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2010 DeKalb County Budget Presentation
2010 DeKalb County Budget Presentation
2010 DeKalb County Budget Presentation
1
Budget Process: Important Dates
Budget Process
Departments Submit Requests August 28, 2009
CEO Summary
Revenues CEO Submits Budget to BOC December 15, 2009
Expenditures
Analysis CEO Neighborhood Budget Gatherings January – February 2010
HOST & Homestead
BOC Budget Committee Review January – February 2010
2
Challenging Economic Environment
Loss of Property Tax Digest by $1 Billion
HB 233 (Moratorium on Reassessments through 2011)
SB 55 (Consider Foreclosure Sales)
Budget Process
HB 595 (Freeze on Homestead Increases)
CEO Summary
Loss of Sales Tax Receipts
Revenues 2007 $100.6 million
Expenditures 2008 $ 95.3 million
2009 $ 87.5 million
Analysis
HOST & Homestead Loss of Revenue from Dunwoody & HB 264
Loss of $19+ Million
450 446
419
400
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
4
Revenues
Tax Funds
2010
Budget Process
Sales Tax (HOST) $88.3
CEO Summary
Property Taxes (Residential & Commercial) 348.9
Revenues
Expenditures Excise Taxes 35.8
Analysis Licensing 20.3
HOST & Homestead Federal, State and Local Government 4.3
Fines 32.3
Other 39.9
Fund Balance 12.8
Total* $582.7
740000
Budget Process 730000
CEO Summary 720000
Revenues
710000
Expenditures
700000
Analysis
690000
HOST & Homestead`
680000
670000
660000
650000
2001 2002 2003 2004 2005 2006 2007 2008 2009
6
Priorities in 2010
A Balanced Budget
Budget Process
CEO Summary Cut Spending
Revenues
Increase Revenue
Expenditures
Analysis Continue Our Advances in Public
HOST & Homestead
Safety
Better Customer Service
Fiscal Accountability
Minimize Tax Burden on Citizens
7
Priorities in 2010
Budget Process
CEO Summary Balanced Budget Means
Revenues
Expenditures
Analysis Appropriations = Anticipated Revenues
HOST & Homestead
8
Priorities in 2010
Balanced Budget
Budget Process
Spending Cuts
CEO Summary 2009 Spending Cuts $17.9 million
Revenues
2010 Spending Cuts
Expenditures Public Safety $4.6 million
Analysis Courts & Jail $1.9 million
Information Systems $4.3 million
HOST & Homestead
Facilities Management $2.5 million
General Administration $3.2 million
Human Services $2.7 million
Public Works $3.9 million
Parks & Libraries $2.8 million
Debt Service $0.8 million
Hospital $0.1 million
Capital Projects $3.1 million
Budgetary Reserves $4.2 million
9
$52.0 Million
Tax Funds Expenditure Budget
2008 – 2010
By Major Category
Millions
700
636
Budget Process 606 583
600
CEO Summary Holding Accounts
Retirement Services
Revenues 500
Other Financing
Expenditures Debt Services
Analysis
400 Other Costs
0
2008 2009 2010
10
Priorities in 2010
Budget Process
Balanced Budget
CEO Summary Increase Revenue
Revenues
Fees
Expenditures
Recorders Court $2.6 million
Analysis
Fire & Rescue $1.2 million
HOST & Homestead
Performing Arts / Golf $0.5 million
Millage Increase
1.25 Public Safety $20.4 million
0.61 General $9.9 million
Professional & Training $375 thousand
Uncollected Revenue $3.9 million 11
Priorities in 2010
Budget Process
CEO Summary
Revenues
Expenditures
Analysis
HOST & Homestead
12
Priorities in 2010
13
Priorities in 2010
Budget Process
Better Customer Service
CEO Summary 1% Merit Increment
Revenues
Additional Training to Downsized Workforce
Expenditures
Analysis
HOST & Homestead
14
Priorities in 2010
15
Priorities for 2010
Minimize Tax Burden on
Budget Process
Citizens
CEO Summary
Revenues
Utilize Homestead Exemption at 95% of
HOST Receipts
Expenditures
Analysis Continue suspension of Sick Leave
HOST & Homestead
Incentives
Continue Monitoring of Overtime
Continue suspension of Vehicle
Replacements, except Public Safety
Rebuild Your “Rainy Day” Fund
Adjustment of Assessment Values
16
2010 Revenues
Budget Process
Public Safety
CEO Summary
Courts
Revenues 24%
Gen. Govt.
