COUNTY GOVERNMENT 2006 BUDGET
General Fund and Special Revenue Funds
Caime, Hart County Administrator
consists of a General fund budget and Special Revenue fund budgets.
The total budget is $13,585,570 which is $1,777,818 less than
the total FY05 budget primarily due to a reduction in major capital
projects associated with the completion of the current SPLOST
II sales tax this fiscal year.
fund budget is $8,263,386 which is a 1.75% increase over the FY05
budget. This increase is a very modest increase especially in
light of the increased CPI of 3.6%, increased costs of energy,
insurance, and the addition of new positions. Budgeted General
Fund revenues are $7,770,391 accounting for a budgeted deficit
of $492,996 to be drawn upon from fund balance if the deficit
materializes. A more detailed discussion and analysis is included
in this narrative.
budgets were presented over a five month budget adoption period.
A first draft was created with extensive backup documentation
on the requests submitted. In an effort to be more efficient,
this final draft does not include the backup documentation which
was a part of the first draft. The first draft is available for
public review should more information or backup be needed by the
user. This final budget is the draft results of extensive work
sessions with the Hart County Board of Commissioners and interviews
with department heads, constitutional officers, and budget managers.
the Hart County Board of Commissioners has lowered the millage
rate 10%. This marks the fourth year in row that the Board has
lowered the millage rate with a total millage reduction of 26%
in four years. (See “Hart Co. Unincorporated Millage Rate” chart).
has moved up the ranks in the State with the 5th lowest
millage rate out of 159 Georgia Counties. A local comparison
of adjacent counties (see “05 county Millage Rates-Local Comparison”
chart) shows that Hart County’s millage rate is significantly
lower than our surrounding counties.
accepted wise governmental management advises a minimum general
fund balance of approximately 25% of the general fund budget to
be kept in the event of unforeseen emergency situations that may
arise during the year. During the past two fiscal years a budgeted
deficit never materialized and in fact the Hart County fund balance
(cash) reserve has grown 5% for the past two consecutive years
and now is approaching 50% of the budget. This has taken place
by wise management of expenses, conservative budgeting, and growing
budget FY06 recognizes the fact that we have a healthy fund balance
that can be drawn upon to fund some needed budget increases that
have been postponed in the past. We must be cautious however
to balance needed increased funding needs and maintaining a healthy
fund balance. It is expected that we will need to draw upon our
fund balance this year.
estimate in this second draft uses the 10 month revenues received
to date FY05, as well as the past three year history (02,03 &
04) of revenues. Some key revenues are discussed in detail;
- Real &
Personal Current Year: Traditionally the County has used a
very conservative approach to this revenue source by applying
a 90% collection factor to the actual digest figures. Historically
for the recent past, the county has actually collected in excess
of 90%. This year the administrator is recommending using a
more realistic collection factor based on the anticipated FY05
collection rate. The revenues presented in the second draft
are based on the Boards adoption of the rollback millage rate
which is 10% lower than the FY05 rate.
The LOST (Local Option Sales Tax) (not SPLOST) estimate is based
on several years of data on actual revenues received each month
and the expected growth in the revenues. This revenue is a
direct reduction in local property taxes.
Tax Relief Grant: We will receive this grant again this year.
A chart entitled
“Revenue History” shows the audited general fund revenues for
the past five years. The average growth has been 5% per year.
Conservative fiscal estimating for general fund revenues accounts
for FY06 revenues of $7,770,391. However this amount is less
than the FY04 actual audited revenues and lower than the 10 month
FY05 projected revenues.
If FY05 follows
the 5 year historical trend averaging 5% growth over the actual
revenues observed for FY04 then we would expect FY05 revenues
to be approximately $8,200,000. Again in FY06 we could potentially
expect a 5% increase in revenues which could result in an FY06
general fund revenue total of $8,400,000. We must be cautious
not to be overly optimistic with our revenue projections as economic
and other factors may have a negative effect on current revenues.
