysts from each organization.

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 2 3 4 5

When one-time, non-continuous projects (those not requiring annual appropriations) are desired.

When the city determines that future users will receive a benefit from the capital improvement that the debt financed.

When the project is necessary to provide basic services to the city residents.

When total debt, does not constitute an unreasonable burden to the taxpayers.

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.

92

2019 Annual Operating & Capital Budget

SOUND FINANCING OF DEBT When the city utilizes debt financing, the following will occur to ensure that the debt is soundly financed:

1 2 3 4

Analysis of the financial impact, both short-term and long-term, of issuing the debt;

Conservatively projecting the revenue sources that the city will use to repay the debt;

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;

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.

along with coordinating meetings and presentations in conjunction with a new debt issuance. The City currently holds Aaa and AAA ratings.

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.

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.

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

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

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.

FY 2019 included review of debts and consideration of repayment.

2019 Annual Operating & Capital Budget

93

94

2019 Annual Operating & Capital Budget

2019 Annual Operating & CapitalBudget Budget 2018 Annual Operating & Capital

95 95

EXPENDITURE POLICY

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.

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.

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.

96

2019 Annual Operating & Capital Budget

ELECTED OFFICIALS EXPENDITURE POLICY 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.

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.

2019 Annual Operating & Capital Budget

97

10-YEAR MODEL

As part of the long range planning direction of the city, the 10-year financial model helps 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. This projection then provides a net available for investments. The net available for investments is then is utilized by Council to weigh various capital project choices. Each capital project choice is modeled to show the current and future year impacts.

This allows Council to determine which projects to move forward with based on available funds.

This financial forecast serves as the cornerstone for budget preparations and is designed to align budget appropriation with the non-financial goals of the Strategic Plan.

The model is a dynamic tool that helps the city forecast important policy decisions and their long term effects on the operating budget.

98

2019 Annual Operating & Capital Budget

BUDGET CALENDAR CITY OF JOHNS CREEK BUDGET PREPARATION CALENDAR FISCAL YEAR 2019 TO 0 3 L I APR NE 1 JU Preparation of revenue anticipations

JU

8 NE 1

Submittal of anticipated revenues and finalized budget proposals for departments to City Manager

J U LY Setting of 2018 millage rate for City of Johns Creek

AU

T 13 S U G

Budget discussion at council work session

9 TO 2 Y MA E 8 JUN

1 TO 1 E J U N E 15 JUN

Collection of all budget forms (operational and capital) from departments by Finance

Review of departmental requests by Finance

Initial budget meetings with departments about departmental requests

8 TO 1 E J U N E 29 JUN

2 TO Y L JU Y 6 JUL

M

AY 1

Review of the budget request with City Manager

9 TO Y L JU 13 J U LY Final review of budget by Finance

AU

T 27 S U G

Budget discussion at council work session and first public hearing

J U LY

Final departmental meetings about budget requests

16 J U LY

US G U A

Submittal of proposed budget to Mayor for review

SEP

T

ER EMB

Second public hearing and ordinance

Fulton County sets countywide millage rate

T6

Submittal of proposed budget to Council for review

17 O

BE C TO

R1

Fiscal Year 2019 begins

2019 Annual Operating & Capital Budget

99

BUDGET PROCESS

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.

1

PLANNING

5

2

ORGANIZE

6

3

RECOMMEND

7

4

PRESENT

100

Departments submit requests for operations and enhancements.

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

The Mayor considers staff’s recommendations as he prepares the budget for presentation to City Council.

The Mayor presents his proposed budget to City Council.

2019 Annual Operating & Capital Budget

DISCUSSION The City Council holds public hearing to discuss and review the proposed budget.

ADOPT

The Mayor and City Council vote to adopt the final budget.

AMEND

If needed, amendments brought to Council.

BUDGET EVALUATION

In preparing the FY 2019 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. This structure ensured that the budget requests most closely aligned with the goals and priorities of the Strategic Plan.

2019 Annual Operating & Capital Budget

101

6 102

2019 Annual Operating & Capital Budget

Appendix

DEMOGRAPHICS

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. Home to an estimated population of over 84,000 people, the city shares a Metro Atlanta population of approximately 5.2 million, the fastest growing metropolitan region in the U.S.

POPULATION 2010 Race

Population

2017 Percentage

Population

2022 Percentage

Population

Percentage

White

47,600

62%

48,511

57%

48,170

53%

Asian

17,508

23%

24,340

29%

30,645

34%

Black

6,796

9%

7,144

8%

7,135

8%

Hispanic

3,810

5%

3,867

5%

3,977

4%

Other

1,017

1%

1,042

1%

1,078

1%

TOTAL

76,731

Generation

84,904

Year Range

91,004

2010

2017

2022

Gen Z+

2017 - 2022+

NA

NA

4,903

Gen Z

2003 - 2017

11,239

18,394

20,082

Millennials

1983 - 2002

19,682

19,417

20,226

Gen X

1963 - 1982

25,601

27,299

28,241

Baby Boomers

1948 - 1962

15,195

15,198

13,952

Greatest Generation

1928 - 1947

5,014

4,596

3,600

FAMILIES & HOUSEHOLDS 2010

2017

Median Age

2022

38

39

40

Median Household Income

$106,950

$113,383

$118,813

Median Home Value

$332,900

$368,725

$401,928

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

2010 **

2017***

97.60%

97.30%

99.0%

44%

64%

69.7

*Source: Estimates only. 2007 figures based on ESRI-Business Analyst research for the city’s 2030 Comprehensive Plan. **Source: 2010 Census. ***Source: American Community Survey

2019 Annual Operating & Capital Budget

103

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.

104

(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 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.

2019 Annual Operating & Capital Budget

(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 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.

(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. (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, 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 policy-making 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

2019 Annual Operating & Capital Budget

105

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 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 106

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

(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

2019 Annual Operating & Capital Budget

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.

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-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 budgetmaking 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.

2019 Annual Operating & Capital Budget

107

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.

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.

BUDGET PERIOD: Budget period, means the period for which a budget is proposed or a budget ordinance or resolution is adopted.

COST CENTER: The allocation of resources by functional area within an agency or department.

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.

C

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 City Council.

108

2019 Annual Operating & Capital Budget

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, 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.

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.

G

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 accepted accounting principles.

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.

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.

FRANCHISE FEES: A fee levied on utilities in exchange for allowing the utilities the use of public right-of-way.

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

FUND: An independent fiscal and accounting entity with a self-balancing set of accounts. These accounts record cash and other assets together with all related liabilities, obligations, reserves and 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.

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

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

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

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.

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.

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

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.

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.

L

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.

2019 Annual Operating & Capital Budget

109

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

P

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.

PERFORMANCE INDICATORS: Special quantitative and qualitative measure of work performed as an objective of a department.

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.

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.

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.

PERSONAL PROPERTY: Property that can be moved with relative ease, such as motor vehicles, boats, machinery, and inventoried goods.

REVENUE: Funds that the City receives as income. It includes such items as taxes, licenses, user fees, service charges, fines, penalties, and grants.

POLICY: A policy is a guiding principle which defines the underlying rules which will direct subsequent decisionmaking processes.

REVENUE BONDS: Bonds whose principal and interest are payable exclusively from specific projects or special assessments, rather than from general revenues. These bonds do not require approval by referendum.

110

2019 Annual Operating & Capital Budget

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.

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.

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.

2019 Annual Operating & Capital Budget

111

City of Johns C ree k

r e a p ti n g & O l a u Ca nn A pit 9 1 al 0 2 Bu

dg et