Your 2010

DeKalb County Budget

Delivering the Services You Expect and Deserve
Making Wise Use of Your Tax Dollars

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

BOC Public Hearings February 9 & 23, 2010

BOC Adopts Budget February 23, 2010

BOC sets Millage Rates June 8, 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

 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 3

 Tax Funds Budget
2001 - 2010
Millions
Budget Process
650 636
CEO Summary 631
607
Revenues 600
581 583
Expenditures
Analysis 550 537
HOST & Homestead
503
500 493

450 446
419
400
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

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 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

*Before prior year encumbrances. 5

 DeKalb County Population
(thousands)

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

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 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
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 Priorities in 2010

Budget Process
CEO Summary Balanced Budget Means
Revenues
Expenditures
Analysis Appropriations = Anticipated Revenues
HOST & Homestead

As Required by State Law

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 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
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$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

HOST & Homestead Interfund

300 Capital Outlays
Supplies
200 Purchased Services
Personal Services
100

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

Budget Process Public Safety

CEO Summary
 Institute Electronic Traffic Violation
Revenues
Expenditures Ticketing
 Improve Recorder‟s Court processes
Analysis
HOST & Homestead

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 Priorities in 2010

Budget Process
Better Customer Service
CEO Summary  1% Merit Increment
Revenues
 Additional Training to Downsized Workforce
Expenditures
Analysis
HOST & Homestead

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 Priorities in 2010

Budget Process Fiscal Accountability

CEO Summary  Establish Office of Inspector General
Revenues To Control Waste, Fraud, & Abuse
Expenditures
Analysis
HOST & Homestead

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
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 2010 Revenues

Budget Process Property Tax

CEO Summary 59.9%
Revenues
Expenditures
Analysis
HOST & Homestead
Licenses/Excise
10%
Other Govts.
Fines 0.7%
Sales Tax 5.5%
Fund Other
15.2%
Balance 6.8%
2% 17
 2010 Budget Components

Budget Process
Public Safety
CEO Summary
Courts
Revenues 24%
Gen. Govt.

Expenditures 31% Human Services

7% Public Works
Analysis
Parks & Libraries
HOST & Homestead 3% Debt Service
Hospital
4%
Budgetary Reserves
3% Capital Projects
5%
3% Facilities Management
3%1% Information Systems
10%
2% 4% Miscellaneous

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 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%

Revenues Information Systems 19 23 (4.3) -18.9%

Facilities Management 16 19 (2.5) -13.5%
Expenditures General Admin. 43 46 (3.2) -6.9%
Human Services 13 16 (2.7) -17.0%
Analysis
Public Works 23 27 (3.9) -14.4%
HOST & Homestead 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 millions
*Before Prior Years‟ Encumbrances

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 Operating Expenditure Trends
(in millions)
$200

Budget Process $180

CEO Summary $160

Revenues $140

Expenditures $120 2004

2005
Analysis $100 2006
2007
HOST & Homestead $80 2008
2009
$60 2010

$40

$20

$0
Public Courts & General Human Public Parks &
Safety Jail Services Works* Library*

*Does not include bond proceeds for capital projects. 20

 Budget Summary
Tax Funds Only

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

2010 Recommended Base Budget $582.7

In millions

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 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

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

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

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. 22
 Enterprise Funds

Budget Process
CEO Summary
Enterprise Fund is a self-sustaining fund
Revenues primarily supported from user charges
Expenditures

Analysis  Watershed Management has been impacted by

conservation and rates
HOST & Homestead

 Sanitation revenues and expenses were

reduced due to economic factors

 Airport revenues remained level

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 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*

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

Water & Sewer Sanitation Taxes

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

HOST Savings $576.49

Spending Equivalent $57,649.00

After Standard Exemption in Unincorporated DeKalb County

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 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%

Homestead property taxes. 27

 Comparison of Homestead Taxes
Unincorporated Areas

 Average Home Value in 2008 of $222,284

Budget Process  County Tax equals $591.52
CEO Summary
Revenues  Average Home Value in 2010 of $213,200
Expenditures
 County Tax equals $808.66
Analysis
 Adjust for State HTRC -112.88
HOST &
Homestead
 Adjust for Dunwoody - 29.13
 Net After Adjustments $666.65

Change from 2008 to 2010: $75.13

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 Homestead Operating Taxes
DeKalb: “The Best Deal in Town”

Budget Process Home Value DeKalb Cobb Fulton Gwinnett

CEO Summary
Revenues $200,000 $ 598.11 $656.60 $1,198.60 $840.00
Expenditures
Analysis $300,000 939.88 1,031.80 1,936.20 1,320.00
HOST &
Homestead $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

After Standard Exemption and HOST Credit.

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 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)

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 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

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

3. Questions and Comments

32
Notes

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 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

East Lake YMCA

275 E. Lake Blvd
Atlanta
1/21/2010
Chapel Hill MS
3535 Dogwood Farms Rd
Druid Hills HS Decatur
1798 Haygood Drive 1/19/2010
Atlanta
1/14/2010

McNair Academy Arabia Mountain HS

2162 Second Ave 6610 Brownsmill Rd
Decatur Lithonia
1/12/2010 1/25/2010

St. Timothy‟s United Methodist Church Cedar Grove HS 34

5365 Memorial Drive 2360 River Rd
Stone Mountain Ellenwood
2/11/2010 2/4/2010
 Your 2010
DeKalb County Budget
Delivering the Services You Expect and Deserve
Making Wise Use of Your Tax Dollars

35