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OPERATING AND CAPITAL BUDGET - Fayette County Government

OPERATING AND CAPITAL BUDGET - Fayette County Government

3. Capital Projects

3. Capital Projects Funds – to account for the acquisition of fixed assets or construction of capital projects not being financed by proprietary fund types. These are discussed in detail in the Capital Budget section of this document. Proprietary funds are used to account for activities similar to those found in the private sector. Proprietary funds use the accrual basis of accounting. There are two types of proprietary funds: enterprise funds and internal service funds. 1. Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the government is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Fayette County uses the following Enterprise Funds: a) Water System Fund – The County uses a Water System Enterprise Fund to account for the provision of water services to the residents of the County. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and debt service, and billing and collection. b) Solid Waste – The Georgia Comprehensive Solid Waste Management Act requires the County to report to the Department of Community Affairs the total cost of providing solid waste management services and to disclose this information to the public. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, and landfill charges. c) Stormwater Management – a new fund implemented in January 2012 to account for expenditures incurred in the compliance with environmental regulations and the performance of effective operation, maintenance, and replacement of drainage systems in the unincorporated county; and revenues derived from fees charged to users based on the amount of impervious surface of a property. d) Stormwater Projects – a new fund to account for projects managed by the Stormwater Management department. 2. Internal Service Funds are used to account for operations that provide services to other departments or agencies of the County, or to other governments, on a cost-reimbursement basis. Fayette County uses the following Internal Service Funds: a) Vehicle/Equipment Fund – used to account for the acquisition of vehicles, heavy equipment, and similar assets. b) Worker’s Compensation Self-Insurance – used to provide resources for payment of workers’ compensation claims of County employees. c) Dental/Vision Self-Insurance – used to provide resources for payment of employee dental/vision claims. d) Medical Self- Insurance – used to provide resources for the payment of medical claims, the cost of the Employee Assistance Program (EAP), and the annual flu shots. 79

Budgeted - Fund Types, Funds, Functional Areas, and Departments Fund Type Fund Function Department Governmental Fund 100 - General Fund General Government ADMINISTRATION BUILDINGS & GROUNDS MAINT COMMISSIONERS ELECTIONS ENGINEERING OFFICE FINANCE HUMAN RESOURCES INFORMATION SYSTEMS LAW DEPARTMENT NON-DEPARTMENTAL PURCHASING TAX ASSESSOR TAX COMMISSIONER Governmental Fund 100 - General Fund Judicial System CLERK OF STATE COURT CLERK OF SUPERIOR COURT DISTRICT ATTORNEY JUDGES, COURT REPORTER JUVENILE COURT MAGISTRATE COURT NON-DEPARTMENTAL PROBATE COURT PUBLIC DEFENDER STATE COURT JUDGE STATE COURT SOLICITOR Governmental Fund 100 - General Fund Public Safety ANIMAL CONTROL COUNTY CORONER CRIMINAL INVESTIGATION FIELD OPERATIONS JAIL OPERATIONS LAW ENFORCEMENT ADMIN MARSHAL NON-DEPARTMENTAL PUBLIC SAFETY & EMERGENCY MGT Governmental Fund 100 - General Fund Public Works FLEET MAINTENANCE PUBLIC WORKS ADMINISTRATION ROAD DEPARTMENT Governmental Fund 100 - General Fund Health and Welfare DEPT OF FAMILY & CHILDREN FAYETTE COMMUNITY OPTIONS FAYETTE COUNSELING CENTER PUBLIC HEALTH SENIOR CITIZENS CENTER YOUTH PROTECTION Governmental Fund 100 - General Fund Culture & Recreation LIBRARIES RECREATION Governmental Fund 100 - General Fund Planning & Development COUNTY EXTENSION DEVELOPMENT AUTHORITY GA FORESTRY COMMISSION PERMITS & INSPECTIONS PLANNING & ZONING Governmental Fund 100 - General Fund Debt Service CRIMINAL JUSTICE CENTER DEBT 80

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