CHEROKEE COUNTY BOARD OF COMMISSIONERS FISCAL YEAR 2019 ADOPTED BUDGET FISCAL YEAR 2019 BUDGET CHEROKEE COUNTY, GEORGIA OCTOBER 2018 – SEPTEMBER 2019 JERRY W. COOPER COUNTY MANAGER STACEY D. WILLIAMS ADMINISTRATIVE SERVICES AGENCY DIRECTOR JIMMY H. MARQUIS FINANCE DIRECTOR ARIANA L. FREIMUTH PLANNING & ANALYSIS MANAGER Cherokee County Finance Department 1130 Bluffs Parkway Canton, Georgia 30114 i TABLE OF CONTENTS PREFACE Commission Chairman and Post Commissioners .................................................................. viii Georgia Counties Map ............................................................................................................ ix Cherokee County Map ............................................................................................................. x County Organizational Chart ................................................................................................... xi Cherokee County Officials ...................................................................................................... xii Budget Ordinance ................................................................................................................. xiii INTRODUCTION Cherokee County Mission Statement……………………………………………………………….. .2 Budget Message ......................................................................................................................3 Five Year Strategic Blueprint……………………………………… ...............................................6 Long-Term Financial Plan ......................................................................................................19 Introduction: About the Budget Book .....................................................................................................78 Budget Process ................................................................................................................78 Budget Calendar ..............................................................................................................79 Basis of Presentation ........................................................................................................80 Basis of Accounting and Budgeting ..................................................................................84 Financial Policies ..............................................................................................................86 Cherokee County History .....................................................................................................101 Sources and Uses of Funds Graphs .....................................................................................107 Combined Statement of Revenue, Expenditures and Changes in Reserves ........................ 108 Combined Statement of Revenues and Expenses ...............................................................109 Statement of Projected Changes in Fund Balance ...............................................................111 Department/Fund Matrix .......................................................................................................113 REVENUE Revenue Summary ..............................................................................................................116 Revenue Analysis: Property and Other Taxes ..............................................................................................119 Licenses and Permits .....................................................................................................120 Intergovernmental ..........................................................................................................121 Internal Service Charges ................................................................................................121 Charges for Services ......................................................................................................121 Fines and Forfeitures ......................................................................................................122 Investment Income .........................................................................................................122 Contributions ..................................................................................................................122 Miscellaneous Sources ...................................................................................................122 Other Finance Sources ...................................................................................................122 Use of Reserves .............................................................................................................123 Revenue Budget History: General Fund .................................................................................................................124 Special Revenue Funds ................................................................................................. 125 Capital Projects Funds ...................................................................................................129 iii TABLE OF CONTENTS Debt Service Funds ........................................................................................................129 Enterprise Funds ............................................................................................................130 Internal Service Funds ....................................................................................................130 EXPENDITURE SUMMARY Overview of All Funds ........................................................................................................132 General Fund ......................................................................................................................133 Other Funds ........................................................................................................................134 Expenditure Budget History .............................................................................................. 135 PERSONNEL Personnel Overview ...........................................................................................................137 Personnel Position Summary by Fund .............................................................................138 Employees Per Capita ........................................................................................................139 Personnel Positions Detail ................................................................................................140 CAPITAL Capital Overview ................................................................................................................160 Capital Improvements Plan Policies .................................................................................162 Capital Projects Funding ...................................................................................................166 Fy2019 Capital Projects Budget .......................................................................................167 DEPARTMENTAL BUDGETS General Fund ......................................................................................................................175 General Fund Summarized Operating Budget ................................................................177 General Services: Description ...............................................................................................................179 Budget Comparisons Graph .....................................................................................180 Department Strategy Linkage, Value Proposition, Objectives, Deliverables and Expenditure Summary: Board of Commissioners .....................................................................................181 County Clerk .......................................................................................................182 County Manager ................................................................................................. 184 Voter Registration/Elections ................................................................................186 County Attorney ..................................................................................................188 Tax Commissioner ..............................................................................................189 Tax Assessor ......................................................................................................191 General Administration........................................................................................193 Rental Properties ................................................................................................194 Coroner ...............................................................................................................195 Administrative Services Agency Description ...............................................................................................................197 Budget Comparisons Graph .....................................................................................198 Department Strategy Linkage, Value Proposition, Objectives, Deliverables and Expenditure Summary: iv TABLE OF CONTENTS Administrative Services .......................................................................................199 Capital Projects Management .............................................................................201 Budgeting and Financial Services .......................................................................203 Procurement .......................................................................................................206