A study of the financial and budget issues if the City of Stone Mountain were to annex surrounding areas, including the Stone Mountain CID (including Royal Atlanta) and the Smoke Rise neighborhoods more closely associated with Tucker.
This is an option for the Smoke Rise community as it is also a part of the new proposal for creating the City of Tucker, DeKalb County, Georgia.
A study of the financial and budget issues if the City of Stone Mountain were to annex surrounding areas, including the Stone Mountain CID (including Royal Atlanta) and the Smoke Rise neighborhoods more closely associated with Tucker.
This is an option for the Smoke Rise community as it is also a part of the new proposal for creating the City of Tucker, DeKalb County, Georgia.
A study of the financial and budget issues if the City of Stone Mountain were to annex surrounding areas, including the Stone Mountain CID (including Royal Atlanta) and the Smoke Rise neighborhoods more closely associated with Tucker.
This is an option for the Smoke Rise community as it is also a part of the new proposal for creating the City of Tucker, DeKalb County, Georgia.
City Hall 875 Main Street Stone Mountain, GA 30083 770-498-8984 CITY OF STONE MOUNTAIN ANNEXATION STUDY TABLE OF CONTENTS Executive Summary Introduction Study Area Map Part 1. General Fund Revenues Part 2. General Fund Expenditures Appendix A Line Item General Fund Budget Page 1 Page 3 Page 4 Page 13 Page 22 CITY OF STONE MOUNTAIN ANNEXATION STUDY Executive Summary The boundari es of the study area encompass 12.21 square mi les of eastern DeKalb County, including the existing City of Stone Mountain (see map on page 3). The estimated population of the study area is 17,572. The primary goal of the study was to determine if the revenues from general fund sources would provide residents and prope1iy owners a higher level of governmental service at the same or lower cost than is currently being experienced. The primary general fund services are: Poli ce patrol, investigations and municipal court Code Enforcement (propetiy maintenance, nuisances, and other non-criminal offenses) Permitting ofland use (zoning, variances and special use), Building pe1mits and inspections Roads and sidewalks Parks and Recreation Community and economic development Solid waste management and storm water management are proprietary funds supported by fees for services. Currently the City of Stone Mountain contracts with Advanced Disposal for solid waste services. Fees for commercial containers are twenty percent (20%) lower than fees charged by DeKalb County. Residential service includes disposal of yard debris, mixed recyclables, appliances (l imited) and once a week sanitary garbage pickup of 95 gallon containers. Containers are provided by the city. The current annual cost for these services is $198.90 including the container. Storm water fees equal those charged by DeKalb County with the benefit that all revenues will be expended in the study area for storm water projects. The study concluded that revenues would exceed expenditures in the general fund by $417,520. TOT AL REVENUE 8,137,461 TOT AL EXPENSE 7, 719,940 SURPLUS 417,520 The surplus is estimated to be sufficient for the sta1i up costs and costs related to transition from DeKalb County services to incorporated services by the City of Stone Mountain. The two impact findings of the study were: The increased taxation due to utility franchise fees, primarily electric power. The City of Stone Mountain proposes to roll back the ad valorem property tax rate (mil rate) by an amount equal to the new franchise fees so that taxpayers will not experi ence an over all increase in taxation. Police services would substantially improve in the study area from the level of service currently provided by the DeKalb County Tucker Precinct. The Tucker Precinct averages one officer for every 2,258 residents. The study proposes one officer for every 585 residents, which is slightly higher than the City's current ration of one officer for every 534 residents (see the table on page 17 for additional comparisons. The conclusion is that incorporation of the study area will provide general fund services at the same or lower cost than is currently being experienced by unincorporated residents. Introduction On September 25, 2013 the City of Stone Mountain received a request for proposal from propetiy owners in the Stone Mountain Industrial Park for an annexation plan. The City determined that a feasibility study similar to the studies conducted by the Carl Vinson Institute of Government for the new cities of Dunwoody and Brookhaven would be the first step in the development of an atrnexation plan. This repoti presents the results of the feasibility study. The following factors were used to identify the geographical boundaries of the study: 1. Create no unincorporated islands (areas surrounded by the proposed new boundaries) 2. Include unincorporated areas that are only accessible by road through the existing City 3. Create a study area that balances the taxable commercial and residential propetiy digests 4. Follow existing boundaries of politically defined areas. Approximately 80% of the study area is bounded by a. The western boundary line of the Stone Mountain CID b. The eastern boundary line bordering Gwinnett County c. Georgia's Stone Mountain Park The resulting study area is 12.21 square miles 1 with a population of 17,752 50 residents 2 The boundary map for the study area is found on page 3. This report provides estimates of revenues and expenditures for the study area as an established city. Some revenues and expenditures corresponding to service delivery are di vided between the County and the City during the transition from unincorporated area to incorporation. The methodology for revenue and expenditure estimates is defined for all items greater than $10,000. Sources for financial data for cities used for comparison include the Georgia Depmiment of Community Affairs Wage & Salary Survey for 2012, the most recent budgets and audits found on the Carl Vinson Institute's website, 2012 and 2013 results experienced by the City of Stone Mountain and revenues repo1ied for DeKalb County in the Estimates for a Proposed City of Brookhaven by the Carl Vinson Institute of Government. The following table compares ad valorem tax rates for the study area with DeKalb County and the annexation study area. TABLE 1 COMP ARIS ON OF 2013 ADV ALO REM TAX RATES' SDS COUNTY CITY TAX AREA OPNS HOSP FIRE OPNS BOND DIST SM Study_ Area 10.71 0.80 2.82 3.27 1.92 0.19 DeKalb Count:'._ 10.71 0.80 2.82 1.92 0.71 ' Mapping for the feasibility study was provided by New South Associates, Inc. 2 2010 US Census Bureau American FactFinder for blocks within study area CTY PD SVCS 0.25 4.25 3 2013 DeKalb County Tax Commissioner's Office except for mil equivalent of franchise fees 1 MIL EQUIV. FRANCHISE FEE 2.62 1.37 TOTAL MI L RATE 22.58 22.58 Table 2 describes the different line items found in Table l and on real property tax bills. TABLE2 REAL PROPERTY TAX DISTRICTS County operations; all services except special tax di stricts, such as COUNTY OPNS __olice, and services sanitat ion, stonn water & ai12_ort HOSP Grady Hospital Fire Department ; currently all DeKalb cities are in the fire di strict except FIRE Atlanta & Decatur City operations; all services except special tax districts, such as police, CITY OPNS and enter:r_rise services sanitation and storm water Taxation to pay for general obligation bonds approved by County referendum. Unincorporated property owners prior to annexation will BONDS continue to __ay for bonds. Incor:r_orated __ro__erty owners will not pay. Service Delivery Strategy Tax Di strict; a small number of services will SDS TAX DIST continue to be __rovided by the County, such as GIS. County Police Services; full service for unincorporated DeKalb; City CNTYPDSVCS uses DeKalb for SW AT, Bomb S_g_uad, K-9 & some crime scene duties. The franchi se fee for electric power is 2.9109% for incorporated MIL EQUIV. accounts and 1.080 I % for unincorporated accounts. This column shows FRANCHISE FEE the mil rate of franchi se fees based U_Qon assessed real values. The estimated cost of police services provided by DeKalb County for the study area is based upon the cost of the same services for a simi larly sized city in DeKalb County. Chamblee pays a 0.24 mil rate. The ad valorem tax rate for the purposes of this study is 3 .41 mils. This rate is the rate for city operations required to maintain a total rate equal to the 2013 rate for unincorporated DeKalb County. The mil rate for DeKalb County police services for the study area is 0.25. The govenm1ental servi ces proposed for the study area is a combination of in house and out sourced operations. The objective is to provide the highest level of service for the least cost. Another way of stating the objective is that there is an optimal cost/benefit to be achieved. Particular attention was paid to the level of service for the following operations: >- Police >- Roads >- Permitting >- Code Enforcement 2 ; ! . \ -.. . ' -, ' / I ' l ,_ rl -....