Therefore we have used a conservative revenue estimate for FY06.
of all Revenue Sources:
are included analyzing revenue sources. The first chart (“Value
Equivalents $100,000 House”) shows the various revenue sources
and their estimated equivalent value to the current property tax
millage for a $100,000 house. For example applying the current
millage (2005) rate to a $100,000 house would create approximately
$175 in revenues. The other revenues are not generated from property
taxes and if these other revenues did not exist from other sources
then the dollar value shown in this chart would be needed from
property taxes to continue these services at their same level.
second chart is presented to illustrate the same point. This
chart (“Millage Equivalents”) shows the various revenue sources
and their equivalent millage value. For example if Hart County
did not have the current SPLOST II sales tax, then the Hart County
Board of Commissioners would need to raise millage 3.36 mills
to have the same revenue and provide the same level of service.
chart (“Revenue Sources FY06”) illustrates the source for the
various revenues. Only 27% of the revenues in the FY06 budget
are derived from property taxes. The SPLOST II sales tax generates
a full 21% of the revenues. The LOST sales tax generates 15%
of the revenues. Other special revenue funds such as capital
grants, insurance premium tax, and the solid waste charges, account
for 18%. The final 20% is from other General Fund revenues such
as fines, fees and other sources.
the SPLOST II sales tax will expire (4/1/06 or sooner). This
revenue source is a critical function for provided services without
raising property taxes. This revenue source pays for paving and
maintaining roads and bridges, pays for capital projects for economic
development, installing water lines in the County, City capital
projects, purchasing capital for fire protection, and for construction
of recreation facilities.
of Hart County will vote on a SPLOST III referendum in November
of this year. If the vote passes a budget amendment will be created
to expend these funds beginning this fiscal year. If the vote
fails, the proposed capital projects that are budgeted in FY06
for SPLOST II will have to be curtailed or canceled. In addition,
if the vote fails, property taxes will have to be raised in 2006
if the same level of service is desired.
expenditures are budgeted to exceed budgeted revenues by $492,996.
However as stated above the revenues are expected to be higher
than budgeted based on past revenue growth creating a more balanced
budget. Any budget unbalance is recommended to draw upon the
fund balance rather than increases in fees or taxes. General
fund expenditures recognize the potential for revenues approaching
$8,400,000 coupled with a very healthy fund balance to fund expenditures
that have been postponed in the past fiscal years.
A pie chart
is presented with a breakdown of expenditure categories (see “FY06
General Fund budget expense breakdown” pie chart). In comparison
with FY05, General Government, Public Works, and Judicial Categories
account for 1% less each in the overall percentage of the whole
general fund expenditure budget. Culture, Housing and Development
and Public Safety have increase 1% each in the overall percentage
of the whole general fund expenditure budget. Health and Welfare
has remained stable.
percentage increases in the FY06 budget over the FY05 budget are
in the following departments:
- 492% Increase
in BOE- Due to expected appeals from the reevaluation
- 112% Increase
in Elections- Due to this being an election year
- 107% Increase
in Economic Development- Due to the need for more effort to
offset the negative effects of the current local economic situation
with facility closures.
- 28% Increase
in EMS due to the need for an additional EMS crew from the increased
is the largest dollar increases in the FY06 budget over the FY05
budget are in the following departments:
- EMS ($271,769)
due to the need for an additional EMS crew from the increased
& Streets ($150,230) to fund two specialized equipment operators
that will be able to grade our dirt roads properly and two additional
equipment operators to help with the backlog of needed road
Development ($65,225)- Due to the need for more effort to offset
the negative effects of the current local economic situation
with facility closures.
Court ($27,831) to fund a position to lower costs for running
elections (machines) and better control future costs of these
Education Expenses: The Education Fund was used this past
year to fund education expenses. This fund is scheduled to be
liquidated as soon as the funds are used up so some education
funding may move back to the general fund this year.
Fuel: Fuel costs have risen and have had an impact on
our FY06 budget.
COLA: The current cost of living is 3.6% higher than August
2004. The Administrator has included a 2.5% COLA to all eligible
positions. In addition the State has mandated a 2% COLA for eligible
State employees. These COLA costs have been included in the wage
figures presented in this draft budget. BOC pay increase is not
included in BOC wages.
