e Government Finance Ocers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Dunwoody, Georgia for its annual budget for the scal year beginning January 1, 2010. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a nancial plan, and as a communications device. e award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligi- bility for another award. Table of Contents Section 1 Section 3 General Information Budget Detail Budget Message 04 Mayor & City Council 61 Budget Brief 04 City Manager 63 Mission, Vision and Values 10 City Clerk 64 Dunwoody History 13 City Attorney 65 Dunwoody Present Day 15 Dunwoody Demographics 17 Finance & Administration Department 66 Non-Financial Goals 22 Accounting Division 68 2010 Budget Calendar 25 Human Resources Division 68 Financial Policies & Procedures 27 Marketing Division 69 Accounting Policies 27 Purchasing Division 69 Auditing Policies 28 Tax & Licensing Division 70 Financial Reporting Policies 29 Technology Division 70 Budgetary Policies 30 Operating Budget Policies 31 Municipal Court 72 Cash Flow Budget 34 Police Department 74 Capital Budget Improvement Plan 34 Public Works Department 77 Debt Issuance and Management 36 Public Works & Stormwater Division 78 Revenue Administration 36 Parks & Recreation Division 80 Dunwoody Organization 38 Community Development Department 82 Section 2 Section 4 Financial Summaries Appendix Dunwoody Fund Structure 41 Georgia Law on Major Funds 42 Local Government Budgets 93 General Fund 42 Debt Service Funds 42 Glossary of Budgetary and Capital Projects Fund 43 Financial Terminlogy 98 Special Revenue Funds 43 Enterprise Funds 43 Stormwater Utility Fund 43 Capital Budgeting 43 General Fund Major Revenues 45 Annual Operating & Capital Budget Fiscal Year 2011 Prepared by Authority of City Council City of Dunwoody, Georgia Annual Operating & Capital Budget 01 Fiscal Year 2011 City Council Ken Wright Mayor Denis Shortal City Council Post 1 Adrian Bonser City Council Post 2 Doug Thompson City Council Post 3 Robert Wittenstein City Council Post 4 Danny Ross City Council Post 5 John Heneghan City Council Post 6 02 Annual Operating & Capital Budget Fiscal Year 2011 General Information Section 1 Annual Operating & Capital Budget 03 Fiscal Year 2011 Despite a weakened national economy, Dunwoody Budget Message continues to remain strong; though not completely immune from the pressures. I believe this budget repre- To: e Honorable Mayor and City Council sents the best possible plan for meeting the operating From: Warren Hutmacher, City Manager needs of the City for the coming year, maintaining and Date: October 25, 2010 enhancing the City's long term economic growth Subject: Proposed Budget for the Fiscal Year programs while ensuring the citizens continue to enjoy a Ending December 31, 2011 quality of life few municipalities can match. I am pleased that this budget allows us to meet the critical needs of our I respectfully submit for your consideration the City of constituency without increasing the City's millage rate. Dunwoody's proposed balanced budget for scal year 2011 (FY2011). is document represents an eective annual spending plan allowing the City to meet its highest priorities, previously established by the Mayor and City Budget Brief Council, in a sustainable manner. Moving forward, Public Hearings will involve our citizens and provide the oppor- e FY2011 City of Dunwoody budget for all appropri- tunity for their input to improve our budget document ated funds totals approximately $22.5 million in revenues. while aording you ample time to further balance needs is budget funds traditional government services such as and priorities for our City. Once we reach consensus, the public safety and infrastructure maintenance including resulting nal budget passes by a simple majority vote. repaving and trac control systems. Although still recov- ering from the national economic recession, many local Amended 2011 2009 Actual Change 2010 Budget Proposed Taxes 16,143,877 15,667,847 17,920,000 14.37 % Licenses & Permits 1,174,800 905,000 780,000 (13.81) % Intergovernmental Revenues - 2,000 275,000 Charges For Services 327,366 318,246 360,000 13.12 % Fines & Forfeitures 645,095 1,100,000 1,240,000 12.73 % Investment Income 7,968 7,000 5,000 (28.57) % Contributions & Donations 73,889 2,560 2,000 (21.88) % Miscellaneous Revenue 3,647 56,000 63,000 12.50 % Total Department Revenues 18,376,642 18,058,653 20,645,000 23.51 % City Council 141,770 201,265 203,904 1.31 % City Manager 245,214 223,998 226,564 1.15 % City Clerk 154,840 159,621 198,133 24.13 % City Attorney 327,894 317,700 367,000 15.52 % Finance & Administration 3,187,815 3,561,388 3,706,115 4.06 % Nondepartmental 1,678,421 Municipal Court 194,533 256,057 278,336 8.70 % Police 5,059,654 5,024,235 5,792,640 15.29 % Police Works 2,333,315 3,314,534 5,790,947 74.71 % Community Development 