.._, .1 J ...... - r' _J ! \ - I \ - J I r - ! .J ' ' / ... , ' I , . ...... I ' ..... ,.... ... I ._......, I I 1 :.;. -.:-. \ . I-: .- , I!' - ( .. -.Ji. . .., ., .. \ / : I - '. \ \ ' ' . I . i \. ) . I ' 0 l 0 0.5 0.5 . ' r-1 Proposed Annex D DeKalb County D Precinct Boundary City of Stone Mountain 1 Miles () 1 Kilometers \ - .' ' \ . \ ' ... ' .,' \. /,, .. ' / \ \. .,. ....... .. . \ ,. -. , , .. r \ .. '\ \ -I I . ... : . ,- -. , ' . -.... ' . / ., ,,..... ,,.. \ < ,; , -- \ \. _,. 427 ( \ '- .. ' \ I PART 1: GENERAL FUND REVENUES Revenue estimates shown below are foll owed by a narrative discussion for each line item. 2013 Study Area Line Item Estimate 31.1100 Real Pro_Q_erty_ Current Year 1,662,319 31.1110 Utili!l'._Pro_Q_er!Y_ Tax Current Year 36, 114 31 .1177 Sanitation Franchise 43,665 31 .1200 Real Pro_Q_er!Y_ Prior Years 49,870 31 .1110 Utility ProQer!)' Tax Prior Years 0 31 .1310 Motor Vehicle 112,886 31 .1340 Tax 133,766 31.1600 Real Estate Transfer 26,739 31 .1710 Electric Franchise 1,010,000 31.1730 Gas Franchise 199,076 31.1750 Television Cable Franchise 98,400 31.1760 Tele_Q_hone Franchise 23,700 31.4100 Hotel Motel Tax 39,420 31.4200 Beer & Wine Tax 277,354 31.4300 Mixed Drink Tax 14,280 31.4900 Motor Vehicle Title Tax 11 ,697 31.6100 Business & Tax 631 , 104 31 .6200 Insurance Premium Tax 894,877 31.6300 Financial Institution Taxes 32,483 31 .6400 Business Pro_Q_er!Y_ Tax 289,859 31.6500 Bus. Pro_Q_er!Y_ Tax _e_rior 8,696 31.9000 Penalties & Interest 12,837 32.1110 Beer Licenses 20,000 32.1120 Llg_uor Sales 60,000 32.1130 Llg_uor Drink 28,000 32.1220 Insurance License 28,750 32.2200 Permits 4,944 32.221 O Zoning_ & Land Use 18,500 32.3100 Buildif!9.. Permit 196,857 33.421 O Local Road Grant 301 ,976 34.641 O Back_ground Check Fees 19,613 34.7500 Park Rentals 8,100 34.9000 Other Fees 3,723 35.1170 Fines & Forfeitures 1,829,356 36.1000 Interest Revenues 4,000 39.2100 Sale of assets 4,500 TOTAL REVENUE 8,137,461 TOT AL EXPENSE 7,719,940 SURPLUS 417,520 4 Real Property Tax - $1,662,319 The taxable value of each classification of real property wi thin the study area is as follows: STUDY STUDY AREA AREA PROPERTY CLASS PARCELS TAXABLE Commercial 292 84,426,762 Industrial 311 148,558,966 Residential 5,666 279,604,656 Utili!Y_ 20 32,080 Conservation 3 45,483 Public 172 0 Subtotal 6,464 512,667,947 Exem_0ions (4,313,649) Total 508,354,298 Percenta_g_e Business 45.446% Percenta_g_e Residential 54.539% Ad Valorem Tax Rate 0.00327 Ad Valorem Tax Revenue 1,662,319 Revenue from ad valorem taxation of real property is based upon taxation of forty percent ( 40%) of the appraised value of the property. The DeKalb County Tax Assessors Office submits a certified taxable digest to the State of Georgia each year. The taxable real property values in Table 3 are compiled from the 2013 parcel file suppli ed by the DeKalb County Tax Assessors Office for the study area. The value for exemptions is based upon the homestead exemption for owner/occupants of single fami ly residences over the age of 62 in the City of Stone Mountain. The senior exemption has income li mitations. Utility Tax - $36,114 The Georgia Depaiiment of Revenue, State Board of Equalization and the DeKalb County Tax Assessors Office prepare a Utility Tax Digest annually. The following tables show two different methods for the estimation of ad valorem taxation of utility property. ESTIMATE 1 FOR UTILITY PROPERTY TAX Assessed value of real _Q_ro_Q_er!1'._ in DeKalb 17,495,366,836 Assessed value of real property in study area 512,667,947 Ratio of study_ area to DeKalb 2.93% Total assessed util i!Y_ value all tax districts 380,229,619 Esti mated utili!1'._ dlg_est stud_y area 11,141,895 Ad valorem tax rate 0.00327 Estimated utili!Y_Qro_l'.)erty tax stud_y area 36,434 Estimate 1 was based on the ratio of the assessed value of real property in the study area to the assessed value for all real property in all tax districts in DeKalb County 1
1 Consolidation Report of the DeKalb County Tax Commissioner's Office dated July, 2013. 5 ESTIMATE 2 FOR UTILITY PROPERTY TAX 2012 Utility Digest City Stud_1_ Area of SM Stone Mountain Tax District 5,522,027 Estimated AT & T Communications 202,403 202,403 Estimated Atlanta Gas 592,270 592,270 Bellsouth Telecom/AT&T GA 338,721 338,721 CSX 179,606 179,606 Geor:_g_ia Power 4, 198,687 4, 198,687 Other 10,340 10,340 Estimated utili!Y_ d!g_est stu<!l'._ area 11,044,054 5,522,027 Ad valorem tax rate 0.00327 Estimated utility property tax study area 36, 114 Estimate 2 was based upon the 2012 assessed value of utility property in the existing City of Stone Mountain. Estimate 2 was used in thi s study. Sanitation Franchise Fee - $43,665 The contractual fee for the franchi se granted to the private contractor providing solid waste services to the City. Real Property Tax Prior Years - $49,870 Real property taxes from prior years that are col lected in the current year are included in the budget as a convenience. Technically these funds are deferred revenue that is included in the fund balance for the year in which they are earned. The estimate is based upon an experience of three percent (3%) of the annual real property tax revenues from the previous year. Motor Vehicle Tax - $112,886 The Georgia Department of Revenue and the DeKalb County Tax Commissioner's Office prepare an annual assessment of the taxable value of motor vehicles subject to ad valorem taxation. Two methods were used to establish a taxable value for the study area. The first method applied the ratio of the population of the study area to the population of unincorporated DeKalb to the assessed value of motor vehicles in unincorporated DeKalb County. The second method applied the ratio of the real estate assessed value in the study area to the real estate assessed value in unincorporated DeKalb County. The real estate method produced the lower assessed value of the two methods and was used for the revenue estimate. Total assessed MV value UNIC 1, 178,089, 150 Po_2.ulation ratio of Stuqy_Area 3.12% Ratio of Stuqy_Area RE AV to UNIC AV 2.93% Ratio of Stuqy_ Area _QO_Qulation to SM 299.30% Pro_Q_osed ad valorem tax rate 0.00327 Estimated MV ad valorem tax revenue 112,886 1 Consolidation Report of the DeKalb County Tax Commissioner' s Office dated June 9, 2013. 1 2010 US Census Bureau American FactFinder 6 36,787,351 34,521,628 17,872,439 34,521,628 Intangibles Tax - $133,766 The intangibles tax is an excise tax on mortgage security deeds recorded with the Clerk of the Superior Cou1i of DeKalb County. The rate is set by the State of Georgia. The revenue estimate of $133,766 was based on the ratio of assessed value of residential, commercial and industrial property in the study area to the assessed value of residential, commercial and industrial property in unincorporated DeKalb County. Real Estate Transfer Tax - $26,739 The real estate transfer tax is an excise tax on transfers of real prope1iy recorded wi th the Clerk of the Superior Court of DeKalb County. The rate is set by the State of Georgia. Franchise Fees - $1,331,176 Franchise fees are charges collected by providers of services that utilize ri ght of way owned by municipalities, such as electric power, natural gas pipeli nes, cable lines and telephone lines. The City proposes to use these revenues to offset the ad valorem tax rate because the franchise rate charged to property owners in unincorporated DeKalb County is lower than the rate charged to prope1iy owners in the incorporated area. The mil rate equi valent for franchise fees is estimated to be 2.62. A comparison city, the City of Snell ville, collected $1,238,386 during the fiscal year ended June 30, 2012 1
