City of Flowery Branch Special Called City Council Meeting ......City of Flowery Branch City Hall 5410 West Pine Street, Flowery Branch GA, 30542 CALL TO ORDER: PLEDGE OF ALLEGIANCE:

City of Flowery BranchSpecial Called City Council MeetingThursday, June 13, 2019, 9:00 AMCity of Flowery Branch City Hall

5410 West Pine Street, Flowery Branch GA, 30542

CALL TO ORDER:

PLEDGE OF ALLEGIANCE:

PUBLIC HEARING: Resolution 19-008 - To Adopt the Fiscal Year 2020 Annual Budget.

FY2020 Budget Executive Summary.pdfResolution 19-008 To Adopt FY2020 Annual Budget.pdfRecommended FY 2020 Budget Presentation.pdfExhibit A

To adopt an ad valorem tax rate for Tax Year 2019/Fiscal Year 2020Ordinance 577 , First Hearing.pdfMillage rate Executive Summary - 1st hearing.pdfOrdinance 577 Millage Rate 2019 - 3.204 millage rate.pdfOrdinance 577 Millage Rate 2019 - 3.264 millage rate.pdf

PUBLIC COMMENTS:

ADJOURNMENT:

If you have a disability or impairment and need special assistance please contact the City Clerk prior to themeeting at 770-967-6371 - Meeting agenda is subject to change

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FLOWERY BRANCH CITY COUNCIL

EXECUTIVE SUMMARY

SUBJECT: Resolution 19-008 - To Adopt the Fiscal Year 2020 Annual Budget.

COUNCIL MEETING DATE: June 13, 2019

HISTORY:

FACTS AND ISSUES:O.C.G.A. § 36-81-3(b)(1) requires the City of Flowery Branch to adopt and operate under an annual balanced budgetfor the City’s fiscal year, which runs from July 1st to June 30th of each year.

OPTIONS:To adopt the FY2020 Annual Budget.

IF FUNDING IS INVOLVED, ARE FUNDS APPROVED IN THE CURRENT BUDGET: No

AMOUNT AND SOURCE OF FUNDS:

RECOMMENDATION:To approve adoption of the FY2020 Annual Budget

SAMPLE MOTION: I make a motion to approve Resolution 19-008 to adopt the FY2020 Annual Budget.

COLLABORATING DEPARTMENT: Administration

DEPARTMENT: Finance

Prepared by: Melissa McCain

ATTACHMENTS FY2020 Budget Executive Summary.pdf Resolution 19-008 To Adopt FY2020 Annual Budget.pdf Recommended FY 2020 Budget Presentation.pdf Exhibit A

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EXECUTIVE SUMMARY

SUBJECT: Resolution 19-008 – To Adopt the Fiscal Year 2020 Annual Budget DATE: 06/13/2019 (X) RECOMMENDATION ( ) POLICY DISCUSSION BUDGET INFORMATION: ( ) STATUS REPORT ANNUAL- CAPITAL- COUNCIL ACTION REQUESTED ON: 06/27/2019

PURPOSE: RESOLUTION 19-008: TO ADOPT THE FY2020 ANNUAL BUDGET

HISTORY:

FACTS AND ISSUES: O.C.G.A. § 36-81-3(b)(1) requires the City of Flowery Branch to adopt and operate under an annual balanced budget for the City’s fiscal year, which runs from July 1st to June 30th of each year.

OPTIONS: To adopt the FY2020 Annual Budget.

RECOMMENDED SAMPLE MOTION: I make a motion to approve Resolution 19-008 to adopt the FY2020 Annual Budget.

DEPARTMENT: Administration Prepared by: Alisha Gamble

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RESOLUTION NO. 19-008

TO ADOPT THE FISCAL YEAR 2020 ANNUAL BUDGET FOR EACH FUND OF THE CITY OF FLOWERY BRANCH, GEORGIA; TO APPROPRIATE THE AMOUNTS SHOWN IN EACH BUDGET AS EXPENDITURES OR EXPENSES; TO ADOPT THE SEVERAL ITEMS OF REVENUE ANTICIPATIONS; TO SET THE LEGAL LEVEL OF BUDGETARY CONTROL; TO PROHIBIT EXPENDITURES OR EXPENSES FROM EXCEEDING THE ACTUAL FUNDING AVAILABLE; TO PROHIBIT EXPENDITURES OR EXPENSES BEYOND THE FISCAL YEAR FOR WHICH THEY WERE APPROPRIATED; TO PROVIDE FOR AN EFFECTIVE DATE.

WHEREAS, sound governmental operations require a budget in order to plan the financing of services for the residents of the City of Flowery Branch; and WHEREAS, O.C.G.A. § 36-81-3(b)(1) requires the City of Flowery Branch to adopt and operate under an annual balanced budget for the City’s fiscal year, which runs from July 1st to June 30th of each year; and WHEREAS, the Mayor and Council of the City of Flowery Branch have reviewed the proposed Fiscal Year 2020 Annual Budget, effective from July 1, 2019 to June 30, 2020 ; and WHEREAS, the Mayor and Council of the City of Flowery Branch desire to adopt said proposed budget as the Fiscal Year 2020 Annual Budget, effective from July 1, 2019 to June 30, 2020. NOW THEREFORE BE IT RESOLVED by the Mayor and Council of the City of Flowery Branch, Georgia, as follows: Section 1. That the proposed Fiscal Year 2020 Annual Budget, attached hereto and incorporated by reference as if fully set forth herein, is hereby adopted as the Budget for the City of Flowery Branch, Georgia for the Fiscal Year 2020, which begins on July 1, 2019 and ends on June 30, 2020. Section 2. That the several items of revenues, other financial resources, and sources of cash shown in the budget for each fund in the amounts shown anticipated are hereby adopted, and that the several amounts shown in the budget for each fund as proposed expenditures or expenses, and uses of cash are hereby appropriated to the departments named in each fund. Section 3. That the “legal level of control” as defined by O.C.G.A. § 36-81-2(14) is set at the department level, meaning that the City Manager in his capacity as Budget Officer is authorized to move appropriations from one line item to another within a department.

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Section 4. That under no circumstances shall expenditures or expenses exceed the amount appropriated without a further Budget amendment approved by the Mayor and Council. Section 5. That all appropriations shall lapse at the end of the fiscal year. Section 6. That this Resolution shall be and remain in full force and effect from and after its date of adoption. SO RESOLVED this 27th day of June, 2019.

________________________________________

James “Mike” Miller, Mayor ATTEST: ____________________________________ Melissa McCain, City Clerk APPROVED AS TO FORM: ____________________________________ E. Ronald Bennett, Jr., City Attorney

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Fiscal Year 2020Recommended Budget

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Millage Rate History (General)

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General Fund (Revenues)

•Property Tax: • New or Improved Properties

• Estimated to increase revenue by $139,311• Reassessment of Existing Real Property

• Estimated to increase revenue by $27,371

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General Fund (Expenditures)

• All Departments:• 2% COLA (Cost of living adjustment) (July 1st) ‐ $37,669• Phase II of Salary Study Implementation‐ $20,392

• Public Works:• 550 Dump Truck Purchase (Replacement) ‐ $45,000

• Planning and Community Development:• Contracted Services for:

• Site Inspections Contract Labor ‐ $65,000• City‐Wide Code Update ‐ $45,000• Code Enforcement Officer Contract Labor ‐ $64,920• Municipal Separate Storm Sewer System Program (MS4) Reporting ‐ $25,000

• Parks and Recreation:• LLCVB Event Support ‐ $16,500

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GENERAL FUND

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Water & Wastewater Fund (Revenues)

• Water and Sewer Revenue:• Increased 6.5% in October 2019 at the recommendation of the water sewer rate study.

