City of Johns Creek
CITY OF JOHNS CREEK
JOHNS CREEK 2017 ANNUAL OPERATING AND CAPITAL BUDGET
1
2
2017 Annual Operating and Capital Budget
City of Johns Creek
3
4
2017 Annual Operating and Capital Budget
City of Johns Creek
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. By the early 1900’s the area of Johns Creek, four small communities of Ocee, Newtown, Shakerag, and Warsaw, had grown into a social and educational hub of northeast Fulton County. In 1981, 1,700 acres along the Fulton County, Forsyth County line, were purchased and developed into Technology Park - Johns Creek (named for the nearby Johns Creek). Technology Park – Johns Creek has evolved into a scenic business park and attracted numerous Fortune 500 firms and professionals from all over the globe. By the year 2000, a movement began within the four small communities to seek cityhood. In mid-2006 voters overwhelmingly approved the incorporation of Johns Creek, and on December 1, 2006 the City of Johns Creek officially began operations. Today, Johns Creek enjoys a robust thriving quality of life with premier municipal services and abundant outdoor activities, including over 300 acres of parks. The schools within the city regularly receive national recognition for academic excellence, and the city itself is routinely recognized as one of the safest places to live in the United States. Johns Creek is a city residents are proud to call home.
5
6
2017 Annual Operating and Capital Budget
Community Snapshot The city of Johns Creek is close enough to Atlanta to take advantage of its vibrant culture and economic growth – yet far enough away (30 miles) to experience a quieter suburban lifestyle – Johns Creek residents enjoy the best of both worlds. Johns Creek is located in District 1 of Fulton County, which provides a number of services to our residents including: animal control, emergency management, health & wellness, State Court of Fulton County, superior court, property assessments, property taxes, and public schools. District 1 is represented by Commissioner Liz Hausmann. Today, Johns Creek is one of the top 10 largest city in Georgia with a median family income of $150,592,*** strong public schools and an inviting, relaxed lifestyle for people of all ages.
CITY DEMOGRAPHICS * Source: 2015 American Community Survey 5-Year Estimates
POPULATION
19%
SINGLE HOUSEHOLDS
82,203
MEDIAN INCOME
$105,417 MEDIAN AGE
39
81%
FAMILY HOUSEHOLDS
49%
HOUSEHOLDS WITH KIDS
City of Johns Creek
7
About 20 miles northeast of Johns Creek is Lake Lanier, one of Georgia’s most popular recreational spots, with 692 miles of shoreline and marinas for boating, fishing, water skiing and canoing. Events of the 1996 Summer Olympics were held at the lake and its annual 6-mile Holiday Light show is one of the world’s largest. Local points of interest include the National Park Service’s Chattahoochee River National Recreation Area, Autrey Mill Nature Preserve & Heritage Center, Johns Creek Arts Center and the new 45-acre Encore Park in nearby Alpharetta with its 12,000 seat Verizon Wireless Amphitheatre, summer home of the Atlanta Symphony Orchestra and venue for top musical acts. *** Source: City of Johns Creek Comprehensive Plan 2030
65% BACHELORS DEGREE OR HIGHER
LAND USES WITHIN JOHNS CREEK Commercial
6%
Industrial
2%
Office & Institutional
8%
Parks Residential Multi-Family Residential Vacant/ Undeveloped
10% 2% 66% 7%
8
2017 Annual Operating and Capital Budget
CONTENTS Introduction & Overview
11 20
Budget Message Non-Financial Goals
SECTION 1 10-21
SECTION 2
22-49
Financial Structure, Policy & Process 23 Elected & Appointed Officials 25 Organizational Chart 26 Fund Structure 28 Financial Management Program 35 Debt Management Policy 38 Expenditure Policy 39 Elected Official Expenditure Policy 40 Ten Year Financial Forecast 45 Budget Calendar 46 Budget Development Process 48 Budget Scorecard 49 Prioritization Matrix
SECTION 3
City of Johns Creek, Georgia Annual Operating & Capital Budget 2017 Prepared by: Finance Department Submitted by: Warren Hutmacher, City Manager
50-65
Financial Summaries 51 52 54 55 56 58 60 62 64
City of Johns Creek FY 2017 Operating Budget Appropriated Funds General Fund Revenue & Expense Summary General Fund Revenue Detail General Fund Source Detail General Fund Top Revenues Fund Revenue General Fund 5YR Expenditures Revenue Administration
City of Johns Creek
Capital & Debt 67 68 69 71
Capital Project Fund Details Fund Balance Other Funds Debt
SECTION 5
SECTION 4
66-71
72-119
SECTION 6
Department Budget Detail 73 76 78 80 82 84 86 88 90 92 96 98 100 102 106 108 114 118
120-135
Appendix 122 126 130
Johns Creek Demographics GA Law on Local Government Budget Glossary of Budgetary and Financial Terminology
Department Performance Measures City Clerk City Council City Manager Communications Community Development Court Facilities Finance Fire Human Resources Information Technology Legal Police Public Works Recreation & Parks One Time Expenditures Accrual Funds
9
10
2017 Annual Operating and Capital Budget
Section | 1
INTRODUCTION & OVERVIEW
City of Johns Creek
BUDGET MESSAGE
W
e are pleased to submit the following Fiscal Year (FY) 2017 Budget to the City of Johns Creek. The FY 2017 Budget represents the continued advancement and improvement of the process efficiencies initiated for the FY 2016 Budget and presents the city’s most focused effort at maximizing its service delivery. Born out of the strategic planning retreat in February 2016, the city has adopted a strategic plan containing goals in six fundamental categories: Transportation, Recreation and Parks, Economic Development, Government Efficiency, Public Safety and Sense of Community. These strategic goals form the basis for the budget and provide the framework to ensure the city’s tax dollars are optimized in a manner to best serve its citizens. Building off last year’s introduction of a ten-year financial forecast into the budgeting process, the city has turned the forecast into a dynamic ten-year financial model. This model can be instrumental by allowing decision makers to test various policy and resource allocation decisions by virtue of their long-term effects on the city’s budget. In addition to the ten-year financial model, the city has continued its disciplined practice of accruing funds for its infrastructure improvement and maintenance needs to ensure that adequate resources are saved today and will be available to meet the city’s long-term obligations. Perhaps the most important exercise undertaken as part of the FY 2017 Budget formulation was the further scrutiny of operating expenditures and the examination of the true cost to provide services in the city. All departments have been divided into personnel and operations categories and every enhancement request beyond the scope of the FY 2016 Budget is explicitly enumerated so that service enhancements can be evaluated independently. Additionally, rather than utilizing previous years’ allocations, staff has continued the inspection it placed on the FY 2016 Budget and closely examined actual spending costs and has been able to provide budget numbers that more closely match actual expenditures rather than projections. This, in turn, has allowed greater efficiency in fund utilization and provided a greater amount of resources for service enhancements and other strategic priorities.
11
12
2017 Annual Operating and Capital Budget
FY 2017 BUDGET EXECUTIVE SUMMARY The Johns Creek FY 2017 Budget emphasizes continued progress in implementing the six goals contained in the Strategic Plan. The total projected General Fund revenue is $57,776,983, which represents a 5.1 percent increase from the adopted FY 2016 Budget. Highlighting the continued efficiency efforts, base personnel expenditures are down by more than 4% and base operations expenditures fell by 0.79% compared to the approved FY 2016 Budget. Additionally, General Fund expenditures include funds to supplement the 911 fee for ChatComm and continue the policy of contributing $3,850,000 to the infrastructure maintenance accrual fund and $1,730,544 to the asset replacement accrual fund. The remainder of the revenue is dedicated to: $464,011 in personnel additions which funds seven new public safety positions; $261,439 in operations additions; $2,738,000 in infrastructure investments; and additional prioritized one-time expenditures such as early repayment of fire apparatus debt to achieve interest savings and the completion of the public safety radio replacement. The budget also includes a 3.3 % merit raise for personnel and 3.5 % for department heads, and a cost of living adjustment (COLA) that tracks the Urban CPI Index, which results in a 1% COLA adjustment. This budget includes utilization of $2,519,837 of reserve funds based on previous amounts committed by Council. This budget reflects a millage rate of 4.360 per $1,000 of assessed property value. The City Council had kept the millage rate at 4.614 for the first nine years. In August, the City Council lowered the millage rate for the first time since the incorporation of the city. Keeping with the citizens’ desire for a safe community and to maintain our safety levels in light of the continued growth of the community, an additional three firefighter positions and four police officer positions are proposed. Additionally, the city will utilize its asset replacement fund to replace an aging fire engine and fire ladder truck in cash, without impacting the FY 2017 Budget. Finally, FY 2017 will see the city complete its transition to the newly required public safety radio system, meeting the mandated safety requirements for the system. The proposed FY 2017 Budget does not assume passage of the anticipated TSPLOST referendum or a park bond referendum in November. None of the FY 2017 budgeted expenditures are on the TSPLOST or parks bond referenda project lists. Should either or both of these pass, a budget amendment would be necessary to reassess the FY 2017 Budget as a result of those additional revenue sources being made available by the citizens to accelerate planned capital improvement projects.
FY 2017 BUDGET PRIORITIES The FY 2017 Budget prioritized transportation planning and improvements, public safety, and sense of community. The pertinent issues facing the city continue to revolve
4%
Personnel expenditures are down by more than 4%
4.360 This budget reflects a millage rate of 4.360 per $1,000 of assessed property value.
City of Johns Creek
around the need to improve its transportation system, maintaining its outstanding public safety services, improving its economic development environment and providing upper-tier quality of life services and facilities. The FY 2017 Budget does not deviate from the previous year’s priorities, but rather refines and augments them through the implementation of the six strategic goals the Council developed and adopted at their Annual Strategic Planning Retreat. The six goals from the Strategic Plan, which provide the guiding framework for the proposed FY 2017 Budget follow: Goal 1: Provide a comprehensive transportation network that facilitates ease of movement throughout the city. Transportation and traffic concerns remain the most frequently cited challenge in Johns Creek and within the region. The city has made significant investments in working to solve this challenge, including the previous year’s funding of the North Fulton Transportation Plan and the Strategic Transportation Master Plan. The city continues to place a heavy priority on traffic congestion relief with projects including $150,000 for construction of an additional eastbound lane on McGinnis Ferry at the Chattahoochee River, $250,000 for intersection improvements at McGinnis Ferry and Johns Creek Parkway, and $600,000 for right-of-way acquisition for Abbotts Bridge / State Route 120 (from Parsons (West) to Medlock Bridge). To improve our transportation network and the regional flow, the FY 2017 Budget includes $400,000 for the construction phase of widening Kimball Bridge Road (from State Bridge to Jones Bridge) from two to four lanes as well as $100,000 towards the design of widening McGinnis Ferry. Additionally the city will continue to make investments in safety and operational improvements including $120,000 for right-of-way acquisition for the intersection improvement at Barnwell Road and Holcomb Bridge Road and six new Radar Signs to make motorists more aware of their traveling speed. Highlights include: • Kimball Bridge Road (from State Bridge Road to Jones Bridge Road) construction – widening to four-lanes ($400,000) • SR120 / Abbotts Bridge Road (from Parsons Road (West) to Medlock Bridge Road) operational improvements - right-of-way acquisition ($600,000) • Barnwell Road at Holcomb Bridge Road intersection improvement - right-of-way acquisition ($120,000)
13
14
2017 Annual Operating and Capital Budget
• McGinnis Ferry Road widening project ($100,000 contribution to Forsyth Co. for design) • Traffic Congestion Relief - McGinnis Ferry - additional eastbound lane at the Chattahoochee River ($150,000) • Traffic Congestion Relief - McGinnis Ferry at Johns Creek Parkway - intersection improvements ($250,000) Additionally, utilizing the newly adopted sidewalk prioritization matrix, the budget allocates $500,000 towards additional sidewalk construction to provide greater pedestrian connectivity in the areas that scored the highest priority. The city has also continued its efforts to leverage technology to help improve transportation by allocating funds for the ITS (Intelligent Transportation System) and the continued conversion of traffic signal loops to pucks. This effort will allow greater data collection to be utilized in current and future planning efforts and better realtime traffic response. Goal 2: Ensure a complete recreation and parks system that aligns to the goals and needs of the community. The city adopted the Recreation and Parks Strategic Plan in 2016 and the FY 2017 Budget contains several projects to help forward the strategy and better serve the community. An inherent challenge within Johns Creek is the finite amount of available land and the competing interests for its use. The securing of the Cauley Creek (133 acres) land and Technology Park Linear Park (20 acres) in 2016 aligned with the community’s strong interest in adding to the park network. Recreation and parks continues to be an integral component of the city’s quality of life and proposed park expenditures include the construction of two new pocket parks, renovations to the Autrey Mill Farmhouse, cricket improvements for Shakerag Park, and park restroom improvements. Highlights include: • Autrey Mill Farmhouse Museum Renovations ($100,000) • Newtown Park Indoor Facility Improvements ($27,000) • Ocee Park Bathroom Renovations ($50,000) Goal 3: Implement a holistic economic development plan approach that addresses infrastructure, workforce, community and land development needs. The city’s considerable infrastructure investments and dedication to public safety are inexorably linked to forwarding economic development. The city adopted a Strategic Economic Development Plan in 2016 with an eye toward retaining existing businesses and enhancing the business climate and opportunities in the city.
$500,000
for additional sidewalk construction
City of Johns Creek
Several challenges to economic development exist within the city including aging commercial and office centers with little contiguous office space available and a lack of a distinctive sense of place. The recently initiated Comprehensive Land Use Plan update will produce many community driven policies designed to improve economic and community development, and represents a primary effort towards successful realization of this strategic goal in the upcoming year. Recognizing that a sense of place helps to attract and spur catalytic development, the FY 2017 Budget allocates $150,000 towards an economic development implementation project for site plan development as the city defines our true sense of place. The city is currently in the process of formalizing its economic governance model and the FY 2017 Budget continues the $100,000 contribution to Johns Creek Advantage as its strategic implementation partner for business recruitment, expansion and retention. Highlights include: • Economic Development Implementation – Site Plan Development ($150,000) • Economic Development – Johns Creek Advantage Contribution ($100,000) Goal 4: Develop an innovative and cost-effective approach to exceptional service delivery. Exceptional service delivery stands as a core function of a city government and, even beyond the budget, numerous activities have begun to ensure the city continually strives towards this goal. In another long-term cost-saving measure, the city plans to pre-pay the fire apparatus debt, which will result in interest savings of over $90,000. Highlights include: • Court Audio System Upgrades ($25,000) • Call Center Cost Savings ($40,000) • IT Cost Savings ($52,000) Goal 5: Provide leading levels of public safety. Johns Creek dedicates itself to providing uppertier public safety services through both its Police and Fire Departments. The FY 2017 Budget continues the city’s commitment to providing the necessary personnel resources for public safety and has included three new firefighters and four new police officers. Additionally, it remains vital that the public safety departments have effective and reliable equipment, and the city will be replacing a fire engine and fire ladder truck as well as replacing twelve police vehicles as identified in the Ten-Year Financial Forecast for vehicle replacement. Continuing its efforts at increasing operational efficiencies, the police department plans to continue with phase two of its automated license plate recognition program. Highlights include: • Seven New Public Safety Positions ($464,011)
15
16
2017 Annual Operating and Capital Budget
• Fire Engine Replacement ($635,000) • Ladder Truck Replacement ($1,112,000) • Police Vehicle Replacement – 12 Vehicles ($700,000) • Automated License Plate Recognition – 4 Units ($70,000) Goal 6: Preserve our residential character and enhance our sense of community. Johns Creek takes great pride in being a premiere residential community and ensuring that quality of life issues remain paramount for its residents. The comprehensive planning process initiated in 2016 will serve as a key component towards realizing the full potential of this goal. Additionally, the master planning efforts, coupled with the park development all lead towards preserving and enhancing the sense of community. Highlights include: • Comprehensive Land Use Plan (fully funded in FY2016 - $400,000) • Added Resources for Community CPR Classes to Increase Participation ($1,800) Finally, a total of $3,500,000 dedicated towards neighborhood and main road resurfacing will help bring the city’s streets to an acceptable Pavement Quality Index (PQI) level, create curb appeal, and add to the sense of place in our community.
FY 2017 REVENUE HIGHLIGHTS The FY 2017 General Fund anticipates $57,776,983 in revenues, representing an overall 5.1% increase from the adopted FY 2016 Budget. Comprising 95 percent of total revenues, the top nine General Fund revenue categories are highlighted and listed individually on page 7. Receipts for all 25 individual revenue streams were analyzed and projected separately, as listed in the FY 2017 Budget. Once again, sales tax and property taxes comprise the largest portion of the revenue streams with sales tax rising 3 percent (based on a review of historical actuals and projected total receipts for FY 2016.) Property taxes are anticipated to increase from the FY 2016 Budget by 1.1 percent. The projected revenues for FY 2017 are based on a review of the digest utilized for current year billing (anticipated to increase over the FY 2016 Budget as adopted by 2%). The remaining true growth assumed for property tax collections represents an
City of Johns Creek
increase of 3% in the overall net digest with a 98.5% collection rate. This is off set by the reduction in the millage rate for a net increase of 1.1 %. While sales taxes and property taxes have continued a positive trend, other revenue streams such as building permits, franchise fees and the motor vehicle Title Ad Valorem Tax Fee (TAVT) have slowed from the initial revenue estimate. The General Fund revenues are shown in the chart below:
Revenue Source
Budget
Local Option Sales Tax
$20,250,000
Real and Personal Property Tax
$17,100,000
Franchise Fees
$4,100,000
Insurance Premium Tax
$4,300,000
Building Permits and Inspection Fees
$1,650,000
Business & Occupation Tax
$1,950,000
Motor Vehicle TAVT
$1,200,000
Municipal Court
$1,250,000
Alcoholic Beverage Tax
$830,000
Alcoholic Beverage Licenses
$407,500
Recording Intangible Tax
$300,000
Planning, Zoning & Development Fees
$200,000
Interest Earnings
$120,000
Recreation Program Fees Financial Institutions Real Estate Transfer Tax Other Charges for Services Recreation Rental Fees Other Revenues
$70,000 $157,000 $95,000 $120,000 $65,000 -
Motor Vehicle Tax
$400,000
Intergovernmental Revenue
$525,000
Donations
-
Reimbursement for Damaged Property
-
Transfer from Other Funds Sale of Property
$167,646 -
Use of Reserves*
$2,519,837
Total Revenue
$57,776,983
17
18
2017 Annual Operating and Capital Budget
City of Johns Creek
PROCESS ENHANCEMENTS The FY 2017 Budget continues the approach initiated in the FY 2016 Budget process by improving and utilizing the Ten-Year Financial Forecast tool to determine the long-term impact of policy decisions by creating various scenarios to analyze. Additionally, the city has revised its capital project and enhancement scorecards to align with the priorities of the Strategic Plan. The operating budget’s formulation has been improved, dividing the personnel portions from the operations and further separating any additions to the base level of service. All requests above the base level were then categorized into one of the following categories: • Enhancement – A request to increase the service level of a function (including personnel and operational additions) • Investment – An improvement or addition to infrastructure • One-Time Expenditures – Expenditures that do not recur on an annual basis • Asset Replacement – Replacement of existing vehicles • Maintenance Accrual Projects – Maintenance of existing infrastructure
ADDITIONAL ISSUES ON THE HORIZON Significant future issues that will be decided by the voters in November of 2016 include the anticipated Transportation Special Purpose Local Option Sales Tax (TSPLOST) vote and the potential for a parks bond referendum. The TSPLOST vote, if approved, would provide a substantial amount of funding to accelerate transportation-related projects for the city. Similarly, a potential bond referendum would provide funds to accelerate the development and potential acquisition of parks in the city. Should either of these occur, the FY 2017 Budget would need to be reassessed. The undertaking of two significant planning studies in 2016, the Comprehensive Plan Update and the Strategic Transportation Master Plan, will provide important policy direction in the areas of land use, community and economic development, and transportation. Further, the economic development implementation planning effort will help define a true competitive edge for the city. These will require substantial citizen input. With the limited land available in the city, it is vital to ensure the city develops in accordance with the goals of the community. Several strategic objectives will be addressed over the upcoming year as the majority of the significant outsourcing contracts are set to expire at the end of the upcoming fiscal year. Careful examination of staffing needs and our mixed-model of service provision has already begun and will represent a vital area to address in the upcoming year.