Hotel Motel Tax - $39,420 Hotels and motel s collect a tax of fi ve percent (5%) on the charges for accommodations. Three percent (3%) may be allocated to the general fund. There are four facilities in the study area. Beer & Wine Tax - $277,354 Municipalities collect a tax on beer and wi ne from the sales of wholesale distributors. The revenue estimate is based upon the ratio of the assessed value of business prope1iy in the study area to the assessed value of business prope1iy in the County multiplied times the 2010 revenue in the County. REAV RATIO 2013 STUDY AREA 2013 UNIC RE STUDY AREA TO PROPERTY CLASS RE TAXABLE TAXABLE UNIC Commercial 84,426,762 2, 755, 150,593 3.06% Industrial 148,558,966 61 2, 126,577 24.27% Totals 232,985,728 3,367,277, 170 6.92% DeKalb Coun!l'_ Revenue 4,008,514 Stud_y_ Area Estimate 277,354 Mixed Drink Tax - $14,280 Municipalities collect a tax on the sale of mixed drinks sold at licensed restaurants. The revenue estimate is based upon the ratio of the licensed restaurants in the study area (ten) to the licensed restaurants in the City of Stone Mountain (2) multiplied times the 2013 revenue in the City. 1 City of Snellville FY2012 CAFR 7 Motor Vehicle Title Tax - $11,697 State law abolished the ad valorem tax on vehicles sold on or aft er March 1, 201 3 and replaced it with a one time vehi cle title tax. The tax is collected by the Georgia Department of Revenue and remitted to local governments. The revenue estimate is based upon the rati o of the popul ation in the study area to the population of the City of Stone Mountain multiplied times the 2013 revenue in the City. Description Value Po_Q_ulation of Stud_y Area 17,572 Po_Q_ulation of Ci!Y_ of Stone Mtn. 5, 871 Ratio of Stud_y_ Area to Stone Mtn. 2.99 2013 of Stone Mtn._g_ross revenue 3,912 Estimate stuqy area fine _g_ross revenue 11 ,697 Business & Occupation Tax -$631,104 The business occupation tax is calculated on a formul a that includes gross sales and number of employees. For the study it is assumed that the same fonnul a will be used for businesses in the area to be annexed. REAV 2013 RATIO STUDY STUDY AREA RE 2013 UNIC AREA TO PROPERTY CLASS TAXABLE RE TAXABLE UNIC Commercial 84,426,762 2, 755, 150,593 Industrial 148,558,966 612, 126,577 Total 232,985,728 3,367,277, 170 0.07 Revenue for unincorQ_orated DeKalb 9, 121 , 175 Revenue estimate for stuqy area 631 , 104 Insurance Premium Tax - $894,877 The office of the State Insurance Commissioner collects and distributes the insurance premium tax for municipalities. The distribution is based upon popul ation. Therefore, the revenue estimate is based upon the rati o of the population in the study area to the population of the City of Stone Mountain multiplied times the 2013 revenue in the City. Descr[E_tion Value Po_Q_ulation of Stud_y_ Area 17,572 Po_Q_ulation of Ci!Y_ of Stone Mtn. 5,871 Ratio of Study_ Area to Stone Mtn. 2.99 2013 of Stone Mtn. _g_ross revenue 299,290 Estimate stud_y area fine _g_ross revenue 894,877 Financial Institution Tax - $32,483 Georgia cities and counties may impose a tax on the gross receipts of financial institutions located within their respective jurisdictions. Financial institutions file form PT-440 with each 8 jurisdiction for the tax. There are four branch banks located in the st udy area. Three are on Mountain lndustrial Boulevard and one is in the City of Stone Mountain. This revenue source is difficult to estimate due to its unique characteristi cs. Popul ation ratios do not take into considerati on commercial accounts. The Carl Vinson Institute used populati on ratios for their study for Dunwoody that generated an estimate of $36,622 as compared to the actual revenue of$101 ,950 in 2011 . The rati o of assessed value of commercial prope1iy in the Dunwoody study area to unincorporated DeKalb would have been more accurate ($101 ,918), and it was thi s method that was used in the study for Brookhaven. However, the validity of this ratio method is questionable because it assumes gross banking receipts generated by residenti al accounts are reflected by commercial property values. Our approach is to take the assessed value of commercial real prope1iy in the study area as a basis for an estimate of commercial banking and the population ratio as a basis for an estimate of residential banking. At this time there is no clear method for estimating the impact of industrial businesses on gross banking receipts in the study area. Therefore the estimate for this study should be considered very conservati ve. FINANCIAL INSTITUTIONS TAX ESTIMATES Revenue Estimation Method Ratio Basis Estimate Ratio of AV of commercial RE of study area to uninco1J2_orated DeKalb 3.06% 525,019 16,088 Ratio of popul ation of study area to uninco1J2_orated DeKalb Coun!l'.. 3. 12% 525,019 16,394 Total Estimate of Financial Inst. Tax 32,483 Business Property Tax - $289,859 Businesses are required to file a return of personal property of the business owned on January I at its fair market value. Personal property of a business includes: furniture, fixtures, machinery, equipment, inventory, freepo1i inventory, aircraft, boats and motors, and other personal property. Business prope1iy is taxed at the ad valorem tax rate. The ratio of assessed value of real properiy in the study area to unincorporated DeKalb County was the method used to estimate the tax digest for business personal property. Business personal property is taxed at the ad valorem rate. ESTIMATE OF BUSINESS PERSONAL PROPERTY TAX RATIO 2013 UNIC PP 2013 STUDY AREA PROPERTY CLASS AVRE TAXABLE PP TAXABLE Commercial 3.06% 1,156,134,318 35,427,710 Industrial 24.27% 218,414,400 53,007,693 Residenti al 4.42% 4,677,902 206,630 1,379,226,620 88,642,033 Ad valorem tax rate 0.00327 Estimate of tax revenue 289,859 9 Business Property Tax Prior Year - $8,696 Business prope1iy taxes from prior years that are coll