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GLYNN COUNTY GEORGIA July 1, 2011- June 30, 2012 Annual Budget 2011 - 2012 FISCAL BUDGET Glynn County, Georgia TABLE OF CONTENTS Description Page Number Introduction Management's Transmittal Letter .................................................................. 1 Principal Officials ........................................................................................... 13 Distinguished Budget Presentation Award .................................................... 14 Organizational Chart ...................................................................................... 15 Policies and Procedures Budget Policies and Procedures ................................................................... 16 Budget Calendar ............................................................................................ 21 Supplemental Personnel Positions ....................................................................................... 22 Capital Budget. ............................................................................................... 38 Overview Summary of Operating & Capital Funds......................................................... 39 Summary of Estimated Revenues, Expenditures and Changes in Fund Balances Governmental Fund Types ...... .... .......................... ......... .................... 40 Internal Service Funds ..... ......................... ............ .............. ........ ........ 41 Enterprise Funds... ......................... ....................... ....... ....................... 42 Revenue Analysis... ............................. ......................... ........... ....................... 43 Summaries General Fund: General Fund Revenue .............................................................................................. 46 Expenditures ...................................................................................... 54 Capital ................................................................................................. 66 Personnel Staffing by Group/Department.. ........................................ 67 Special Revenue Funds: Accommodation Excise Tax Fund Revenue .............................................................................................. 78 Expenditures ...................................................................................... 81 Capital ................................................................................................. 85 Personnel Staffing by GrouplDepartment.. ........................................ 86 2011- 2012 FISCAL BUDGET Glynn County, Georgia TABLE OF CONTENTS Description Page Number Alternate Dispute Resolution Fund Revenue ............................................................................................. 87 Expenditures ...................................................................................... 88 Drug Abuse/Education Fund Revenue ............................................................................................. 89 Expenditures ...................................................................................... 90 Drug Court Fund Revenue ............................................................................................. 91 Expenditures ...................................................................................... 92 Emergency Telephone System Fund Revenue ............................................................................................. 93 Expenditures ....................................................................................... 95 Personnel Staffing by GrouplDepartment.. ........................................ 97 Fire Protection Fund Revenue ............................................................................................. 98 Expenditures ....................................................................................... 101 Personnel Staffing by Group/Department.. ........................................ 103 Insurance Premium Tax Fund Revenue ............................................................................................. 104 Expenditures ... ................................................................................... 105 Jail Commissary Fund Revenue ............................................................................................. 106 Expenditures ...................................................................................... 107 Jail Fund Revenue ............................................................................................. 108 Expenditures ...................................................................................... 109 Juvenile Services Fund Revenue ............................................................................................. 110 Expenditures ...................................................................................... 111 Law Enforcement Block Grant Revenue ............................................................................................. 112 Expenditures ....................................................................................... 113 Park Development Fund Revenue ............................................................................................. 114 Expenditures ... ................................................................................... 115 Police Seizure Fund Revenue ............................................................................................. 116 Expenditures ....................................................................................... 117 Sea Island Police Fund Revenue ............................................................................................. 118 'Expenditures ...................................................................................... 120 Personnel Staffing by Group/Department.. .... .................................... 122 Sheriff Seizure Fund Revenue ............................................................................................. 123 Expenditures ....................................................................................... 124 ii 2011 - 2012 FISCAL BUDGET Glynn County, Georgia TABLE OF CONTENTS Description Page Number Capital Projects Funds: Buildings, Roads & Equipment Fund Revenue.............................................................................................. 125 Expenditures... ..................... ..... ........................... ......... ............ .......... 126 Special Purpose Local Option Sales Tax (SPLOST) #3 Fund Revenue.............................................................................................. 127 Expenditures....................................................................................... 128 Special Purpose Local Option Sales Tax (SPLOST) #4 Fund Revenue.............................................................................................. 129 Expenditures ....................................................................................... 130 Special Purpose Local Option Sales Tax (SPLOST) #5 Fund Revenue..... .............................................................................. ........... 133 Expenditures....................................................................................... 134 Transportation Enhancement Activity (TEA) Fund Expenditures.......................................... .......................... ................... 137 Debt Service Fund Debt Service... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 138 Legal Debt Margin ....................... , ... ... ... ... ... ... ... ... ... ... ... ... ... ... 139 Outstanding Debt.................. ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. 140 Revenue.............................................................................................. 141 Expenditure......................................................................................... 142 Enterprise Funds: Revolving Loan Fund Revenue................ ............................ .................................................. 143 Expenditures ....................................................................................... 144 Solid Waste Collection Fund Revenue .............................................................................................. 145 Expenditures ....................................................................................... 147 Personnel Staffing by Group/Department........................................... 149 Solid Waste Disposal & Recycling Fund Revenue.................................................................. ............................ 150 Expenditures ......................... ......................... .............................. ....... 151 Internal Service Funds: Administrative Services Fund Revenue ............................................................................................. 152 Expenditures ...................................................................................... 155 Personnel Staffing by Group/Department.. ....................................... .. 158 County Insurance Fund Revenue ............................................................................................. 160 iii 2011 - 2012 FISCAL BUDGET Glynn County, Georgia TABLE OF CONTENTS Description Page Number Expenditures ...................................................................................... 161 Employee Benefit Fund Revenue ............................................................................................
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