SUMMARY The submitted FY 2017 Budget represents the city’s continued efforts to deliver in its mission to be an exceptional city and provide for efficient and effective delivery of services to its citizens. We are pleased to submit this budget which we believe will put maximum resources to work for the citizens. Respectfully Submitted,
Michael Bodker
Warren Hutmacher
Michael E. Bodker Warren A. Hutmacher Mayor City Manager
19
20
2017 Annual Operating and Capital Budget
NON-FINANCIAL GOALS GOAL 1: TRANSPORTATION Provide a comprehensive transportation network that facilitates ease of movement throughout the city. OBJECTIVES 1.1. Update 5-Year Transportation Master Plan 1.2. Develop a Funding Strategy for transportation projects
GOAL 2: RECREATION & PARKS Ensure a complete recreation and parks system that aligns to the goals and needs of the community. OBJECTIVES 2.1. Implement the priorities of the adopted plan (dates of completion per adopted plan). Develop Parks: Bell Road, Morton Road (first), State Bridge, Cauley Creek, Technology Park Linear Park 2.2. Develop a funding strategy for recreation and parks projects
GOAL 3: ECONOMIC DEVELOPMENT
Implement a holistic economic development plan approach that addresses infrastructure workforce, community, and land development needs. OBJECTIVES 3.1. Develop Redevelopment Plans for commercial nodes in the city 3.2. Develop recommendations to streamline corporate taxes and regulatory filings 3.3. Complete roll-out of the brand 3.4. Determine governance model and appropriate relationships with partner organizations/associations 3.5. Complete evaluation of options related to the Cauley Creek water reclamation facility
City of Johns Creek
GOAL 4: GOVERNMENT EFFICIENCY
Develop an innovative and cost-effective approach to exceptional service delivery.
OBJECTIVES 4.1. Complete 10-Year Financial Model 4.2. Increase accountability to define performance, measures, metrics, and targets for governmental departments and services 4.3 Right-source city functions 4.4. Re-evaluate contract service model 4.5. Review financial sourcing model for staffing 4.6. Establish a task force to develop strategies for improved civic engagement (becoming more proactive) 4.7. Review purchasing policies and process (including contracting) 4.8. Establish a task force to complete a review of the Charter 4.9. Improve efficiency of council meetings 4.10. Leverage technology to increase service levels and improve productivity - ongoing
GOAL 5: PUBLIC SAFETY
Provide leading levels of public safety. OBJECTIVES 5.1. Complete strategy to align Fire Department resources with community needs 5.2. Participate in regional efforts to address drug problem
GOAL 6: SENSE OF COMMUNITY
Preserve our residential character and enhance our sense of community. 6.1. Establish a task force to identify ways to embrace our cultural ethnicity 6.2. Establish a task force to identify ways to support our schools 6.3. Update Comprehensive Land Use Plan -Realign land development regulations to support Land Use Plan 6.4. Develop a Town Center Plan (including location determination): Catalyst, Municipal Complex, Arts Center, Conference and Hotel Space
21
22
2017 Annual Operating and Capital Budget
Section | 2
FINANCIAL STRUCTURE, POLICY & PROCESS
City of Johns Creek
ELECTED AND APPOINTED OFFICIALS
Photo: Listed left to right
Steve Broadbent
Jay Lin
Stephanie Endres
Mike Bodker
Cori Davenport
Lenny Zaprowski
Bob Gray
Post 6
Post 2
Post 5
Mayor
Post 3
Post 1
Post 4
Warren Hutmacher
Richard Carothers
Joan Joans
City Manager
City Attorney
City Clerk
23
24
2017 Annual Operating and Capital Budget
Intergovernmental Relations
Comm. Dev. Director Sharon Ebert [OS]
Asst. City Manager Kimberly Greer
Land Development [OS]
Inspections [OS]
Asst. City Manager Justin Kirouac
Code Enforcement [OS] Planning and Zoning [OS]
Public Works Director Tom Black [OS]
Recreation & Parks [OS & 2 City EE]
Sr. Asst. City Manager Eric Taylor
Public Works [OS & 2 City EE]
GIS Economic Development
Information Technology
Facilities
Municipal Court
City Manager Warren Hutmacher
Communications Director Jeff Breslau
City of Johns Creek
CITY ORGANIZATION Fire Chief Jeff Hogan
Fire Marshal
EMS
Support Services
Chief of Police Ed Densmore
Human Resources Director Mary Ann Haskins
Department
Positions
City Manager
5
City Clerk
3
Office of the Mayor
1
Communications
4
Community Development
Outsourced
Municipal Court
4
Facilities
4
Finance
10
Fire
88
Human Resources
5
IT/ GIS
6
Police
83
Public Works
2 (+ Outsourced)
Recreation & Parks
2 (+ Outsourced)
Finance Director Toni Jo Howard
Accounting
Revenue
Purchasing
All noted positions in this document reflect Full-Time Equivalents (FTE).
Budgeted Full Time City Employees Year
2012-13
2013-14
2014-15
2015-16
2016-17
Count
194
195
200
210
217
25
26
2017 Annual Operating and Capital Budget
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
FIDUCIARY FUNDS
Governmental funds are used to account for the majority of governmental activities. The FY 2017 Budget includes a General Fund, two Capital Project Funds, five special revenue funds and a Debt Service fund.
Fiduciary funds are used to account for resources held for the benefit of parties outside the government. These funds are not available to support the city’s own programs and the city uses an Agency Fund for the collection and remittance of cash appearance bond related activity for municipal court. FIDUCIARY FUND
GOVERNMENTAL FUNDS
AGENCY FUND GENERAL FUND
General Fund
SPECIAL REVENUE 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.
CAPITAL PROJECT FUNDS
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 Rentals Motor Vehicle Tree Replacement
DEBT SERVICE 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. This fund is a major fund.
Debt Service Fund
Debt Service Funds are used to account for accumulations of resources that will be used to pay debt obligations of the general government. This find is a non-major 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
City of Johns Creek
27
28
Financial Management Program 2017 Annual Operating and Capital Budget
GENERAL BUDGET POLICY The budget process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided within estimated resources. Budget policy guides this process and protects the city’s financial health and stability. Georgia law (e.g., O.C.G.A. 36-812 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
City of Johns Creek
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. 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.
29
30
2017 Annual Operating and Capital Budget
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 nor Georgia statutes address a required budgetary basis of budgeting; however, the city shall adopt budgets in conformity with GAAP for all budgeted funds. All governmental funds shall use the modified accrual basis of accounting. 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..
City of Johns Creek
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.
31
32
2017 Annual Operating and Capital Budget BUDGET CONTROL REPORTS The city shall maintain a system of budgetary control reports to assure adherence to the budget. The Finance Department will prepare and distribute to departments timely monthly financial reports comparing actual revenues, outstanding encumbrances and incurred expenditures with budgeted amounts. AUTHORIZATION OF BUDGET ADJUSTMENTS AND AMENDMENTS The budget is a dynamic rather than static plan, which requires adjustments and formal budget amendments as circumstances change. The City Council must approve all increases in total departmental appropriations. Department Heads must submit budget amendment requests transferring appropriations from one line item to another within the specific department appropriation within each fund and obtain approval by the Finance Director or the City Manager, depending upon the specifics of the requested transfer. Adjustments from appropriations that have been obligated, committed, or reserved for a designated purpose shall not be transferred until a formal de-obligation occurs.
“City Council must approve all increases in total departmental appropriations”
At the mid-point of each year, any necessary budgetary appropriations, including budgets for any projects authorized but not funded during the year, may be appropriated through a supplementary budget ordinance. This mid-point adjustment is limited to reconciling updated projections with the approved budget amounts and is not intended to duplicate the annual budget process. Supplemental appropriations shall be balanced with additional revenues for each fund. A justification for each requested change must be prepared in accordance with O.C.G.A. 38-81-3. CONTINGENCY LINE-ITEM The city shall establish an appropriated contingency of no less than one percent of the total annual expenditure appropriation in all operating funds (defined in Section I of this policy) in order to accommodate unexpected operational changes, legislative impacts, or other economic events affecting the city’s operations which could not have been reasonably anticipated at the time the budget was prepared. As a policy decision in the FY 2016 Budget, the Council elected to remove specific contingency accounts and utilize reserve funds in the event of unexpected changes to allow greater Council review of spending. This 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
City of Johns Creek
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.
CASH FLOW BUDGET For analysis and internal management purposes, the city shall prepare an annual cash flow budget in conjunction with the Operating Budget. The purpose of this document will be to provide the necessary guidelines to ensure that cash will be available to pay budget costs on a timely basis. BUDGET ALLOTMENTS Budget allocations (i.e., budget allotments) may be used in the operating budget, when needed to manage cash flows. The annual appropriation may be divided into segments in order to insure that the projected revenue streams will be adequate to fund the appropriated expenditures. The cash flow budget will provide details as to the periods in which the revenues will be collected, and thereby providing for available resources to pay obligations.
CAPITAL PROJECT
IMPROVEMENT PLAN The city will prepare a five-year capital project improvement plan (CIP) which will be updated annually. This plan will assist in the planning, acquisition, and financing of capital projects. A major capital project generally is defined as an expenditure that has an expected useful life of more than 3 years with an estimated total cost of $50,000 or more, or an improvement/addition to an existing capital asset. Examples include building/infrastructure construction, park improvements, streetscapes, computer systems, land acquisitions, heavy duty trucks. In certain cases, studies and designs that do not meet the definition of a capital project may
be budgeted in the Capital Projects Fund if these may lead to future capital projects or involve an activity that crosses fiscal years. 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 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
33
34
2017 Annual Operating and Capital Budget 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 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 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.
City of Johns Creek
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.
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
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;
4 5
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.
35
36
2017 Annual Operating and 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; 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.
“The Finance Director is responsible for maintaining a system of record keeping and reporting�
City of Johns Creek
More specifically, the Finance Director is responsible for maintaining a system of record keeping and reporting to meet the arbitrage rebate compliance requirements of the federal tax code. This effort includes tracking investment earnings on bond proceeds, calculating rebate payments in compliance with tax law, and remitting any rebatable earnings to the federal government in a timely manner in order to preserve the tax exempt status of the City’s outstanding debt issues. Additionally, general financial reporting and certification requirements embodied in bond covenants are monitored to ensure that all covenants are complied with. The city will comply with Amended SEC Rule 15c2-12 (the “Rule”) by providing secondary market disclosure for all long-term debt obligations, which are subject to the Rule. As required, the city will submit annual financial information to all nationally recognized municipal securities repositories. CREDIT RATINGS The Finance Director is responsible for maintaining relationships with the rating agencies that assign ratings to the city’s various debt obligations. This effort includes providing periodic updates on the city’s general financial condition along with coordinating meetings and presentations in conjunction with a new debt issuance. OTHER POLICIES All bond issue requests shall be coordinated by the
Finance Department and City Manager’s Office. Requests for new bonds must be identified during the Capital Improvement Program (CIP) process. Opportunities for refunding outstanding bonds shall be identified and communicated by the Finance Department. Annual budget appropriations shall include debt service payments (interest and principal) and reserve requirements for all debt currently outstanding. Long-term borrowing shall be incorporated into the city’s capital improvement plan.
37
38
2017 Annual Operating and Capital Budget
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.
City of Johns Creek
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.
39
40
2017 Annual Operating and Capital Budget
10 YEAR FINANCIAL FORECAST
City of Johns Creek
10-Year Financial Model
As part of the long range planning direction of the City for the 2016 budget, a 10-year financial model was created to help shape annual budget preparation with an eye towards long-term City needs. The model projects future revenues and expenditures in a consolidated forecast with additional detailed forecasts of revenue streams, personnel costs and operations as well as debt obligations. Additionally, future enhancements are indicated under the following categories: Asset Replacement, Infrastructure Maintenance, Infrastructure Investments and Capital Investments. The Asset Replacement and Infrastructure Maintenance projections were utilized to create the new annual categories in anticipation of future obligations. For the FY 2017 Budget, the model has been vastly expanded to allow individual Council members the ability to make policy choices around individual capital projects, contract services, personnel decisions and other key additions and view how these choices would affect the long-term financial conditions of the City. The Asset Replacement category identifies existing vehicle replacement needs and identifies an annual contribution necessary to meet these obligations. The Infrastructure Maintenance category identifies future maintenance required on existing infrastructure assets such as traffic signals, sidewalks, street paving and parks and identifies an annual contribution necessary to meet these obligations. The Infrastructure Investments category represents significant improvements to roadways, parks or other infrastructure assets that have been identified as future priorities of the City. The Capital Investments category represents significant capital purchases, such as parkland and a new fire station that have been identified as priorities of the City. 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.
41
42
2017 Annual Operating and Capital Budget
10-Year Financial Model 10-YEAR MODEL SUMMARY SHEET Revenue
FY 2016
FY 2017
$54,943,079
FY 2018
FY 2019
FY 2020
$55,257,146
$56,749,124
$57,885,400
$59,228,154
1%
3%
2%
2%
$23,100,230
$24,281,193
$24,880,635
$25,420,414
-4%
5%
2%
2%
$10,956,962
$11,228,138
$11,828,166
$12,117,945
-6%
2%
5%
2%
$6,341,951
$6,476,442
$6,605,971
$6,738,090
6%
2%
2%
2%
$1,107,530
$928,131
$536,929
$339,515
2%
-19%
-73%
-58%
$1,719,599
$1,745,393
$1,771,574
$1,798,147
4%
1%
1%
1%
$1,730,544
$1,747,850
$1,765,328
$1,782,981
2%
1%
1%
1%
$3,850,000
$3,850,000
$3,850,000
$3,850,000
6%
0%
0%
0%
$48,806,816
$50,257,147
$51,238,602
$52,047,093
-2%
3%
2%
2%
$6,450,330
$6,491,977
$6,646,798
$7,181,061
% Growth Compared to Prior Year Operating Expenses Base Personnel
$24,099,297
% Growth Compared to Prior Year Contract Services
$11,639,885
% Growth Compared to Prior Year Operations
$5,958,502
% Growth Compared to Prior Year Debt Service
$1,081,104
% Growth Compared to Prior Year Maintenance within Operations Budget
$1,651,335
% Growth Compared to Prior Year Asset Replacement
$1,691,410
% Growth Compared to Prior Year Infrastructure Maintenance
$3,600,000
% Growth Compared to Prior Year Total Operating Expenses
Net available for Investments
GENERAL FUND: POLICY CHOICES
$49,721,533
$5,221,546
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
One Time Expenses
$918,700
$1,626,717
$1,651,118
$1,659,374
$1,659,374
Personnel Additions
$542,937
$464,011
$972,063
$1,136,055
$1,300,169
Operations Additions
$400,000
$261,439
$263,813
$263,813
$13,813
Infrastructure Investments
$2,197,500
$2,738,000
$12,550,000
$14,050,000
$1,050,000
Infrastructure Maintenance (additional)
$4,150,000
$3,885,000
$4,025,000
$525,000
$525,000
Capital Investments
$21,731,856
$-
$-
$-
$-
Debt Service (additional)
$-
$-
$-
$-
$-
Contract Services
$-
$-
$-
$-
$-
$24,789,344
$2,524,837
$3,500,000
$-
$-
$-
$-
$11,400,000
$13,000,000
$-
Net available
$0
$1,929,983
$2,012,556
$2,632,705
Cumulative Net Total
$0
$1,929,983
$3,942,539
$6,575,245
Use of Reserves Anticipated Revenues
City of Johns Creek
43
10-Year Financial Model 10-YEAR MODEL SUMMARY SHEET Revenue
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
$60,652,619
$62,114,601
$63,638,532
$65,193,928
$66,881,729
2%
2%
2%
2%
3%
$26,022,360
$26,598,539
$27,185,978
$27,583,060
$28,026,160
2%
2%
2%
1%
2%
$12,415,568
$12,721,253
$13,035,227
$13,357,719
$13,688,970
2%
2%
2%
2%
2%
$6,872,852
$7,010,309
$7,150,515
$7,293,526
$7,439,396
2%
2%
2%
2%
2%
$273,717
$273,717
$273,717
$273,717
$273,717
-24%
0%
0%
0%
0%
$1,825,120
$1,852,496
$1,880,284
$1,908,488
$1,937,116
1%
1%
1%
1%
1%
$1,800,811
$1,818,819
$1,837,007
$1,855,378
$1,873,931
1%
1%
1%
1%
1%
$3,850,000
$3,850,000
$3,850,000
$3,850,000
$3,850,000
0%
0%
0%
0%
0%
$53,060,428
$54,125,134
$55,212,728
$56,121,887
$57,089,290
2%
2%
2%
2%
2%
$7,592,192
$7,989,466
$8,425,804
$9,072,040
$9,792,439
% Growth Compared to Prior Year Operating Expenses Base Personnel % Growth Compared to Prior Year Contract Services % Growth Compared to Prior Year Operations % Growth Compared to Prior Year Debt Service % Growth Compared to Prior Year Maintenance within Operations Budget % Growth Compared to Prior Year Asset Replacement % Growth Compared to Prior Year Infrastructure Maintenance % Growth Compared to Prior Year Total Operating Expenses
Net available for Investments
GENERAL FUND: POLICY CHOICES
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
One Time Expenses
$1,659,374
$1,659,374
$1,659,374
$1,659,374
$1,659,374
Personnel Additions
$1,543,975
$1,787,908
$1,952,404
$2,196,603
$2,361,370
$437,626
$13,813
$13,813
$17,626
$13,813
$1,050,000
$1,050,000
$1,050,000
$1,050,000
$1,050,000
$525,000
$525,000
$525,000
$525,000
$525,000
Capital Investments
$-
$-
$-
$-
$-
Debt Service (additional)
$-
$-
$-
$-
$-
Contract Services
$-
$-
$-
$-
$-
Use of Reserves
$-
$-
$-
$-
$-
Anticipated Revenues
$-
$-
$-
$-
$-
Net available
$2,376,218
$2,953,372
$3,225,213
$3,623,438
$4,182,883
Cumulative Net Total
$8,951,462
$11,904,834
$15,130,047
$18,753,485
$22,936,368
Operations Additions Infrastructure Investments Infrastructure Maintenance (additional)
44
2017 Annual Operating and Capital Budget
BUDGET CALENDAR
City of Johns Creek
May 15 to June 15 June 10
Preparation of Revenue Anticipations
Submittal of departmental expense and CIP scorecard requests to City Manager’s Office
June 13 to July 1 July 5
Review of departmental requests by City Manager’s Office and meetings with departments
Submittal of Proposed Budget to Mayor for review
July Fulton County Sets county-wide Millage Rate July 25 Setting of 2016 Millage Rate for City of Johns Creek July 25
Submittal of Proposed Budget at Work Session
Week of July 25 August 15 August 29 September 7 September 12
Publication of notice of availability of Proposed Budget for review by public notice of scheduled public hearing on Proposed Budget
Budget discussion at Work Session First Public Hearing on FY 2017 Budget
Budget Discussion at Work Session
Special Called Budget Work Session with Council
Second Public Hearing and Adoption of Budget Ordinance.