ected in the current year are included in the budget as a convenience. Technically these funds are deferred revenue included in the fund balance for the year in which they are earned. The estimate is based upon an experience of three percent (3%) of the annual business property tax revenues from the previous year. Penalties & Interest - $12,837 Municipalit ies charge penalties and interest on ad valorem property taxes paid after the statutory due date. The revenue estimate is based upon a delinquency rate of one half of one percent of ad valorem taxes. Beer & Wine License - Package Sales - $20,000 The Beer & Wine License in The City of Stone Mountain is issued at a cost of $500.00 to businesses selling beer and wine by the package. The number of licensees in the study area is estimated at forty. Liquor License - Package Sales - $60,000 The Liquor License for businesses selling di stilled spiri ts, beer and wine by the package is assumed at a cost $6,000, whi ch is the same as charged by DeKalb County. The City CULTentl y does not issue li censes for package sales of di still ed spirits. The number of licensees in the study area is estimated at ten. Liquor License - Consumption by the Drink - $28,000 The Liquor License in The City of Stone Mountain is issued at a cost of $2,800.00 to businesses selli ng di stilled spirits, beer and wine by the dri nk for consumption on the premises. The number of licensees in the study area is estimated at ten. Insurance License - $28,750 Georgia law allows cities to collect a fee from insurance companies doing business within the city's boundaries. This revenue is not directly proportional to population. The City of Stone Mountain collected $19,075 in 2012. Snellville, a city similar in size to the study area, collected $30,275 in 2011 . The ratio of the study area popul ation to the population of Snell ville is 95%. The rationale for this method is that there will be proportionately more companies doing business in a larger jurisdi ction. Permits - $4,944 The estimate for permit fees is based upon the ratio of the populati on of the study area to the population of the City of Stone Mountain (2.99) multiplied times the annual revenue of the City of Stone Mountain for permits for signs, parades, outdoor displays of merchandise among others. Zoning & Land Use Permits - $18,500 Fees are charged for plan review and inspecti ons. Fees are based upon the amount necessary to fund the service. Revenue is based upon the number of estimated applications. Also included in this category are land disturbance pennits (required by state law) and applications for land use variance and special land use. 10 Building Permit - $196,857 Fees are charged for plan review and inspections. Fees are based upon the amount necessary to fund the service. The estimate is based upon the ratio of the number of real propetiy parcels in the study area to the number ofreal prope1iy parcel s in unincorporated DeKalb County. 2013 STUDY RE AV RATIO AREA RE 2013 UNIC RE STUDY AREA PROPERTY CLASS TAXABLE TAXABLE TO UNIC Commercial 84,426,762 2, 755, 150,593 3.06% Industrial 148,558,966 612, 126,577 24.27% Residential 279,604,656 6,329,966,344 4.42% Totals 512,590,384 9,697,243,514 5.29% Permit Revenue DeKalb Co. 3,724,164 Estimate Permit Revenue Stud_y_ Area 196,857 Local Road Assistance Grant (LMIG) - $301,976 The State of Georgia provides a grant to local governments that agree to match thi1iy percent (30%) of the total project cost to repair roads. Funding is determined by the number of center line lane mil es and population. The estimate for the LMIG grant is based upon the ratio of the area of the study area to the area of the City of Stone Mountain (7.1 8) multiplied times the 201 3 grant to the City of Stone Mountain ($42,058). Background Check Fees - $19,613 The estimate for background check fees is based upon the ratio of the population of the study area to the population of the City of Stone Mountain (2. 99) multiplied times the annual revenue of the City of Stone Mountain. Park Rentals - $8,100 The City of Stone Mountain has four parks with playgrounds, tennis courts, softball fields, little league baseball fields, picnic tables, pavilions, and a full scale football fi eld. Smoke Rise Park and Smoke Rise II are passive parks. Other Fees - $3,723 The estimate for other fees is based upon the ratio of the population of the study area to the population of the City of Stone Mountain (2.99) multiplied times the annual revenue of the City of Stone Mountain for services such as The election qualifying fee is equal to three percent (3%) of the gross salary of elected officials. Fines & Forfeitures - $1,829,356 Fines and Forfeitures include gross revenue from traffi c citations and local ordinance violations. The estimate is based upon the population ratio of the study area to the City of Stone Mountain multiplied times the 2013 gross revenue in the City of Stone Mountain. The gross revenue 11 incl udes court costs and State of Georgia mandated fees added to muni cipal fines that amount to approxi mately 25% of the gross. These fees are coll ected by the City and remitted to the various state agencies and are shown as expenses of the muni cipal court. Fine & Forfeiture revenue net of state fees is estimated at 16.67% of total general fund revenue. Description Value Po_Q_ulation of Stud_y_ Area 17,572 Po_Q_ulation of Ci!Y_ of Stone Mtn. 5,871 Ratio of Stuc:ii_ Area to Stone Mtn. 2.99 2013 Ci !Y_ of Stone Mtn._g_ross revenue 611,208 Estimate stuc:ii_ area fine _g_ross revenue 1,829,356 Interest Revenues - $4,000 Deposits of reserve cash and tax a1location notes earn interest. Arbitrage of tax all ocation notes is contractually limi ted. Sale of Assets - $4,500 Used vehicles and other equipment declared surplus can be sold at publi c auction. 12 PART II: GENERAL FUND EXPENDITURES The following summary of expenditures is followed by a narrati ve for admini stration and poli ce services. Budget detail s are provided after the narrati ves. DEPARTMENT 2013 STUDY AREA Ci!l_ Council 24,468 Ma_tor 14,023 Ci!J' Manager Administration 936,428 Finance De_Qart ment 54,000 Ci!l_ Clerk Human Resources Plannin_g_ & Econ. Dev. Code Enforcement 185,932 Debt Interest TAN 18,900 F acili!Y_ Maintenance 54,929 Municipal Court 657,573 Parks 170,317 Poli ce 2,947,433 Public Works 2,314, 120 Fund Debt Service 181 ,991