1,724,838 2,277,100 2,194,250 (3.64) % Contingency - 250,000 575,000 130.00 % Total Department Expenditures 15,048,294 15,585,898 19,332,889 25.97 % 04 Annual Operating & Capital Budget Fiscal Year 2011 business leaders have witnessed impressive growth during Inastructure 2010. is growth generates revenues but these are oset e City maintains 149 centerline miles of roadway with by increasing demands on Dunwoody's infrastructure and a replacement cost value of over $200 million. e major- services. In the FY2011 budget, I believe we eectively ity of the City’s pavement reached a point where it is accounted for these needs. beginning to deteriorate at an accelerated rate due to its age and historical lack of maintenance. Approximately $2 e General Fund includes $3.4 million in transfers to our million per year is needed to maintain the current condi- Capital Projects program for the expansion and mainte- tion of the overall road system, and $2.5 million to $3 nance of the City's major assets. All capital projects are the million is needed to gradually improve the quality of our result of a lengthy, well-reasoned process including guid- public works infrastructure excluding stormwater assets. ance from the Mayor and City Council, public input from the Comprehensive Land Use Plan Short Term Works Public Safety Program, and sta regarding the eective timing and Dunwoody is perceived both internally and externally as a coordination of eorts. e remaining $19.1 million in safe place to live and work. Both are essential to the City’s revenue is budgeted for operations or cash reserves. is long-term economic growth and quality of life. Dun- budget represents an increase from the FY2010 budget woody Police aggressively worked to prevent and to mini- (with substantial increases in Public Works and Contin- mize crime. Increasing visibility in neighborhoods, gency) with no anticipated increase needed in the City's addressing crime “hot spots,” developing multiple com- millage rate. munity involvement programs, and establishing itself as a member of the North Metro SWAT Team, our Dun- woody Police Department is a “best in class” police Challenges department. During its rst year, from April 1, 2009 - March 31, 2010, Dunwoody reported nearly 2,000 Part I Crimes which include rape, burglary, assault, larceny, and vehicle the. Dunwoody Police responded to nearly 34,000 calls for service. ese statistics virtually mirror that of both Smyrna and Alpharetta. However, both those other cities have more than double the number of sworn ocers. Our 1.17 sworn ocers per one thousand citizens are dwarfed by Acworth, Alpharetta, Decatur, Kennesaw, Peachtree City, and Smyrna who range from 1.72 in Peachtree City to 2.30 in Alpharetta. e national average is 1.8 ocers. To eectively prevent crime, and not just respond to calls, the City must meet this challenge. Revenue Dunwoody faces several challenges that have a signicant e continued economic downturn caused a decline of impact on our eorts to maintain constituent service Dunwoody's property tax revenues. Real and personal standards; though not to the extent of many other public property taxes a year ago were estimated at $6.43 million. entities. e three that present the greatest hurdles is budget estimates only $6.01 million. Only a limited include infrastructure demands that exceed our revenue amount of new development exists as businesses wait for capacity, meeting our public safety challenges amidst the right opportunity to expand operations. Oces public misconceptions, and declining revenues. continue to consolidate; leaving vacant rental space. Addi- tionally, the past several sessions of General Assembly included discussions regarding curbing or eliminating Annual Operating & Capital Budget 05 Fiscal Year 2011 several of municipal General Fund revenue sources such as to maintain its optimum pace of infrastructure expansion. property taxes. Because delaying infrastructure enhancements would result in future challenges, I strive for the highest sustain- Within this challenging nancial environment, I worked able investment our budget allows. For FY2011, this with our sta to ensure the budget presented is scally proposal includes $3.2 million in infrastructure mainte- sound and continues to meet the needs of Dunwoody's nance and capital improvements with another $200,000 populace. Despite these eorts, the uncertainties and towards design and engineering costs for trac improve- challenges, such as those highlighted above, resulted in ments. Finally, the budget does not include any revenue very dicult decisions in addressing needs and priorities. related to state paving grants. Should these resources I look forward to working with you as we continue to become available, it will be added to the projects com- make tough, but important, decisions that support and pleted in FY2011.