1 1 Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of Your Tax Dollars.

11

Your 2010 DeKalb County

BudgetDelivering the Services You Expect and Deserve

Making Wise Use of Your Tax Dollars

222

Budget Process: Important Dates

Departments Submit Requests August 28, 2009

CEO Submits Budget to BOC December 15, 2009

CEO Neighborhood Budget Gatherings January – February 2010

BOC Budget Committee Review January – February 2010

BOC Public Hearings February 9 & 23, 2010

BOC Adopts Budget February 23, 2010

BOC sets Millage Rates June 8, 2010

Budget ProcessBudget Process

CEO SummaryCEO Summary

RevenuesRevenues

ExpendituresExpenditures

AnalysisAnalysis

HOST & HomesteadHOST & Homestead

33

Challenging Economic Environment

Loss of Property Tax Digest by $1 Billion HB 233 (Moratorium on Reassessments through 2011) SB 55 (Consider Foreclosure Sales) HB 595 (Freeze on Homestead Increases)

Loss of Sales Tax Receipts 2007 $100.6 million 2008 $ 95.3 million 2009 $ 87.5 million

Loss of Revenue from Dunwoody & HB 264 Loss of $19+ Million

Loss of State Homeowner Tax Relief Grant in ’09 & ‘10 Loss of $16.3 Million

Loss of New Construction Activities Loss of $7.5 million/year

27th Payday: $13 million



RevenuesRevenues


AnalysisAnalysis


4

Tax Funds Budget2001 - 2010

419

446

493503

537

581

631 636

607

583

400

450

500

550

600

650

Millions

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010



RevenuesRevenues


AnalysisAnalysis


555

RevenuesTax Funds

2010

Sales Tax (HOST) $88.3

Property Taxes (Residential & Commercial) 348.9

Excise Taxes 35.8

Licensing 20.3

Federal, State and Local Government 4.3

Fines 32.3

Other 39.9

Fund Balance 12.8

Total*

*Before prior year encumbrances.

$582.7



RevenuesRevenues


AnalysisAnalysis


6

DeKalb County Population(thousands)

650000

660000

670000

680000

690000

700000

710000

720000

730000

740000

2001 2002 2003 2004 2005 2006 2007 2008 2009



RevenuesRevenues


AnalysisAnalysis

HOST & Homestead`HOST & Homestead`

77

Priorities in 2010

A Balanced Budget Cut Spending

Increase Revenue

Continue Our Advances in Public Safety

Better Customer Service

Fiscal Accountability

Minimize Tax Burden on Citizens



RevenuesRevenues


AnalysisAnalysis


888

Priorities in 2010

Balanced Budget Means

Appropriations = Anticipated Revenues

As Required by State Law



RevenuesRevenues


AnalysisAnalysis


99

Priorities in 2010

Balanced BudgetSpending Cuts2009 Spending Cuts $17.9 million

2010 Spending Cuts Public Safety $4.6 million Courts & Jail $1.9 million Information Systems $4.3 million 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