Transfer to DDA 159,402 Transfer to Sanitation Transfer to Capital Projects Totals 7,719,516 Governing Authority The governing authority assumes a city manager fo1m of govenunent with a Mayor and six Council Members serving districts with nearly equal populations of approximately 3,000 residents. The actual structure of the governing authority would be determined by referendum. Administration The City proposes staffing two offices for administrative functions. One office would be located in the current City Hall and the central office would be located in the vicinity of Hamme1mill Drive and Mountain Industrial Boulevard. The central office would be staffed by the Assistant City Clerk and two clerks for the issue of building, development and other permits. City Hall would be staffed by the City Clerk and the Secretary/Receptionist for the issue of building, development and other permits. The City currently contracts with Safebuilt of Georgia for inspections. 13 I The City Manager would be the Chief Executi ve Officer under a city manager form of government, and have responsibility for the financial management of the City. All department heads would report to the City Manager. Working di rectly with the City Manager would be one Assistant Ci ty Manager responsible for contracts, procurement, and personnel management. The City would continue to contract with pri vate vendors for information technology and payroll processing. CITY OF STONE MOUNTAIN CODE ENFORCEMENT PROPOSED ORGANIZATIONAL CHART ANNEXATION STUDY AREA CITY MANAGER (1) I CITY CLERK FINANCIAL MGMT ADMINISTRATION (1) l ASST. CITY CLERK ACCOUNTANT ASST. MANAGER (1) (1) (1) I I PERMIT CLERKS 11 CASHIER I SECRETARY /RECEPT. (2) (1) (1) Code Enforcement The City Manager is responsible for Code Enforcement. Tluee officers would be employed and two officers would operate out of the central office. The Code Enforcement Supervisor's offi ce would be in City Hall. Each officer would have a patrol zone approximately equal to the industrial park, Smoke Rise and the City of Stone Mountain. CITY MANAGER 1 CODE ENFORCEMENT SUPERVISOR I CODE ENFORCEMENT (2) 14 Table 4 shows the wage and salary budget for the proposed admini strati on plan. TABLE 4 Rate of Position Grade Ste.I!_ j!_ay Rate 1 Annual Ci!Y_ 3,500 91 ,000 Assistant Ci!Y_ Mana_g_er 32 3 27.00 2, 160 56,160 Ci!Y_ Clerk 35 9 2,805 72,930 Assistant Ci!Y_ Clerk 24 3 21 .79 1,743 45,323 Permit Clerk 20 3 19.64 1,571 40,851 Permit Clerk 19.64 1,571 40,851 Accountant 31 5 27.92 2,234 58,074 Cashier 18 3 17.42 1,394 36,234 Secreta!}'.[Rece_E.tionist 13 9 16.22 1,298 33,738 Total Sala!}:'._& Wall_es 475,160 Code Enforcement Officer 19 8 21 .72 1,738 45,178 Code Enforcement Officer 19 3 18.74 1,499 38,979 Code Enforcement Officer 19 3 18.74 1,499 38,979 Total Sala!}:'._ & W 123, 136 Tabl e 5 on page 16 shows the expenditure by line item for city admini stration. The City of Stone Mountain contracts with an attorney who has served Stone Mountain and the City of Chamblee for over twenty years. No detail is necessary for Legal Department budget of $54,000.00 15 TABLE 5 LINE ITEM STUDY AREA NOTES Personal Services\Benefits 51 .1100 Em_Q101ees 475,160 51.1300 Overtime 800 51.2100 Health Ins. 30,787 51 .2120 Disabili!Y_ Insurance 1,459 51 .2200 F.l.C.A. 29,550 51.2300 Medicare 6,911 51.2400 Retirement Contributions 27,322 51.2700 Worker's Com_2: 1,093 51 .2710 Worker's Com_2: 6,002 Policji_ Constants 51 .2910 Medical Reimbursement 9,000 Ci!Y_ self insures between $5K deductible & $2K Purchased/Contracted Svcs 52.1100 Office/Administrative 35,216 52.1200 Professional svcs other 25,000 52.1204 Buildin_g_ ins_Q_ection 59,322 52.1220 CAFR Annual Audit 32,000 52.1230 Code Revisions 2,400 52.1300 Technical Services 45,000 52.2210 E_quip. repai r & maintenance 9,400 52.3110 General Li abili !Y_ Insurance 54,800 52.3120 Worker Com_2: Adjustments 6,000 52.2310 Facili!Y_ Rent 9,622 Offi ce s_Q_ace in the Industrial Park 52.3200 Communications 6,451 52.3300 Adverti sing_ 6,279 52.3400 Printin_g_ & 1,200 52.3500 Travel 2,200 52.3550 Meetin_g_s & Conventions 800 52.3600 Dues & Fees 29,802 GMA, DMA, Ci!Y_ Clerk's Assoc., ACCM, Sam' Club 52.3700 Education & Training_ 600 Su_E_Plies 53.1103 Posta_g_e & Delivery_ 3,073 53.1110 Office Supplies 7,609 53.1120 Com_Q_uter Software 390 53.1210 Water/sewer 960 53.1220 Natural Gas 1,250 53.1231 Electrici!i[Blcia: 2,400 53.1600 Small E_g_uiQ_ment 1,250 53.1700 Other Su-2.2.!i es 0 53.1730 Communi!l:'._ Events 3,800 Debt Service 58.1201 Ca_Q)tal Lease Ca_E.ital Outl<!Y_s 54.2400 Com_E.uter Hardware 1,520 TOTAL 936,428 16 Police Operations Police operati ons in the study area are currently provided by the Ci ty of Stone Mountain and the DeKalb County Tucker Precinct. The total unincorporated area and population served by the Tucker Precinct is approximately 34 square miles (map shown on page 14) and 149,000 people. The City of Snellvi ll e in Gwinnett County was selected to compare the study area to a city of similar area and population. The manpower levels for nine cities in metropolitan Atlanta are shown in Appendix I. The data was obtained from the 2012 Georgia Department of Community Affairs Salary and Wage Survey except for the Tucker Precinct. The following table compares manpower levels for field operations. Field operations are defined in general, but not exclusively, by the activities shown in the next Table. Positions below the rank of Lieutenant were assumed to be primarily engaged by field operations. POLICE MANPOWER COMPARISONS AREA NUMBER POPULATION OFFICERS COMPARATIVE SQ OFFIELD PER PER SQ AREAS POP MI OFFICERS OFFICER MI - nine cities 16,726 8.50 28.56 586 3.36 Snellville 18,686 9.70 34 550 3.51 Stud_y_ Area 17,572 12.21 30 585 2.46 Tucker Precinct 149,000 34.62 66 2,258 1.91 Ci!!'._ of Stone Mountain 5,871 1.70 11 534 6.47 FIELD ACTIVITIES Traffic Citations Warning Notices Incident Arrests House Watch Re_g_o1is Accident Domestic Juvenile Incidents The City of Stone Mountain employs three sergeants and eight patrol officers operating on eight hour shifts: Day Watch from 7:00 AM to 3:00 PM, Evening Watch from 3:00 PM to 11 :00 PM and Morning Watch from 11 :00 PM to 7:00 AM. The Day Watch and Evening Watch are staffed by one sergeant and three patrol officers. The Morning Watch is staffed by one Sergeant and two patrol officers. Detective Hughes and Lieutenant Manning substitute when needed. For the study area we propose employing six sergeants and thirty patrol officers working two zones with three shifts identical to the cmTent City of Stone Mountain schedule. Zone One would be the area north of the Stone Mountain Freeway and Zone Two would be the area south of the Stone Mountain Freeway. 17