45
46
2017 Annual Operating and Capital Budget
THE 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.
02
01
PLANNING Departments submit requests for operations and enhancements.
ORGANIZE The City Manager and the Finance Director organize and prioritize the submissions for the Mayor’s consideration.
03
RECOMMEND The Mayor considers staff’s recommendations as he prepares the budget for presentation to City Council.
City of Johns Creek
04
PRESENT The Mayor presents his proposed budget to City Council.
$
05 06
DISCUSSION The City Council holds public hearing to discuss and review the proposed budget.
07 ADOPT The Mayor and City Council vote to adopt the final budget.
AMEND If needed, amendments brought to Council.
47
2017 Annual Operating and Capital Budget
BUDGET SCORECARD
48
I
n preparing the FY 2017 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.
City of Johns Creek
PRIORITIZATION MATRIX POSSIBLE SCORES Criteria
0
1
2
Conformity with Strategic Plan project is inconsistent with city's adopted strategic plans or does nothing to advance the City Council's strategic priorities
project is consistent with the city's adopted plans but does little to advance the City Council's strategic objectives
project is directly consistent with the city's adopted plans and advances specific City Council's strategic objectives
Public Health and Safety
project would have no impact on existing public health and/ or safety status
project would increase public health and/or safety but is not an urgent, continual need or hazard
project addresses an immediate, continual safety hazard or public health and/or safety need
Mandates or Other Legal Requirements
project is not mandated or otherwise required by court order, judgment, or agreements
project would address anticipated mandates, other legal requirements, or agreements
project required by federal, state, or local mandates, grants, court orders and judgments, or agreements
Improves Efficiency
project is not related to maintaining an existing standard of service
project would maintain an existing standard of service
project would address deficiencies or problems with existing services; would establish new service
Increases Transparency/Public Involvement
project does nothing to project would have a positive increase transparency or public effect on transparency or involvement public involvement
project directly increases transparency or public involvement
Improves Customer Service
project would have no impact on customer service or service delivery
project would result would have marginal impact on customer service or service delivery
project would have a significant benefit to customer service or service delivery
Opportunity Cost
if deferred, the increase in request costs would be less than the rate of inflation
if deferred, the increase in if deferred, the increase request costs would be roughly in request costs would be equal to inflation greater than the rate of inflation
Operational Budget Impact
project would significantly increase debt service, installment payments, personnel or other operating costs or decrease revenues
project would neither increase or decrease debt service, installment payment, personnel or other costs or revenues
project would decrease debt service, installment payments, personnel or other operating costs or increase revenues
Non-Financial Goals Tied to Budget In February 2016, the City Council held a pre-budget planning retreat to create a strategic plan and identify priorities for the FY2017 Budget. The result six goals and their sub-objectives created the framework for budget prioritization as the departments developed their requests. All budgetary requests were required to explain how the item aligned with the strategic goals and served to forward their objectives.
49
50
2017 Annual Operating and Capital Budget
Section | 3
FINANCIAL STRUCTURE, POLICY & PROCESS
City of Johns Creek
FY2017 OPERATING BUDGET Description
Budget
General Fund
$57,776,983
E911 Fund
$2,095,186
Debt Service Fund
$664,877
Hotel-Motel Tax Fund
$450,050
Tree Fund
$7,500
Seized/Forfeited Asset Fund
$175,400
Excise Tax
$39,076
Com Dev Block Grant Fund
$17,410
Capital Projects Fund
$3,603,070
TOTAL
$ 64,829,552
*Does not include potential State or Federal Funding.
$60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 0 General Fund
Seized/ Forfeited Asset Fund
E911 Fund
Capital Projects Fund
Debt Service Fund
Seized/ Forfeited Asset Fund
Hotel-Motel Tax Fund
Capital Projects Fund
Tree Fund
51
52
2017 Annual Operating and Capital Budget
APPROPRIATED FUNDS Fund 100 - General Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$45,534,051
$46,635,802
$50,419,755
$54,943,079
$57,776,983
Anticipated Expenditures
$45,534,051
$40,433,138
$50,419,755
$50,640,233
$57,776,983
$0
$6,202,664
$0
$4,302,846
$0
Balance Fund 210 - Seized/Forfeited Asset Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$185,400
$225,200
$240,250
$240,250
$175,400
Anticipated Expenditures
$185,400
$225,200
$240,250
$240,250
$175,400
$0
$0
$0
$0
$0
Balance Fund 215 - E911 Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$2,178,618
$2,224,929
$2,302,260
$2,148,590
$2,095,186
Anticipated Expenditures
$2,178,618
$2,224,929
$2,302,260
$2,148,590
$2,095,186
$0
$0
$0
$0
$0
Balance Fund 275 - Hotel/Motel
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$350,140
$400,000
$400,000
$400,000
$450,050
Anticipated Expenditures
$350,140
$400,000
$400,000
$400,000
$450,050
$0
$0
$0
$0
$0
Balance Fund 280 - Excise Taxes
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$5,000
$7,500
$0
$0
$39,076
Anticipated Expenditures
$5,000
$7,500
$0
$0
$39,076
$0
$0
$0
$0
$0
Balance
Continued on next page.
City of Johns Creek
53
APPROPRIATED FUNDS CONT. Fund 285 - Tree Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$10,000
$7,500
$7,500
$7,500
$7,500
Anticipated Expenditures
$10,000
$7,500
$7,500
$7,500
$7,500
$0
$0
$0
$0
$0
Balance Fund 301 - Capital Projects Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$3,095,000
$7,319,105
$15,378,481
$7,760,760
$3,603,070
Anticipated Expenditures
$3,095,000
$7,319,105
$15,378,481
$7,760,760
$3,603,070
$0
$0
$0
$0
$0
Balance Fund 340 - Community Development Block Grant Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$309,092
$271,791
$270,117
$0
$17,410
Anticipated Expenditures
$309,092
$271,791
$270,117
$0
$17,410
$0
$0
$0
$0
$0
Balance Fund 400 - Debt Service Fund
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Anticipated Revenues
$567,133
$525,618
$415,875
$664,160
$664,877
Anticipated Expenditures
$567,133
$525,618
$415,875
$664,160
$664,877
$0
$0
$0
$0
$0
TOTAL REVENUES
$52,234,434
$57,617,445
$69,434,238
$66,164,339
$64,829,552
TOTAL EXPENDITURES
$52,234,434
$51,414,781
$69,434,238
$61,861,493
$64,829,552
Balance
54
2017 Annual Operating and Capital Budget
GENERAL FUND REVENUE & EXPENDITURES Revenue Source
Expenditures Budget
Source
Local Option Sales Tax
$20,250,000
City Council
Real and Personal Property Tax
$17,100,000
City Manager
Budget $312,825 $1,370,086
Franchise Fees
$4,100,000
City Clerk
$429,033
Insurance Premium Tax
$4,300,000
Administrative Services
Building Permits and Inspection Fees
$1,650,000
Finance
Business & Occupation Tax
$1,950,000
Legal Services
Motor Vehicle TAVT
$1,200,000
Data Processing/GIS
$2,046,981
Municipal Court
$1,250,000
Human Resources
$1,059,643 $1,849,346
$1,329,657 $500,000
Alcoholic Beverage Tax
$830,000
Facilities and Buildings
Alcoholic Beverage Licenses
$407,500
Communications and Public Relations
$619,812
Recording Intangible Tax
$300,000
Municipal Court
$675,051
Planning, Zoning & Development Fees
$200,000
Police
$10,363,735
Interest Earnings
$120,000
Fire Department
$11,277,461
Recreation Program Fees Financial Institutions Real Estate Transfer Tax Other Charges for Services Recreation Rental Fees Other Revenues
$70,000
Public Works
$7,710,196
Recreation
$2,069,789
Community Development
$2,674,754
$120,000
Contribution to Capital Improvements Fund
$3,603,070
$65,000
Contribution to Maintenance Accruals Fund
$4,235,000
Contribution to Asset Replacement Fund
$1,730,544
$157,000 $95,000
-
Motor Vehicle Tax
$400,000
Transfer to E911 Fund
Intergovernmental Revenue
$525,000
Use of Reserves
Donations
-
Reimbursement for Damaged Property
-
Transfer from Other Funds Sale of Property
Total Expenditures
$420,000 $3,500,000 $57,776,983
$167,646 -
Use of Reserves*
$2,519,837
Total Revenue
$57,776,983
*Uncommit $1,500,000 for Development of City Owned Structures. Use the $3,500,000 of committed funds for Neighborhood Road Resurfacing and recognize addition to Unreserved, Undesignated $980,163.
City of Johns Creek
GENERAL FUND REVENUE DETAIL Source Real and Personal Property Tax
2013
2014
2015
2016
2017
$15,000,000
$14,933,000
$15,500,000
$16,910,000
$17,100,000
$1,150,000
$1,369,000
$845,000
$500,000
$400,000
$0
$0
$1,320,000
$1,500,000
$1,200,000
Recording Intangible Tax
$400,000
$550,000
$245,000
$300,000
$300,000
Real Estate Transfer Tax
$70,000
$90,000
$110,000
$95,000
$95,000
Franchise Fees - Electric
$2,597,936
$2,618,735
$2,563,465
$2,587,770
$2,460,000
Franchise Fees - Gas
$696,000
$660,435
$676,450
$698,260
$700,000
Franchise Fees - Cable
$880,000
$983,425
$1,026,600
$1,195,024
$870,000
Motor Vehicle Tax Motor Vehicle TAVT
Franchise Fees - Telephone
$130,000
$120,180
$98,135
$85,780
$70,000
$15,920,000
$15,933,342
$18,120,000
$19,696,728
$20,250,000
Hotel/Motel Tax
$100,000
$114,240
$114,240
$122,500
$167,646
Alcoholic Beverage Tax
$685,000
$750,000
$775,000
$822,297
$830,000
$1,732,600
$1,777,100
$1,814,100
$1,921,835
$1,950,000
$0
$0
$0
$0
$50,000
Insurance Premium
$3,235,000
$3,600,000
$3,725,000
$4,100,000
$4,300,000
Financial Institution
$120,000
$115,000
$115,000
$117,500
$157,000
Alcohol Beverage Licences
$386,000
$412,500
$395,000
$407,500
$407,500
$69,050
$81,800
$107,520
$196,500
$144,100
$789,550
$827,250
$844,250
$2,084,185
$1,664,000
Recreation Rental Fees
$19,200
$24,100
$24,650
$37,150
$65,000
Recreation Program Fees
$53,262
$48,262
$51,700
$52,500
$35,000
Non-residential Program Fees
$53,263
$48,263
$51,700
$52,500
$35,000
$251,190
$266,670
$138,445
$80,050
$111,900
$1,150,000
$1,250,000
$1,250,000
$1,250,000
$1,250,000
$45,000
$52,500
$52,500
$120,000
$120,000
$1,000
$10,000
$10,000
$10,000
$525,000
$0
$0
$446,000
$0
$2,519,837
$45,534,051
$46,635,802
$50,419,755
$54,943,079
$57,776,983
Local Option Sales Tax
Business and Occupational Tax Planning, Zoning, & Land Residential
Planning, Zoning, & Developer Building and Trade Permits
Other Charges for Service Municipal Court Fines Interest Earnings Other Revenue Use of Reserves Revenue
The Johns Creek FY 2017 Budget emphasizes continued efforts to lessen traffic congestion and increase public safety and quality of life issues in the city. The FY 2017 Budget for all appropriated funds results is approximately $64,773,066 million in aggregate revenues and General Fund revenues of $57,776,983.
55
56
2017 Annual Operating and Capital Budget
General Fund Source Detail Property Taxes Property taxes include taxes on real and personal property, motor vehicle and intangible taxes. This category represents approximately a third of the total FY 2017 general fund revenues. Property taxes for 2017 are based on the tax digest compiled for 2016. These taxes are projected based on estimated growth of the state approved tax digest at millage rates adopted by Council. The 2017 projection estimates moderate growth based on current economic conditions. The Motor Vehicle Tax projections continue to decline as it is phased out and replaced by the Motor Vehicle Tavt.
Local Option Sales Tax Sales tax revenues are derived from the sale of goods and services within Fulton County. The revenues are then distributed to the municipalities based on a predetermined formula. The 2017 projections are based on previous years’ numbers and factored with anticipated economic growth. LOST revenue represents approximately 36 percent of the FY 2017 general fund revenues. Franchise Fees Franchise fees are the fees charged to utility companies for use of City streets and right-of-ways to conduct their private business of delivering
telephone, cable television, natural gas, water, and other fiber optics cable services. This category represents 7% of total general fund revenues. The 2017 estimated amounts are presented based on actual receipts from 2016 and factored with moderate growth. Alcohol Beverage Excise Taxes Alcohol beverage taxes are levied on the sale, distribution, or consumption of selected goods and services. Included in this category are taxes imposed on the distribution of distilled spirits, malt beverages, and wine. Taxes are also imposed on the sale of distilled spirits by the drink. The 2017 amount for beverage excise taxes was computed based on trends from 2016 receipts, annualized. Occupational and Business Taxes This category includes revenues from business and financial institutions’ occupational licenses for conducting business within the City. The 2017 amount is estimated based on trend analysis, economic indicators, and anticipated economic growth. Insurance Premiums Taxes This category includes revenues from excise taxes on insurance premiums written by insurance companies conducting business within the City. Excise taxes on
City of Johns Creek
Beverages for consumption on or off premises within the city limits of Johns Creek. The 2017 estimated amount is computed based on the current level of alcohol beverage license holders. Building Permits All construction activities within the City of Johns Creek must be permitted through the Community Development Department. This ensures that all construction is done in accordance with the codes set forth by the City of Johns Creek, Fulton County, and the State of Georgia. The 2017 estimated amount are projections based on 2016 permit activity, zoned available land and growth projections. The majority of this revenue is a pass-through to the building permits contractor.
insurance premiums written by insurance companies conducting business within the City are allocated from the state to local governments based on current census data. Official census data is updated every ten years. Unless the State changes the tax system, this tax will remain flat until the next official census, only changing slightly due to growth in the industry. The insurance premiums taxes for 2017 are estimated based on amounts previously received with an increase to reflect anticipated growth.