18
Budget Changes from 2009
2010* 2009 $ Change Percentage
Budget Process
Public Safety $179 $183 (4.6) -2.5%
CEO Summary Courts & Jail 142 144 (1.9) -1.3%
In millions
*Before Prior Years‟ Encumbrances
19
Operating Expenditure Trends
(in millions)
$200
Revenues $140
$40
$20
$0
Public Courts & General Human Public Parks &
Safety Jail Services Works* Library*
Budget Process
CEO Summary 2008 Adopted Budget $636.5
Revenues
2009 Adopted Budget $606.7
Expenditures
Analysis
2010 Requests from Departments $686.4
HOST & Homestead
In millions
21
DeKalb’s Contributions to Grady
Operations Debt Total
Budget Process Service
CEO Summary
Revenues 2006 15,911,093 6,074,416 21,985,509
Expenditures
2007 20,867,099 6,431,138 27,298,237
Analysis
HOST & Homestead
2008 10,867,099 6,993,964 17,861,063
Budget Process
CEO Summary
Enterprise Fund is a self-sustaining fund
Revenues primarily supported from user charges
Expenditures
23
Enterprise Funds Budget Summary
Watershed Management
Budget Process 2008 $170,921,896
CEO Summary
2009 $161,373,132
2010 $196,021,109
Revenues Positions 914
Expenditures
Sanitation
Analysis
2008 $80,998,336
HOST & Homestead 2009 $71,303,910
2010 $69,852,973
Positions 742
Airport
2008 $9,012,595
2009 $11,942,690
2010 $11,620,517
Positions 27 24
Local Government Comparison
Cost of Water & Sewer, Sanitation and Taxes
for a $200,000 Home
DeKalb
Budget Process
Fayette
CEO Summary
Clayton
Revenues Rockdale
Expenditures Douglas
Analysis Henry
Cobb*
HOST &
Gwinnett
Homestead
Atl/Fulton*
Atl/DeKalb
Fulton*
Average Water Usage 7,000 gallons per month. Excludes State & School Taxes. *Before 2010 Millage
Increases in other counties. 25
Tax Savings
on $200,000 Home in 2010
With Without
Budget Process HOST HOST
CEO Summary
County Operations $598.11 $1,174.60
Revenues
Bonds 155.20 155.20
Expenditures
Analysis Schools 1,551.15 1,551.15
State 19.50 19.50
HOST &
Homestead Total $2,323.96 $2,900.45
26
Where Your Tax Dollar Is Spent
County Debt
Budget Process 6.7%
CEO Summary
Revenues
County Operations
Expenditures 25.7%
Analysis
HOST &
Homestead
Total Schools
66.7%
State
0.8%
28
Homestead Operating Taxes
DeKalb: “The Best Deal in Town”
29
Summary
30
Summary
2. Priorities
A Balanced Budget
Cut Spending
Increase Revenue
Continue Our Advances in Public Safety
Better Customer Service
Fiscal Accountability
Minimize Tax Burden on Citizens
31
Your 2010 DeKalb County Budget
Delivering the Services You Expect and Deserve
Making Wise Use of Your Tax Dollars
32
Notes
33
Your 2010 DeKalb County Budget
Neighborhood Budget Gatherings 7:00 - 8:30 p.m.
Montgomery Elementary
3995 Ashford Dunwoody Rd Stephenson MS
Atlanta 922 Stephenson Rd
1/26/2010 Tucker Recreation Ctr Stone Mountain
4898 La Vista Rd 2/9/2010
Torah Day School Tucker
1985 La Vista Rd 1/2/2010
Berean Church
Atlanta 2201 Young Rd
2/16/2010 Stone Mountain
2/18/2010
35