Tucker Precinct The Day and Evening Watches would be staffed by one sergeant and four patrol officers. The Morning Watch would be staffed by one Sergeant and three patrol offi cers. Two additi onal patrol officers woul d be employed to substitute for officers who are on leave or in training. When not substi tuting they woul d be assigned to patrol as needed or to traffic enforcement duty. SHIFT MANPOWER ASSIGNMENT ZONE DAY WATCH EVENING WATCH MORNING WATCH 1 1 Sgt. & 3 Patrol Ofcs. l Sgt. & 3 Patrol Ofcs. 1 Sgt. & 2 Patrol Ofcs. 2 1 Sgt. & 3 Patrol Ofcs. 1 Sgt. & 3 Patrol Ofcs. l Sgt. & 2 Patrol Ofcs. Table 3 on page 16 shows the wage and salary budget for the proposed police operations plan. Wage rates for each officer reflect a competiti ve rate deri ved from the 201 2 DCA Salary and Wage Survey for similarl y sized cities in the Metropoli tan Atlant a area. The sur vey is found in Appendix II. Except for the position of Chi ef, the Bi-weekly pay is based upon eighty-six hours every two weeks. Section 7(k) of FLSA rules for police officers allows for regular pay on this basis instead of overtime pay. Code Enforcement is proposed for supervision within the Department of Admini stration because Code Enforcement Officers do not have arrest powers and work closely with the City Manager and the Ci ty Clerk. The total manpower proposed for police operations in the study is thi1iy-nine officers. All officers must be POST certified and capable of patrol duty if needed. The organi zational chart is shown on page 21 19 TABLE 3 Rate of Bi- Position Division Grade Stt:e_ P i!)'._ Weekly Annual Chief Chief 4,000.00 104,000.00 Procurement Adm in 24 3 23.12 1,988.32 51 ,696.32 Clerk/Secretary Adm in 16 2 16.15 1,388.90 36,11 1.40 Clerk/Secretary Adm in 16 3 16. 39 1,409. 54 36,648.04 Lieutenant Adm in/Field 27 6 25.89 2,226.54 57,890.04 Lieutenant Adm in/Field 27 3 23.69 2,037.34 52,970.84 Se!:.9._eant Field 24 6 25.26 2, 172.36 56,481.36 Se!:.9._eant Field 24 2 21 .79 1,873.94 48,722.44 Se!:.9._eant Field 24 2 22.44 1,929.84 50,175.84 Sergeant Field 24 1 21. 79 1,873.94 48,722.44 Se!:.9._eant Field 24 1 22.44 1,929.84 50, 175.84 Se!:.9._eant Field 24 3 23.12 1,988. 32 51 ,696.32 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 5 21 .80 1,874.80 48,744.80 Officer 1st Field 20 9 24. 54 2, 110.44 54,871 .44 Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20 Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20 Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20 Offi cer 1st Field 20 2 19.95 1,715. 70 44,608.20 Offi cer 1st Field 20 4 21 .17 1,820.62 47,336.12 Offi cer 1st Fi eld 20 1 19.37 1,665.82 43,311 .32 Officer 1st Fi el d 20 1 19.37 1,665.82 43,311.32 Officer 1st Fiel d 20 1 19.37 1,665.82 43,311 .32 Officer 1st Fiel d 20 1 19.37 1,665.82 43,31 1.32 Offi cer 1st Field 20 1 19.37 1,665.82 43,31 1.32 Offi cer 1st Field 20 1 19.37 1,665.82 43,311. 32 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1, 715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 3 20.55 1,767.30 45,949.80 Sergeant I nvestlgation 24 5 24.52 2,108.72 54,826.72 l nvestlf!.ator I I nvestlg_ation 24 2 22.44 1,929.84 50,175.84 lnvestlf!.ator I lnvestlg_ation 24 2 22.44 1,929.84 50,175.84 Total Salary & Wa_g_es 1,881 ,754.16 20 I CITY OF STONE MOUNTAIN POLICE DEPARTMENT PROPOSED ORGANIZATIONAL CHART ANNEXATION STUDY AREA CHIEF (1) l INVESTIGATIONS PATROL DIVISION ADMINISTRATION ' . I SERGEANT LIEUTENANT PROCUREMENT (1) (2) ( 1) l l INVESTIGATOR I I SERGEANTS I RECORD I (2) (6) I OFFICERS FIRST CLASS (24) 21 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 030 ADMINISTRATION EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES Personal Services\Benefits 51.1100 Regular Employees 475,160 51 .1101 Part Time Employees 51.1300 Overtime 800 51.2100 Group Health Ins. 30,787 51.2120 Disability Insurance 1,459 51.2200 F. l.C.A. 29,550 51.2300 Medicare 6,911 51.2400 Reti rement Contributions 27,322 51.2700 Worker's Comp. 1,093 51 .2710 Worker's Comp. 6,002 Policy Constants 51 .2910 Medical Reimbursement 9,000 City self insures difference between $5K deductible & $2K Purchased/Contracted Svcs 52.1100 Office/Administrati ve 35,216 52.1200 Professional svcs other 25,000 52.1204 Building inspection 59,322 52.1220 CAFR Annual Audit 32,000 52.1230 Code Revisions 2,400 52.1300 Technical Services 45,000 52.2210 Equip. repair & maintenance 9,400 52.31 10 General Liabili ty Insurance 54,800 52.3120 Worker Comp. Adjustments 6,000 52.2310 Facility Rent 9,622 Office space in the Industrial Park 52.3200 Communications 6,451 52.3300 Advertising 6,279 52.3400 Printin_g_ & Binding 1,200 52.3500 Travel 2,200 52.3550 Meetings & Conventions 800 52.3600 Dues & Fees 29,802 GMA, OMA, City Clerk's Assoc., ACCM, Sam' Club 52.3700 Education & Training 600 Supplies 53.1 103 Postage & Delivery 3,073 53.1110 Office Supplies 7,609 53.1 120 Computer Software 390 53.1210 Water/sewer 960 53.1220 Natural Gas 1,250 53.1231 Electricity/Bldg. 2,400 53.1600 Small Equipment 1,250 53. 1700 Other Supplies 0 53. 1730 Community Events 3,800 Debt Service 58. 1201 Capital Lease Capital Outlays 54.2400 Computer Hardware 1,520 TOTAL 936,428 22 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 031 BUILDINGS EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES Purchased/Contracted Svcs 52.1300 Technical Services 3,618 Alarm monitoring, fire extinguishers, pest control 52.2230 Building repairs 5,630 52.3101 Buildi ng insurance 11,811 Insurance costs for City buildings Supplies 53.1210 Water 4,100 Al l buildings except Public Works 53.1 220 Natural Gas 3,200 All buildings except Public Works 53.1231 Electricity/Bldg. 22,000 All buildings except Public Works 53.1700 Other supplies 3,840 Paper products, cleaners, soaps, trash bags Other Supplies 57.3400 Storm Water Utility 730 TOTAL 54,929 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 032 CODE ENFORCEMENT EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES Personal Services\Benefits 51 .1100 Regular Employees 123,136 51.1101 PartTime Employees 51 .1300 Overtime 1,231 Code Enforcement 51 .2100 Group Health Ins. 15,391 51.2120 Disability Insurance 730 51 .2130 Dental Insurance 51.2200 F. l. C.A. 7,751 51.2300 Medicare 1,813 51 .2400 Retirement Contributions 7,080 51.2700 Worker's Comp. 3,694 Purchased/Contracted Svcs 52.2210 Equip. repair & maintenance 800 52.2220 Vehicl e repair 3,650 Code Enforcement 52.3200 Communications 2,160 52.3400 Printing & Binding 1,200 52.3500 Travel 1,200 52.3550 Meetings & Conventions 52.3700 Education & Training 600 Supplies 53.1103 Postage & Delivery 120 53.1110 Office Supplies 240 53.1 120 Computer Software 90 53.1270 Gasoline 4,050 Code Enforcement 53.1600 Small Equipment 240 53.1700 Other Supplies 0 53.1800 Uniforms 900 Code Enforcement Debt Service 58.1201 Capital Lease Vehicles 9,856 Principal & Interest; One vehicle a year Capital Outlays 54.2400 Computer Hardware TOTAL 185,932 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 035 COURT EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES Personal Services\Benefits 51.1 100 Salary & Wages 166,754 Court has 5 full -time employees. 