Hotel/Motel Excise Taxes Hotel/Motel taxes are excise taxes that are charged for rooms or accommodations furnished by hotels. The 2017 amount is a projection based on the initial collected amounts during the City’s previous years. As the city has only two hotels that serve primarily business uses, this number is not expected to fluctuate significantly. Alcohol Beverage Licenses An Alcohol Beverage Privilege License is required for any establishment selling Alcohol
57
58
2017 Annual Operating and Capital Budget
General Fund Top Revenue Alcoholic Beverage Tax
Business Permits and Inspection Fees
$778,464
2013
$813,656
2014
2016
$822,297
2017
$830,000
$1,124,873
2014
$829,058
2015
$1,164,683
2013
$1,664,319
2015
$2,084,185
2016
$1,650,000
2017
0
$200,000
$400,000
$600,000
$800,000
$1,000,000 0
$500,000
$1,895,906
2015
$1,911,530
2016
$1,921,835
$1,950,000
2017
0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$4,283,380
2013
$1,804,656
2014
$1,500,000
Franchise Fees
Business & Occupation Tax 2013
$1,000,000
$2,000,000
$4,344,253
2014
$4,431,315
2015
$4,566,834
2016
$4,100,000
2017
0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
City of Johns Creek
Municipal Court Fees
Insurance Premium Tax $3,957,935
2013
$4,138,254
2014
$4,300,000
2017
0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$1,198,616
2015
$4,100,000
2016
$1,171,720
2014
$4,421,044
2015
$1,272,202
2013
2016
$1,250,000
2017
$1,250,000
$5,000,000
0
$16,272,499
2015
$19,733,312
2016
$19,696,728
0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$752,898
$1,444,184
2014
$1,566,925
2015
$1,500,000
2016
$1,200,000
2017
0
$500,000
$1,000,000
$1,500,000
$1,500,000
$15,589,708
$17,508,277
2015
Motor Vehicle Tavt 2013
$1,200,000
$14,745,807
2014
$20,250,000
2017
$900,000
2013
$18,914,199
2014
$600,000
Real and Personal Property Tax
Local Option Sales Tax 2013
$300,000
$2,000,000
2016
$16,910,000
2017
$17,100,000
0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
59
60
2017 Annual Operating and Capital Budget
Fund Revenue General Fund
Capital Projects Fund
Confiscated Assets Funds
E-911 Fund
Hotel/Motel Tax Fund
Revenues Taxes
$50,682,200
$0
$0
$0
$450,000
Charges for Services
$2,512,500
$0
$0
$1,675,000
$0
Fines and Forfeitures
$1,250,000
$0
$75,000
$0
$0
Intergovernmental Revenues
$525,000
$0
$0
$0
$0
Interest
$120,000
$0
$400
$186
$50
$55,089,700
$0
$75,400
$1,675,186
$450,050
$9,517,383
$0
$0
$0
$0
$675,051
$0
$0
$0
$0
Public Safety
$21,641,196
$0
$175,400
$1,915,786
$0
Public Works
$7,710,196
$0
$0
$0
$0
Culture and Recreation
$2,069,789
$0
$0
$0
$321,480
Community Development
$2,674,754
$0
$0
$0
$0
Capital Outlay
$0
$12,089,070
$0
$0
$0
Debt Service
$0
$0
$0
$179,400
$0
Total Expenditures
$44,288,369
$12,089,070
$175,400
$2,095,186
$321,480
Excess of revenues over expenditures
$10,801,331
($12,089,070)
($100,000)
($420,000)
$128,570
Other financing sources (uses)
($13,985,845)
$13,068,614
$0
$420,000
($128,570)
Net change in fund balance
($3,184,514)
$979,544
($100,000)
$0
$0
Fund balance, beginning of year
$26,075,293
$10,940,999
$507,646
$759,520
$0
Fund balance, end of year
$22,890,779
$11,920,543
$407,646
$759,520
$0
Total Revenues Expenditures General Government Judicial
City of Johns Creek
Fund Revenue Rental Motor Vehicle Excise Tax Fund
Tree Replacement Fund
Debt Service Fund
CDBG Fund
Revenues Taxes
$0
$0
$0
$0
Charges for Services
$0
$7,500
$0
$0
Fines and Forfeitures
$0
$0
$0
$0
Intergovernmental Revenues
$0
$0
$17,410
$0
Interest
$0
$0
$0
$0
$0
$7,500
$17,410
$0
General Government
$0
$0
$0
$0
Judicial
$0
$0
$0
$0
Public Safety
$0
$0
$0
$0
Public Works
$0
$7,500
$0
$0
Culture and Recreation
$0
$0
$17,410
$0
Community Development
$0
$0
$0
$0
Capital Outlay
$0
$0
$0
$0
Debt Service
$0
$0
$0
$664,877
Total Expenditures
$0
$7,500
$17,410
$664,877
Excess of revenues over expenditures
$0
$0
$0
($664,877)
Other financing sources (uses)
($39,076)
$0
$0
$664,877
Net change in fund balance
($39,076)
$0
$0
$0
$39,076
$91,197
$433
$0
$0
$91,197
$433
$0
Total Revenues Expenditures
Fund balance, beginning of year Fund balance, end of year
61
62
2017 Annual Operating and Capital Budget
General Fund 2008-2017 $80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
17
20
16
20
15
20
14
20
13
20
12
20
11
20
10
20
09
20
08
20
Fund Descriptions Fund Title
Major Revenue Sources
Major Services Provided
General Fund
Property taxes and assessments Sales Tax Business & Occupation taxes licenses & Permits Fines & Forfeitures
Public Safety; Public Works, Recreation and Parks; General Government; Community Development
Confiscated Revenue Fund
Forfeitures by criminals that are prosecuted for narcotics or vice actility
Purchase of public safety equipment
Emergency 911 Fund
E911 Charges Transfers from General Fund
Maintenance and Operations of E911 system
Hotel/Motel Fund
Hotel & Motel tax
Transfers to Convention and Vistors Bureau to promote tourism; Transfers to General Fund
Rental Motor Vehicle Fund
Motor Vehicle excise Tax
Transfer to General Fund
Tree Fund
Development fees
Tree replacement
City of Johns Creek
General Fund Department Expenditures Total Department Expenditures
2013
2014
2015
2016
63
2017
Administrative Services
$279,043
$254,309
$257,255
$282,220
-
City Clerk
$397,265
$508,353
$382,351
$597,360
$429,033
City Council
$266,294
$151,444
$357,741
$311,705
$312,825
City Manager
$1,441,697
$1,564,866
$1,695,571
$1,314,320
$1,370,086
Communications
$1,018,014
$1,100,781
$1,398,201
$770,695
$619,812
Community Development
$3,121,329
$2,722,347
$3,005,360
$3,158,708
$2,674,754
-
$569,610
$647,620
$660,160
$2,046,981
Facilities and Buildings
$1,460,007
$1,530,190
$1,650,875
$1,900,355
$1,849,346
Finance
$1,423,425
$1,213,329
$1,473,600
$1,279,276
$1,329,657
Fire Department
$9,968,034
$10,290,206
$11,984,399
$11,279,624
$11,277,461
Human Resources
$2,858,175
$398,872
$635,890
$804,000
$1,059,643
Legal Services
$600,000
$1,709,244
$2,567,023
$2,353,085
$500,000
Municipal Court
$659,154
$595,818
$435,150
$500,000
$675,051
Police
$9,130,276
$9,390,553
$10,168,461
$10,256,280
$10,363,735
Public Works
$5,981,216
$6,385,682
$7,238,050
$7,521,000
$7,710,196
Recreation
$1,536,279
$2,047,534
$2,953,244
$1,891,185
$2,069,789
$40,140,208
$40,433,138
$46,850,791
$44,879,973
$44,288,369
Data Processing/GIS
TOTAL
Fund Title
Major Revenue Sources
Major Services Provided
Capital Projects Fund
Transfer from General Fund
Payments for long-lived capital assets such as buildings, equipment, infrastructure, capital improvements, etc.
Maintenance Accrual Fund
Transfer from General Fund
Payments for maintaining capital assets such as streets and infrastructure
Capital Projects Grant Fund
Intergovernmental Revenue
Community Development Block Grant related projects
Vehicle Replacement Fund
Transfer from General Fund
Payments to replace fleet vehicles
Debt Service Fund
Transfer from General Fund
Payments on long-term debt service obligations
Administrative services were combined with Human Resources in FY2017*
64
2017 Annual Operating and Capital Budget
Revenue Administration The city levies, collects, and records certain taxes, license fees, permit fees, intergovernmental revenues, charges for service, investment income, fines and forfeitures, and other miscellaneous revenues and financing sources. This policy provides direction in the application, acceptance and administration of revenues the city receives. DIVERSIFICATION AND STABILITY All revenues have particular characteristics in terms of stability, growth, sensitivity to inflation or business cycle effects, and impact on the tax and ratepayers. A diversity of revenue sources can improve a city’s ability to handle fluctuations in revenues and potentially help to better distribute the cost of providing services. The city shall strive to maintain a diversified and stable revenue structure to shelter it from shortterm fluctuations in any primary revenue source. When possible, the revenue mix shall combine elastic and inelastic revenue sources to minimize the effect of economic downturns. The city will work towards diversifying its revenue base in order to reduce its dependence upon property taxes.
CONSERVATIVE REVENUE ESTIMATES As part of the annual budget process, an objective analytical process will estimate revenues realistically and prudently. The city will estimate revenues of a volatile nature conservatively. USER BASED FEES AND CHARGES (EXCHANGE REVENUE) The level of user fee cost recovery should consider the communitywide versus special service nature of the program or activity. The use of general purpose revenues is appropriate for communitywide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.
The city will strive to keep a simple revenue system that will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The city’s revenue system will strive to maintain equity in its structure. That is, the city will seek to minimize or eliminate all forms for subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances (e.g., senior citizen partial tax abatement). Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of-living as well as changes in
City of Johns Creek
methods or levels of service delivery. For services associated with a user fee or charge, a fee shall offset the costs of that service, where possible. Costs of services include direct and indirect costs such as operating and maintenance costs, administrative costs, and charges for the use of capital (e.g., depreciation and debt service). ALTERNATE REVENUE SOURCES The city shall seek alternative funding sources whenever possible to reduce the required revenue from non-exchange transactions (e.g., property taxes). Such alternative sources include private and public grants, federal or state assistance, and public and private contributions. REVENUE COLLECTION The city will follow an aggressive policy collecting revenues, consistent with state and federal laws. This policy includes charging of penalties and interest, revoking city licenses, and providing for the transferring and assignment of tax executions. RATES AND CHARGES The City Council shall approve all revenue rates, charges, and processes in association with receipted funds that are deposited by the City in conjunction with the annually adopted budget.
65
66
2017 Annual Operating and Capital Budget
Section | 4
CAPITAL & DEBT
City of Johns Creek
CAPITAL PROJECT DETAIL Projects Economic Development Implementation - Site Plan Development
$150,000
Advance Life Support Training Manikin
$19,500
Firefighter Bailout System
$62,122
Hose Nozzle Replacement (year 2 of 3) Radio Replacements (Final Phase)
$7,000 $217,263
Court Audio System Upgrades
$25,000
Fire - Mobile Software Upgrades
$70,000
Fire Station - Surveillance Cameras
$10,500
Park - Surveillance Cameras - Expansion in Newtown, Add Ocee
$22,500
4 new Police Cars ($55K per) Automated License Plate Recognition (Phase II); 4 units
$220,000 $70,000
Radio Replacements (Final Phase)
$241,185
Abbotts Bridge/SR120 (Parsons to Medlock) - RW Acquisition
$600,000
Barnwell Rd at Holcomb Bridge Rd Intersection - RW Acquisition
$ 120,000
Kimball Bridge (from State Bridge to Jones Bridge) - Construction (CEI)
$400,000
McGinnis Ferry - additional EB lane at Chattahoochee River for Traffic Congestion Relief
$150,000
McGinnis Ferry at Johns Creek Parkway - Intersection Improvement for Traffic Congestion Relief
$250,000
McGinnis Ferry Widening - Design by Forsyth County (Payment 2 of 3)
$100,000
Minor Signal Upgrades not covered under maintenance New Sidewalks/Trails (based on sidewalk priority list) Radar Signs (6 new signs) Traffic Signal Replacement / Upgrade - 2 Signals
$50,000 $500,000 $18,000 $300,000
Although the projects on this list represent primarily one-time capital spending, several of the projects will affect future operational budgets. The Economic Development Implementation project will develop a site plan to identify a catalytic plan for a small area. The results of this plan will lead to additional decisions about capital spending and ultimately operational expenses. For example, should a performing arts center be identified within the plan, future operating expenses will need to be examined should the city elect to conduct the services. The addition of cameras to the park and fire station has associated costs of electricity and maintenance that will be an ongoing expense. Conversely, several projects, including the mobile software upgrades and automated license plate recognition units allow greater efficiencies in operations and allow employees to be more effective in performing tasks, resulting in general operational savings. Overall, all capital budget requests are required to submit operational impacts of the projects so that the long-term costs are considered in addition to the initial expenses.
67
68
2017 Annual Operating and Capital Budget
Fund Balance 2015 General Fund
Excess (deficiency of revenues over (under) expenditures
Capital Projects Fund
Nonmajor Governmental Funds
Total Governmental Funds
$12,114,813
-$8,580,340
-$503,452
$3,031,021
$2,236
$0
$0
$2,236
$0
$3,817,281
$0
$3,817,281
$141,043
$7,995,531
$920,660
$9,057,234
Transfers Out
-$8,916,191
-$782
-$140,261
-$9,057,234
Total
-$8,772,912
$11,812,030
$780,399
$3,819,517
$3,341,901
$3,231,690
$276,947
$6,850,538
Proceeds from the sale of capital assets Proceeds from notes payable Transfers In
Net Change in Fund Balances Fund Balances, Beginning of Year
$48,261,393
$5,869,769
$332,065
$54,463,227
Fund Balances, End of Year
$51,603,294
$9,101,459
$609,012
$61,313,765
2016 General Fund
Excess (deficiency of revenues over (under) expenditures
Capital Projects Fund
Nonmajor Governmental Funds
$10,465,386
($33,828,356)
$0
$0
$143,358
Transfers Out
Total Governmental Funds
$463,368
($22,899,602)
$35,667,896
$468,850
$36,280,104
($36,136,746)
$0
($143,358)
($36,280,104)
Total
($35,993,388)
$35,667,896
$325,492
($0)
Net Change in Fund Balances
($25,528,001)
$1,839,540
$788,860
($22,899,602)
Fund Balances, Beginning of Year
$51,603,294
$9,101,459
$609,012
$61,313,765
Fund Balances, End of Year
$26,075,293
$10,940,999
$1,397,872
$38,414,163
Proceeds from the sale of capital assets Transfers In
2017 General Fund
Excess (deficiency of revenues over (under) expenditures Proceeds from the sale of capital assets Transfers In
$10,801,131
Capital Projects Fund
Nonmajor Governmental Funds
($12,089,070)
($1,056,307)
Total Governmental Funds ($2,344,246)
$0 $167,646
$13,068,614
$1,084,877
$14,321,137
Transfers Out
($14,153,491)
$0
($167,646)
($14,321,137)
Total
($13,985,845)
$13,068,614
$917,231
$0
Net Change in Fund Balances
($3,184,714)
$979,544
($139,076)
($2,344,246)
Fund Balances, Beginning of Year
$26,075,293
$10,940,999
$1,397,872
$38,414,163
Fund Balances, End of Year
$22,890,579
$11,920,543
$1,258,796
$36,069,917
City of Johns Creek
Other Funds FUND 210 - SPEC REV/CONFISCATED ACT
FUND 285 - SPEC REV/TREE FUND
Annual Budget
ACT
Annual Budget
3611000 - Interest Earnings
$400
3469010 - Development Fees
$7,500
FUND 210 - Total Revenue
$400
FUND 285 - Total Revenue
$7,500
5237000 - EDUCATION & TRAINING
$40,000
5317003 - OPERATING SUPPLIES
$7,500
5311010 - OTHER SUPPLIES
$35,400
FUND 285 - Total Expenditures
$7,500
5317003 - OPERATING SUPPLIES
$50,000
5725000 - FULTON COUNTY DAS OFFICE
$50,000
FUND 210 - Total Expenditures
FUND 301 - NEW CAPITAL PROJECTS FUND
$175,400 ACT
FUND 215 - SPEC REV/EMERGEN 911 FUND ACT
Annual Budget
3911020 - Transfer in
$3,603,070
FUND 301 - Total Revenues
$3,603,070
Annual Budget
3425000-E911 Service Fees
$1,675,000
3611000-Interest Earnings 3911020-Transfer FUND 215 - Total Revenue 5212018 - EMERGENCY 911 SERVICES 5722000 - CHATCOM/E911 AUTHORITY 5812000 - CAPITAL LEASE PRINCIPAL 5822000 - CAPITAL LEASE INTEREST FUND 215 - Total Expenditures
$186 $420,000 $2,095,186 $240,786 $1,675,000
5212000 - PROFESSIONAL SRVCS
$150,000
5414020 - ROAD IMPROVEMENTS
$500,000
5414030 - SIDEWALKS
$500,000
5414050 - ROW/EASEMENTS
$720,000
5422000 - VEHICLES
$220,000
5425000 - OTHER
$1,513,070
FUND 301 - Total Expenditures
$3,603,070
$175,805 $3,595
FUND 302 - MAINTENANCE ACCRUALS FUND
$2,095,186 ACT
FUND 275 - SPEC REV/HOTEL/MOTEL FUND ACT
Annual Budget
3911020-Transfer In
$7,735,000
FUND 302 - Total Revenue
$7,735,000
Annual Budget
3141000-Hotel/Motel Tax
$450,000
3611000-Interest Earnings
$50
FUND 275 - Total Revenue
$450,050
5711010 - GWCCA1
$176,850
5711020 - TOURISM
$144,630
5916110 - OPERATING TRANSFERS OUT
$128,570
FUND 275 - Total Expenditures
$450,050
5212000 - PROFESSIONAL SRVCS
$160,000
5412000 - SITE IMPROVEMENT
$307,000
5414001 - RESURFACING
$5,500,000
FUND 302 - Total Expenditure
$5,967,000
FUND 340 - CAPITAL PRJ/GRANT FUND ACT
Annual Budget
3341500-Intergovernmental Revenue
$17,410
FUND 340 - Total Revenue
$17,410
5212000 - PROFESSIONAL SRVCS
$17,410
FUND 340 - Total Expenditure
$17,410
FUND 280 - RENTAL MOTOR VEHICLE EXCI ACT
Annual Budget
5916110 - OPERATING TRANSFERS OUT
$39,076
FUND 280 - Total Expenditures
$39,076
CONTINUED ON NEXT PAGE
69
70
2017 Annual Operating and Capital Budget
City of Johns Creek
Other Funds Cont. FUND 350 - VEHICLE REPLACEMENT FUND ACT
Annual Budget
3911020-Transfer In
$1,730,544
FUND 350 - Total Revenue
$1,730,544
5422000 - VEHICLES
$2,519,000
FUND 350 - Total Expenditures
$2,519,000
FUND 400 - DEBT SERVICE FUND ACT
Annual Budget
3911020-Transfer In
$664,877
FUND 400 - Total Revenue
$664,877
5212000 - PROFESSIONAL SRVCS
$151,898
5212001 - AUDIT
$512,979
FUND 400 - Total Expenditures
$664,877
Debt Fire Department Lease
$351,782
Fire Department Capital Lease Interest
$39,378
Georgia Tollway Infrastructure Bank (GTIB) Estimated Payment
$273,717
TOTAL
$664,877 Net General Obligation Debt Outstanding
Estimated Percentage Applicable
Amount Applicable to Johns Creek
Overlapping General Obligation Debt: Fulton County, Georgia Fulton County Board of Education Total Overlapping Debt
$148,548,000
7.80%
$71,840,000
14.50%
$220,388,000
$11,586,744 $10,416,800 $22,003,544
City Direct Debt: Notes Payable Contracts Payable Total Direct Debt Total Direct and Overlapping Debt
$5,282,975
100.00%
$5,282,975
$962,112
100.00%
$962,112
$6,245,087
$6,245,087
$226,633,087
$28,248,631
The Georgia Constitution limits General Obligation debt to a maximum of 10% of the assessed value of the municipality or $399,079,088 for the City of Johns Creek.
71
72
2017 Annual Operating and Capital Budget
Section | 5
DEPARTMENT BUDGET DETAIL
City of Johns Creek
73
Department Key Performance Indicators The City has created a completely new set of performance standards for establishing measures and targets. The goals, in this holistic manner, were to (1) articulate the current level of service for each department, (2) establish a base level of efficiency and effectiveness from the city can maintain, improve, or refocus its efforts, and (3) allow the Council to consider which services should be provided through which means. The measures established focus on capturing the current level of service. In addition to workload measures, for most of the departments, staff has also articulated performance levels – how efficiently or effectively we provide the services. The official KPI program began in the fourth quartter.
For example, in Community Development the number of plans reviewed is one measure of the workload of the department. The percentage of plans for which review is completed and comments provided to applicants within 8 calendar days speaks to the performance of the department.
The following key or leading indicators highlight the performance in each department for the quarter (July-Septmber 2016) unless otherwise stated.
City Clerk
Number
Total
Performance
Agendas
Agendas sent to Council three business days prior to meeting and published to website two business days prior to the meeting.
12
12
100%
Records
Open Records Requests fulfilled or provided a timeline for fullfillment within three days of request.
127
130
98%
Ordinances
Ordinances signed, digitized/scanned, and filled appropriately within one week of Council action.
