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OPERATING AND CAPITAL BUDGET - Fayette County Government

OPERATING AND CAPITAL BUDGET - Fayette County Government

CIP Project – Is a

CIP Project – Is a major capital project with an anticipated cost of at least $50,000 and an estimated useful life of at least three years. Capital Outlay – Includes expenditures that result in the acquisition of or addition to fixed assets that have an estimated useful life greater than one year. COLA – Cost of Living Adjustment. Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. COOP – Continuity of Operations Plan 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. VI - 12

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. Fund Balance – Refers to the excess of current assets over current liabilities. GAAP – Generally Accepted Accounting Principles GASB – Governmental Accounting Standards Board GCIC – Georgia Crime Information Center 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. GFOA – Government Finance Officers Association 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. GIS – Geographic Information System 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. VI - 13

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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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    FiscalYear2011 BudgetMessage Jun

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    2. LakeMcIntoshthisisaWaterSystempr

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    operations. SERVICES PROVIDED BY TH

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    Fayetteville, the County seat, boas

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    110,000 105,000 100,000 95,000 90,0

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    MAJOR INITIATIVES FOR FISCAL YEAR 2

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    during drought conditions. Lake Hor

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    Tyrone - Tyrone was settled by Iris

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    BUDGETED FUNDS FY 2009 FY 2010 FY 2

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    FAYETTE COUNTY, GEORGIA FY 2011 BUD

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    $64,000,000 $62,000,000 $60,000,000

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    FAYETTE COUNTY, GEORGIA FY 2011 BUD

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    SPECIAL CAPITAL/CIP WATER SOLID GEN

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    GENERAL FUND FY 2010 Budget FY 2011

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    SPECIAL REVENUE FUNDS Law Library 1

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    General Fund Three Year Comparison

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    Sales and Use Tax The Sales and Use

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    Emergency 911 Special Revenue Fund

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    Water System Fund The primary missi

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    ANALYSIS OF FUND BALANCE OF EACH IN

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    SPECIAL REVENUE FUNDS Law Library T

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    Juvenile Supervision The Juvenile S

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    Library - Special Purpose Local Opt

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    OVERVIEW OF FUND BALANCES The tabul

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    Maintain a safe and serviceable fle

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    FAYETTE COUNTY, GEORGIA ADOPTED FIS

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    B. The operating budget will provid

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    Track 1 - Staffing: budgeted salari

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    For the FY 2011 budget process, the

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    in a timely manner, and given these

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    safeguard the resources entrusted t

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    Outstanding debt will be reviewed o

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    The Finance Department Accounting A

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    12) Trailers 15 years 13) Grounds e

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    1) Attachment - tangible property t

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    FAYETTE COUNTY, GEORGIA ACCOUNTING,

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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 2011 Fun

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    Capital Budget Fiscal Year 2011 Cap

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    Project Title Fiscal Year 2011 - Fi

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    Project Title EQUIPMENT Project Num

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    Project Title Project Number Total

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    Project Funding Department Project

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    Elected Officials Board of Commissi

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    Health Department: Physical Health

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    # of Employees (FTE) 800.00 790.00

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    FUNCTION: GENERAL GOVERNMENT Depart

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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: Elections Cost Center:

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    Department: Engineering Cost Center

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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: Law Department Cost Cen

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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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    FUNCTION: JUDICIAL Department Page

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    Department: Clerk of State Court Co

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    Department: Clerk of Superior Court

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    Department: District Attorney Cost

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    Department: Judges, Court Reporter

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    Department: Juvenile Court Cost Cen

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    Department: Juvenile Supervision Co

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    Department: Law Library Cost Center

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    Department: Magistrate Court Cost C

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    Department: Probate Court Cost Cent

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    Department: Public Defender Cost Ce

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    Department: State Court Judge Cost

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    Department: State Court Solicitor C

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    Department: Animal Control Cost Cen

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    Department: Confiscated Property -

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    Department: Confiscated Property U.

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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: Emergency Medical Servi

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    Department: Jail Construction Surch

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    Department: Marshal s Office Cost C

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    Department: Non-Departmental Cost C

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    Department: Department: Sheriff s O

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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 Field

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    Department: Sheriff s Office Jail O

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    Department: Sheriff s Office Traffi

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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 210 and 211: FUNCTION: HEALTH & WELFARE Departme
  • Page 212 and 213: Department: Drug Abuse & Treatment
  • Page 214 and 215: Department: Fayette Counseling Cent
  • Page 216 and 217: Department: Senior Citizens Service
  • Page 218 and 219: Department: Victims Assistance Cost
  • Page 220 and 221: FUNCTION: CULTURE & RECREATION Depa
  • Page 222 and 223: Department: Library Cost Center: 10
  • Page 224 and 225: Department: Recreation Cost Center:
  • Page 226 and 227: FUNCTION: PLANNING & DEVELOPMENT De
  • Page 228 and 229: Department: County Extension Cost C
  • Page 230 and 231: Department: GA Forestry Commission
  • Page 232 and 233: Department: Permits and Inspections
  • Page 234 and 235: Department: Planning and Zoning Cos
  • Page 236 and 237: FUNCTION: DEBT SERVICE Department P
  • Page 238 and 239: Department: E911 821 MHZ Radio Syst
  • Page 240 and 241: Assessed Debt Service Net Legal Fis
  • Page 242 and 243: Fayette County Water System Enterpr
  • Page 244 and 245: SALARY RANGES FOR CLASSIFIED POSITI
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  • Page 252 and 253: Internal Service Fund - A fund used
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