COMPREHENSIVE ANNUAL BUDGET REPORT Hamilton County Tennessee Operating Budget FY 2013 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, 2011. This is the tenth 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 1 How To Use This Document 22 Hamilton County Demographic and A list of each major section with a brief summary Statistical Data Includes general numerical information about the Government, Education, Land, Population, 3 County Mayor’s Transmittal Letter Police, Transportation Services, Culture and An overview of the objectives that were Recreation, and Libraries accomplished in 2012, along with a brief summary of the County’s long-term directives 24 Historic Hamilton County and Regional 5 Administrator of Finance’s Transmittal Map Explanation of when and how Hamilton County Letter was founded Explains the three overriding themes reflected in the budget, and provides Fiscal Year 2013 Budget Highlights 26 Hamilton County Profile Description of the current features of Hamilton County including: Form of Government, 9 Hamilton County’s Long-Term Initiatives Industrial and Economic Development, Provides the County’s five primary initiatives and Transportation Services, Health Care Services gives a brief summary of the achievements in each and Facilities, Cultural Activities and Facilities, and Recreational Facilities 12 General Government Officials A list of the General Government Officials in Hamilton County 33 Financial Management Policies Description of the Budget, Cash Management and Investment, Revenue, General Operating, 13 County Wide Organizational Chart Capital Improvements, Debt Management, With Departmental phone numbers included Reserve, Accounting, Auditing, and Financial Reporting, Asset Accounting, and Risk 14 Board of Commissioners Management Policies Pictures of the Board of Commissioners 39 Condensed Budget Calendar 16 Revenue Sources Budget Calendar and Budget Procedures List of revenue sources and a description of each The Procedures outline the statutory budgetary requirements, the budgetary process, and the 18 Graphs of Budgeted Revenues and basis for adoption Expenditures Graph of revenue by funding sources and 41 Budget Format expenditures by use with percentages Description of the budget format explaining the Budget Organization, Financial Structure, 19 Budget Summary – Revenue and 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 43 Budget Resolution along with the Department of Education for three years 21 Budget Summary for FY 2013 – 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. 82 Supported Agencies Expenditures Graphs 83 Supported Agencies Expenditures Summary 46 General Fund Expenditures Graphs 84 Soil Conservation 86 Other – Various 47 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. 49 Revenue Sources A description of the different revenue sources with 90 Unassigned Departments Expenditures graphs Graphs 91 Unassigned Department Expenditures Constitutional Offices Summary The Constitutional Offices are established pursuant to the 92 Utilities constitution of the State of Tennessee. Insurance 93 Employee Benefits 54 Constitutional Offices Expenditures Trustee’s Commission Graphs External Audits 55 Constitutional Offices Expenditures 94 County Mayor Summary 96 Chief of Staff 56 Medical Examiner 98 County Attorney 58 Clerk & Master 99 Chief Reading Officer 59 Circuit Court Clerk 100 County Board of Commissioners 60 County Clerk 101 County Auditor 62 Register of Deeds 102 Microfilming 63 Trustee Telecommunications 64 Assessor of Property 103 Human Resources 66 District Attorney General 104 County Equal Employment Opportunity 68 County Election Commission 106 Development 70 Criminal Court Clerk 108 Railroad Authority 72 Public Defender 110 Capital Outlay – Various 73 Board of Equalization 113 Other 74 General Sessions Court Juries 75 Criminal Court Judges Finance Division Chancery Court Judges This division encompasses the fiduciary aspects of 76 Circuit Court Judge Jacqueline S. Bolton Hamilton County Government. Circuit Court Judge Jeff Hollingsworth Circuit Court Judge Marie Williams Circuit Court Judge Neill Thomas, III 116 Finance Division Expenditures Graphs 77 Judicial Commission – Magistrate 117 Finance Division Expenditures Summary 78 Juvenile Court / Juvenile Judge 118 Finance Administrator Juvenile Court / Detention Center 120 Accounting 79 Juvenile Court / IV-D Child Support 121 Financial Management Juvenile Court Volunteer Services 122 Information Technology Services 80 Juvenile Court CASA 123 Purchasing Juvenile Court Youth & Alcohol 124 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 126 Public Works Expenditures Graphs community. 127 Public Works Expenditures Summary 128 Public Works Administrator 170 Health Services Expenditures Graphs 129 Building Inspection 171 Health Services Expenditures Summary 130 Custodial / Security Service 172 Accounts and Budgets 131 Security Services 174 Parents Are First Teachers II 132 Traffic Shop 176 Fetal Infant Mortality Review 134 Real Property 178 Infant Mortality Reduction Initiative 136 Engineering 180 TENNderCare Outreach 137 Highway 181 Homeland Security 138 Preventive Line Maintenance Shop I 182 Tobacco Prevention Preventive Line Maintenance Shop II 183 Healthy Kids, Healthy Community 139 Preventive Line Maintenance Shop III 184 Rape Prevention Stockroom 185 Health Grant Tennessee Breast and 140 Recycling Cervical Cancer Early Detection 141 Spring Creek Transfer Program Sequoyah Transfer 186 Health Administrator 142 Waste Tire Program Health Administration 143 Water and Wastewater Treatment 187 Maintenance Authority 188 Environmental Health and Inspectors 144 Storm Water – Phase II 190 Statistics 191 Health Promotion and Wellness 192 Step ONE Human Services Division 193 Dental Health This division includes services related to Emergency, Volunteer, Corrections, Maintenance, and Recreation 194 Family Planning funded totally or in part by federal, state, and local funds. 195 Case Management Services 196 Medical Case Management HIV / AIDS 146 Human Services Expenditures Graphs 197 HIV – AIDS Prevention 147 Human Services Expenditures Summary 198 Nursing Administration 148 Human Services Administrator 199 Childhood Lead Prevention 149 Maintenance 200 Women, Infants and Children 150 Emergency Services 201 Renal Intervention Program 151 Recreation 202 Records Management Riverpark Operations 203 Children’s Special Services 152 Community Services 204 Pharmacy 154 Felony Community Corrections Program 205 State Health Promotion / Education Grant 155 Misdemeanant Community Corrections 206 Family Health Center – Pediatric Program 207 Primary Care 156 County Community Service (Litter Grant) 208 Immunization Project 157 Corrections Administration 209 Governor’s Highway Safety Program 158 Hamilton County Workhouse (CCA) 210 Federal Homeless Project Workhouse Records 211 Help Us Grow Successfully 159 Corrections Inmates Program 212 STD Clinic 160 Misdemeanant Probation 213 Family Health Center – Prenatal / Adult 161 Enterprise South Nature Park 214 Ooltewah Clinic 162 Emergency Medical Services 215 Sequoyah Clinic 163 Emergency Services – Volunteer Services 216 Communicable Disease Control Clinic 164 Other - Various 217 County STD Clinic 166 Welfare Services – Various 218 Community Assessment and Planning 219 State Tuberculosis Clinic 220 Oral Health 222 Other iii Special Revenue Funds Other Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources requiring separate accounting because of legal or regulatory provisions or Debt Service Fund administrative action. The Debt Service Fund was established to account for all principal and interest payments of the County’s long-term