51 .1200 Judges 80,730 Appointed judges -- 51.1300 Overtime 2,501 Overtime projected for 4 full -time employees 51 .2100 Group Health Ins. 25,653 51 .2120 Disabili ty Insurance 2,454 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51 .2200 F.l.C.A. 15,539 Social Security contribution paid by the City. 51.2300 Medicare 3,635 Medicare Tax paid by the City. 51.2400 Retirement Contributions 9,588 Defined contribution plan@ 5.75% 51 .2700 Worker's Comp. 575 Worker's compensati on insurance Purchased/Contracted Svcs 40,664 Courtware solutions fee includes e-ticket & RMS 52.1 100 Office/Administrative 11 ,661 Credit Card Merchant Services 52.1200 Professional Services National Center for State Courts review 52.1221 Solicitor 14,352 Attorney representing City on misdemeanor cases 52.1230 Court appoi nted attorney 17,641 Public defender fees 52.2210 Equipment repair 1,800 Computer maintenance, GCIC support 52.3200 Communications 3,120 Telephone phone service 52.3400 Printing & Binding 750 Log books, forms, envelopes, etc. 52.3500 Travel 4,200 To training & conferences 52.3600 Dues & fees 320 Georgia Association of Municipal Clerks, Judges Association 52.3610 Court appearance fees 16,146 Court appearance fees, translator fees 52.3700 Education & Training 1,250 Training for Clerks School 52.3701 Judical Training 675 State Mandated Training for Judges 52.3930 Other 1,200 Contingency Supplies 53.1101 Office Supplies 4,784 Computer paper, copy paper, notebooks, pens, misc. supplies 53. 11 03 Postage 2,392 Postage for general mailings, certified letters, overnight delivery 53.11 20 Computer software 460 Anti-virus licenses and Upgrade MS Office 53. 1600 Small Equipment 1, 196 Purchases made for small equipment valued less than $500 Other Costs 57.2100 Peace officers A&B fund 31,442 57.2101 Peace officers training 46,566 57 .2103 Victims assistance 5,980 57.2104 State of Georgia 500 57.2105 Local victim assistance 26,268 57.2106 OHR spinal cord fund 100 57.2107 Drug abuse treatment 500 57.2109 Indigent defense fees 61 ,889 57 .2110 Drivers education & training 18,308 57.3100 Bond refunds 35,880 57.3300 Probation refunds 100 Capital Outlay 5035.54.2400 TOTAL 657,573 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 040 POLI CE SERVICES EXPENDITURE BUDGET 201 3 2013 BUDGET LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES
Personal Services\ Benefits 51.1100 Salary & Wages 1,881,754 2, 176,773 39 full -ti me employees; see Wage & Salary Study 51.1101 Part Time Employees 51.1300 Overtime 28,226 5,000 Experience of 1.5% of salary & wages 51.2100 Group Health Ins. 200, 114 362,926 Impact of ACA to be determined in Phase II Study 51.2110 Long Term Disability Ins. 9,486 10,950 51.2120 Short Term Disability Ins. 0 51.2130 Dental Insurance 10,553 51.2200 F.l.C.A. 118,619 135,768 51.2300 Medicare 27,795 31,754 51.2400 Retirement 108,414 125,088 Establish defined contribution plan @5.75% 51.2600 Unemployment 0 51.2700 Worker's Comp. 52,142 121 ,802 No experience rating for new hires 51.2910 Medical Reimbursement - 5,000 Payments to employees who exceed $2,000 deductible Purchased/Contracted Svcs 52.1200 Professional Svcs 2,400 52.1210 E-911 Dispatch 468,579 E-91 1 included in DeKalb PD Tax District 52.2211 Radio maintenance 15,000 52.2210 Equipment repair other 15, 167 17,500 52.2201 Vehicle M&O 18,000 52.2230 Building M&O 13,867 16,000 52.2310 Facili ty Rent 4,500 Space for Zone 1 Squad in Industrial Park @ $4.50/ft2 52.3110 Insurance Deductibles 5,000 52.3200 Communications 26,545 30,628 52.3102 Liabili ty Insurance 27,100 52.3103 Vehicle Insurance 41 ,100 52.3400 Printing & Binding 3,600 52.3500 Travel 1,000 1,000 52.3550 Meetings & conventions 2,500 52.3600 Dues & Fees 2,200 2,200 52.3700 Education & Training 750 750 52.3910 Pre-employment expense 2,400 52.3900 Other 15,700 15,700 Supplies 53.1005 Special Program Supplies 53.1106 Ammunition 7,500 7,500 53.1 107 K-9 0 3,900 53.1 110 Office Supplies 7,500 53.1 120 Computer software 0 45,132 Included in CourtWare 53.11 03 Postage 1,050 53. 1210 Water 2,050 53.1220 Natural Gas 2,100 53. 1231 Electricity/Bldg. 8,000 60,000 53.1270 Gasoline 150,683 150,000 53.1600 Small Equipment 8,234 9,500 Small equipment valued less than $500 53.1700 Other Supplies 15,601 18,000 Items not otherwise covered. 53.1800 Uniforms 17,334 20,000 Includes equipment such as bul let proof vests 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 040 POLICE SERVICES EXPENDI TURE BUDGET 2013 2013 BUDGET LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES Capital Outlays 54.2200 Vehicles Snel lville Vehicles listed under capital expenditures 54.2400 Computers 7,200 Snel lvill e Equipment listed under capital expenditures 54.2500 Other 2,400 Debt Service 58. 1201 Lease/Purchase Vehicles 78,849 Pri ncipal & Interest; Replace eight vehicles a year TOTAL 2,947,433 3,836,450 1 /16/2014 CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 050 PUBLIC WORKS EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES Personal Services\Benefits 51 .1100 Regular Employees 403,743 51 .1101 Part Time Employees 210,029 51.1300 Overtime 6,056 Overtime projected for full-time employees. 51.2100 Group Health Ins. 51,420 Employees covered by health insurance (12% increase) 51 .2120 Disability Insurance 3,162 Employees covered by disability insurance 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51.2200 F.l.C.A. 38,449 Social Security contribution paid by the City. 51 .2300 Medicare 8,998 Medicare Tax paid by the City. 51.2400 Retirement Contributions 23,215 Defined contribution plan @ 5.75% 51.2700 Worker's Comp. 39,689 Worker's compensation insurance Purchased/Contracted Svcs 52.2110 Disposal 1,800 Sanitary Landfil l 52.2141 Tree removal 30,000 Commercial tree service for removal of large trees 52.2210 Equipment M&O 58,458 Weed eaters, pole saw, chain saws, etc. 52.2211 Radio maintenance 1,000 Maintenance on 7 Motorola radios 52.2220 Vehicle M&O 69,300 Seven public works vehicles. 52.2230 Building M&O 2,400 52.2250 Street M&O 814,680 Street patching and general repairs to streets and curbing 52.2300 Rentals 3,000 Rental of equipment 52.3101 Building insurance 3,200 52.3103 Vehicle Insurance 20,580 52.3200 Communications 9,000 Land lines, wireless and internet charges 52.3500 Travel 600 52.3600 Dues & Fees 200 52.3700 Education & Training 3,000 DOT or State training Supplies 53. 1110 Office Supplies 900 Computer paper, copy paper, notebooks, pens, misc. supplies 53. 1120 Computer software 900 Anti-virus software 53.1150 Signs 39,000 Street signs and traffic control signs 53.1100 General supplies 46,800 Gloves, vests, hats, safety supplies, nails, mops, paper towels 53.1210 Water 1,840 Water for public works building 53.1220 Natural Gas 6,000 Natural gas used for public works building. 53.1231 Electricity/Bldg. 9,367 Electricity used for public works building. 