12
12
100%
Communications
Number
Website
Average monthly website views sustained in the quarter (driven by the fresh content and regular updates)
Video Social Media
Total
Performance
88,820
211,307
88,820
Average "7 in 70" video monthly views sustained in the quarter (driven by compelling, positive images)
7,484
22,451
7,484
Number of new social media (Facebook, Twitter, Instagram) followers added during the quarter
7,145
30,512
23%
Community Development (Planning, Zoning, Code Enforcement) Customer Service
Citizen/customer phone calls returned within one business day of reciept
Plan Review
Number
Total
Performance
1,234
1,234
100%
Plan review comments to applicants on submitted plans (percentage complete within 8 calendar days)
243
243
100%
Code Compliance
Response to reported code compliance issues (percentage of complaintants contacted within 1 business day of initial report)
121
121
100%
Customer Service
Unsolicited staff appreciations received by Director
5
5
5
Community Development (Building Permits and Inspections)
Number
Total
Performance
Customer Service
Citizen/customer phone calls and e-mails returned within one business day of receipt
8,482
8,482
100%
Permitting
Over the counter permits (projects not requiring plan review) processed while customer waits (percentage processed same day)
537
537
100%
Inspections
Next day inspections completed (percentage of inspections requested by 4 p.m. that were conducted the next business day)
3,507
3,507
100%
74
2017 Annual Operating and Capital Budget
Department Key Performance Indicators July - Sept. 2016 Court
Number
Total
Performance
Citation Scheduling
Citations scheduled for Court - percentage of issued citations assigned to a Court calendar within one day of issuance
2,123
2,123
100%
Clearance Rates
Clearance rate at or near 100%. (Clearance rates measure the extent to which the Court is keeping up with the incoming caseload.)
2,125
2,123
100%
Docket Closures
Docket closure rate at or near 100%. (Docket closure rates show the extent to which the Court is meeting reporting requirements)
23
23
100%
Facilities
Number
Total
Performance
Reception
Citizen/customer phone calls answered (to main line at City Hall) percentage of calls answered before call is routed to call center
3,880
4,081
95%
Mail Delivery
Mail delivered to intended recipient/department within City buildings one business day of receipt at the main desk
1,900
1,900
100%
Work Orders
Citizen reports of work orders inputted (to allow attention by departments) (percentage entered same business day as received)
117
117
100%
Finance
Number
Invoice Processing
Pay invoices as approved by departments (percentage paid within 2 weeks of receipt of approval from departments)
License Processing
Collect revenues in adopted fees and tax structure (business, alcohol, and massage licenses revenue collected versus budgeted)
Purchase Orders
Issue purchase orders once contracts, bids, or quotes approved by dept. or Council (percentage complete within 3 days of approval)
Fire
Total
Performance
628
648
97%
$2,096,797
$2,228,510
94%
22
23
96%
Number
Total
Performance
Response Time
Average response time for all incidents (number is the total incidents, total is incident response count)
1,268
1,986
6:28
Training Conducted
Complete all required training hours for department (completed hours versus minimum required hours )
7,430
6,150
121%
Prevention Education
Number of individuals impacted with fire prevention/safety education training (from CPR training to car seat installs)
17,056
17,056
17,056
Human Resources
Number
Total
Performance
Recruiting
Average number of days sworn positions are open (number is openings at beginning, total is openings at end of quarter)
6
3
-
New Employees
Orient new employees on their first day of work and process in payroll system prior to cutoff for first payroll after first day
4
4
100%
Payroll
Audit timecards (payroll data) prior to running payroll (number of timecards audited for all payrolls in quarter)
1,282
1,282
100%
City of Johns Creek
75
Department Key Performance Indicators July - Sept. 2016 Information Technology
Number
Total
Performance
Server Uptime
Maintain server system uptime (from end-users perspective) (number of minutes server down during the quarter)
45
139,920
99.97%
Phone Uptime
Maintain phone system uptime (from end-users perspective) (number of minutes phone system down during the quarter)
0
139,920
100%
Resolution Speed
Resolve urgent IT Help Desk tickets within 1 hour of notification
7
7
100%
Police
Number
Total
Performance
Service Calls
Total number of calls for service (number is how many alarm calls, total is how many arrests)
1,045
290
23,599
Investigations
Criminal Investigations Division number of cases reviewed
0
0
616
Vehicle Accidents
Total number of motor vehicle accidents worked (number is how many with injuries, total is how many with fatalities)
61
3
564
Public Works
Number
Total
Performance
Construction Management
Roadway projects (number is how many in planning, total is how many in engineering, performance is how many in construction)
8
15
20
Right of Way
Parcels closed during quarter (number is how many projects with active right of way and total is how many parcels involved)
6
40
9
Resurfacing
Complete annual resurfacing program funded projects - 3 main roadways and 26 subdivisions before winter weather arrives
23
29
79%
Recreation and Parks
Number
Special Events
Special Events (from movies and concerts to Pup-aPalooza) number held and estimated attendance
Recreation Programs
Park Improvements
Total
Performance
9
8,282
8,282
Recreation programs (from outdoor fitness to Lego camps, to farmers market) number held and estimated attendance
58
6,592
6,592
Park capital projects anticipated complete in fiscal year (number is how many complete, total is number anticipated complete)
1
6
17%
2017 Annual Operating and Capital Budget
CITY CLERK
76
T
he City Clerk’s Office preserves and provides public access to the city’s official and historical records; provides support to the Mayor, City Council, and City Manager; and facilitates the city’s overall legislative process. Every two years the City Clerk’s Office facilitates Municipal Elections working closely with the Fulton County Registration & Elections office, which accounts for the expenditure increase in the department. Online Contracts & Agreements, Ordinances & Resolutions, as well as City Council related-materials such as Agendas & Minutes are provided by the City Clerk’s Office. Copies of all public records are available through the City Clerk’s Office by completing a Request for Public Records and submitting it to the City Clerk’s Office. DEPARTMENT SIZE
3
2013 3
Department Size - Five Years 2014 2015 2016 3 3 3
2017 3
2017 Account
5111000 - REGULAR EMPLOYEES 5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP
2015 Annual Budget ADJ.
2016 Annual Budget
2017 Annual Budget
$243,975
$250,045
$266,468
$3,600
$3,600
$3,600
$180
$180
$180
$11,500
$25,000
-
$660
$750
-
$12,815
$13,145
$11,188
5121002 - L/T DISABILITY
$1,585
$1,405
$1,437
5121003 - DENTAL
$1,725
$1,900
$1,998
5121004 - LIFE
$1,419
$1,145
$1,155
$15,905
$17,335
$15,881
$3,665
$4,055
$3,714
$38,980
$42,510
$40,809
$95
$225
-
$747
$850
$512
$11,620
$12,500
$12,500
$0
$200,000
$20,000
$5,115
$5,000
$8,000
5234000 - PRINTING & BINDING
$210
$250
$500
5236000 - DUES AND FEES
$750
$1,070
$1,070
5112000 - TEMP/PART-TIME EMPLOYEE 5113000 - OVERTIME 5121001 - HEALTH
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212003 - CONTRACTUAL 5212004 - ELECTION 5233000 - ADVERTISING
5237000 - EDUCATION & TRAINING
$11,262
$11,235
$10,515
5239001 - HOSPITALITY
$750
$750
$1,050
5239005 - RECORDING FEES
$800
$200
$264
5311000 - SUPPLIES
$4,160
$3,960
$3,100
5311003 - POSTAGE
$0
$250
$92
$833
$0
-
$10,000
$0
-
-
-
$25,000
$382,351
$597,360
$429,033
5212007 - OTHER - UNALLOCATED 5317003 - OPERATING SUPPLIES DIV 1330 - Total
City of Johns Creek
CITY CLERK 5-YEAR BUDGET $382,109
2013
$508,353
2014 $382,351
2015
$597,360
2016 $429,033
2017 0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2017 GOALS Adopts and implement an updated Records Retention Policy
Adopts and implement an updated Records Retention Policy
Work with IT and other staff on reviewing future IT needs.
2016 ACCOMPLISHMENTS
12
Total number of agendas
12
Total number of ordinances, resolutions, and proclamations adopted by Council
130 98%
Total number of open records requests
Requests responded to within three-days
*Statistics come from July - September metrics only.
77
2017 Annual Operating and Capital Budget
CITY COUNCIL
78
T
he City Council of Johns Creek is composed of the Mayor and six (6) Council members vested with the legislative authority of the city’s municipal government. As the legislative branch, the City Council is primarily responsible for making laws which govern the City of Johns Creek and proposes, debates, and votes on legislation governing and/or affecting the city. The City Council also regulates revenues and expenditures, incurs debt and approves the final operating and capital budgets for the city. Council members are elected to Posts 1-6 for four year terms and each Johns Creek City Council member represents the city at-large. By law, a Council member must be: 21 years of age; a resident of the City for 12 months immediately preceding his or her election; continue to reside within the city during their time of service on Council; registered and qualified to vote in municipal elections of Johns Creek. MEMBERS
7
2013 0
Office of the Mayor- Five Years 2014 2015 2016 0 1 1
2017 1
The City Council carries out its duties in accordance with the City Code and the laws of the state of Georgia. 2015 Annual Budget ADJ.
5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$163,098
$185,375
$189,438
$4,800
$4,800
$4,800
$75
$0
-
$18,680
$12,680
$9,943
5121002 - L/T DISABILITY
$425
$410
$427
5121003 - DENTAL
$990
$1,135
$1,170
5121004 - LIFE
$345
$335
$344
$10,342
$11,785
$11,555
5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP 5121001 - HEALTH
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE
$2,418
$2,760
$2,702
5124000 - RETIREMENT
$6,225
$11,965
$12,133
$220
$520
$373
$1,000
$750
$750
5236000 - DUES AND FEES
$28,875
$30,690
$30,690
5237000 - EDUCATION & TRAINING
$37,846
$40,500
$40,500
$1,815
$1,800
$1,800
$59,792
$0
-
5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS
5239001 - HOSPITALITY 5239006 - LOCAL GRANT MATCH 5311000 - SUPPLIES
$710
$700
$700
5311002 - OFFICE SUPPLIES
$4,845
$3,000
$3,000
5317003 - OPERATING SUPPLIES
$3,240
$2,500
$2,500
$12,000
$0
-
$357,741
$311,705
$312,825
- UNALLOCATED DIV 1310 - Total
City of Johns Creek
Municipal Election Process
JOHNS CREEK
Elections are nonpartisan and held without primaries.
Candidates for Mayor & City Council run At-Large. All registered voters vote for all council positions.
4
Elected officials serve four year terms.
$300,000
2017
$50,000
2016
$100,000
2015
$151,444
$150,000
2014
$200,000
$237,448
$250,000
$312,825
$357,741
$350,000
$311,705
$400,000
2013
City Council 5-Year Budget
The qualification period for each municipal election precedes the election by a few months (usually the last week of August prior to a November General Election).
Elected officials take their Oath of Office the first meeting in January immediately following their election
79
2017 Annual Operating and Capital Budget
CITY MANAGER
80
T
he City Manager is responsible for the effective administration and operation of all services for the city of Johns Creek. He/ She tracks the progress of a variety of city projects, monitors the day-to-day activities of city departments and maintains necessary intergovernmental relationships with federal, state and local governments. The City Manager strives to develop cost-effective and innovative ways to implement the prescribed goals of Johns Creek, including its Capital Improvement Program (CIP). The City Manager provides professional leadership in the administration and implementation of the policies, goals and vision set forth by the Mayor and City Council. DEPARTMENT SIZE
5
Department Size - Five Years 2014 2015 2016 8 6 5
2013 7
2017 5
2017
2017 GOALS Ensure alignment of tasks and efforts with strategic priorities.
Continue to review and update all current policies.
Pursue strategic acquisition of parkland.
Assess the city’s contracting model and institute improvements to ensure maximum taxpayer benefit and effectiveness of service.
Continue implementation of the goals and objectives of the Strategic Economic Development Plan.
Implementation, in concert with business and economic development partners, of the Strategic Economic Development Plan.
City Manager 5-Year Budget $2,000,000 2013 2014 2015 2016 2017
$1,000,000
$1,500,000 $1,530,830 $1,564,866 $1,695,571
$1,314,320 $1,370,086
$500,000
0
City of Johns Creek
81
CITY MANAGER 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$639,860
$640,100
$663,990
$21,660
$23,160
$23,160
$615
$900
$540
$68,210
$89,330
$77,414
5121002 - L/T DISABILITY
$3,480
$3,670
$3,698
5121003 - DENTAL
$5,100
$4,895
$7,177
5121004 - LIFE
$2,605
$2,805
$3,056
$39,175
$34,815
$39,402
$9,415
$9,630
$9,215
$89,705
$107,710
$108,038
$145
$340
-
$2,450
$2,800
$1,271
$32,380
$10,000
$10,000
$622,458
$310,000
$310,000
5233000 - ADVERTISING
$7,400
$2,500
$2,500
5234000 - PRINTING & BINDING
$1,975
$1,975
$1,750
5236000 - DUES AND FEES
$27,440
$27,440
$27,110
5237000 - EDUCATION & TRAINING
$31,935
$27,750
$24,800
5239001 - HOSPITALITY
$29,677
$5,500
$18,000
5311002 - OFFICE SUPPLIES
$2,365
$2,000
$2,000
5311003 - POSTAGE
$1,000
$1,000
$965
5317002 - OFFICE EQUIPMENT
$1,491
$1,000
$1,000
5317003 - OPERATING SUPPLIES
$5,030
$5,000
$35,000
$50,000
$0
-
$1,695,571
$1,314,320
$1,370,086
5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP 5121001 - HEALTH
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS 5212007 - OTHER
- UNALLOCATED DIV 1320 - Total
2016
Accomplishments Adopted the Strategic Economic Development Plan and began implementation. Created new performance measures and reporting system. Created and began implementation of the 2016-2018 Strategic Plan. Adopted the Recreation and Parks Strategic Plan.
2017 Annual Operating and Capital Budget
COMMUNICATIONS
82
T
he Communications Office is responsible for overseeing the city’s public outreach activities, including media relations. Their primary goal is to provide accurate and timely information to a wide array of city stakeholders. They work directly with the Office of the Mayor, Office of the City Manager, and all departments to enhance public awareness of city-sponsored initiatives, communicate city policy and increase civic participation. DEPARTMENT SIZE
4
2013 6
Department Size - Five Years 2014 2015 2016 6 7 4
2017 4
2017
2017 GOALS Communicate the city of Johns Creek’s new brand icon and brand story to increase awareness.
Promote community interaction and engagement to increase civic awareness and pride.
Increase awareness of city projects, initiatives, programs, and other municipal information.
2016 ACCOMPLISHMENTS
166 Releases
84
33%
Email Open Rate
You Tube Videos 118 E-News Letters
20,070 Facebook Followers *Statistics come from FY 2016.
947,643 Pageviews
City of Johns Creek
83
$300,000 $0
2013
2014
2015
$619,812
$770,695
$600,000
$1,398,201
$900,000
$1,100,781
$1,200,000
$1,121,930
Communication 5-Year Budget
$1,500,000
2016
2017
COMMUNICATIONS 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$770,695
$422,425
$365,930
$9,200
$4,800
$4,800
$405
$360
$360
$10,872
$0
-
$4,497
$6,000
-
$106,395
$76,575
$36,794
5121002 - L/T DISABILITY
$3,590
$2,390
$2,098
5121003 - DENTAL
$8,800
$6,725
$3,411
5121004 - LIFE
$2,910
$1,950
$1,686
5122000 - SOCIAL SECURITY (FICA)
$44,075
$26,885
$21,739
5123000 - MEDICARE
$10,320
$6,290
$5,084
$112,800
$71,815
$59,608
$145
$340
-
5127000 - WORKERS COMPENSATION
$1,790
$0
$701
5212000 - PROFESSIONAL SRVCS
$1,900
$0
$3,600
$197,675
$46,250
-
5212100 - CONTRACTED
$15,700
$5,860
$3,000
5213000 - TECHNICAL SERVICES
$90,570
$25,000
$11,954
5233000 - ADVERTISING
$23,360
$28,500
$44,979
5234000 - PRINTING & BINDING
$6,825
$3,250
$20,500
5235000 - TRAVEL
$3,570
$2,800
$798
5236000 - DUES AND FEES
$8,675
$8,380
$4,745
$11,555
$14,000
$18,025
$137
$125
$300
$1,380
$1,375
$1,000
5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP 5112000 - TEMP/PART-TIME EMPLOYEE 5113000 - OVERTIME 5121001 - HEALTH
5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE
5212002 - CH2M HILL (CALL CENTER)
5237000 - EDUCATION & TRAINING 5239001 - HOSPITALITY 5311002 - OFFICE SUPPLIES 5317003 - OPERATING SUPPLIES - UNALLOCATED DIV 1570 - Total
$8,650
$8,600
$8,700
$10,000
$0
-
$1,398,201
$770,695
$619,812
2017 Annual Operating and Capital Budget
COMMUNITY DEVELOPMENT
84
C
ommunity Development staff strive to ensure land development and zoning regulations are fairly administered with courtesy and respect, consistent with the policies and goals established by the City Council and the adopted Comprehensive Plan. The department assists the citizens of Johns Creek and its development community, the Planning Commission, Board of Zoning Appeals, Construction Board of Appeals and the City’s elected officials while managing zoning and long-range planning, permitting, inspections, code enforcement and other activities in support of the City’s vision, mission and goals. Community Development provides comprehensive land-use and environmental planning, zoning and permitting services, development review, and enforcement of building, zoning, development and environmental codes. DEPARTMENT SIZE
OUTSOURCED
2016 ACCOMPLISHMENTS Implemented new citywide noise ordinance requirements.
Assisted the Public Art Board (PAB) members with their first recommendation to the Mayor and City Council for the approval of the City’s first seven public art sculpture installations sponsored by the non-profit organization Johns Creek Beautification/Art Spot
Implemented several administrative changes to provide greater customer service including but not limited to: requiring a pre-app meeting for all rezoning applications; assuming developer’s responsibilities to mail and post rezoning notices and hold the public participation meeting; reducing rezoning applications review time by 25%; implementing a minor LDP process with reduced fee; and opening the permit counter one half hour earlier.
2017 GOALS Approval of the 10 year Comprehensive Plan Update and Strategic Transportation Master Plan Determine the location of the City’s Town Center and gain approval for its Master Plan
Gain City Council approval to implement either a new zoning district, or an overlay zoning district for Technology Park to permit the development and redevelopment of a resortstyle work, live and play environment
Amend the City’s zoning and sign ordinances to be more business-focused.
City of Johns Creek
COMMUNITY DEVELOPMENT 2015 Annual Budget ADJ.