Insurance: The Hart County Board of Commissioners has
decided to increase our liability coverage limits from $1M to
$3M which increased the cost of coverage. Workman’s compensation
coverage costs are not available yet. Medical insurance will
rise 7% which is a modest increase.
- This is
an even year where we will anticipate higher costs due to elections.
- The electronic
voting machines will cost a large sum of money to get ready
for the votes. The Elections superintendent is requesting a
full time person so that we can learn how to program these machines
ourselves (in probate court budget). With a full time person
we should see a significant decrease in line item 52.1314.
The full time person will also cover the part time position
currently budgeted in this budget.
- Also note
that a runoff is not budgeted however if a runoff occurs a budget
amendment will be needed.
- This board
is requesting an increase in the Board Pay and making the part
time position into a full time position. The Administration
is not recommending the full time position. The wage expense
shown under administration does not include an increase in the
- The board
is requesting two person coverage 45 days before the election
for absentee balloting, administrator is not supporting this
- The board
is asking for all four registrars to be paid for 10 days prior
to the election as well as additional part time help for advance
voting. The administrator supports this so that the voting
public does not have to wait any longer than necessary during
- The Board
is asking for 5 voting machines. The elections superintendent
will allow the use of 5 of our existing machines this coming
year so the administration is not supporting the boards request
on this item.
15300 Law: Actual costs may be higher than recommending
depending on the legal costs in FY06
15450 Tax Commissioner:
- The Commissioner
is requesting a 5% pay raise for his employees. The Hart County
Board of Commissioners has authorized the Administrator to look
at all wages that have not been recently adjusted. If a wage
adjustment is warranted the BOC has committed to making those
adjustments retroactive to October 1, 2005.
15500 Tax Assessors: Has requested a substantial increase.
- They are
requesting two more full time employees and an increase in the
temporary employee budget. The administration is not recommending
either of these as the current full time staff is higher than
it has ever been and the current staff is most trained staff
we have had in the recent past.
- The BOA
is requesting that the board pay be doubled. This is not included
in the administrator recommended budget.
- The BOA
is in need of transforming their mapping system. There are
several line items (51.1200, orthophotography, included in this
budget that are in support of transforming the BOA mapping system.
Most of these mapping costs will be one time costs. The Hart
County Board of Commissioners has chosen not to fund this.
15550 Risk Mgt: A speculation on increased costs of insurance
has been applied based on the increases observed in the recent
15650 Buildings: The costs for running the new industrial
park will need to be evaluated further. The JDA has some funds
available that may be used to pay off debt or run the new park.
Costs anticipated for the new park include electricity for the
lights and bush hogging/landscaping. TI will pick up their share
of these costs and as new tenants come in they will pick up a
share. Tenants will eventually pay 100% of these costs.
21800 Clerk of Court:
backup of court documents will be completed FY05 backing up
these records to 2004. However documents were created in 2005
and will continue to be created. The BOC has funded a part time
employee to backup newly created records.
24500 Probate: See elections.
a new full time position to replace 28% part time position (probate)
and 5% part time elections person. Full time position is proposed
by Probate Judge to learn the programming for the electronic
voting machines so that we are not at the mercy of Diebold and
required to pay about $7,000 per election for Diebold’s labor
26000 Juvenile Court: The County Administrator has been
progressively moving expenses in the past few years to the proper
department so that we can have a true picture of the actual expenses
for running each department. The Clerk of Court spends some postage
and office supply funds for Juvenile Court functions. These costs
are shown in this department for the first time.
27000 Grand Jury:
- FY06 is
a higher expense year as are all even years. (See FY04 &
- The Board
of Equalization has been paid out of this department. This
year the Administrator has moved these expenses (BOA pay “Jury
Script”) to the Board of Equalization department.
28000 Public Defender: Costs reflect new contract
28100 BOE: See 27000 for BOE pay item moved to this department
this year. Also expected appeals this year due to reevaluation.
Appeals budget based on FY03 costs from last reevaluation.
