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OPERATING AND CAPITAL BUDGET - Fayette County Government

OPERATING AND CAPITAL BUDGET - Fayette County Government

Contingency - A

Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Cost Center - An operating unit within the County for which an annual budget is approved by the County Commission. Debt Service Fund - A fund used to account for resources intended for the payment of principal, interest, and any service charges on long-term debt. Department - A major administrative unit of the County with overall management responsibility for an operation or a group of related operations within a functional area. Encumbrance - Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. Enterprise Fund - A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business. The rate schedules for these services are established to ensure that revenues are adequate to meet all necessary expenditures. Expenditure - Decrease in net financial resources. Expenditures include current operating expenses requiring the present and future use of net current assets, debt service, capital outlays and intergovernmental grants, entitlement, and shared revenues. Fiscal Year - The time period designated by the County signifying the beginning and ending period for recording financial transactions. Fayette County has specified July 1 to June 30 as its fiscal year. Fiscal Policies – guidelines that provide a framework as to how the financial responsibilities associated to the operation of the County are to be carried out. Fixed Asset - Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery and furniture. Full-Time Equivalent (FTE) - Uniform basis used to measure approved positions. The number of positions is determined based on the total average weekly hours worked in relation to the total work hours in a full work week. Example: a position that works 20 hours per week is equivalent to 0.50 FTE (20 hours worked divided by 40 hours for a full work week). Fund - A fiscal and accounting entity which is comprised of a self-balancing set of accounts which reflect all assets, liabilities, equity, revenue and expenditures (or expenses) necessary to disclose financial position and the results of operations. Funds are established as individual entities in order to segregate financial records for the purpose of legal compliance, different natures of the activities performed, measurement of different objectives, and to facilitate management control. VI - 13

Fund Balance - Refers to the excess of current assets over current liabilities. General Fund - It is the principal operating fund for the County. General Obligation (G.O.) - Bonds sold to raise revenue for long-term capital financing needs. These bonds which pledge the full faith and credit of the County must be approved by voter referendum. The cost of financing is spread over the life of the improvement so that future users help to repay the cost of the improvement. Governmental Fund - Used to account for all or most of a government’s general activities. The measurement focus is on source and use of resources. Infrastructure - Basic installations and facilities (e.g., roads, bridges) upon which the continuance and growth of a community depend. Intergovernmental Revenue - Revenues received from other governmental entities in the form of grants, entitlements, shared revenues or payments in lieu of taxes. Interest Income - Revenue earned for the use of idle monies. Interfund Transfer - Contributions and operating transfers of cash made between the various funds of the County. Internal Service Fund - A fund used to account for operations that provide services to other departments or agencies of the governmental unit on a cost-reimbursement basis. Lease Purchase - A method of acquiring high cost equipment or property and spreading the payments over a specified period of time. Legal Debt Margin - The net amount of external financing resources that is available to the County through the issuance of general obligation bonds. For Fayette County, it is limited to an amount equal to 10% of the assessed value of all taxable property located within the county, less any current general obligation bond debt. Liability - Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. Line- Item Budget - A budget that lists each expenditure category separately along with the dollar amount budgeted for each specified category. Millage Rate - The ad valorem tax rate expressed in terms of the levy per thousand dollars of taxable assessed value. Modified Accrual Basis - The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues VI - 14

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    OPERATING AND CAPITAL BUDGET FISCAL

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    The Government Finance Officers Ass

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    FAYETTE COUNTY, GEORGIA TABLE OF CO

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    FAYETTE COUNTY, GEORGIA TABLE OF CO

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    $1.1 million less than the previous

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    BUDGET SUMMARY FUND FY 2010 FY 2009

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    From a long-range planning and serv

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    LOCAL ECONOMIC CONDITIONS AND OUTLO

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    The residents of Fayette County are

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    study was implemented in March 2008

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    Fayette County, Georgia: Municipali

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    FAYETTE COUNTY, GEORGIA FY 2010 BUD

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    Intergovernmental Revenues 2.2% Lic

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    $64,000,000 $63,000,000 $62,000,000

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    BUDGETED FUNDS FY 2008 FY 2009 FY 2

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    FAYETTE COUNTY, GEORGIA SUMMARY OF

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    FAYETTE COUNTY, GEORGIA BUDGET SUMM

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    Public Works Public Works Administr

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    ANALYSIS OF MAJOR REVENUE SOURCES A

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    Property Tax Property Tax is the bi

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    OTHER FUNDS In addition to the Gene

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    Emergency Medical Services (EMS) Sp