Water & Wastewater Fund (Expenditures)

• All Departments:• 2% COLA (Cost of living adjustment)(July 1st) ‐ $7,672

• Phase II of Salary Study Implementation ‐ $16,138

• Contracted Services for water and sewer infrastructure developments ‐ $100,000

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WATER AND

WASTEWATER FUND

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GTIB LOAN•5 YEAR LOAN•0.82% INTEREST RATE•FINAL PAYMENT 6/15/2021•BALANCE $384,689

SERIES 2016, TAX EXEMPT REVENUE BONDS•13 YEAR LOAN•1.58% INTEREST RATE•FINAL PAYMENT 7/5/2029•BALANCE $3,456,115

GEFA LOAN•20 YEAR LOAN•1.4% INTEREST RATE•FINAL PAYMENT 6/1/2036•BALANCE $1,232,607

SERIES 2014, REVENUE BONDS•11 YEAR LOAN•2.38% BOND YIELD•FINAL PAYMENT 10/1/2025•BALANCE $1,998,000

CITY OF FLOWERY BRANCH DEBT SUMMARY

Total General Fund = $3,840,804

Total Enterprise Fund = $3,230,607

For Lights Ferry Road round‐about Construction

For City Hall & Plaza

construction and storm

water repairs

Cinnamon Cove

Wastewater Treatment Facility

Refunding of 2004 Bonds to

reduce rate from 3.99% to 2.38%,

for a total savings to the City an average of $48,000 per year through

2025.

Total City Debt as a % of Assessed Value = 1.56%

Georgia Limit = 10%

GTIB Loan,

$384,689

Series 2016, Tax Exempt Revenue

Bonds, $3,456,115

GEFA Loan , $1,232,607

Series 2014,

Revenue Bonds,

$1,998,000

TOTAL CITY DEBT OWED AS OF 6/30/2019 = $7,071,411

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Resolution 19‐008

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WWW.FLOWERYBRANCHGA.ORG

FISCAL YEAR 2020 PROPOSED BUDGET

JUNE 6, 2019 CITY OF FLOWERY BRANCH

5410 W. PINE ST. FLOWERY BRANCH, GA 30542

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General Fund (Revenues)•Property Tax:

•New or Improved Properties Estimated to increase revenue by - $139,311

•Reassessment of Existing Real Property Estimated to increase revenue by - $27,370.62

General Fund (Expenditures)•All Departments:

•2.5% COLA (Cost of living adjustment) - $37,669•Phase II of Salary Study Implementation - $20,392

•Public Works:•550 Dump Truck Purchase (Replacement) - $45,000

•Planning and Community Development:•Contracted Services for: •Site Inspections Contract Labor - $65,000 •City-Wide Code Update - $45,000 •Code Enforcement Officer Contract Labor - $64,920 •Municipal Separate Storm Sewer System Program (MS4) Reporting - $25,000

•Parks and Recreation:•LLCVB Event Support - $16,500

SUMMARY OF MAJOR CHANGES FROM PRIOR YEAR:

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FY 2019 FY 2020Approved Proposed Increase Percent

Budget Budget (Decrease) ChangeREVENUES

General Property Taxes 1,881,621$ 2,094,420$ 212,799$ 11.31%General Sales and Use Taxes 955,000 1,000,000 45,000 4.71%Selective Sales and Use Taxes 314,340 321,340 7,000 2.23%Business Taxes 462,000 497,000 35,000 7.58%Licenses and Permits 488,855 515,975 27,120 5.55%Intergovernmental Revenues 600 600 0 0.00%Charges for Services 27,382 29,291 1,909 6.97%Fines and Forfeitures 401,000 453,000 52,000 12.97%Investment Income 4,000 6,800 2,799 69.98%Contributions and Donations 6,000 40,100 34,100 568.33%Miscellaneous Revenue 54,500 24,850 (29,650) -54.40%Fund Balance Reserves - 259,060 259,061 0.00%

Total Revenues 4,595,298$ 5,242,436$ 647,138$ 14.08%

EXPENDITURESGeneral Government 1,095,127$ 1,119,298$ 24,171$ 2.21%Judicial 182,616 185,869 3,253 1.78%Public Safety 1,354,076 1,409,816 55,740 4.12%Public Works 616,461 696,527 80,066 12.99%Culture and Recreation 140,373 87,458 (52,915) -37.70%Planning and Development 598,155 692,673 94,518 15.80%Contingency 0 0 -$ 0.00%Transfers Out 608,491 1,050,795 442,305$ 72.69%

Total Expenditures 4,595,298$ 5,242,436$ 647,138$ 14.08%


CITY OF FLOWERY BRANCH, GEORGIAGENERAL FUND

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REVENUES 3,944,829

General Property Taxes$2,094,420

40%General Sales and Use Taxes

$1,000,000 19%

Selective Sales and Use Taxes$321,340

6%

Intergovernmental Revenues$600 0%

Business Taxes$497,000

9%Charges for Services

$29,291 1%

Fines and Forfeitures$453,000

9%

Fund Balance Reserves$259,060

5%

Investment Income$6,800 0%

Licenses and Permits$515,975 10%Miscellaneous Revenue

$24,850 0%

GENERAL FUND REVENUES

General Property Taxes General Sales and Use Taxes Contributions and Donations Selective Sales and Use Taxes

Intergovernmental Revenues Business Taxes Charges for Services Fines and Forfeitures

Fund Balance Reserves Investment Income Licenses and Permits Miscellaneous Revenue

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Budget Budget (Decrease) Change

REVENUES General Property Taxes

Real Prop Taxes - Current Year 1,278,121 1,447,920 169,799 13.29%Real Prop Taxes Current Yr-Penalties 2,000 3,000 1,000 50.00%Real Property Taxes - Prior Year 0 0 0 0.00%Real Prop Taxes - Street Lights 9,200 9,200 0 0.00%Motor Vehicle Taxes 165,000 180,000 15,000 9.09%Mobile Home Tax 500 500 0 0.00%GA DOR - Railroad Equip Car Taxes 300 300 0 0.00%Intangibles - Personal Property Tax 5,000 5,000 0 0.00%Real Estate Transfer Taxes 2,500 3,500 1,000 40.00%Franchise Fees - GA Power 155,000 170,000 15,000 9.68%Franchise Fees - Jackson EMC 189,000 200,000 11,000 5.82%Franchise Fees - Southern Co. Gas 42,000 42,000 0 0.00%Franchise Fees - Charter Cable 20,000 20,000 0 0.00%Franchise Fees - BellSouth / AT&T 10,000 10,000 0 0.00%Franchise Fees - Others 3,000 3,000 0 0.00%