53.1231 ElecUStreet Lights 226,044 All street lights, maintained by the City. 53.1270 Gasoline 45,000 Gasoline needed for public works vehicles. 53.1600 Small Equipment 9,000 Purchases made for small equipment valued less than $500 53.1700 Other Supplies 4,800 Cups, Gatorade for communi ty service workers, etc. 53.1800 Uniforms 19,800 Department uniform rental and work boots Capital 54.1300 Building 54.2200 Vehicle 54.2500 Equipment 35,010 Debt Service 58.1201 Lease/Purchase 48,000 Principal & Interest; Public Works Building 58.1202 Lease/Purchase 19,680 Principal & Interest; Trucks TOTAL 2,314,120 1/16/2014 CITY OF STONE MOUNTAIN STUDY AREA Page 9of1 3 DEPARTMENT 060 PARKS AND RECREATION EXPENDITURE BUDGET 2013 STUDY LINE ITEM AREA NOTES 51. 1100 Regular Employees 95, 193 51 .1101 Part-time Employees 17,495 51 .2100 Group Health Ins. 9,402 51.2120 Disabi lity Insurance 309 51.2130 Dental Insurance 309 51.2200 F.l.C.A. 7,007 51.2300 Medicare 1,644 51.2700 Worker' s Comp. 5,082 Purchased/Contracted Svcs 52.1240 Youth services 12,000 Arts Station Contract for Services 52.2210 Equipment repair 1,200 General repair of park equipment 52.2230 Building repair 2,200 52.2240 Park repair 7,500 Cost for repair of park grounds Supplies 53.1210 Water 2,600 Water for park buildings 53.1220 Natural Gas 1,800 Gas for Rock Gym 53.1230 El ectricity. 5,500 Electricity used at parks 53.1600 Small Equipment 500 Purchases made for small equipment valued less than $500 53.1700 Other Supplies 1,000 Porta-o-johns for special events Capital 54.1200 Site improvement TOTAL 170,741 1/16/2014 LI NE ITEM Debt Service 58.1227 Capital Lease 003 58.1229 Capital Lease 004 58.1237 Capital Lease 005 58.1238 Capi tal Lease 007 58.1240 Capital Lease 009 58.1241 Capital Lease 011 58.1242 Capi tal Lease 010 58.1243 Capital Lease 012 58-1 244 Capital Lease Interest 58.2227 Interest Lease 003 58.2229 Interest Lease 004 58.2237 Interest Lease 005 58.2238 Interest Lease 007 58.2240 Interest Lease 009 58.2241 Interest Lease 011 58. 2242 Interest Lease 010 58.2243 Interest Lease 012 58-2244 Interest Lease TOTAL CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 080 DEBT SERVICE 2013 STUDY I AREA 0.00 2009 Ford Police Interceptor 0.00 Police Vehicle Equipment 1,099.00 Telephone system 3,994.00 2010 Crown Vic 20, 120.00 3 - 2011 Crown Vies 54,184.00 City Hall 3,787.00 City Hall Computer Equipment 15,843.00 Ciy Hall Sound/AV Equipment & Furni ture 17,720.00 Assumes 48 month term at 3.42% 0. 00 2009 Ford Police Interceptor paid 04/30/13 0.00 Police Vehicle Equipment paid 01/01 /13 7.00 Telephone system payoff 03/20/14 52.00 2010 Crown Vic payoff 07/01/14 517.00 3 - 2011 Crown Vies 60,628.00 City Hall 362.00 Ci ty Hall Computer Equipment 1,400.00 Ciy Hall Sound/AV Equipment & Furniture 2,278.00 Assumes 48 month term at 3.42% 181,991.00 Al l entr ies veri fied by amorti zation schedul e Page 10 of 13 04/ 30/13 01/01/13 03/20/14 07/01/14 03/25/15 02/25/31 02/23/17 04/13/17 12/31 /17 1 / 16/201 4 CI TY OF STONE MOUNTAI N STUDY AREA FUND 2 VI SITORS CENTER Page 11 of 13 2013 STUDY LINE ITEM AREA STUDY AREA NOTES REVENUE TAXES 31.4100 Hotel/Motel - other 26,280 INTERGOVERNMENTAL REVENUES 33.4115 DCVB Grant 2,500 33.4116 SMMA 9,000 Stone Mountain Memorial Association Funding OTHER FINANCING SOURCES 37 .1003 Event Revenue 3,000 2014 Color Vibe 5K Fun Run Contract 39.1 100 lnterfund Transfer General Fund TOT AL REVENUE 40,780 EXPENSES Personal Services\Benefits 51.1 100 Regular Employees 51.1101 Part Time Employees 24,320 Manager & weekend staff part time; volunteers 51.1300 Overtime 51.2100 Group Heal th Ins. 51.2120 Disability Insurance 51.2130 Dental Insurance 51.2200 F.l. C.A. 1,518 51.2300 Medicare 358 51.2700 Worker's Comp. 56 Purchased/ Contracted Svcs 52.3200 Communications 1,650 Cbeyond & AT&T Uverse 52.2220 Promotions visi tor center 9,823 Website & brochures 52.3500 Travel 250 52.3550 Meetings & Conventions 800 52.3600 Dues & Fees 145 52.3700 Education & Traini ng 200 Supplies 53.1103 Postage & Del ivery 200 53.11 10 Offi ce Supplies 200 53.1230 El ectricity 800 Electrici ty for visi tors center 53.1700 Other Supplies 350 Other Costs 57.9000 Contingencies 110 TOT AL EXPENSES 40,780 1 /16/2014 CITY OF STONE MOUNTAIN STUDY AREA FUND 3 CEMETERY Page 12 of 13 2013 LINE ITEM STUDY AREA STUDY AREA NOTES REVENUE CHARGES FOR SERVICE 34.9100 Cemetery Fees 2,000 Burial fees & lot sales MISCELLANEOUS REVENUE 38.9501 Cemetery Trust 5,000 Donati on from Cemetery Trust fund OTHER FINANCING SOURCES 39. 1100 lnterfund Transfer General Fund 3,590 TOTAL 10,590 EXPENSES Personal Serv ices\Benef its 51.1100 Regular Employees 0 2.0% Public Works Employees Time 51.1101 Part Time Employees 1,000 51.1 300 Overti me 51.21 00 Group Health Ins. 9,102 51.2120 Disabi lity Insurance 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51 .2200 F.l. C.A. 72 51 .2300 Medicare 20 51 .2400 Retirement 51.2700 Worker' s Comp. 290 Purchased/Contracted Svcs 52. 1200 Professi onal 52.2141 Tree removal 2, 000 Other Costs 57.3400 Stormwater utility f ee 840 Stormwater utility f ee TOTAL 13,324 CITY OF STONE MOUNTAIN STUDY AREA FUND 20 ECONOMIC DEVELOPMENT 2013 STUDY LINE ITEM AREA NOTES REVENUE 3000.34.7200 Acti vity Fees 7,275 Bl ue Grass & Movies on Main Vendors 3000.37.1003 Sponsorships 10, 185 Movies on Main & MSSM 3000.38. 1001 Rent Income 36,000 965 Main Street 3000.38.9300 Miscellaneous Other 400 3000.39.1100 lnterfund Transfer In 159,402 TOTAL REVENUE 213,262 EXPENDITURES Personal Services\ Benefits 51.1100 Regular Employees 106,397 Executive Director and one Administrative Secretary 51.1300 Overtime 680 51 .2100 Group Health Ins. 10,260 51.2120 Di sability Insurance 486 51.1213 Dental Insurance 51 .2200 F.l.C.A. 6,659 51.2300 Medicare 1,553 51.2400 Retirement 6, 118 51.2700 Worker's Comp. 246 Purchased/Contracted Svcs 52.1207 Professional Services 15,500 Adverti sing & Marketing 52. 121 0 Legal 6,500 52.2210 Equipment repair 400 52.3200 Communications 1,200 52.3400 Printing & Binding 4,500 52.3500 Travel 2,400 Travel expenses associated with training - mileage reimbursements 52.3700 Education & Traini ng 1,200 Supplies 53.1101 Office Supplies 450 Computer paper, copy paper, notebooks, pens, misc. suppli es. 53. 11 20 Computer software 120 Anti-virus license, laptop 53.1130 Postage 960 Postage for general mailings, certified letters, overnight delivery 53. 1210 Water & Sewer 600 965 Main Street 53.1220 Natural Gas 600 965 Main Street 53.1230 Electricity 2, 050 965 Main Street 57.9000 Contingencies 2,092 Debt Service 58.1221 Principal 10,210 965 Main Street & 5347 East Mountain Street due 02/24/14 58.2221 Interest 10,451 965 Main Street & 5347 East Mountain Street due 02/24/14 Culture & Events 61.9000 Special Events 21,630 Blue Grass Festival, Movies on Main &OktoberFest TOTAL 213,262 1/16/2014