FY05 added an investigator position and a Deputy position for
additional Courthouse security. The full years costs for these
positions were included in the FY05 budget even though only
a portion of those expenses would be paid for in FY05. This
was done so that the entire budgetary impact of these added
positions was reflected in the fiscal year where the positions
- This year
the part time positions that have been included in regular wages
have been pulled out into a separate line item for better tracking
and accountability of these expenses.
replacement is now on a schedule (54.2200) (see the vehicle
replacement schedule). According to the Maintenance Director,
the vehicles need to be replaced at 200,000 miles. Before the
County Administrator developed a replacement schedule the BOC
would replace vehicles as funds allowed or the board decided
to. Because of this the County did not purchase replacement
vehicles for several years in the past and then more recently
began to replace a large number of worn out vehicles. As a
result of this the County will have a glut of vehicles that
will need to be replaced in 4-5 years. Over the next 5 years
we will be replacing an estimated 15 vehicles. 10 of these
15 will be replaced in years 4 and 5. The Administrator is
recommending that we keep a steady number of vehicles replaced
each year and is therefore recommending we purchase 3 vehicles
per year for the next five years.
- GCIC (54.2500)
was not budgeted for the past several years although we have
had this service and paid for it. Therefore it is included
in the budget this year.
($19,635) is a grant that the department has applied for. If
we are awarded the grant the BOC will need to determine if they
want to accept this grant and associated costs. There will
also be a revenue associated with this line item.
- MANNs Unit
(57.2170) is not recommended for funding.
Speaking Interpreter: Needed due to the increased case load
with non-English speaking cases.
two full time jailers. Turn over at the jail is high, offering
a full time position is expected to decrease turnover. Also
jail should have three jailers on duty at all times. One must
remain in tower. One would respond to cells and third is available
for back up if adverse situation happens with response to cell
34200 Adult Corrections:
for detail supervisor has been exempted for one more year.
for gasoline- a $0.10 surcharge is added to our cost for this
and is a revenue generator.
36000 EMS: The EMS staff has remained at the same level
for at least 20 years however the call volume has gone from 43
calls in 1974 to a peak of 273 in 1995 when we quit doing some
non-emergency transports. In 2002 the total call volume was 212
calls. However of 110 of the 1995 calls were non-emergency related
and 163 calls emergency related. In 2002 the non-emergency call
volume was only 13 and 189 calls were emergency related. That
is an almost 400% increase in total calls since 1974 and a 50%
increase in emergency related calls from 1995 to 2002. Non-emergency
calls can be scheduled and responded to as convenient to the department.
Emergency calls however are a burden at the current staffing level.
This years budget request is for an additional 6 person crew to
handle the increased call volume.
37000 Coroner: Another expense that was paid for by the
State in prior fiscal years is being passed on to the County.
The cost for transporting bodies to the crime lab is an expense
that shows up in the part time wages. Our part time coroner help
is used to provide this service.
41000 Public Works: Wages includes increasing the grade
for the specialist position from a 10 to an 11. This position
was a grade 12 and was lowered due to the fact that we could not
find qualified staff to handle the complexity of this position
should handle. We now have a person who has proven capable of
managing the complexity needed for this position. The public
works director and the environmental compliance director are not
included in the Administrators budget.
42000 Roads: The wages includes two skilled motor grader
positions approved in FY05 but were never filled and a pay grade
was never set, grade is set at 15. These two positions will be
responsible for continuous grading of dirt roads. Two additional
equipment operator positions (grade 13) have been added to help
with the back log of road work. Additionally the administrator
has included raising the road foreman position from a grade 16
to a grade 19. The second in command at the assessors office
was just put in place at a grade 19 and the road foreman position
is just as valuable as that position.
44100 Water and Sewer: Is no longer supplemented through
- The new
park will come online this year creating additional workload
for this department. The department is requesting an additional
full time grade 9 person. Administrator recommended a part
time position this year and to see how the workload is managed
for future years.
- The department
is also asking to start a new summer camp program. The director
has been asked to bring a more complete plan to the BOC after
the Rec Advisory Bd has approved this program, for the BOC to
evaluate this program further before it is started.