Total General Property Taxes 1,881,621 2,094,420 212,799 11.31%

General Sales and Use TaxesLOST 955,000 1,000,000 45,000

Total General Sales and Use Taxes 955,000 1,000,000 45,000 4.71%

Selective Sales and Use TaxesHotel Motel Tax 68,340 68,340 0Excise Tax - Distributors 220,000 220,000 0Excise Tax - Restaurants 20,000 23,000 3,000Excise Tax - Other 6,000 10,000 4,000

Total Selective Sales and Use Taxes 314,340 321,340 7,000 2.23%

Business TaxesBusiness License (Occupational Tax) 61,000 61,000 0Insurance Premium Tax 375,000 410,000 35,000Business Taxes - Banks 26,000 26,000 0

Total Business Taxes 462,000 497,000 35,000 7.58%

CITY OF FLOWERY BRANCH, GEORGIA

SCHEDULE OF REVENUES


GENERAL FUND

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GENERAL FUND

Licenses and PermitsLicenses - Beer 16,080 17,500 1,420Licenses - Wine 14,700 16,100 1,400Licenses - Alcohol 43,000 45,000 2,000Miscellaneous Penalties - Rev 500 500 0Business Tax 16,000 17,000 1,000Yard Sale Permits 75 75 0Business License - Credit Card Fees 4,000 4,000 0Special Events Licensing 500 1,000 500Annexation/Rezoning Fees 2,000 2,000 0Building & Sign Permits 352,000 352,000 0PCD / Plan Check Pass Thru's 0 500 500Land Disturbance Fees 25,000 25,000 0Plan Review Fees 15,000 35,000 20,000PTV Regulatory Fees 0 300 300

Total Licenses and Permits 488,855 515,975 27,120 5.55%

Intergovernmental RevenuesTax Equity from Hall County 0 0 0Payment in lieu of City Taxes (BHA) 600 600 0

Total Intergovernmental Revenues 600 600 0 0.00%

Charges for ServicesImpact Fees (3% Admin. Fee) 6,000 6,000 0Copies 150 150 0Qualifying Fees 432 576 144Notary Fee 250 250 0Police Dept - Copies of Reports 2,500 2,500 0Police Dept - Back Ground Checks 7,000 2,200 (4,800)Police Dept - Open Rec's & Misc Rev 6,600 5,400 (1,200)Police Dept -Pour'g/Alcohol/Prints 0 5,400 5,400Police Dept - Records Restriction 700 700 0Police Dept. - False Alarms 500 1,000 500Admin. Fees 500 2,265 1,765C & R / Vendors/Sponsors IN & OUT 2,250 2,250 0Miscellaneous Alcohol Licensing 500 600 100

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GENERAL FUND

Total Charges for Services 27,382 29,291 1,909 6.97%

Fines and ForfeituresCourt Fines 350,000 400,000 50,000Georgia Probation Fines 50,000 52,000 2,000PD - Asset Forfeiture Account 1,000 1,000 0

Total Fines and Forfeitures 401,000 453,000 52,000 12.97%

Investment IncomeInterest Revenues 4,000 6,800 2,800

Total Investment Income 4,000 6,800 2,800 70.00%

Contributions and DonationsPolice Dept - Donations 0 0 0Police Dept - Shop with a Cop 6,000 6,500 500Police Dept - Technology Fund 0 33,600 33,600

Total Contributions and Donations 6,000 40,100 34,100 568.33%

Miscellaneous RevenueMiscellaneous Revenue 2,000 2,000 0Surplus Sale of Equipment 500 500 0Rent - Depot 6,250 1,600 (4,650)Rent - Community Room 10,000 2,500 (7,500)Rent - Cingular Tower 18,250 18,250 0Rent - Main Street Rent 17,500 0 (17,500)

Total Miscellaneous Revenue 54,500 24,850 (29,650) -54.40%

Total Revenues 4,595,298$ 4,983,376$ 388,078$ 8.45%

Other Financing SourcesTrans In - Fund Balance Reserve 0 259,060 259,060

Total Other Financing Sources 0 259,060 259,060

Total Revenues and Other Financing Sources 4,595,298$ 5,242,436$ 647,138$ 14.08%

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Debt Service 10¢Judicial 04¢

Parks & Recreation 2¢

YOUR TAX DOLLAR AT WORKA QUICK-LOOK SUMMARY OF THE ADOPTED

$5.255 Million FY 2020

Public Safety 27¢ GeneralGovernment

21¢

Planning & Develop

13¢

Public Works 13¢

Roads & Stormwater Repairs 10¢

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THE VALUE OF CITY SERVICESTHE CITY OF FLOWERY BRANCH

A typical City of Flowery Branch homeowner with a $250,000 home pays $27.20 per month for property taxes.

General Government$1,119,298

21%

Planning and Development

$692,673 13%

Judicial$185,869

4%

Public Safety$1,409,816

27%

Public Works$696,527 13%

Parks & Recreation$87,458 2%

Road Paving & Stormwater Repairs

$519,442 10%

Debt Service$531,353 10%

COSTS:‐ One‐time parking for an Atlanta event‐ Family (2 or more) Braves tickets‐ One family dinner out‐ Less than ticket for an Atlanta Falcons game‐ One adult ticket for terrace reserved seating at the Stone Mountain laser show‐ One entry fee for Lake Lanier Islands and Water Park‐ Home alarm monitoring

BENEFITS:‐ 24‐hour police protection‐ City parks‐ Safe street lighting around the City‐ Street maintenance and paving‐ Stormwater maintenance‐ Community events‐ Professional downtown development planning

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EXPENDITURESGeneral Government

Legislative - Governing BodyPersonal Services and Employee Benefits 40,836$ 40,836$ -$ Purchased / Contracted Services 10,025 10,300 275Supplies 2,200 2,700 500

Total Legislative - Governing Body 53,061 53,836 775 1.46%

Legislative - Clerk of CouncilPersonal Services and Employee Benefits 108,152 115,749 7,598Purchased / Contracted Services 5,005 5,034 29Supplies 1,200 1,200 0

Total Legislative - Clerk of Council 114,357 121,983 7,627 6.67%

Executive - MayorPersonal Services and Employee Benefits 9,459 9,459 0Purchased / Contracted Services 2,980 2,280 (700)Supplies 1,360 1,100 (260)

Total Executive - Mayor 13,799 12,839 (960) -6.96%

Executive - City ManagerPersonal Services and Employee Benefits 192,182 196,246 4,064Purchased / Contracted Services 4,410 4,660 250

Total Executive - City Manager 196,592 200,906 4,314 2.19%

ElectionsPurchased / Contracted Services 3,100 4,100 1,000Supplies 600 600 0

Total Elections 3,700 4,700 1,000 27.03%

AdministrationPersonal Services and Employee Benefits 296,864 278,340 (18,524)Purchased / Contracted Services 164,772 168,252 3,480Supplies 21,200 18,850 (2,350)

Total Administration 482,836 465,442 (17,394) -3.60%

General Government Continued


SCHEDULE OF EXPENDITURES


GENERAL FUND

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EXPENDITURES




GENERAL FUND

General Government Buildings and PlantPurchased / Contracted Services 68,682 84,392 15,710Supplies 57,500 69,500 12,000

