Hamilton County Tennessee
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COMPREHENSIVE ANNUAL BUDGET REPORT Hamilton County Tennessee Operating Budget FY 2015 DISTINGUISHED BUDGET Presentation AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Hamilton County, Tennessee for its Comprehensive Annual Budget Report for the fiscal year beginning July 1, 2013. This is the twelfth year in a row Hamilton County has received this award for its Comprehensive Annual Budget Report. In order to be awarded a Distinguished Budget Presentation Award, a governmental unit must publish an easily readable and efficiently organized Comprehensive Annual Budget Report whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements. We believe our current report continues to conform to program requirements, and we are currently submitting it to GFOA to determine its eligibility for another award. TTaabbllee ooff CCoonntteennttss Introduction PAGE PAGE 24 Hamilton County Demographic and Statistical Data 1 How To Use This Document Includes general numerical information about A list of each major section with a brief summary the Government, Education, Land, Population, Police, Transportation Services, Culture and 3 County Mayor’s Transmittal Letter Recreation, and Libraries An overview of the objectives that were accomplished in 2014, along with a brief summary 26 Historic Hamilton County and Regional of the County’s long-term directives Map Explanation of when and how Hamilton County 4 Estimated Available Funds – By Source was founded Graph 28 Hamilton County Profile 5 Administrator of Finance’s Transmittal Description of the current features of Hamilton Letter County including: Form of Government, Explains the four overarching themes reflected in Industrial and Economic Development, the budget, and provides Fiscal Year 2015 Budget Transportation Services, Health Care Services Highlights and Facilities, Cultural Activities and Facilities, and Recreational Facilities 11 Hamilton County’s Long-Term Initiatives Provides the County’s six primary initiatives and 41 Financial Management Policies gives a brief summary of the achievements in each Description of the Budget, Cash Management and Investment, Revenue, General Operating, 14 General Government Officials Capital Improvements, Debt Management, A list of the General Government Officials in Reserve, Accounting, Auditing, and Financial Hamilton County Reporting, Asset Accounting, and Risk Management Policies 15 County Wide Organizational Chart With Departmental phone numbers included 47 Condensed Budget Calendar Budget Calendar and Budget Procedures 16 Board of Commissioners The Procedures outline the statutory budgetary Pictures of the Board of Commissioners requirements, the budgetary process, and the basis for adoption 18 Revenue Sources List of revenue sources and a description of each 48 Budget Format Description of the budget format explaining the 21 Budget Summary – Revenue and Budget Organization, Financial Structure, Governmental Funds, Component Unit, Basis for Expenditures – All Funds Combined Budgeting, and Basis for Accounting A list of the resources and expenditures of all Governmental funds within the County’s budget along with the Department of Education for three 51 Budget Resolution years 23 Budget Summary for FY 2015 – By Fund Type i Financial Overview Supported Agencies The departments accounted for within Supported Agencies represent those entities that receive support General Fund from Hamilton County Government Accounts for all financial resources applicable to the general operations of County government that are not properly accounted for in another fund. 92 Supported Agencies Expenditures Graphs 93 Supported Agencies Expenditures Summary 54 General Fund Expenditures Graphs 95 Soil Conservation 96 Other – Various 55 General Fund Budget Summary and Schedule of Interfund Transfers from the General Fund Unassigned Departments The departments accounted for within Unassigned are Schedule of Revenues and Expenditures those that do not fall into any specific category of the General Fund. 57 Revenue Sources A description of the different revenue sources with 100 Unassigned Departments Expenditures graphs Graphs 101 Unassigned Department Expenditures Constitutional Offices Summary The Constitutional Offices are established pursuant to the 102 Utilities constitution of the State of Tennessee. Insurance 103 Employee Benefits 62 Constitutional Offices Expenditures Trustee’s Commission Graphs External Audits 63 Constitutional Offices Expenditures 104 County Mayor Summary 108 Chief of Staff 64 Medical Examiner 110 County Attorney 66 Clerk & Master 111 Chief Reading Officer 67 Circuit Court Clerk 112 County Board of