- Other costs
associated with the new park are shown under notes 5 & 6.
65100 Library: The Library Audit showed a fund balance
of $107,290. This years budget includes a one time challenge
grant for capital improvements where the Library board will match
the funds allocated by the County for various projects. The need
for a library fund balance would solely be for operating reserve
for an emergency situation or short term operating reserve. However
the County Administrator recommends that a longer term operating
reserve for the library is not needed. In the event that there
is non-funding by their funding sources a longer term operating
reserve will only be postponing the inevitable (closure) by using
71300 Ag Resources: Has requested a substantial increase
in travel expenses. Administrator is recommending that travel
be conducted using County vehicles rather than solely reimbursement.
Department is requesting new copier and copier expenses have risen.
Need to look further into copier needs. Water Authority is now
being billed for their portion of the building costs.
75000 Economic Development: Our Economic Developer (Bob
Evans) works only part time several days per week and will be
“retiring” sometime in the near future. Hart County has been fortunate
to have Bob as a part time economic developer. He is highly respected
in the State and has decades of successful recruitment experience.
The Economic Development Department is recommending a new position
of a full time, aggressive economic developer, who has experience
in business recruitment and retention to work will our current
part time economic developer. This person would get to know the
contacts that Bob has developed over his career and be able to
learn from Bob’s many decades of successful economic development.
If Hart County is going to be proactive in attracting and retaining
business we must invest in economic development. The department
has requested a large salary due to the quality of person we need
to hire. The County Administrator has moderated this salary to
fit better with our other current salary offerings.
75630 Airport Authority:
- If grants
are offered to the airport, the County Administrator is recommending
considering matching funding for those grants when awarded during
the fiscal year. The Federal and State governments are offering
some 90-95% funding of capital airport improvements so the Counties
need to take advantage of this opportunity while it exists.
- The County
Administrator has asked the Airport Authority to brief the BOC
on proposed projects as well as their operating expense request.
110 Economic Development Funding: In FY04 & 05 the
DDA was funded from this fund.
ABUSE 201: Eligible expenses are funded for the Sheriff
for the DARE program and related activities.
FUND 202: This legacy fund is to be liquidated. Education
expenses are to be paid from this account in FY05. Remaining
funds are to be liquidated in FY06. This may require a transfer
of expenses budgeted in this fund back to the General Fund during
the fiscal year through a budget amendment.
PREMIUM 203 FUND:
premium fund is a fund that uses no tax revenues from City residents.
This revenue source has been growing approximately $50,000 per
year for the past few years. Each year we budget revenues based
on prior year revenues. While a healthy fund balance exists,
this fund is critical for funding the long range needs of the
County fire operations and a healthy fund balance should continue
to be relied upon to fund future growing needs of County fire
15950 GAMtns Fees: Because of State law, the General fund
can no longer be used to pay the County’s RDC dues. For several
years now we have been considering the potential for moving from
the GAMtns. RDC to the NEGA RDC. From an economic standpoint
the NEGA RDC charges $0.80 per capita compared to the GAMtns.
$0.96 per capita. It is the County Administrator’s opinion that
Hart County is more influenced by the NEGA region (Athens) compared
to the GaMtns Region (Gainesville) and is recommending that the
BOC consider moving towards changing RDCs.
- The Part
Time Fire chief has requested wages for a full time fireman
for the Shoal Creek Station and for a full time chief. This
budget includes increasing the part time fire chief pay and
that the fire chief work with the volunteer stations to change
the bylaws to allow a full time chief to be hired by the County.
- The new
full time fireman is not included in the budget. The BOC has
included wages for part time firemen.
and training has been increased. There is no better investment
than training of our full time and volunteer firemen.
- After years
of planning we will have started our training facility with
the installation of the pump test pit and hopefully a mobile
burn building. Protecting the lives of the firemen, through
proper equipment, protective gear, and training, is the highest
priority. Additional costs for turn out gear, pagers, hoses
and hydrants further this goal.