Total General Buildings and Plant 126,182 153,892 27,710 21.96%

Risk ManagementPurchased / Contracted Services 97,000 97,500 500

Total Risk Management 97,000 97,500 500 0.52%

Public InformationPurchased / Contracted Services 7,400 8,000 600

Total Public Information 7,400 8,000 600 8.11%

Records ManagementPurchased / Contracted Services 200 200 0

Total Records Management 200 200 0 0.00%

Total General Government 1,095,127 1,119,298 24,171 2.21%

JudicialMunicipal Court

Personal Services and Employee Benefits 101,886 104,541 2,655Purchased / Contracted Services 45,730 36,060 (9,670)Supplies 35,000 45,268 10,268

Total Municipal Court 182,616 185,869 3,253 1.78%

Total Judicial 182,616 185,869 3,253 1.78%

Public SafetyPolice Administration

Personal Services and Employee Benefits 189,694 201,037 11,343Purchased / Contracted Services 96,540 93,660 (2,880)Supplies 96,318 113,500 17,182Capital 30,000 0 (30,000)

Total Police Administration 412,552 408,197 (4,355) -1.06%

Police Patrol

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EXPENDITURES




GENERAL FUND

Personal Services and Employee Benefits 941,374 1,001,619 60,245Total Police Patrol 941,374 1,001,619 60,245 6.40%

Police Station and BuildingsPurchased / Contracted Services 150 0 (150)Supplies 0 0 0

Total Police Station and Building 150 0 (150) -100.00%

Total Public Safety 1,354,076 1,409,816 55,740 4.12%

Public WorksPublic Works Administration

Personal Services and Employee Benefits 306,345 327,815 21,470Purchased / Contracted Services 158,270 240,687 82,417Supplies 73,026 55,125 (17,901)

Total Public Works Administration 537,641 623,627 85,986 15.99%

Street LightingSupplies 68,320 62,800 (5,520)

Total Street Lighting 68,320 62,800 (5,520) -8.08%

Traffic EngineeringPurchased / Contracted Services 2,000 2,000 0Supplies 2,200 1,800 (400)

Total Traffic Engineering 4,200 3,800 (400) -9.52%

Maintenance and ShopPurchased / Contracted Services 5,300 5,300 0Supplies 1,000 1,000 0

Total Maintenance and Shop 6,300 6,300 0 0.00%

Total Public Works 616,461 696,527 80,066 12.99%

Culture and RecreationCommunity Center & Depot

Purchased / Contracted Services 18,000 18,600 600Supplies 11,600 8,700 (2,900)

Total Community Center & Depot 29,600 27,300 (2,300) -7.77%

Recreation

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EXPENDITURES




GENERAL FUND

Purchased / Contracted Services 9,408 39,058 29,650Supplies 6,365 6,100 (265)

Total Recreation 15,773 45,158 29,385 186.30%

ParksPurchased / Contracted Services 95,000 15,000 (80,000)

Total Parks 95,000 15,000 (80,000) -84.21%

Total Culture and Recreation 140,373 87,458 (52,915) -37.70%

Planning and DevelopmentPlanning and Zoning

Personal Services and Employee Benefits 258,554 268,141 9,587Purchased / Contracted Services 262,451 344,882 82,431Supplies 10,150 12,650 2,500

Total Planning and Zoning 531,155 625,673 94,518 17.79%

Economic DevelopmentSupplies 47,000 47,000 0Other Cost 20,000 20,000 0

Total Economic Development 67,000 67,000 0 0.00%

Total Housing and Development 598,155 692,673 94,518 15.80%

Total Expenditures 3,986,807$ 4,191,641$ 204,833$ 5.14%

Other Financing UsesOther Financing Uses

Transfers Out 608,491 1,050,795 442,304Contingency 0 0 0

Total Other Financing Uses 608,491 1,050,795 442,304 72.69%

Total Expenditures and Other Financing Uses 4,595,298$ 5,242,436$ 647,137$ 14.08%

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DEPARTMENTAL DETAIL

FISCAL YEAR 2020PROPOSED BUDGET

GENERAL FUND

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Budget Budget (Decrease) ChangeEXPENDITURES

General GovernmentLegislative - Governing Body

Personal Services and Employee BenefitsCouncil / Salaries 24,000$ 24,000$ 0Council / Meeting Per Diem 15,000 15,000 0Council / FICA & Medicare 1,836 1,836 0 Total Personal Services and Employee Benefits 40,836 40,836 0 0.00%

Purchased / Contracted ServicesCouncil / Printing & Binding 150 1,300 1,150Council / Retreat 5,000 4,000 (1,000)Council / Travel Expense 3,500 3,500 0Council / Edu. & Training 1,375 1,500 125 Total Purchased / Contracted Services 10,025 10,300 275 2.74%

SuppliesCouncil / Supplies & Material (EDC) 2,200 2,200 0Council / Uniforms 0 500 500 Total Supplies 2,200 2,700 500 22.73%

Total Legislative - Governing Body 53,061$ 53,836$ 775$ 1.46%

Legislative - Clerk of CouncilPersonal Services and Employee Benefits

City Clerk / Salary 64,648$ 70,726$ 6,078$ City Clerk / Health Insurance 31,906 32,327 421City Clerk / FICA & Medicare 4,946 5,411 465City Clerk / Long Term Disability 419 470 51City Clerk / Retirement 6,169 6,752 582City Clerk / GA SUI 65 65 0 Total Personal Services and Employee Benefits 108,152 115,749 7,598 7.02%

Purchased / Contracted ServicesCity Clerk / Cell Phone 720 720 0City Clerk / Travel Expenses 2,000 2,000 0City Clerk / Dues & Fees 285 314 29City Clerk / Education & Training 2,000 2,000 0 Total Purchased / Contracted Services 5,005 5,034 29 0.58%

SuppliesCity Clerk / Supplies & Materials 1,000 1,000 0City Clerk / Uniforms 200 200 0


SCHEDULE OF EXPENDITURESFISCAL YEAR 2020 PROPOSED BUDGET

GENERAL GOVERNMENTGENERAL FUND

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Total Supplies 1,200 1,200 0 0.00%

Total Legislative - Clerk of Council 114,357$ 121,983$ 7,627$ 6.67%

Executive - MayorPersonal Services and Employee Benefits

Mayor / Salary 6,000$ 6,000$ 0Mayor / Meeting Per Diem 3,000 3,000 0Mayor / FICA & Medicare 459 459 0 Total Personal Services and Employee Benefits 9,459 9,459 0 0.00%

Purchased / Contracted ServicesMayor / Cell Phone 780 780 0Mayor / Travel Expense 1,200 1,000 (200)Mayor / Dues & Fees 0 0 0Mayor / Education & Training 1,000 500 (500) Total Purchased / Contracted Services 2,980 2,280 (700) -23.49%

SuppliesMayor / Supplies & Material 1,360 1,000 (360)Mayor / Uniforms 0 100 100 Total Supplies 1,360 1,100 (260) -19.12%