Commissioners 68 County Clerk 114 County Auditor 70 Register of Deeds 115 Microfilming 71 Trustee Telecommunications 73 Assessor of Property 116 Human Resources 74 District Attorney General 119 County Equal Employment Opportunity 77 County Election Commission 120 Development 78 Criminal Court Clerk 122 Water and Wastewater Treatment 80 Public Defender Authority (WWTA) 81 Board of Equalization 125 Railroad Authority 82 General Sessions Court 126 Capital Outlay – Various Juries 128 Other 83 Criminal Court Judges Chancery Court Judges Finance Division 84 Circuit Court Judge Jacqueline S. Bolton This division encompasses the fiduciary aspects of Circuit Court Judge Jeff Hollingsworth Hamilton County Government. Circuit Court Judge Marie Williams Circuit Court Judge Neill Thomas, III 85 Judicial Commission – Magistrate 130 Finance Division Expenditures Graphs 86 Register Computer Fees 131 Finance Division Expenditures Summary 87 Juvenile Court / Juvenile Judge 132 Finance Administrator 88 Juvenile Court / Detention Center 135 Accounting 89 Juvenile Court / IV-D Child Support 136 Financial Management Juvenile Court Volunteer Services 138 Information Technology Services 90 Juvenile Court CASA 139 Purchasing Juvenile Court Youth & Alcohol 140 Geographic Information Systems ii Public Works Division Health Services Division The Public Works Division is responsible for major capital The core function of this division is: prevention; projects and maintaining the infrastructure of Hamilton education; assessment; service delivery; policy County. development; outreach protection, surveillance and regulation assuring compliance toward a healthy 142 Public Works Expenditures Graphs community. 143 Public Works Expenditures Summary 145 Public Works Administrator 196 Health Services Expenditures Graphs 146 Building Inspection 197 Health Services Expenditures Summary 148 Custodial / Security Service 198 Accounts and Budgets 149 Security Services 200 Community Services 151 Traffic Shop 203 Parents Are First Teachers II 152 Real Property 204 Fetal Infant Mortality Review / Infant 156 Engineering Mortality Prevention 158 Highway 208 TENNderCare Outreach 159 Preventive Line Maintenance Shop I 210 Homeland Security Preventive Line Maintenance Shop II 211 Tobacco Prevention 160 Preventive Line Maintenance Shop III 212 Healthy Kids, Healthy Community Stockroom 213 Rape Prevention 161 Recycling 214 Health Grant Tennessee Breast and 162 Spring Creek Transfer Cervical Cancer Early Detection Sequoyah Transfer Program 163 Waste Tire Program 216 Health Administrator 165 Water and Wastewater Treatment Health Administration Authority (WWTA) 217 Maintenance 166 Storm Water – Phase II 218 Environmental Health and Inspectors 220 Statistics 221 Health Promotion and Wellness Human Services Division 222 Step ONE This division includes services related to Emergency, Volunteer, Corrections, Maintenance, and Recreation 223 Dental Health funded totally or in part by federal, state, and local funds. 224 Family Planning 227 Case Management Services 170 Human Services Expenditures Graphs 228 Medical Case Management HIV / AIDS 171 Human Services Expenditures Summary 231 HIV – AIDS Prevention 172 Human Services Administrator 232 Nursing Administration 175 Maintenance 235 Childhood Lead Prevention 176 Emergency Services 236 Women, Infants and Children 178 Recreation 238 Renal Intervention Program 179 Riverpark Operations 239 Records Management 180 Community Services 240 Children’s Special Services 182 Felony Community Corrections Program 241 Pharmacy 183 Misdemeanant Community Corrections 242 State Health Promotion / Education Grant Program 243 Family Health Center – Pediatric 184 Courts Community Service (Litter Grant) 245 Primary Care 185 Corrections Administration 246 Immunization Project 186 Hamilton County Workhouse (CCA) 248 Governor’s Highway Safety Program Workhouse Records 249 Federal Homeless Project 187 Corrections Inmates Program 250 Help Us Grow Successfully 188 Misdemeanant Probation 251 STD Clinic 189 Enterprise South Nature Park 252 Family Health Center – Prenatal / Adult 190 Emergency Medical Services 253 Ooltewah Clinic 191 Emergency Services – Volunteer Services 255 Sequoyah Clinic 192 Other - Various 256 Communicable Disease Control Clinic 193 Welfare Services – Various 258 County STD Clinic 260 Community Assessment and Planning 261 State Tuberculosis Clinic 262 Oral Health iii Health Department continued Other Funds 263 Other Debt Service Fund The Debt Service Fund was established to account for all Special Revenue Funds principal and interest payments of the County’s long-term Special Revenue Funds are used to account for the debt. Long-term debt is composed of Hamilton County proceeds of specific