$52.0 Million



RevenuesRevenues


AnalysisAnalysis


10

Tax Funds Expenditure Budget2008 – 2010

By Major Category

0

100

200

300

400

500

600

700

2008 2009 2010

Millions

Holding Accounts

Retirement Services

Other Financing

Debt Services

Other Costs

Interfund

Capital Outlays

Supplies

Purchased Services

Personal Services

636 606 583Budget ProcessBudget Process


RevenuesRevenues


AnalysisAnalysis


1111

Priorities in 2010

Balanced BudgetIncrease Revenue Fees

Recorders Court $2.6 million

Fire & Rescue $1.2 million

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



RevenuesRevenues


AnalysisAnalysis


1212

Priorities in 2010



RevenuesRevenues


AnalysisAnalysis


1313

Priorities in 2010

Public Safety Institute Electronic Traffic Violation

Ticketing

Improve Recorder’s Court processes



RevenuesRevenues


AnalysisAnalysis


1414

Priorities in 2010



RevenuesRevenues


AnalysisAnalysis


Better Customer Service 1% Merit Increment

Additional Training to Downsized Workforce

1515

Priorities in 2010

Fiscal Accountability Establish Office of Inspector General

To Control Waste, Fraud, & Abuse



RevenuesRevenues


AnalysisAnalysis


161616

Priorities for 2010


Utilize Homestead Exemption at 95% of HOST Receipts

Continue suspension of Sick Leave Incentives

Continue Monitoring of Overtime

Continue suspension of Vehicle Replacements, except Public Safety

Rebuild Your “Rainy Day” Fund

Adjustment of Assessment Values



RevenuesRevenues


AnalysisAnalysis


171717

2010 Revenues


CEO Summary CEO Summary

RevenuesRevenues


AnalysisAnalysis


Sales Tax15.2%

Property Tax59.9%

Fund Balance

2%

Fines5.5%

Other Govts.0.7%

Other6.8%

Licenses/Excise10%

181818

7%

5%

10%

4%

3%

3%3%

2%

3%

1%4%

31%

24%

Public Safety

Courts

Gen. Govt.

Human Services

Public Works

Parks & Libraries

Debt Service

Hospital

Budgetary Reserves

Capital Projects

Facilities Management

Information Systems

Miscellaneous

2010 Budget Components



RevenuesRevenues


AnalysisAnalysis


191919

Budget Changes from 2009



RevenuesRevenues


AnalysisAnalysis


2010* 2009 $ Change Percentage

Public Safety $179 $183 (4.6) -2.5%

Courts & Jail 142 144 (1.9) -1.3%

Information System s 19 23 (4.3) -18.9%

Facilities Management 16 19 (2.5) -13.5%

General Admin. 43 46 (3.2) -6.9%

Hum an Services 13 16 (2.7) -17.0%

Public W orks 23 27 (3.9) -14.4%

Parks & Libraries 30 33 (2.8) -8.5%

Debt Service 56 55 0.8 1.4%

Hospital 23 24 (0.1) -0.5%

Other 19 10 8.6 85.5%

Capital Projects 7 10 (3.1) -31.9%

Budgetary Reserves 12 16 (4.2) -25.8%

Total $583 $607 (24.0) -4.0% In m illions *B efore P rio r Y ears ’ E ncum brances

202020

Operating Expenditure Trends(in millions)



RevenuesRevenues


AnalysisAnalysis


$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

$200

PublicSafety

Courts &Jail

General HumanServices

PublicWorks*

Parks &Library*

2004

2005

2006

2007

2008

2009

2010

*Does not include bond proceeds for capital projects.

212121

Budget SummaryTax Funds Only

Budget Process Budget Process


RevenuesRevenues


AnalysisAnalysis


2008 Adopted Budget $636.5

2009 Adopted Budget $606.7

2010 Requests from Departments $686.4

2010 Recommended Base Budget $582.7

In millions

222222

DeKalb’s Contributions to Grady

County advanced $5M in 2007. Debt Service is based upon ratio of indigent populations from DeKalb and Fulton. Average annual total is $22,187,527 for 2005-2008.

Operations Debt

Service

Total

2006 15,911,093 6,074,416 21,985,509

2007 20,867,099 6,431,138 27,298,237

2008 10,867,099 6,993,964 17,861,063

2009 16,011,516 7,602,415 23,613,931

2010 15,885,089 7,602,415 23,487,504



RevenuesRevenues


AnalysisAnalysis


232323

Enterprise Funds

Enterprise Fund is a self-sustaining fund primarily supported from user charges

Watershed Management has been impacted by conservation and rates

Sanitation revenues and expenses were reduced due to economic factors

Airport revenues remained level



RevenuesRevenues


AnalysisAnalysis


242424

Enterprise Funds Budget Summary



RevenuesRevenues


AnalysisAnalysis


Watershed Management2008 $170,921,8962009 $161,373,1322010 $196,021,109Positions 914

Sanitation 2008 $80,998,336 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

252525

Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes

for a $200,000 Home

Average Water Usage 7,000 gallons per month. Excludes State & School Taxes. *Before 2010 Millage Increases in other counties.