Total Executive - Mayor 13,799$ 12,839$ (960)$ -6.96%

Executive - City ManagerPersonal Services and Employee Benefits

City Manager / Salary 123,170$ 126,243$ 3,073$ City Manager / Health Insurance 31,906 32,327 421City Manager / FICA & Medicare 9,423 9,658 235City Manager / Long Term Disability 799 840 40City Manager / Retirement 20,320 20,614 294City Manager / GA SUI 65 65 0City Manager / Car Allowance 6,500 6,500 0 Total Personal Services and Employee Benefits 192,182 196,246 4,064 2.11%

Purchased / Contracted ServicesCity Manager / Cell Phone 960 960 0City Manager / Meeting Expense 650 650 0City Manager / Dues & Fees 1,100 1,350 250City Manager / Edu. & Train. 1,700 1,700 0

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Total Purchased / Contracted Services 4,410 4,660 250 5.67%

Total Executive - City Manager 196,592$ 200,906$ 4,314$ 2.19%

ElectionsPurchased / Contracted Services

Elections / Professional Svs 3,000$ 4,000$ 1,000$ Elections / Advertising 100 100 0 Total Purchased / Contracted Services 3,100 4,100 1,000 32.26%

SuppliesElections / Supplies & Materials 600 600 0 Total Supplies 600 600 0 0.00%

Total Elections 3,700$ 4,700$ 1,000$ 27.03%

AdministrationPersonal Services and Employee Benefits

Admin / Salaries 128,857$ 124,660$ (4,196)$ Admin / Overtime 9,056 8,554 (501)Admin / Health Insurance 45,024 42,084 (2,940)Admin / FICA & Medicare 10,512 10,153 (359)Admin / Long Term Disability 990 884 (105)Admin / Retirement 12,297 11,895 (402)Admin / GA SUI 129 110 (19)Admin / Workers Comp. 90,000 80,000 (10,000) Total Personal Services and Employee Benefits 296,864 278,340 (18,524) -6.24%

Purchased / Contracted ServicesAdmin / E-Verify & SAVE Fees 200 1,320 1,120Admin / Drug Tests & Flu Shots 300 500 200Admin / Legal Fees 50,000 50,000 0Admin / Annual Audit Fees 23,900 26,400 2,500Admin / Muni Code 7,000 10,000 3,000Admin / Prof. Svs / Eng / Appraisals 8,000 8,000 0Admin / Cost of Web Auction 500 500 0Admin / Website Maintenance 26,145 13,500 (12,645)Admin / IT Services 11,707 16,812 5,105Admin / Communications 3,000 500 (2,500)Admin / Cell Phones 720 720 0Admin / Shipping 5,000 5,000 0Admin / Postage 0 0 0

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Admin / Advertising 1,500 2,000 500Admin / Printing & Binding 1,800 2,000 200Admin / Travel Expenses 2,500 6,000 3,500Admin / Dues / Fees / Leans Costs 6,000 7,000 1,000Admin / Education & Training 4,500 6,000 1,500Admin / Miscellaneous Purchases 12,000 12,000 0 Total Purchased / Contracted Services 164,772 168,252 3,480 2.11%

SuppliesAdmin / Supplies & Materials 4,000 4,000 0Admin / Office Supplies 4,000 4,600 600Admin / Books & Periodicals 200 250 50Admin / Small Equipment 13,000 10,000 (3,000) Total Supplies 21,200 18,850 (2,350) -11.08%

Total Administration 482,836$ 465,442$ (17,394)$ -3.60%

General Government Buildings and PlantPurchased / Contracted Services

City Hall & Bldg's/ Security Monitoring 1,000 4,250 3,250City Hall & Bldg's/ Lawn Treatment & Maintenance 10,850 11,750 900City Hall & Bldg's / Cleaning 17,172$ 17,172$ -$ City Hall & Bldg's / Repairs & Maintenance 25,000 25,000 0City Hall & Bldg's / Pest / Termite 5,160 5,160 0City Hall & Bldg's / Communications 9,500 21,060 11,560 Total Purchased / Contracted Services 68,682 84,392 15,710 22.87%

SuppliesCity Hall & Bldg's/ Sup's & Mat'l 2,500 2,500 0City Hall & Bldg's / Water & Sewer 10,000 13,000 3,000City Hall & Bldg's / Natural Gas 0 0 0City Hall & Bldg's / Electricity 25,000 34,000 9,000City Hall & Bldg's / Other 20,000 20,000 0 Total Supplies 57,500 69,500 12,000 20.87%

Total General Buildings and Plant 126,182$ 153,892$ 27,710$ 21.96%

Risk ManagementPurchased / Contracted Services

Risk Mgmt / Property & Liability 96,000$ 96,000$ 0Risk Mgmt / Safety Coordinator 1,000 1,500 500 Total Purchased / Contracted Services 97,000 97,500 500 0.52%

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Total Risk Management 97,000$ 97,500$ 500$ 0.52%

Public InformationPurchased / Contracted Services

GA Mtn Regional Commission 7,400$ 8,000$ 600$ Total Purchased / Contracted Services 7,400 8,000 600 8.11%

Total Public Information 7,400$ 8,000$ 600$ 8.11%

Records ManagementPurchased / Contracted Services

Records Management / Destruction 200$ 200$ 0 Total Purchased / Contracted Services 200 200 0 0.00%

Total Records Management 200$ 200$ 0 0.00%

Total General Government 1,095,127$ 1,119,298$ 24,171$ 2.21%

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JudicialMunicipal Court

Personal Services and employee BenefitsCourt Clerk / Salary 73,604$ 76,982$ 3,378$ Court Clerk / Overtime 3,635 1,984 (1,651)Court Clerk / Health Insurance 11,337 11,501 164Court Clerk / FICA & Medicare 5,611 6,003 391Court Clerk / Long Term Disability 566 615 50Court Clerk / Retirement 7,003 7,327 324Court Clerk / GA SUI 129 129 0 Total Personal Services and employee Benefits 101,886 104,541 2,655 2.61%

Purchased / Contracted ServicesJudge 10,800 10,800 0Solicitor 10,400 10,000 (400)Public Defender 8,000 8,000 0Court / Refunds for Overpayments 6,000 0 (6,000)Court / Travel Expenses 1,400 1,400 0Court / Education & Training 1,000 1,300 300Translator 4,560 4,560 0Contract Labor 3,570 0 (3,570) Total Purchased / Contracted Services 45,730 36,060 (9,670) -21.15%

SuppliesCourt / Supplies & Materials 30,000 41,268 11,268Prison Costs 5,000 4,000 (1,000) Total Supplies 35,000 45,268 10,268 29.34%

Total Municipal Court 182,616$ 185,869$ 3,253$ 1.78%

Total Judicial 182,616$ 185,869$ 3,253$ 1.78%


JUDICIALSCHEDULE OF EXPENDITURES


GENERAL FUND

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EXPENDITURESPublic Safety

Police AdministrationPersonal Services and employee Benefits

PD Admin / Salaries 139,751$ 149,226$ 9,475$ PD Admin / Health Insurance 24,747 24,910 164PD Admin / FICA & Medicare 10,653 11,378 725PD Admin / Long Term Disability 1,074 1,145 71PD Admin / Retirement 13,340 14,248 908PD Admin / GA SUI 129 129 0 Total Personal Services and employee Benefits 189,694 201,037 11,343 5.98%