2016 Annual Budget
2017 Annual Budget
5212002 - CH2M HILL
$1,668,240
$1,319,540
$1,407,748
5212008 - OTHER IGA
$57,900
$0
$1,223,640
$1,231,950
$1,798,068
-
5224100 - ABATEMENT R&M
$2,085
$2,000
$2,000
5233000 - ADVERTISING
$3,260
$9,250
$15,516
- INSPECTIONS CONTRACT
5234000 - PRINTING & BINDING
$350
$1,500
$2,500
$14,640
$13,500
$13,500
$2,290
$2,250
$2,250
5311003 - POSTAGE
$105
$100
$100
5311011 - VEHICLES
$5,020
$4,000
$4,000
5312700 - GASOLINE/DIESEL - FUEL
$9,520
$8,500
$3,500
- UNALLOCATED
$10,000
$0
-
$3,005,360
$3,158,708
$2,674,754
5239003 - MERCHANT SERVICES CHARGE 5311002 - OFFICE SUPPLIES
DIV 7410 - Total
COMMUNITY DEVELOPMENT 5-YEAR BUDGET 2017
$2,674,754
2016
$3,158,708
2015
$3,005,360
2014
$2,722,347
2013
$2,655,786
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
85
2017 Annual Operating and Capital Budget
COURT
T
he Johns Creek Municipal Court was established to handle city code (environmental) and traffic violations within the city. The Johns Creek Municipal Court strives to professionally serve the citizens and community of Johns Creek by administering justice in an open judicial forum with ethical integrity, fairness and efficiency to enhance public confidence and trust. DEPARTMENT SIZE
4
2013 4
Department Size - Five Years 2014 2015 2016 4 4 4
2017 4
2017
2016 ACCOMPLISHMENTS
Citations Disposed
Citations Filed
8,207
888
Students mandated to STOP program
8,387 Clearance Rate
Clearance Rate
8%
98%
Implemented paperon-demand process and procedures with all court officials
from 2015. Adjudicated Cases
Up-to-date with all probation closure reports.
LAW
1,550
*Statistics come FY2016.
Court 5-Year Budget
$300,000 $400,000 $500,000 $600,000 $700,000
2016
2017 $675,051
2015
$660,160
$200,000
2014
$647,620
$100,000
2013
$596,610
0
$659,157
86
City of Johns Creek
87
2017 GOALS Go live with paper-on-demand in-court solution to improve efficiency and flow of court.
COURT 5111000 - REGULAR EMPLOYEES
Continue to report convictions within 10 days after disposition to DDS and 30 days to GCIC as mandated.
2015 Annual Budget ADJ.
Continue calendar app development with IT to improve case management.
2016 Annual Budget
2017 Annual Budget
$225,405
$236,470
$254,225
$330
$360
$180
$9,345
$11,855
-
$58,225
$70,075
$55,486
5121002 - L/T DISABILITY
$1,345
$1,345
$1,391
5121003 - DENTAL
$4,760
$5,725
$4,654
5121004 - LIFE
$1,090
$1,095
$1,118
$13,918
$20,010
$15,142
$3,260
$4,680
$3,541
$30,255
$40,200
$39,504
$115
$225
-
$30,160
$0
-
5111503 - GYM MEMBERSHIP - OVERTIME 5121001 - HEALTH
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5212000 - PROFESSIONAL SRVCS 5127000 - WORKERS COMPENSATION
$560
$750
$488
5212003 - CONTRACTUAL
$35,245
$35,000
$45,013
5212008 - OTHER IGA
$16,800
$16,800
$16,800
5212011 - MUNICIPAL JUDGE
$41,290
$49,000
$49,000
5212012 - COURT SOLICITOR
$135,000
$135,000
$153,300
$3,075
$4,000
$4,000
5213000 - TECHNICAL SERVICES
$145
$145
$195
5222100 - EQUIPMENT REPAIR & MAINT
$360
$500
$500
5222200 - FACILITY REPAIR & MAINT
$150
$150
$5,000
5233000 - ADVERTISING
$170
$0
$300
$3,210
$3,025
$2,000
$395
$645
$609
$7,905
$10,855
$10,525
$780
$1,250
$1,080
5239003 - MERCHANT SERVICE CHARGES
$4,710
$0
5311002 - OFFICE SUPPLIES
$7,012
$4,500
$3,000
5311003 - POSTAGE
$3,920
$4,000
$4,000
$0
$0
$900
$3,685
$2,500
$3,100
$5,000
$0
$647,620
$660,160
5212013 - INDIGENT DEFENSE
5234000 - PRINTING & BINDING 5236000 - DUES AND FEES 5237000 - EDUCATION & TRAINING 5239001 - HOSPITALITY
5314000 - BOOKS & PERIODICALS 5317003 - OPERATING SUPPLIES - UNALLOCATED DIV 2650 - Total
$675,051
2017 Annual Operating and Capital Budget
F
FACILITIES
88
acilities Management Division strives to provide prompt, high quality maintenance and construction service to assure that city facilities are efficiently maintained in a manner that allows customer departments to best serve the citizens of Johns Creek. DEPARTMENT SIZE
4
Department Size - Five Years 2014 2015 2016 3 3 5
2013 3
2017 4
2017
2016 ACCOMPLISHMENTS
4,081
Total number of calls received
1,900
Total number of mail pieces received
177
Work orders
118
Mantinance service tickets received
100%
2017 GOALS
Continue to maintain and monitor long-term space needs for City operations, including: City Hall, Police Department, and Municipal Court. Develop a team focused on exceptional customer service through increased training and awareness. Develop and execute plan for a stronger fleet management.
Tickets resolved
*Statistics come from July - September metrics only.
Facilities 5-Year Budget
Develop more robust Emergency Management and E911 plan and tactics to continue to better the community. $1,611,091
2013
$1,530,190
2014
$1,650,875
2015
$1,900,355
2016
$1,849,346
2017 0
$500,000
$1,000,000
$1,500,000
$2,000,000
City of Johns Creek
89
FACILITIES 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES 5111501 - CAR ALLOWANCE 5113000 - OVERTIME 5111503 - GYM MEMBERSHIP
2016 Annual Budget
2017 Annual Budget
$137,980
$298,990
$279,337
$0
$4,800
$3,600
$2,805
$3,000
-
$0
$0
$360
$41,190
$64,575
$37,911
$815
$1,680
$1,400
$3,100
$5,000
$4,746
$660
$1,360
$1,246
5122000 - SOCIAL SECURITY (FICA)
$8,580
$15,830
$16,628
5123000 - MEDICARE
$2,005
$4,450
$3,889
$21,815
$50,830
$44,063
5121001 - HEALTH 5121002 - L/T DISABILITY 5121003 - DENTAL 5121004 - LIFE
5124000 - RETIREMENT
$85
$170
-
5127000 - WORKERS COMPENSATION
- UNEMPLOYMENT INSURANCE
$460
$500
$536
5212000 - PROFESSIONAL SRVCS
$655
$0
-
$0
$0
$5,133
$9,415
$10,000
$9,191
5222001 - EQUIPMENT
$10,200
$7,000
$6,650
5222003 - BUILDING
$46,705
$30,150
$16,000
$1,263,300
$1,307,845
$1,335,389
$1,015
$1,000
$1,000
5234000 - PRINTING & BINDING
$175
$175
$125
5236000 - DUES AND FEES
$125
$125
$560
$1,375
$1,375
$2,000
5311002 - OFFICE SUPPLIES
$31,250
$30,000
$29,150
5311003 - POSTAGE
$22,750
$23,000
$11,192
5311011 - VEHICLES
$500
$500
$990
$0
$0
$1,250
5317002 - OFFICE EQUIPMENT
$10,850
$8,000
$7,500
5317003 - OPERATING SUPPLIES
$23,065
$30,000
$29,500
$10,000
$0
-
$1,650,875
$1,900,355
$1,849,346
5212002 - CH2M HILL 5212003 - CONTRACTUAL
5223100 - RENTAL - LAND & BUILDINGS 5223200 - RENTAL - EQUIP & VEHICLES
5237000 - EDUCATION & TRAINING
5312700 - GASOLINE/DIESEL - FUEL
- UNALLOCATED DIV 1565 - Total
2017 Annual Operating and Capital Budget
F
inance is responsible for financial accounting and reporting, treasury management, assisting with budget preparation, preparing the Comprehensive Annual Financial Report, administering processing and preparation of the city’s payroll and payments to city vendors. DEPARTMENT SIZE
10
Department Size - Five Years 2014 2015 2016 12 12 9
2013 10
2017 10
2017
2017 GOALS
1. Complete implementation of financial software 2. Issuance of Park Bonds passed by the voters 3. Create a popular report for citizens
$1,329,657
$1,000,000
$1,279,276
$1,537,480
$1,500,000
$1,473,600
Finance 5-Year Budget
$2,000,000
$1,213,329
FINANCE
90
$500,000
0
2013
2014
2015
2016
2017
City of Johns Creek
2,419
Total occupational licences issued by city as of Oct.1 (FY)
2016 ACCOMPLISHMENTS
38
648
$1,694,732 Revenue received from occupation taxes (cumulative)
Total number of license application (new and renewed)
Total number of invoices paid
91
*Statistics come from July - September metrics only.
FINANCE 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$827,280
$709,390
$754,434
$6,000
$6,000
$6,000
$900
$720
$900
$3,210
$6,000
-
$135,945
$119,145
$131,475
5121002 - L/T DISABILITY
$4,760
$4,150
$4,293
5121003 - DENTAL
$9,100
$9,075
$11,192
5121004 - LIFE
$3,805
$3,265
$3,451
5122000 - SOCIAL SECURITY (FICA)
$49,010
$39,865
$44,846
5123000 - MEDICARE
$11,850
$10,545
$10,488
$136,255
$121,421
$121,946
$2,500
$2,400
-
5127000 - WORKERS COMPENSATION
$2,390
$2,750
$1,447
5212000 - PROFESSIONAL SRVCS
$2,586
$2,500
$2,500
$30,000
$31,000
$36,000
$181,370
$170,000
$155,000
5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP 5113000 - OVERTIME 5121001 - HEALTH
5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE
5212001 - AUDIT 5212003 - CONTRACTUAL 5213000 - TECHNICAL SERVICES
$1,350
$1,250
$1,000
5222000 - REPAIRS & MAINTENANCE
$750
$750
$500
5233000 - ADVERTISING
$390
$0
-
$1,340
$1,500
$1,966
5234000 - PRINTING & BINDING 5236000 - DUES AND FEES
$2,229
$2,500
$2,660
$17,800
$15,700
$23,000
5239001 - HOSPITALITY
$500
$500
$500
5239004 - FINANCE CHRGS/BANK CHRGS
$855
$850
$800
5311002 - OFFICE SUPPLIES
$8,900
$6,500
$5,000
5311003 - POSTAGE
$1,000
$500
$259
$21,525
$11,000
$10,000
$10,000
$0
-
$1,473,600
$1,279,276
$1,329,657
5237000 - EDUCATION & TRAINING
5317003 - OPERATING SUPPLIES - UNALLOCATED DIV 1511 - Total
2017 Annual Operating and Capital Budget
FIRE
92
T
he Johns Creek Fire Department is dedicated to providing the Johns Creek community the highest quality of life safety and fire protection services. The department strives to meet the needs of the community through the committed efforts of its dedicated firefighters, paramedics, emergency medical technicians (EMTs), and administrative staff. Our department has a continuous focus on fire education and prevention, quality emergency medical care, technical rescue and hazardous materials emergency response – making the community safer each day. The JCFD maintains a high level of readiness through its professional development and training of our personnel. DEPARTMENT SIZE
88
2013 77
Department Size - Five Years 2014 2015 2016 80 81 85
2017 88
2017
1
2016 ACCOMPLISHMENTS JCFD procured and placed in service, three “Lucas Devices”
New technology for conducting continuous chest compressions during cardiac arrest incidents. These devices allow our Paramedics and EMT’s the ability to provide continuous and more effective CPR compressions. Additionally, the use of these devices allow the medics the ability to accomplish additional lifesaving procedures such as airway management and pharmaceutical treatments more efficiently.
2
Implemented Cardiac Monitor Wi-Fi Systems
System transmits EKGs (electrocardiogram) from the emergency scene directly to the hospital prior to arrival. Allows increased medical guidance and treatment directions by physicians to paramedics on the scene. When transmitted to the hospital from the scene during a STEMI (ST segment elevation myocardial infarction) it allows the hospital to immediately activate the Cardiac Catheterization Team so they are ready when the patient arrives.
3
Replaced Fire Nozzles
JCFD replaced fleet of 1-3/4” fire hose nozzles to a better functioning and more dependable style. Additionally, the previous fleet of fire hose nozzles required replacement of the interior components to ensure adequate water flow. These repairs are needed every few years. The proposal is to replace all nozzles with a type that does not require these repairs / maintenance.
4
Body armor for fire personnel
JCFD purchased body armor for the members of the department. There will be one vested person riding position on each fire apparatus/truck.
City of Johns Creek
93
FIRE 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$5,538,460
$5,848,500
$6,289,369
5111503 - GYM MEMBERSHIP
$11,865
$14,760
$9,000
5111504 - PARAMEDIC INCENTIVE PAY
$52,000
$80,000
$72,500
5112000 - TEMP/PART-TIME EMPLOYEE
$132,750
$100,000
-
5113000 - OVERTIME
$304,625
$383,200
-
5121001 - HEALTH
$952,130
$1,119,520
$1,084,571
5121002 - L/T DISABILITY
$31,325
$33,030
$33,368
5121003 - DENTAL
$69,260
$91,710
$95,172
5121004 - LIFE
$23,490
$26,990
$26,915
$374,400
$396,500
$391,821
$87,225
$93,435
$91,636
$899,960
$999,305
$950,680
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE
$1,920
$4,700
-
$417,100
$425,000
$342,108
$0
$15,000
$8,890
$48,805
$48,800
-
$0
$0
$48,335
$25,130
$24,000
$23,760
$3,205
$3,200
$3,500
5222200 - FACILITY REPAIR & MAINT
$133,790
$35,485
$31,580
5231000 - INSURANCE
$134,005
$140,000
$112,000
$1,400
$700
$1,500
$0
$0
$1,200
$965
$1,000
$2,000
5236000 - DUES AND FEES
$20,500
$34,720
$32,289
5237000 - EDUCATION & TRAINING
$47,000
$56,900
$52,270
5238501 - MAINTENANCE CONTRACTS
$96,080
$85,000
$100,865
$8,305
$8,300
$19,214
$16,000
$15,900
$21,190
5311011 - VEHICLES
$171,360
$165,050
$190,950
5311014 - MEDICAL
$24,130
$29,000
$31,100
$6,270
$6,350
$6,348
5312200 - NATURAL GAS
$14,279
$13,840
$8,400
5312300 - ELECTRICITY
$42,800
$45,559
$45,540
5312700 - GASOLINE/DIESEL - FUEL
$77,460
$72,250
$65,625
$675
$150
-
$4,700
$5,500
-
$11,025
$11,400
-
5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS - MEDICAL DIRECTOR 5212003 - CONTRACTUAL 5212005 - FIRE IGA 5212019 - FALSE ALARM CONTRACT FEES
5232000 - COMMUNICATIONS 5233000 - ADVERTISING 5234000 - PRINTING & BINDING
5311002 - OFFICE SUPPLIES 5311010 - OTHER SUPPLIES
5312100 - WATER / SEWAGE
5314000 - BOOKS AND PERIODICALS - COMMUNITY OUTREACH 5317003 - OPERATING SUPPLIES
CONTINUED ON NEXT PAGE
2017 Annual Operating and Capital Budget
FIRE CONT. 2015 Annual Budget ADJ. 5317000 - OTHER
2016 Annual Budget
2017 Annual Budget
$175,530
$0
$20,318
5317002 - OFFICE EQUIPMENT
$0
$0
$790
5317003 - OPERATING SUPPLIES
$0
$0
$11,900
$36,435
$50,000
$53,550
5317011 - OFFICER SUPPLIES
$111,650
$166,200
$76,425
5411000 - SITES/LAND
$320,000
$0
-
5412010 - CONSTRUCTION/ALTERATIONS
$850,000
$0
-
5812000 - CAPITAL LEASE PRINCIPAL
$107,815
$190,405
$491,666
5822000 - CAPITAL LEASE INTEREST
$52,415
$47,105
$37,956
$391,160
$391,160
$391,160
$155,000
$0
-
$11,984,399
$11,279,624
$11,277,461
5317010 - UNIFORMS
5916110 - OPERATING TRANSFERS OUT - UNALLOCATED DIV 3510 - Total
$8,000,000
$11,277,461
$11,279,624
$10,000,000
$10,290,206
$12,000,000
$11,984,399
Fire 5-Year Budget
$10,159,109
94
$6,000,000 $4,000,000 $2,000,000 0
2013
2014
2015
2016
2017
City of Johns Creek
2017 GOALS
1. Advanced Life Support Training
2. Implementation of Fire Service Strategy
3.Replacement of Fire
Fighter Bailout Systems
95
2017 Annual Operating and Capital Budget
HUMAN RESOURCES
96
H
uman Resources provides centralized support to the city’s management staff, employees and City Council in the areas of labor and employee relations, employee training/development, health/ safety, recruitment/selection, compensation/classification and employee benefits administration. HR’s goals are to ensure compliance with all applicable labor laws and provide a work environment that is conducive to professionalism and high quality performance, while providing upward mobility and career opportunity advancement based on merit and job performance. DEPARTMENT SIZE
5
Department Size - Five Years 2014 2015 2016 4 4 5
2013 6
2017 5
2017
2016 ACCOMPLISHMENTS
210
Full time positions authorized by Council
45
Employees in the tuition reimbursement program
4
New Employees
119
Total number of vacancies
Number of employees with 7+ years of service
10 YEAR EMPLOYEES *Statistics come from July - September metrics only.
6
City of Johns Creek
97
HUMAN RESOURCES 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES 5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP 5112000 - TEMP/PART-TIME EMPLOYEE 5121001 - HEALTH
2016 Annual Budget
2017 Annual Budget
$295,715
$408,935
$413,454
$4,800
$4,800
$4,800
$255
$360
$540
$1,580
$1,500
-
$40,805
$74,350
$69,224
5121002 - L/T DISABILITY
$1,680
$2,315
$2,352
5121003 - DENTAL
$2,550
$4,205
$6,022
5121004 - LIFE
$1,350
$1,885
$1,890
$18,590
$22,800
$24,569
$4,225
$6,030
$5,746
$48,850
$69,520
$66,823
$55
$300
-
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION
$1,805
$2,000
$793
$111,915
$110,000
$104,560
$6,523
$6,200
$6,500
$14,500
$42,000
-
5212007 - OTHER
-
$0
$39,360
5231000 - INSURANCE
-
$0
$265,970
5233000 - ADVERTISING
$3,897
$2,500
$2,500
5236000 - DUES AND FEES
$5,600
$4,000
$4,040
$43,000
$35,000
$35,800
5238502 - SOFTWARE LICENSING FEE
$9,360
$0
-
5239001 - HOSPITALITY
$1,670
$1,000
$2,500
5311002 - OFFICE SUPPLIES
$1,830
$1,500
$2,200
5212000 - PROFESSIONAL SRVCS 5212003 - CONTRACTUAL - EMPLOYEE SERVICES
5237000 - EDUCATION & TRAINING
5317003 - OPERATING SUPPLIES - UNALLOCATED DIV 1540 - Total
$2,835
$2,800
-
$12,500
$0
-
$635,890
$804,000
$1,059,643
2017
HR 5-Year Budget
$1,059,643
2016
$804,000
2015
$635,890 I.T. was included in budget prior to 2014.