- A second
important priority is continuing to support our volunteer firemen.
The community is blessed to have volunteers who will sacrifice
their time and safety for the community. The BOC continues
to support the volunteers through this budget and the recent
changes that have been put in place. The two existing full
time firemen have been a great asset to the fire department.
They continue to test and maintain the previously neglected
fire hydrants in the County. They continue to support the volunteers
by performing maintenance tasks on machines and equipment to
minimize the volunteer’s impact to their own time.
in the FY06 budget is continuation of the BOC implemented 100%
retirement contributions to eligible volunteers that were started
- Also included
is new turn out gear, pagers and equipment for new volunteers
and replacement of existing worn out equipment.
44100 HCWSA: During the SDS discussions with the City
of Hartwell, the City pointed out that we should not be funding
the HCWSA through general fund. Therefore during FY05 we moved
HCWSA expenses to the County tax only 203 fund. In addition a
goal was set by the BOC where would reduce the HCWSA funding by
a minimum $27,000 annually until we are no longer funding the
Authority in about 4 years.
45100 Solid Waste: In order to be able to fund the HCWSA
through the 203 account, we had to shift some solid waste expenditures
to the 540 tipping fee enterprise fund. Included in the solid
waste wages is two additional part time solid waste convenience
center operators for a proposed new convenience center at the
transfer station. This issue is discussed further in the 540
enterprise fund budget. If the center is not funding the extra
wages can be removed from the 203 account.
JAIL SURCHARGE: Eligible expenses for operating and maintaining
the Jail are included in this budget. This helps to offset the
general fund expenses for operating the jail.
BEHAVIORAL HEALTH ACCOUNT:
has been established as a depreciation account to fix future needs
such as a new roof, HVAC etc… The supplement to the Mental Health
agency in the general fund pays for this depreciation through
a “rent” charged to this agency. There have been rumors circulating
the Mental Health Agency will be consolidated operations to another
county. If this occurs this account will no longer receive revenues
and the correlating general fund supplement to the agency will
be recommended to cease. We will also investigate the possible
reuses of the building at that point. The building was funded
through federal funds and will have restrictions on reuse. A
potential beneficial reuse may be to relocate some of the Courthouse
offices (non-court functions) to free up space in the Courthouse
and provide a short term space relief for the Courthouse facility.
- The E-911
coordinator was assigned additional tasks replacing the tasks
formerly handled by the road department secretary (a position
that remains unfunded). This position has increased in responsibility
and complexity and is recommended for a grade increase from
a grade 10 to a grade 11.
expenses for the fire stations were charged to this account
and should be charged to the 203 account. This has been corrected
this fiscal year. In addition special security phones were
installed in the courthouse and are now included in this line
revenues is a difficult task due to the fact that current revenues
can be as much as 6 months behind. Corrections are made with
our audit each year to account for some of this delay.
- This account
has a healthy fund balance. FY03 ran a deficit because we used
some of the fund balance to pay off long term debt so that we
could save in interest payments. FY04 ran a slight excess and
FY05 is expected to have a slight excess therefore the fund
balance should grow slightly. It is expected that FY06 will
run a deficit although the deficit shown should be less than
shown in the budget. This deficit can be directly related to
the proposed capital replacement in FY06. The computer equipment
is about 5 years old and is in need of replacement. The $50,000
capital is to replace this equipment. No other capital replacement
is expected for the next 5 years until we should once again
upgrade our equipment.
DFACs: A long term lease with the State pays the lease
purchase costs for this facility as well as maintenance costs.
A depreciation (fund balance) is available for major expenses
such as replacement of a roof, HVAC etc…
VICTIMS ASSISTANCE: No budget request was submitted.
Draft budget based on FY05 expenses and revenues. We are only
a custodian to this account and do not take an active role in
- This budget
will probably have to be amended in FY06 as new grants become
available and/or as existing grants get completed.