Purchased / Contracted ServicesPD / Drug Testing 400 400 0PD / Legal Fees 5,000 6,500 1,500PD / Public Relations 5,000 5,000 0PD / Refund for Overpayments 100 0 (100)PD / Shop with a Cop 8,000 8,000 0PD / Asset Forfeiture Account 5,000 0 (5,000)PD / Covert & Seizure Equipment 6,000 0 (6,000)PD / Covert Supplies & Mat'ls 500 500 0PD / Firing Range Repairs/Maint 1,000 500 (500)PD / Website & Maintenance 1,683 1,760 77PD / IT Services 11,707 12,000 293PD / Vehicle Repairs & Maint. 20,000 25,000 5,000PD / Towing of Vehicles 300 300 0PD / Communications 6,500 7,700 1,200PD / Cell Phones 10,000 10,000 0PD / 800 MHz Radios - Hall Co. 0 0 0PD / Radio's for Vehicles 6,300 6,300 0PD / Shipping & Postage 900 400 (500)PD / Advertising 400 1,000 600PD / Printing & Binding 2,500 1,500 (1,000)PD / Dues & Fees / TLO / GTA 650 800 150PD / Education & Training 4,600 6,000 1,400 Total Purchased / Contracted Services 96,540 93,660 (2,880) -2.98%

SuppliesPD / Supplies & Materials 9,500 8,500 (1,000)PD / Office Supplies 6,000 6,000 0PD / Gasoline 48,000 54,000 6,000PD / Books & Periodicals 500 500 0PD / Small Equipment 19,818 32,000 12,182PD / Safety Vests / B.P. 2,700 2,700 0PD / Uniforms 9,800 9,800 0


PUBLIC SAFETYSCHEDULE OF EXPENDITURES


GENERAL FUND

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EXPENDITURES


PUBLIC SAFETYSCHEDULE OF EXPENDITURES


GENERAL FUND

Total Supplies 96,318 113,500 17,182 17.84%

CapitalPD / Capital 30,000 0 (30,000) Total Capital 30,000 0 (30,000)

Total Police Administration 412,552$ 408,197$ (4,355)$ -1.06%

Police PatrolPersonal Services and employee Benefits

Patrol / Salaries 645,179$ 693,504$ 48,325$ Patrol / Overtime 15,752 16,914 1,162Patrol / Event Support Overtime 0 1,000 1,000Patrol / Health Insurance 160,115 162,244 2,130Patrol / FICA & Medicare 51,135 54,079 2,944Patrol / Long Term Disability 5,180 5,552 372Patrol / Retirement 59,509 62,862 3,353Patrol / Police Officers Annuity Fund 3,600 4,560 960Patrol / GA SUI 904 904 0 Total Personal Services and employee Benefits 941,374 1,001,619 60,245 6.40%

Total Police Patrol 941,374$ 1,001,619$ 60,245$ 6.40%

Total Public Safety 1,354,076$ 1,409,816$ 55,740$ 4.12%

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Public WorksPublic Works Administration

Personal Services and Employee BenefitsPWs / Salaries 209,450$ 227,093$ 17,643$ PWs / Overtime 3,504 3,652 148PWs / Health Insurance 55,869 56,368 500PWs / FICA & Medicare 16,138 17,499 1,361PWs / Long Term Disability 1,184 1,312 128PWs / Retirement 19,874 21,564 1,690PWs / GA SUI 326 326 0 Total Personal Services and Employee Benefits 306,345 327,815 21,470 7.01%

Purchased / Contracted ServicesPWs / Prof. Services 10,000 10,000 0PWs / Legal Fees 5,000 8,000 3,000PWs / Website & Software Maintenance 1,683 13,500 11,817PWs / IT Services 11,707 16,812 5,105PWs / Elachee Nat'l Science Center 0 0 0PWS / Land Fill Costs 5,000 5,000 0PWs / Repairs & Maintenance 9,000 9,000 0PWs / Vehicle Repairs & Maint. 8,000 8,000 0PWs / Roads - Repairs & Maintenance 60,000 60,000 0PWs / Signage Installation & Maintenance 0 20,000 0PWs / Stormwater Management 30,000 30,000 0PWs / Cell Phones 1,630 2,100 470PWs / Dues and Fees 250 275 25PWs / Education & Training 1,000 1,000 0PWs / Property & Right Of Way Acquistion 15,000 12,000 (3,000)PWs / Vehicles 0 45,000 45,000 Total Purchased / Contracted Services 158,270 240,687 62,417 39.44%

SuppliesPWs / Supplies & Material 12,000 10,000 (2,000)PWs / Gasoline 15,000 14,400 (600)PWs / Small Equipment 43,000 25,000 (18,000)PWs / Uniforms 3,026 5,725 2,699 Total Supplies 73,026 55,125 (17,901) -24.51%

Total Public Works Administration 537,641$ 623,627$ 65,986$ 12.27%

Street LightingSupplies


PUBLIC WORKSSCHEDULE OF EXPENDITURES


GENERAL FUND

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PUBLIC WORKSSCHEDULE OF EXPENDITURES


GENERAL FUND

Street Lights / Electricity 64,000$ 58,000$ (6,000)$ Street Lights / Madison Creek 3,300 3,800FB Welcome Sign / Electricity 1,020 1,000 Total Supplies 68,320 62,800 (6,000) -8.78%

Total Street Lighting 68,320$ 62,800$ (6,000)$ -8.78%

Traffic EngineeringPurchased / Contracted Services

Traffic Signal / AT&T 2,000$ 2,000$ -$ Total Purchased / Contracted Services 2,000 2,000 0 0.00%

SuppliesTraffic Signal / Electricity 2,200 1,800 (400) Total Supplies 2,200 1,800 (400) -18.18%

Total Traffic Engineering 4,200$ 3,800$ (400)$ -9.52%

Maintenance and ShopPurchased / Contracted Services

Shop / Repairs & Maintenance 3,000$ 3,000$ -$ Shop / Communications 2,300 2,300 0 Total Purchased / Contracted Services 5,300 5,300 0 0.00%

SuppliesShop / Supplies & Materials 1,000 1,000 0 Total Supplies 1,000 1,000 0 0.00%

Total Maintenance and Shop 6,300$ 6,300$ -$ 0.00%

Total Public Works 616,461$ 696,527$ 59,586$ 9.67%

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Culture and RecreationCommunity Center & Depot

Purchased / Contracted ServicesContracted Services 6,000$ 6,000$ -$ Cleaning 0 0 0Caboose Repairs & Maint. 10,500 10,500 0Communications 1,500 2,100 600 Total Purchased / Contracted Services 18,000 18,600 600 3.33%

SuppliesDepot / Supplies & Materials 5,000 3,000 (2,000)Depot / Caboose/Flag Pole Electric 6,600 5,700 (900) Total Supplies 11,600 8,700 (2,900) -25.00%

Total Community Center & Depot 29,600$ 27,300$ (2,300)$ -7.77%

RecreationPurchased / Contracted Services

RR / Lease Pmt. Right-Aways 2,958$ 2,958$ -$ RR / Right Of Way Improvements 2,000 4,300 2,300C&R - Vendors & Sponsors IN & OUT 4,100 4,100 0C&R - Dues & Fees (ASCAP) 350 350 0C&R - Porta John Rental & Cleaning Services 0 5,850 5,850C&R - LLCVB Event Support 0 16,500 16,500C&R - Community Art Fund 0 5,000 5,000 Total Purchased / Contracted Services 9,408 39,058 29,650 315.16%