$398,872
2013
$2,526,260
$3,000,000
$2,500,000
2014
$2,000,000
$1,500,000
$1,000,000
$500,000
2017 Annual Operating and Capital Budget
INFORMATION TECHNOLOGY
98
T
he Department of Information Technology (IT) is the central information technology organization for the city of Johns Creek We partner with our internal and external customers to provide reliable and secure information and communication solutions that make technology work for the city. IT builds, operates and maintains a wide variety of technology policies, tools and systems that support every department in city government and meet the needs of our customers: the public and city of Johns Creek departments and employees. DEPARTMENT SIZE
5
2013 0
Department Size - Five Years 2014 2015 2016 2 2 6
2017 6
2017
2017 GOALS Parks Surveillance camera expansion: Expansion of the initial project to include coverage of additional locations within Newtown Park. Ocee Park will be included if connectivity can be established
Expansion of online services: Provide citizen portals into Business Licensing, Building Permits, City Documents, Open Budget, and Public Works Field Services activities
2016 ACCOMPLISHMENTS Newtown Park Surveillance cameras: Initial infrastructure and cameras for providing surveillance capabilities in strategic locations within Newtown Park Open Checkbook: The first in many planned initiatives aimed at increasing transparency and increasing staff efficiency by providing online services for activities typically requiring a trip to city hall Infrastructure Virtualization: Migrated to a virtualized server environment for core systems, reducing cost, space and environmental requirements
Court Audio and FD System upgrades: Upgrade of the Municipal Court’s audio system and the Fire Department’s CAD system
City of Johns Creek
99
INFORMATION TECHNOLOGY 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES 5111501 - CAR ALLOWANCE 5111503 - GYM MEMBERSHIP
2016 Annual Budget
2017 Annual Budget
$256,590
$648,320
$585,330
$7,200
$7,200
$7,200
$0
$720
$180
$22,350
$103,500
$69,946
5121002 - L/T DISABILITY
$1,360
$3,710
$3,154
5121003 - DENTAL
$1,705
$7,600
$5,946
5121004 - LIFE
$1,190
$3,025
$2,701
$17,875
$34,605
$34,794
$2,240
$9,520
$8,137
$39,895
$110,220
$95,404
$125
$600
-
$135
$500
$1,122
$853,459
$176,590
$191,360
$250
$0
-
$7,512
$20,500
$18,000
$478,275
$448,500
$509,000
$72
$0
$375
5311030 - CELL PHONES
$175,665
$170,000
$167,600
5311040 - TELEPHONE SERVICE
$158,545
$127,725
$75,132
5317003 - OPERATING SUPPLIES
$208,920
$480,250
$271,600
5244000 - COMPUTERS
$326,160
$0
-
$7,500
$0
-
$2,567,023
$2,353,085
$2,046,981
5121001 - HEALTH
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS 5233000 - ADVERTISING 5237000 - EDUCATION & TRAINING 5238502 - SOFTWARE LICENSING FEE 5311002 - OFFICE SUPPLIES
- UNALLOCATED DIV 1535 - Total
IT 5-Year Budget
2013
IT Budget was included in HR Budget prior to 2014
2014
$1,709,244 $2,567,023
2015
$2,353,085
2016
$2,046,981
2017
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2017 Annual Operating and Capital Budget
LEGAL
T
he city of Johns Creek Legal Department strives to provide the highest quality municipal legal services to the city, its elected and appointed officials, and its employees. The City Attorney provides legal counsel and advice to the Mayor, City Council, and all departments of the city of Johns Creek. The City Attorney prosecutes all actions in the Municipal Court, represents the city in litigation, and is responsible for drafting, reviewing and preparing contracts, resolutions and ordinances. DEPARTMENT SIZE
OUTSOURCED 2015 Annual Budget ADJ.
2016 Annual Budget
2017 Annual Budget
5212006 - LEGAL
$435,150
$500,000
$500,000
DIV 1530 - Total
$435,150
$500,000
$500,000
Legal 5-Year Budget $800,000
$400,000
$500,000
$435,150
$500,000
$500,000
$600,000
$593,818
$700,000 $650,000
100
$300,000 $200,000 $100,000
0
2013
2014
2015
2016
2017
City of Johns Creek
101
2017 Annual Operating and Capital Budget
POLICE
102
T
he Johns Creek Police Department is a professional law enforcement organization that prides itself on delivering the highest level of quality service possible to the 80,979 residents and nearly 2,000 businesses in Georgia’s 10th largest city. Our motto is to serve the city of Johns Creek with Justice, Courage, Professionalism and Dedication. We are honored to serve this great and diverse community and we are committed to the highest standards of a community policing philosophy. We believe that community involvement and support is the key to our success and we seek opportunities to work closely with the citizens and businesses of Johns Creek in our various community services.
DEPARTMENT SIZE
83
Department Size - Five Years 2014 2015 2016 71 75 79
2013 70
2017 83
2017
2016 ACCOMPLISHMENTS In 2016 the Johns Creek Police Department launched PoliceView. PoliceView gives the citizens of Johns Creek the ability to search for the answers to questions about their local police department, like “What crimes have occurred near my child’s school?” PoliceView is “powered by Socrata for Public Safety in partnership with SunGard Public Sector.” The solution currently includes data sets for Incidents, CAD Calls for Service, Citations, and Accidents. Also available are Community Reports as well as data supporting the False Alarm Reduction Program and Traffic Enforcement Program.
564
Total motor vehicle accidents worked *Statistics come from July - September metrics only.
290 Arrests
23,599 Total calls for service
616 Cases Reviewed
City of Johns Creek
103
POLICE 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES 5111502 - HOUSING STIPEND 5111503 - GYM MEMBERSHIP
2016 Annual Budget
2017 Annual Budget
$5,077,880
$5,435,046
$5,819,680
$80,250
$85,000
$78,000
$7,875
$11,340
$5,940
5113000 - OVERTIME
$194,785
$200,000
-
5121001 - HEALTH
$882,625
$1,091,385
$958,448
5121002 - L/T DISABILITY
$28,865
$30,565
$31,170
5121003 - DENTAL
$72,260
$83,175
$82,892
5121004 - LIFE
$23,340
$24,920
$25,125
$334,190
$351,505
$336,778
$77,320
$83,150
$78,763
$820,195
$924,460
$888,010
$3,865
$3,865
-
$169,410
$175,000
$160,741
$55,990
$77,948
$95,865
$33,125
$50,000
-
-
-
$50,000
$170,000
$158,220
$134,680
5212019 - FALSE ALARM CONTRACT FEES
$27,720
$30,000
$30,000
5222100 - EQUIPMENT REPAIR & MAINT
$102,060
$80,400
$80,509
5222200 - FACILITY REPAIR & MAINT
$19,920
$10,000
$17,120
5223100 - RENTAL - LAND & BUILDINGS
$39,350
$42,720
$43,714
$173,150
$200,000
$232,000
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS - INMATE MEDICAL 5212007 - OTHER 5212010 - POLICE IGA
5231000 - INSURANCE 5232000 - COMMUNICATIONS
$12,450
$13,500
$11,000
5233000 - ADVERTISING
$2,090
$2,800
$7,800
5234000 - PRINTING & BINDING
$2,005
$450
$200
5235000 - TRAVEL
$2,000
$2,000
$3,000
5236000 - DUES AND FEES
$31,685
$30,061
$41,136
5237000 - EDUCATION & TRAINING
$89,865
$90,000
$122,785
$0
$0
$6,000
$580
$600
$600
$16,190
$12,000
$26,690
$3,425
$3,500
$3,491
5239001 - HOSPITALITY 5239003 - MERCHANT SERVICES CHARGE 5311002 - OFFICE SUPPLIES 5311003 - POSTAGE
CONTINUED ON NEXT PAGE
104
2017 Annual Operating and Capital Budget
POLICE CONT. 2015 Annual Budget ADJ. 5311010 - OTHER SUPPLIES
2016 Annual Budget
2017 Annual Budget
$1,670
$0
-
$176,390
$190,000
$220,400
$12,735
$11,070
$18,000
5311013 - BUY MONEY
$8,500
$9,000
$9,000
5312200 - NATURAL GAS
$1,100
$1,100
$1,092
5312300 - ELECTRICITY
$2,595
$2,500
$2,496
5311011 - VEHICLES 5311012 - EVIDENCE SUPPLIES
5312700 - GASOLINE/DIESEL - FUEL
$219,550
$200,000
$200,000
5317003 - OPERATING SUPPLIES
$61,530
$50,000
$51,005
5317010 - UNIFORMS
$66,356
$70,000
$88,305
5317011 - OFFICER SUPPLIES
$233,585
$335,000
$401,300
5425000 - OTHER
$745,270
$84,000
-
$60,000
$0
-
$24,715
$0
-
$10,168,461
$10,256,280
$10,363,735
- UNALLOCATED 5916110 - OPERATING TRANSFERS OUT DIV 3210 - Total
City of Johns Creek
Police 5-Year Budget
$10,363,735
$10,256,280
$9,390,553
$8,000,000
$9,204,905
$10,000,000
$10,168.461
$12,000,000
$6,000,000 $4,000,000 $2,000,000 0
2013
2014
2015
2016
2017
105
2017 Annual Operating and Capital Budget
PUBLIC WORKS
106
P
ublic Works is responsible for the management, development, safety and maintenance of the city’s transportation system. Its three divisions provide: • Road maintenance through the Field Services division, • Traffic engineering through the Traffic Services division, and • Transportation engineering through the Transportation division.
Department staff are committed to providing high quality service to the residents and business owners of Johns Creek.
2
DEPARTMENT SIZE
+ OUTSOURCED 2013-2017
COMPLETED PROJECTS
• Sargent Rd @ Crossington Rd Roundabout • Jones Bridge between State Bridge and Abbotts / Kimball Bridge • Hawk Signal installation on Barnwell • Retiming of signals on Old Alabama Rd.
• ITS Phase 3A – Fiber and CCTV Installation (State, Abbotts & McGinnis) • ITS Phase 4- CMAQ project • Abbotts Bridge Operational and Safety Improvements from Jones Bridge to Parsons (west)
2016 ACCOMPLISHMENTS • Alvin Rd Sidewalk • Striping on Bell from McGinnis to Boles and along Boles from Bell to Abbotts • Nesbit Ferry Corridor Study • 2015 Neighborhood
Resurfacing • Rogers Bridge Trail Gate/ Fence Installation • Greenway Light Installation Project • Striping on Jones Bridge/ Barnwell from Holcomb Bridge to Old Alabama
UNDER CONSTRUCTION (GDOT) • Bell Rd. Bridge Replacement at Cauley Creek • Old Alabama Widening from Medlock to Buice
UNDER CONSTRUCTION (LOCAL) UNDER CONSTRUCTION (FEDERAL)
• 2016 Subdivision Paving ITB 16-046 • Johns Creek Parkway at Technology Circle • Sargent at McGinnis Ferry Florida “T” Design
City of Johns Creek
107
PUBLIC WORKS 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES 5111503 - GYM MEMBERSHIP 5113000 - OVERTIME 5121001 - HEALTH 5121002 - L/T DISABILITY 5121003 - DENTAL 5121004 - LIFE 5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE 5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS 5212002 - CH2M HILL 3239010 - SOLID WASTE MANAGEMENT 5212007 - OTHER 5212008 - OTHER IGA
2016 Annual Budget
2017 Annual Budget
$101,925
$104,490
$106,571
$180
$180
$180
$3,010
$4,000
-
$24,145
$26,010
$25,022
$585
$580
$589
$1,710
$1,880
$1,982
$475
$475
$474
$6,500
$6,655
$6,345
$1,520
$1,560
$1,484
$16,100
$17,530
$16,718
$50
$125
-
$9,350
$9,750
$4,443
$335,256
$404,500
$858,300
$2,412,105
$3,142,775
$3,116,146
$132,930
$127,000
-
$0
$0
$127,000
$59,490
$61,875
$61,875
5212100 - CONTRACTED
$2,146,560
$1,776,515
$1,542,902
5222000 - REPAIRS & MAINTENANCE
$1,028,091
$731,750
$731,750
5222100 - EQUIPMENT REPAIRS AND MAINTENANCE
$2,645
$0
-
5233000 - ADVERTISING
$6,300
$6,500
$6,500
5234000 - PRINTING AND BINDING
$345
$0
-
5236000 - DUES AND FEES
$350
$350
$220
5237000 - EDUCATION & TRAINING
$3,530
$4,500
$6,468
5311000 - SUPPLIES
$8,740
$5,000
$6,250
5311002 - OFFICE SUPPLIES
$2,218
$3,000
$2,600
$0
$0
-
$13,250
$10,000
$11,660
$760,420
$780,000
$780,000
5312700 - GASOLINE/DIESEL - FUEL
$16,320
$16,000
$16,000
5317003 - OPERATING SUPPLIES
$12,840
$5,000
$5,000
5412000 - SITE IMPROVEMENT
$6,110
$0
-
5311003 - POSTAGE 5311011 - VEHICLES 5312300 - ELECTRICITY
5916110 - OPERATING TRANSFERS OUT - UNALLOCATED DIV 4110 - Total
$0
$273,000
$273,717
$125,000
$0
-
$7,238,050
$7,521,000
$7,710,196
108
2017 Annual Operating and Capital Budget
PUBLIC WORKS CONT. 2017 GOALS
Kimball Bridge (from State Bridge to Jones Bridge) Construction (CEI)
Abbotts Bridge/SR120 (Parsons to Medlock) - RW Acquisition
Barnwell Rd at Holcomb Bridge Rd Intersection - RW Acquisition
McGinnis Ferry at Johns Creek Parkway - Intersection Improvement for Traffic Congestion Relief
Radar Signs (6 new signs)
New Sidewalks/Trails (based on sidewalk priority list)
Gateway Corner Treatments (11 corners, 6 key intersections)
McGinnis Ferry Widening - Design by Forsyth County (Payment 2 of 3)
Minor Signal Upgrades not covered under maintenance
McGinnis Ferry - additional EB lane at Chattahoochee River for Traffic Congestion Relief
Public Works 5-Year Budget $6,663,613
2013
$6,385,682
2014
$7,238,050
2015
$7,521,000
2016
$7,710,196
2017 0
$1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000
City of Johns Creek
109
2017 Annual Operating and Capital Budget
RECREATION AND PARKS
110
J
ohns Creek Recreation and Parks enriches the quality of life for the Johns Creek community by providing recreational, educational and wellness programs within facilities, parks and natural open spaces. Johns Creek is committed to enhancing the well being of its residents and visitors through comprehensive recreation and park programs, facilities, and services. Recreation & Parks maintains over 200 acres of parkland and nature reserve. Programming includes activities and sports for youth and people of all ages, ability and backgrounds. We encourage you to take a stroll, join a class, catch an outdoor concert, learn a little more about the history of our area, and just take some time to enjoy one of our most important assets, our parks.
2
DEPARTMENT SIZE
+ OUTSOURCED 2013-2017
In the past year the city acquired five new parks: Cauley Creek, Bell-Boles, Technology Park Linear Park, State Bridge Park, and Morton Road Park. After going through extensive public input the City Council has adopted concept designs for these five parks. Implementation of these park designs will begin in the next year.