RevenuesRevenues


AnalysisAnalysis

HOST & HOST & HomesteadHomestead

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

Fulton*

Atl/DeKalb

Atl/Fulton*

Gwinnett

Cobb*

Henry

Douglas

Rockdale

Clayton

Fayette

DeKalb

Water & Sewer Sanitation Taxes

262626

Tax Savingson $200,000 Home in 2010

With HOST

Without HOST

County Operations $598.11 $1,174.60

Bonds 155.20 155.20

Schools 1,551.15 1,551.15

State 19.50 19.50

Total $2,323.96 $2,900.45

HOST Savings $576.49 Spending Equivalent $57,649.00

After Standard Exemption in Unincorporated DeKalb County



RevenuesRevenues


AnalysisAnalysis


272727

Where Your Tax Dollar Is Spent

Homestead property taxes.



RevenuesRevenues


AnalysisAnalysis


Total Schools66.7%

State0.8%

County Debt6.7%

County Operations25.7%

2828

Comparison of Homestead Taxes

Unincorporated Areas Average Home Value in 2008 of $222,284 County Tax equals $591.52

Average Home Value in 2010 of $213,200 County Tax equals $808.66 Adjust for State HTRC -112.88 Adjust for Dunwoody - 29.13 Net After Adjustments $666.65

Change from 2008 to 2010: $75.13



RevenuesRevenues


AnalysisAnalysis


292929



RevenuesRevenues


AnalysisAnalysis


After Standard Exemption and HOST Credit.

Homestead Operating TaxesDeKalb: “The Best Deal in Town”

Home Value DeKalb Cobb Fulton Gwinnett

$200,000 $ 598.11 $656.60 $1,198.60 $840.00

$300,000 939.88 1,031.80 1,936.20 1,320.00

$400,000 1,281.66 1,407.00 2,673.80 1,800.00

$500,000 1,623.43 1,782.20 3,411.40 2,280.00

303030

Summary

1. We Continue To Face Declining Revenue

Due to State & National economic recession

Due to incorporation of Dunwoody & HB 264

Due to State’s canceling of HTRG credit

Due to State legislation “freezing” residential and commercial values (2009 - 2011)

313131

Summary

2. Priorities A Balanced Budget

Cut Spending

Increase Revenue

Continue Our Advances in Public Safety

Better Customer Service

Fiscal Accountability


323232

Your 2010 DeKalb County BudgetDelivering the Services You Expect and Deserve


3. Questions and Comments

333333

Notes

343434

Your 2010 DeKalb County BudgetNeighborhood Budget Gatherings 7:00 - 8:30 p.m.

McNair Academy2162 Second Ave

Decatur1/12/2010

Druid Hills HS1798 Haygood Drive

Atlanta1/14/2010

Chapel Hill MS3535 Dogwood Farms Rd

Decatur1/19/2010

East Lake YMCA275 E. Lake Blvd

Atlanta1/21/2010

Arabia Mountain HS6610 Brownsmill Rd

Lithonia1/25/2010

Montgomery Elementary3995 Ashford Dunwoody Rd

Atlanta1/26/2010 Tucker Recreation Ctr

4898 La Vista RdTucker

1/2/2010

Cedar Grove HS2360 River Rd

Ellenwood2/4/2010

Stephenson MS922 Stephenson Rd

Stone Mountain2/9/2010

St. Timothy’s United Methodist Church5365 Memorial Drive

Stone Mountain2/11/2010

Torah Day School1985 La Vista Rd

Atlanta2/16/2010

Berean Church2201 Young RdStone Mountain

2/18/2010

3535

Your 2010 DeKalb County

BudgetDelivering the Services You Expect and Deserve


1 1 Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of Your Tax Dollars.

Documents

tax funds budget

tax funds expenditure

dekalb county budget

balanced budget spending

sales tax host

loss of revenue

tax burden

tax dollars