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    ANALYSIS OF MAJOR REVENUE SOURCES A

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    GENERAL FUND The following table pr

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    Federal Confiscated Property This f

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    Fire Services In FY 2008, the fund

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    Solid Waste The Board approved duri

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    PLAN, POLICIES, AND PROCEDURES I. M

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    the operations of the County. · Th

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    disseminated to the County Administ

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    A budget calendar for the next fisc

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    presented to the BOC. Track 2 - Oth

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    eserve in the general fund. POLICY

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    company or investment trust registe

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    Debt with variable-rate interest pa

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    o Building supplies; o Cleaning sup

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    A. Funding for Asset Replacement -

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    or if it should be retired from its

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    titled within time frames allowed.

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    FAYETTE COUNTY, GEORGIA BUDGET AMEN

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    FAYETTE COUNTY, GEORGIA BASIS OF AC

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    FAYETTE COUNTY, GEORGIA FUND TYPES

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    Policies and Procedures FAYETTE COU

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    Financial Impact on the Operating B

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    Capital Budget Expenditures and Fun

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    Capital Budget Fiscal Year 2010 Fun

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    Capital Budget Fiscal Year 2010 Cap

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    Fiscal Year 2010 - Fiscal Year 2014

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    Project Title Project Number Total

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    Project Title/Number Project Number

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    Project Funding Department Project

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    Clerk of Courts Constitutional Offi

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    Division Directors/Department Heads

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    SUMMARY OF PERSONNEL - FULL-TIME EQ

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    FY 2010 BUDGET PERSONNEL Due to the

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    Department: Administration Cost Cen

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    Department: Buildings and Grounds M

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    Department: County Commission Cost

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    Department: Contingency Cost Center

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    Department: Elections Cost Center:

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    Department: Finance Cost Center: 10

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    Department: Finance Cost Center: 10

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    Department: Human Resources Cost Ce

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    Department: Information Systems Cos

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    Department: Information Systems Cos

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    Department: Non-Departmental Cost C

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    Department: Purchasing Cost Center:

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    Department: Tax Assessor Cost Cente

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    Department: Tax Commissioner Cost C

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    Department: Clerk of State Court Co

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    Department: Clerk of Superior Court

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    Department: Clerk of Superior Court

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    Department: District Attorney Cost

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    Department: Juvenile Court Cost Cen

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    Department: Juvenile Court Cost Cen

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    Department: Juvenile Supervision Co

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    Department: Magistrate Court Cost C

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    Department: Non-Departmental Cost C

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    Department: Probate Court Cost Cent

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    Department: State Court Judge Cost

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    Department: State Court Solicitor C

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    FUNCTION: PUBLIC SAFETY Department

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    Department: Animal Control Cost Cen

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    Department: Confiscated Property -

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    Department: Coroner Cost Center: 10

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    Department: Emergency Phone System

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    Department: Emergency Phone System

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    Department: Fire and Emergency Medi

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    Department: Fire and Emergency Medi

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    Department: Fire Services Cost Cent

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    Department: Marshal s Office Cost C

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    Department: Marshal s Office Cost C

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    Department: Public Safety & Emergen

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    Department: Sheriff s Office Admini

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    Department: Sheriff s Office Crimin

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    Department: Sheriff s Office Crimin

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    Department: Sheriff s Office Field

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    Department: Sheriff s Office Jail O

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    FUNCTION: PUBLIC WORKS Department P

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    Department: Fleet Maintenance Cost

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  • Page 204 and 205: Department: Solid Waste Management
  • Page 206 and 207: Department: Stormwater Management C
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  • Page 220 and 221: Department: Youth Protection Cost C
  • Page 222 and 223: Department: Library Cost Center: 10
  • Page 224 and 225: Department: Library - SPLOST Cost C
  • Page 226 and 227: Department: Recreation Cost Center:
  • Page 228 and 229: Department: County Extension Cost C
  • Page 230 and 231: Department: Development Authority C
  • Page 232 and 233: Department: Permits and Inspections
  • Page 234 and 235: Department: Planning and Zoning Cos
  • Page 236 and 237: Department: Planning and Zoning Cos
  • Page 238 and 239: Department: Criminal Justice Center
  • Page 240 and 241: LEGAL DEBT MARGIN GENERAL OBLIGATIO
  • Page 242 and 243: SCHEDULE OF DEBT AS OF JUNE 30, 200
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  • Page 246 and 247: SALARY RANGES FOR CLASSIFIED POSITI
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  • Page 254: are recorded when received in cash
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