SuppliesC&R - Supplies & Materials 1,365 3,000 1,635BHT / Concert Expenses 3,000 0 (3,000)BHT / Christmas Festival 2,000 3,100 1,100 Total Supplies 6,365$ 6,100$ (265)$ -4.16%

Total Recreation 15,773$ 45,158$ 29,385$ 186.30%

ParksPurchased / Contracted Services

Parks - Repairs & Maintenance 15,000$ 15,000$ -$ Parks - Site Improvements 80,000$ -$ (80,000)$ Total Purchased / Contracted Services 95,000 15,000 (80,000) -84.21%

Total Parks 95,000$ 15,000$ (80,000)$ -84.21%


CULTURE AND RECREATIONSCHEDULE OF EXPENDITURES


GENERAL FUND

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CULTURE AND RECREATIONSCHEDULE OF EXPENDITURES


GENERAL FUND

Total Culture and Recreation 140,373$ 87,458$ (52,915)$ -37.70%

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Housing and DevelopmentPlanning and ZoningPersonal Services and employee Benefits

PCD / Salaries 202,195$ 210,093$ 7,898$ PCD / Overtime 3,567 3,788 221PCD / Health Insurance 16,064 16,064 0PCD / FICA & Medicare 15,683 16,305 622PCD / Long Term Disability 1,553 1,642 89PCD / Retirement 19,298 20,055 757PCD / GA SUI 194 194 0 Total Personal Services and employee Benefits 258,554 268,141 9,587 3.71%

Purchased / Contracted ServicesPCD / Professional Svs & Projects 100,000 110,000 10,000PCD / Legal Fees 28,000 25,000 (3,000)PCD / Plan Review Expenses 10,000 10,000 0PCD / Contracted Services (Intern) 12,000 0 (12,000)PCD / MS4 Reporting 0 25,000 25,000PCD / Contracted Services (Building Inspector) 35,000 64,920 29,920PCD / Comprehensive Plan 0 30,000 30,000PCD / Traffic Calming 10,000 10,000 0PCD / GIS Permitting Sys - Hall Co. 23,500 18,000 (5,500)PCD / Website & Software Annual Maintenance 14,744 18,500 3,756PCD / IT Services 11,707 16,812 5,105PCD / Vehicle Repairs & Maint 1,000 2,000 1,000PCD / Communications 3,500 500 (3,000)PCD / Cell Phones 2,000 2,000 0PCD / Shipping 1,000 200 (800)PCD / Advertising 2,500 2,500 0PCD / Printing & Binding 0 150 150PCD / Travel Expenses 2,500 4,150 1,650PCD / Dues & Fees 1,000 1,000 0PCD / Education & Training 4,000 4,150 150 Total Purchased / Contracted Services 262,451 344,882 82,431 31.41%

SuppliesPCD / Supplies & Materials 1,500 1,500 0PCD / Office Supplies 1,000 1,200 200PCD / Gasoline 1,500 1,800 300PCD / Books & Periodicals 150 150 0PCD / Small Equipment 5,000 7,000 2,000PCD / Uniforms 1,000 1,000 0


HOUSING AND DEVELOPMENTSCHEDULE OF EXPENDITURES


GENERAL FUND

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HOUSING AND DEVELOPMENTSCHEDULE OF EXPENDITURES


GENERAL FUND

Total Supplies 10,150 12,650 2,500 24.63%

Total Planning and Zoning 531,155$ 625,673$ 94,518$ 17.79%

Economic DevelopmentSupplies

Professional Services & Projects 40,000$ 40,000$ -$ Development Auth. Supplies & Mat'ls 7,000 7,000 0 Total Supplies 47,000 47,000 0 0.00%

Other CostE. D. C. Contract 20,000 20,000 0 Total Other Cost 20,000 20,000 0 0.00%

Total Economic Development 67,000$ 67,000$ -$ 0.00%

Total Housing and Development 598,155$ 692,673$ 94,518$ 15.80%

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Other Financing UsesTransfer Out to TAD Fund 45,000$ 64,000$ 19,000$ Trans Out to Local Resources Fund 563,491 986,795 423,304Contingency 0 0 0

Total Other Financing Uses 608,491$ 1,050,795$ 442,304$ 72.69%


OTHER FINANCING USESSCHEDULE OF EXPENDITURES


GENERAL FUND

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WATER / SEWER FUND

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Water & Wastewater Fund (Revenues)•Water and Sewer Revenue:

•Planned increase in service fees of 6.5% in October 2019 at the recommendation of water sewer rate study.

Water & Wastewater Fund (Expenditures)

•All Departments:•2.5% COLA (Cost of living adjustment) - $7,672•Phase II of Salary Study Implementation - $16,138•Contracted Services for water and sewer infrastructure

developments - $100,000

SUMMARY OF MAJOR CHANGES FROM PRIOR YEAR:

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Budget Budget (Decrease) ChangeREVENUES

Water Charges 580,086$ 617,792$ 37,706$ 6.50%Sewer Charges 1,084,802 1,155,314 70,512 6.50%Penalties /Reconnect Fees 40,000 60,000 20,000 50.00%Other Revenue 122,075 115,825 (6,250) -5.12%Use of Retained Earnings 497,681 331,193 (166,488) -33.45%

Total Revenues 2,324,644$ 2,280,124$ (44,520)$ -1.92%

EXPENSESWater / Sewer Administration 149,539$ 221,353$ 71,814$ 48.02%Sewer Department 749,245 818,027 68,781 9.18%Sewer Lift Stations 92,260 87,800 (4,460) -4.83%Water Department 463,585 515,503 51,918 11.20%Water Supply 71,000 83,500 12,500 17.61%Contingency 0 110,500 110,500Depreciation 350,000 0 (350,000) -100.00%Debt Service 449,015 443,441 (5,574) -1.24%Uncollectible Bad Debts 0 0 0 0.00%

Total Expenses 2,324,644$ 2,280,124$ (44,520)$ -1.92%

CITY OF FLOWERY BRANCH, GEORGIAWATER SEWER FUND

FISCAL YEAR 2020 PROPOSED BUDGET REVENUE AND EXPENSES SUMMARY

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Water Charges, $617,792 , 27%Sewer Charges , $1,155,314 , 51%

Penalties / Reconnect Fees, $60,000 , 3%

Use of Retained Earnings, $331,193 , 14%

Other Revenues $115,825 5%

WATER/SEWER REVENUES

Sewer Charges Penalties / Reconnect Fees Use of Retained Earnings Other Revenues

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Water / Sewer Administration, $221,353 , 10%

Sewer Department, $818,027 , 36%

Sewer Lift Stations, $87,800 , 4%

Water Department $515,503 22%

Water Supply, $83,500 , 4%Debt Service, 443,441 , 19% Contingency, 110,500 , 5%

WATER / SEWER FUND EXPENSES

Water / Sewer Administration Sewer Department Sewer Lift Stations Water Department

Water Supply Debt Service Contingency

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Budget Budget (Decrease) ChangeOPERATING REVENUES