Recreation & Parks 5-Year Budget 2013
$2,047,534
2014
$2,047,534 $2,954,244
2015 2016 2017
$1,891,185 $2,069,789
City of Johns Creek
111
RECREATION AND PARKS 2015 Annual Budget ADJ. 5111000 - REGULAR EMPLOYEES
2016 Annual Budget
2017 Annual Budget
$58,650
$123,790
$190,359
$180
$180
$180
5112000 - TEMP/PART-TIME EMPLOYEES
$57,825
$66,100
-
5121001 - HEALTH
$12,375
$32,435
$28,863
5121002 - L/T DISABILITY
$350
$700
$736
5121003 - DENTAL
$912
$2,435
$2,539
5121004 - LIFE
$282
$575
$592
$7,165
$11,785
$11,474
5111503 - GYM MEMBERSHIP
5122000 - SOCIAL SECURITY (FICA) 5123000 - MEDICARE
$1,675
$2,760
$2,684
$10,025
$21,045
$20,905
$35
$80
-
$180
$275
$370
$10,993
$5,000
$5,000
$284,500
$268,500
$322,370
$1,112,915
$740,915
$832,300
$353,067
$300,000
$300,000
$4,720
$1,700
$17,000
$650
$650
$625
5234000 - PRINTING & BINDING
$2,260
$2,260
$2,500
5235000 - TRAVEL
$1,470
$1,500
$3,300
$680
$700
$3,205
$73
$1,000
$500
$0
$0
$14,500
$465
$500
$500
$1,085
$1,000
$3,490
$235
$250
$1,125
$62,130
$50,000
$49,980
$4,730
$5,000
$4,992
$84,015
$85,000
$85,200
$0
$0
$164,500
$168,130
$165,050
-
$640,000
$0
-
$58,972
$0
-
$12,500
$0
-
$2,953,244
$1,891,185
$2,069,789
5124000 - RETIREMENT - UNEMPLOYMENT INSURANCE 5127000 - WORKERS COMPENSATION 5212000 - PROFESSIONAL SRVCS 5212002 - CH2M HILL 5212100 - CONTRACTED 5222000 - REPAIRS & MAINTENANCE 5223200 - RENTAL - EQUIP & VEHICLES 5233000 - ADVERTISING
5236000 - DUES AND FEES 5237000 - EDUCATION & TRAINING 5239001 - HOSPITALITY 5239003 - MERCHANT SERVICES CHARGE 5311002 - OFFICE SUPPLIES 5311011 - VEHICLES 5312100 - WATER / SEWAGE 5312200 - NATURAL GAS 5312300 - ELECTRICITY 5317003 - OPERATING SUPPLIES - EVENTS AND PROGRAMS 5411000 - SITES/LAND 5425000 - OTHER - UNALLOCATED DIV 6110 - Total
112
2017 Annual Operating and Capital Budget
RECREATION AND PARKS 2016 ACCOMPLISHMENTS
461 Field Rentals
14,325 Special Event Attendance
13,050 Farmers Market Shoppers (est)
130
Summer Lego Camp Participants
NEW Newtown Amphitheater Restrooms
3,339
Autrey Mill Association Participation Visitors Center Chimney Restoration at Autrey Mill Nature Preserve Summerour Farm House Foundation Stabilization at Autrey Mill Nature Preserve
Large Playground Renovation at Ocee Park
Shakerag Park Large in-field Baseball Field
RECREATION AND PARKS
City of Johns Creek
2017 GOALS
AUTREY MILL • Farm House Museum Renovation OCEE PARK • Improve ADA Access for Field #5 • Bathroom Renovations NEWTOWN PARK • Bathroom Renovations • Indoor Facility Improvements (Park Place Paint, Kitchen Cabinets) • Amphitheater - Seal and Stain Wood Beams
113
114
2017 Annual Operating and Capital Budget
ONE TIME EXPENDITURES BY DEPARTMENT For FY2016, all One Time Expenditures are integrated into the Departments or Capital Projects Fund as adopted. For FY2017, the One Time Expenditures below the material threshold of $5,000 are listed on the front page of each Department’s Budget Request. The One Time Expenditures over the material threshold are listed with the other Enhancements for further consideration by the City Council. City Clerk
2016
5212004
Election
2016 Special Election and Runoff for Vacated Council Posts
5311000
Supplies
Additional Shelving unit for Records
5233000
Advertising
5239001
Hospitality
Enhancement List
2017
$200,000
-
$800
-
Ads (in AJC or FC Daily Report) for any Charter Changes (6 at $500)
-
$3,000
Charter Task Force - Hospitality for Meetings (4 at $50)
-
$200
Election - November 2017
-
$20,000
City Manager
2017
Enhancement List
Economic Development Implementation - Site Plan Development
Community Development 5234000
Printing and Binding
2016 Printing documents/handouts for Comp Plan Meetings (20 at $50)
Court Contractual
Probation Audit of outstanding cases
5317003
Operating Supplies
New Scanner
Facilities
-
Building
Renovation of Permit Counters for ADA Accessibility
$4,000
-
$500
-
2017
$18,000
2016 Operating Supplies
Document Management Software Enhancement
$1,000
2017
2016
IT/GIS 5317003
2017
2016
5212003
5222003
$150,000
-
2017
$150,000
-
Enhancement List
Court Audio System Upgrades
-
$25,000
Enhancement List
Fire - Mobile Software Upgrades
-
$70,000
Enhancement List
Fire Station - Surveillance Cameras
-
$10,500
Enhancement List
Park - Surveillance Cameras - Expansion in Newtown, Add Ocee
-
$22,500
City of Johns Creek
115
ONE TIME EXPENDITURES CONT. Fire
2016
2017
$15,000
-
$7,500
-
$26,000
-
521.20-00
Professional Services
Fire Feasability Study
523.60-00
Dues and Fees
Accreditation Fees
523.70-00
Education and Training
Paramedic Class - 6 fire fighters being trained as paramedics
531.10-14
Medical
Continuous Positive Airway Pressure devices (engine 61 & 63)
$2,500
-
531.70-11
Officer Supplies
New Radios (compliant with federal mandate and new system)
$95,000
-
531.70-11
Officer Supplies
Radio Headset for Boat purchased in 2015
$4,800
-
531.70-11
Officer Supplies
Camera for Public Educator/Public Relations Officer
$1,200
-
531.70-11
Officer Supplies
Utility Trailer
$2,400
-
531.70-11
Officer Supplies
Fire Hose Nozzle Replacements (Phase 1 of 3)
$7,000
-
523.70-00
Education and Training
Textbooks/Materials for Paramedic Class for 6 Students
-
$3,120
531.10-10
Other Supplies
Kitchenware at Station 62
-
$300
531.10-10
Other Supplies
Replacement Fire Hoses
-
$1,500
531.10-10
Other Supplies
Hand Tool Replacements for Apparatus (broken/worn)
-
$2,600
531.10-10
Other Supplies
Microphone for Public Education Camera
-
$120
531.10-10
Other Supplies
Action Cameras for Training (3 at $250)
-
$750
531.10-14
Medical
Endotracheal tube placement cameras "King Vision Devices" (2 at $1,250)
-
$2,500
531.70-00
Other
Community CPR - Additional Manikins for Expanding Class (4 at $450)
-
$1,800
531.70-00
Other
AED Trainers (6 additional units at $358 each)
-
$2,148
531.70-02
Office Equipment
Standup Work Desks (2 at $395)
-
$790
531.70-11
Officer Supplies
Holmatro Mini-Cutters (3 at $1,150)
-
$3,450
531.70-12
Officer Supplies
Power Hawk Rescue Cribs (6 at $750)
-
$4,500
Enhancement List
Advance Life Support Training Manikin
-
$19,500
Enhancement List
Firefighter Bailout System
-
$62,122
Enhancement List
Hose Nozzle Replacement (year 2 of 3)
-
$7,000
Enhancement List
Paramedic Class for 6 Students
-
$24,000
Enhancement List
Pre-pay Fire Apparatus Debt (save $90,191 in interest)
-
$266,369
Enhancement List
Radio Replacements (Final Phase)
-
$217,263
116
2017 Annual Operating and Capital Budget
City of Johns Creek
117
ONE TIME EXPENDITURES CONT. Police
2016
531.70-11
Officer Supplies
New Radios (compliant with federal mandate and new system)
542.50-00
Other
Supplies for 4 new officers ($21K per new officer)
2017
$135,000
-
$84,000
-
Enhancement List
4 new Police Cars ($55K per)
-
$220,000
Enhancement List
4 new Police Position Supplies ($21K per)
-
$84,000
Enhancement List
Automated License Plate Recognition (Phase II); 4 units
-
$70,000
Enhancement List
Ballistic Helmets for all Officers
-
$19,500
Enhancement List
Crime Scene 3D Scanner
-
$0
Enhancement List
Radio Replacements (Final Phase)
-
$241,185
Public Works
2016
2017
521.21-00
Contracted
North Fulton Comprehensive Transportaton Plan Update
$60,000
-
521.21-00
Contracted
Study of Rogers Bridge Connection over Chattahoochee
$50,000
-
521.21-00
Contracted
Study for Trails in the Autrey Mill Area
$55,000
-
Recreation and Parks Enhancement List
2016 Veterans Event(s) - Capital Funding
2017 $65,000
2016
2017
One Time Expenditures below material threshold of $5,000
$16,200
$27,778
One Time Expenditures above material threshold of $5,000
$902,500
$1,528,939
$918,700
$1,621,717
Total (all One Time Expenditures)
2017 Annual Operating and Capital Budget
ACCRUAL FUNDS
118
Accrual Projects Fund Totals Vehicle Replacement ChatComm
$2,519,000 $468,850
Maintenance
$5,967,000
Total
$8,954,850
Maintenance Accrual Categories Road Resurfacing: Neighborhoods
$5,000,000
Road Resurfacing: Main Roads
$500,000
Traffic Signals
$160,000
Fire Stations
$12,000
Autry Mill Nature Preserve Ocee Park Newtown Park Maintenance Accrual Subtotals
$100,000 $55,000 $140,000 $5,967,000
Vehicle Replacement Categories Police (Existing) Vehicles Fire (Existing) Vehicles
$700,000 $1,747,000
Public Works (Existing) Vehicles
$72,000
Vehicle Replacement Subtotals
$2,519,000
Accrual Projects Detail Neighborhood Road Resurfacing
Accrual Category $5,000,000 Road Resurfacing: Neighborhoods
Other Road Resurfacing (main and high traffic local roads)
$500,000 Road Resurfacing: Main Roads
CCTV Camera Replacements
$160,000 Traffic Signals
Fire Station Repairs Farm House Museum Renovation Bathroom Renvoations
$12,000 Fire Stations $100,000 Autrey Mill Nature Preserve $55,000 Ocee Park
Bathroom Renvoations
$100,000 Newton Park
Facility Improvements
$40,000 Newton Park
Engine and Ladder Replacement 10 Patrol and 2 Admin Vehicles Truck Replacements ChatComm
$1,747,000 Fire Vehicles $700,000 Police Vehicles $72,000 Public Works Vehicles $468,850 ChatComm $8,954,850
City of Johns Creek
119
2017 Annual Operating and Capital Budget
Section | 6
APPENDIX
120
City of Johns Creek
121
122
2017 Annual Operating and Capital Budget
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 80,000 people, the city shares a Metro Atlanta population of approximately 5.2 million, the fastest growing** metropolitan region in the U.S. * Source: 2010 Census **2014 American Communities Survey *** Source: Metro Atlanta Chamber of Commerce
Population Race
2000*
2007*
2010***
2014**
White Alone
49,178
81.5%
51,726
73.8%
48,684
63.45%
50,693
62.6%
Asian Alone
6,356
10.5%
9,571
13.7%
17,925
23.36%
18,200
22.5%
Black Alone
3,269
5.4%
6,191
8.8%
7,062
9.2%
8,853
10.9%
Two or More Races
952
1.6%
1,511
2.2%
1,860
2.42%
2,292
2.8%
Some Other Race Alone
505
0.8%
945
1.3%
1,081
1.41%
746
.9%
American Indian Alone
70
0.1%
79
0.1%
94
.12%
181
.2%
Pacific Islander Alone
14
0.0%
26
0.0%
22
.03%
15
0.0%
Total:
60,344
Hispanic Origin (Any Race)
Population by Age
1,819
70,049 3.0%
Est. 2000 *
3,133
76,728 4.5%
Est. 2007 *
0-4
8.9%
8.7%
5-9
4,000
80,979 5.21%
2010 ***
4,445
5.5%
2014** 6.0%
6.3%
10.2%
9.8%
8.7%
8.2%
10 - 14
9.6%
9.9%
10.0%
9.6%
15 - 19
6.2%
7.2%
8.3%
8.3%
20 - 24
2.6%
3.8%
3.5%
3.8%
25 - 34
12.6%
9.2%
8.5%
8.7%
35 - 44
23.9%
20.6%
17.9%
16.3%
45 - 54
16.0%
17.5%
19.8%
18.7%
55 - 64
6.2%
9.2%
10.6%
12.1%
65 - 74
2.5%
2.8%
4.0%
5.2%
75 - 84
1.0%
1.1%
2.1%
2.0%
85+
0.3%
0.3%
0.7%
0.8%
City of Johns Creek
123
124
2017 Annual Operating and Capital Budget
City of Johns Creek
Demographics
125
Families & Households Est. 2000 *
Est. 2007 *
2010 ***
Number of families
16,738
18,740
21,189
Number of households
20,115
23,013
26,266
3.0 people
3.04 people
2.92
46%
Not available
48.7%
Household size Households with children
Income Est. 2000 * Per capita income
2010 ***
$44,378
$45,053
Median household income
$105,015
$106,950
Average household income
$133,009
$132,831
Education Est. 2000 *
Est. 2007 *
97.60%
N/A
97.30%
44%
N/A
64%
High school Graduates College Grad or more
2010 ***
Business Est. 2000 * Number of businesses
Not available
Est. 2007 *
2010 ***
1,901
2,078
Other Facts Total square miles Total acreage Average commute time
31.4 sq. miles 20,084 acres 30.2 mins.
Public libraries
2
Public parks
4
Public high schools
4**
Public middle schools
4**
Public elementary schools
11**
*Source: Estimates only. 2007 figures based on ESRI-Business Analyst research for the city’s 2030 Comprehensive Plan. **Source: Though only 14 public schools are actually within the city, five schools in Roswell and Alpharetta have students from Johns Creek attending them, making a total of 19 public schools serving the city. ***Source: 2010 Census. ****Source: Business certificates issued by Revenue Division.
126
2017 Annual Operating and Capital Budget
GA Law on Local Government Budget 36-81-2. Definitions (1) “Budget” means a plan of financial operation embodying an estimate of proposed expenditures during a budget period and the proposed means of financing them. (2) “Budget officer” means that local government official charged with budget preparation and administration for the local government. The official title of the local government budget officer shall be as provided by local law, charter, ordinance, or appropriate resolution of the governing authority. (3) “Budget ordinance,” “ordinance,” or “resolution” means that governmental action which appropriates revenues and fund balances for specified purposes, functions, or activities for a budget period. (4) “Budget period,” means the period for which a budget is proposed or a budget ordinance or resolution is adopted. (5) “Capital projects fund” means a fund used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by resources from proprietary type activities which are accounted for in enterprise funds or those financed with funds held by the local government in a trustee capacity. (6) “Debt service fund” means a fund used to account for the
accumulation of resources for and the payment of general long-term debt principal and interest. (7) “Enterprise fund” means a fund used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing authority is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing authority has decided that periodic determination of revenues 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 selfbalancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,
and changes therein, which is segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulation, restrictions, or limitations. (11) “General fund” means the fund used to account for all financial resources except those required to be accounted for in another fund. (12) “Governing authority” means that official or group of officials responsible for governance of the unit of local government. 13) “Internal service fund” means a fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit or to other governmental units on a cost reimbursement basis. (14) “Legal level of control” means the lowest level of budgetary detail at which a local government’s management or budget officer may not reassign resources without approval of the governing authority. The legal 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
City of Johns Creek
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.
project-length balanced budget for each capital projects fund in use by the government. The projectlength 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) 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.
(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) Each unit of local government shall adopt and operate under a
(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.”
127
128
2017 Annual Operating and Capital Budget
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 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 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.
City of Johns Creek
(2) The notice required by paragraph (1) of this subsection may be included in the statement published pursuant to subsection (e) of this Code section in lieu of separate publication of the notice. (h) Nothing in this Code section shall be deemed to preclude the conduct of further budget hearings if the governing body deems such hearings necessary and complies with the requirements of subsection (e) of this Code section.
36-81-6. Adoption of budget ordinance or resolution; form of budget. (a) On date after the conclusion of the hearing required in subsection (f) of Code Section 36-81-5, the governing authority shall adopt a budget ordinance or resolution making appropriations in such sums as the governing authority may deem sufficient, whether greater or less than the sums presented in the proposed budget. The budget ordinance or resolution shall be adopted at a public meeting which shall be advertised in accordance with the procedures set forth in subsection (e) of Code Section 3681-5 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.
129
130
2017 Annual Operating and Capital Budget
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.
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 ACCRUAL ACCOUNTING: Method of accounting in which transactions assessment of real and personal property at 100% fair market are recorded at the time they are incurred, as opposed to when cash value. is received or spent. ASSET: Resources owned or held by a government that have ACTUAL EXPENDITURES: Includes monetary value. personnel services, employeerelated expenditures and all other operating expenditures as authorized by the City Council.
ADOPTED (APPROVED) BUDGET:
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
City of Johns Creek
legally authorizing City Officials to obligate and expend resources. BUDGET OFFICER: “Budget officer” means that local government officials charged with budget preparation and administration for the local government. The official title of the local government budget officer shall be as provided by local law, charter, ordinance, or appropriate resolution of the governing authority. BUDGET ORDINANCE: “Ordinance,” or “Resolution” means that governmental action which appropriates revenues and fund balances for specified purposes, functions, or activities for a budget period. BUDGET PERIOD: Budget period, means the period for which a budget is proposed or a budget ordinance or resolution is adopted. BUDGETARY CONTROL: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.
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. CONTRACTUAL SERVICES: Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services.
COST CENTER: The allocation of resources by functional area within an agency or department.
D
DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. DEBT SERVICE: The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. DEBT SERVICE FUND: The fund used to account for the accumulation of resources for and the payment of, principal and interest on long-term debt, specifically bond issues. DEPARTMENT: A major administrative division of the City with indicated overall management responsibility for an operation or a group of related operations within a functional area. DEPRECIATION: The portion of the cost of a fixed asset charged as an expenditure during a particular period. The cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost.
E
ENCUMBRANCE: A commitment of funds against appropriations in which the expenditure has not actually been made at the time of recording. It may be in the form of a purchase order, purchase requisition, or a contract for goods
131
132
2017 Annual Operating and Capital Budget
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. FIXED ASSETS: Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. FRANCHISE FEES: A fee levied on utilities in exchange for allowing the utilities the use of public rightof-way. FUND: An independent fiscal and accounting entity with a selfbalancing set of accounts. These
accounts record cash and other assets together with all related liabilities, obligations, reserves and 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.
in another fund.
FUND BALANCE: Refers to the excess of assets over liabilities and is therefore, generally known as amount available for appropriation.
GENERAL OBLIGATION BONDS: Bonds whose principal and interest are paid from property tax for debt service and are backed by the City’s full faith and credit. Approval by referendum vote is required for general obligation bonds to be issued.
FUND BALANCE (assigned): Amounts a government intends to use for a particular purpose. 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.
G
GENERAL FUND: General fund means the fund used to account for all financial resources except those required to be accounted for
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.
GOALS: A measurable statement of desired conditions to be maintained or achieved. GOVERNING AUTHORITY: Governing authority means that official or group of officials responsible for governance of the unit of local government. 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
City of Johns Creek
level of control is the lowest level of budgetary detail at which a local government’s management or budget officer may not reassign resources without approval of the governing authority. The legal level of control shall be, at a minimum, expenditures for each department for each fund for which a budget is required. This does not preclude the governing authority of a local government from establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control. LIABILITIES: Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. A budget prepared along departmental lines that focuses on what is to be bought. It lists each category of expenditures and revenues by fund, agency, department, division, and cost center. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance.
M
MILLAGE RATE: The ad valorem tax rate expressed in the amount levied per thousand dollars of the taxable assessed value of property. One mill is equal to one dollar per thousand. MODIFIED ACCRUAL ACCOUNTING: A basis of accounting in which revenues are recorded when collected within the current period or soon enough thereafter to
be used to pay liabilities of the current period and expenditures are recognized when the related liability is incurred.
O
OBJECTIVES: Unambiguous statements of performance intentions expressed in measurable terms. OPERATING BUDGET: The portion of the budget pertaining to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personal services, fringe benefits, commodities, services, and capital outlay.
P
PERFORMANCE INDICATORS: Special quantitative and qualitative measure of work performed as an objective of a department. PERFORMANCE MEASURE: An indicator that measures the degree of accomplishment of an activity. The three types used in the local government are: Effectiveness The degree to which performance objectives are being achieved. Efficiency - The relationship between work performed and the resources required to perform it. Typically presented as unit costs. Workload - A quantity of work performed. PERSONAL PROPERTY: Property that can be moved with relative ease, such as motor vehicles, boats, machinery, and inventoried goods. POLICY: A policy is a guiding
principle which defines the underlying rules which will direct subsequent decision-making processes. PROPRIETARY FUNDS: Used to account for government’s ongoing organizations and activities that are similar to those found in the private sector. PROGRAM: A body of work that delivers a service or accomplishes a task and whose costs can be isolated and identified. PROPERTY TAX: Tax based on assessed value of a property, either real estate or personal. Tax liability falls on the owner of record as of the appraisal date. PROPRIETARY FUNDS: Used to account for government’s ongoing organizations and activities that are similar to those found in the private sector. PUBLIC HEARING: A public hearing is a specifically designated time, place, and opportunity for citizens, community groups, businesses, and other stakeholders to address the Legislative body on a particular issue. It allows interested parties to express their opinions and the Legislative body and/or staff to hear their concerns and advice.
R
REAL PROPERTY: Land, buildings, permanent fixtures, and improvements. RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.
133
134
2017 Annual Operating and Capital Budget
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.
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.
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.
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.
REVENUE: Funds that the City receives as income. It includes such items as taxes, licenses, user fees, service charges, fines, penalties, and grants.
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.
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.
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
U
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.
City of Johns Creek
135
136
2017 Annual Operating and Capital Budget
City of Johns Creek 12000 Findley Road, Suite 400 Johns Creek, GA 30097 678.512.3200 | JohnsCreekGA.gov