- It is important
to note that there are many additional grants that are included
in the general fund. Grants that must be paid for by the County
(primarily non-capital) and are later reimbursed by the grant
are usually funded as expenses and correlating revenues in the
grants where the grant pays the expenses up front and/or the
grant may be able to be paid for from SPLOST and then reimbursed
back to SPLOST are budgeted in this 250 fund.
that were funded in FY05 that are expected to also be in the
FY06 budget include the CBDG (east) water line project and two
employment incentive grants.
- The Employment
incentive grants are revolving funds where the initial grant
is paid to a business to expand or retain jobs through a loan
to the industry. These loans are then paid back to the County.
As the loan is paid back to the County the fund continues to
grow until the loan is paid off. At any time the County may
loan those funds out to another business and the process continues.
A separate fund will be set up for the EIP grant/loan. A second
EIP grant is anticipated in the near future.
SPLOST I: This account is budgeted to be liquidated.
The fire test pit is scheduled to start in August and will probably
continue into FY06. The fire training paving grant will also
be expended in FY06. Expected FY05 carryovers have been budgeted
in FY06 although some of the FY05 carryovers may be paid from
FY05 funds and may not appear wholly or partly in FY06.
SPLOST II: Expected FY05 carryovers have been budgeted
in FY06 although some of the FY05 carryovers may be paid from
FY05 funds and may not appear wholly or partly in FY06. At this
point it is expected that full SPLOST II revenues of $12,000,000
will be received. If the revenues fall short, then the FY06 budget
will have to be amended to account for the shortfall in revenues.
The FY05 budget
includes YTD (year to date, what we have already spent) as well
as projected expenses for the last two months of this fiscal year.
The FY06 budget has line items that will need to be further defined
by the Hart County Board of Commissioners in FY06. These lines
items will liquidate the various area allocations with the exception
of economic development.
is proposing to keep a reserve of $280,250 to pay for 5 years
of debt payments. This will payoff the EMC 10 year loan and pay
for 5 more years of the 40 year USDA loan. At the end of this
5 year period there will still be an estimated $465,000 in debt
owed for the 40 year loan. If the SPLOST III referendum passes
then the Administrator recommends funding long term debt payments
out of the SPLOST III revenues and liquidating the economic development
SPLOST II account rather than carrying these revenues forward
If the SPLOST
III referendum fails, the Administrator recommends re-budgeting
FY06 so that funds for items such as road paving can be stretched
beyond FY06. If the referendum fails then the voters will have
a second chance in 2006 to pass a referendum. Otherwise a property
tax increase will be required to maintain roads and provide funding
for other current or proposed SPLOST expenditures.
III: If passed in November we would expect to start to
receive revenues in May or June of 2006. If the SPLOST passes
we will need to develop a budget for this in FY06.
Tipping Fee Enterprise Fund:
- This fund
has been established to pay for the remaining solid waste expenses
(some expenses paid from the 203 fund) and to fund a reserve
for the long term liability associated with the closed landfill.
This fund has a healthy fund balance however most of this fund
balance should be reserved for the landfill liability.
- The County
Administrator is again recommending a slight budget deficit
for FY06 to fund expenses. A deficit would be funded from a
fund balance transfer.
- This budget
includes many solid waste expenses that were transferred in
FY05 from the 203 account due to the funding of the HCWSA.
in this budget is money to set up a convenience center at the
transfer station. This expenditure is highly recommended due
to the very high liability with the current transfer station
operation. Currently everyone dumps on the transfer station
floor. This floor is usually slippery, wet, and has numerous
hazards. In addition, large equipment and trucks are constantly
moving into and out of the transfer station. We have had several
accidents from citizens slipping on the floor and the hazard
potential is simply too high to continue this practice. This
project is proposed to be further defined in FY06.
(Landfill): The long term management plan for the landfill
includes continued required methane and groundwater testing.
In addition we will be required to verify that the methane
migration problem has been resolved. If the problem still exists
at this point we will probably be required to proceed with phase
4 of the methane remediation which is preliminarily estimated
at $300,000. If we must proceed with phase 4, then a budget
will be adopted at that point.
action plan is required to be revisited in FY06. The budget for
this item is $50,000.
Hart County Unincorporated Millage
Fund Expenses per Capita