S/W - Online Payment Fee 3% 6,500$ -$ (6,500)$ -100.00%Water Charges 580,086 617,792 37,706 6.50%Admin. Fees 16,000 16,000 0 0.00%Sewer Charges 1,084,802 1,155,314 70,512 6.50%Account Service Charges - Utility Billing 46,000 50,000 4,000 8.70%Sewer & Water Inspection Fees ( Taps ) 5,000 5,000 0 0.00%Bank Fees / Bad Check Fees 225 225 0 0.00%Penalties / Reconnect Fees 40,000 60,000 20,000 50.00%W&S Miscellaneous Revenue 3,000 3,000 0 0.00%F.O.G & Pre-Treatment Permits 7,850 7,850 0 0.00%Gainesville 5% Rebates 30,000 30,000 0 0.00%

Total Operating Revenues 1,819,463 1,945,181 125,718 6.91%

OPERATING EXPENSESWater / Sewer Administration

Personal Services and Employee Benefits 65,885 145,010 79,125Purchased / Contracted Services 80,154 68,843 (11,311)Supplies 3,500 7,500 4,000Total Water / Sewer Administration 149,539 221,353 71,814 48.02%

Sewer DepartmentPersonal Services and Employee Benefits 287,645 285,727 (1,919)Purchased / Contracted Services 157,100 140,200 (16,900)Supplies 304,500 354,100 49,600Capital 0 38,000 38,000Total Sewer Department 749,245 818,027 68,781 9.18%

Sewer Lift StationsPurchased / Contracted Services 34,700 48,300 13,600Supplies 57,560 39,500 (18,060)Total Sewer Lift Stations 92,260 87,800 (4,460) -4.83%

Water DepartmentPersonal Services and Employee Benefits 342,305 377,286 34,981Purchased / Contracted Services 87,280 102,492 15,212Supplies 34,000 35,725 1,725Total Water Department 463,585 515,503 51,918 11.20%

Water SupplyPurchased / Contracted Services 30,500 30,000 (500)Supplies 40,500 53,500 13,000Total Water Supply 71,000 83,500 12,500 17.61%

Total Operating Expenses 1,525,629 1,726,183 200,554 13.15%

Operating Income (Loss) 293,834 218,998 (74,836) -25.47%



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NON-OPERATING REVENUES (EXPENSES)Interest Revenues 7,500$ 3,750$ (3,750)$ Reserves 497,681 331,193 (166,488)Depreciation (350,000) 0 350,000Contingency 0 (110,500) (110,500)Debt Service (449,015) (443,441) 5,574Uncollectible Bad Debts 0 0 0

Total Non-Operating Revenues (Expenses) (293,834) (218,998) 74,836 -25.47%

CHANGE IN NET POSITION $0 $0 $0 0.00%

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Water / Sewer AdministrationPersonal Services and employee Benefits

W/S Admin /Salaries 48,809 99,837 51,028W/S Admin / Overtime 3,035 6,598 3,562W/S Admin / Health Insurance 4,978 20,147 15,169W/S Admin / FICA & Medicare 3,947 8,085 4,138W/S Admin / Long Term Disability 399 703 303W/S Admin / Retirement 4,652 9,493 4,841W/S Admin / GA SUI 65 149 84 Total Personal Services and employee Benefits 65,885 145,010 79,125 120.10%

Purchased / Contracted ServicesW/S Admin / Legal Fees 12,000 12,000 0W/S Admin / Software Annual Maintenance 23,847 13,500 (10,347)W/S Admin / IT Services 11,707 16,812 5,105W/S Admin / Prof Svs 18,000 10,000 (8,000)W/S Admin / Postage 9,000 13,000 4,000W/S Admin / Printing 100 3,000 2,900W/S Admin / Merchant Svs. Fee 5,500 531 (4,969) Total Purchased / Contracted Services 80,154 68,843 (11,311) -14.11%

SuppliesW/S Office Supplies 1,500 1,500 0Small Equipment 2,000 6,000 4,000 Total Supplies 3,500 7,500 4,000 114.29%

Total Water/Sewer Administration 149,539$ 221,353$ 71,814$ 48.02%

Sewer DepartmentPersonal Services and employee Benefits

S/ Salaries 201,429$ 200,532$ (897)$ S/ Overtime 5,307 5,125 (182)S/ Health Insurance 51,341 51,899 558S/ FICA & Medicare 15,681 15,580 (102)S/ Long Term Disability 1,055 945 (110)S/ Retirement 12,535 11,346 (1,189)S/ GA SUI 297 300 3 Total Personal Services and employee Benefits 287,645 285,727 (1,919) -0.67%

Purchased / Contracted ServicesS/ Engineering Fees 50,000 25,000 (25,000)S/ Sewage Testing 2,500 2,500 0S/ EPD Compliance & Fines 8,500 1,000 (7,500)S/ Sludge Disposal 20,000 25,000 5,000S/ Repairs & Maintenance 60,000 75,000 15,000S/ Vehicle Repairs & Maintenance 2,500 2,500 0S/ Communications 2,000 2,500 500



SCHEDULE OF EXPENDITURESWATER / SEWER FUND

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S/ Cell Phones 7,000 2,100 (4,900)S/ Shipping & Postage 200 200 0S/ Travel Expenses 500 500 0S/ Dues & Fees 1,900 1,900 0S/ Education & Training 2,000 2,000 0 Total Purchased / Contracted Services 157,100 140,200 (16,900) -10.76%

SuppliesS/ Supplies & Materials 19,000 19,000 0S/ Office Supplies 1,500 1,500 0S/ Chemicals 110,000 160,000 50,000S/ Electricity 150,000 150,000 0S/ Gasoline & Diesel 10,000 9,600 (400)S/ Small Equip. & Lab Equip. 10,000 10,000 0S/ Uniforms 4,000 4,000 0 Total Supplies 304,500 354,100 49,600 16.29%

CapitalProperty 0 0 0Machinery & Equipment 0 38,000 38,000 Total Capital 0 38,000 38,000

Total Sewer Department 749,245$ 818,027$ 68,781$ 9.18%

Sewer Lift StationsPurchased / Contracted Services

L/S Repairs & Maint. 25,000$ 45,000$ 20,000$ L/S Communications 9,700 3,300 (6,400) Total Purchased / Contracted Services 34,700 48,300 13,600 39.19%

SuppliesL/S Water 2,060 3,500 1,440L/S Electricity 52,000 32,500 (19,500)L/S Propane Gas 3,500 3,500 0 Total Supplies 57,560 39,500 (18,060) -31.38%

Total Sewer Lift Stations 92,260$ 87,800$ (4,460)$ -4.83%

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Water DepartmentPersonal Services and employee Benefits

W/ Salaries 241,425$ 267,636$ 26,211$ W/ Overtime 6,039 7,113 1,074W/ Health Insurance 62,637 64,311 1,674W/ FICA & Medicare 18,663 20,770 2,106W/ Long Term Disability 874 1,099 226W/ 457 12,303 15,982 3,679W/ GA SUI 365 375 10 Total Personal Services and employee Benefits 342,305 377,286 34,981 10.22%

Purchased / Contracted ServicesW/ Engineering Fees 30,000 20,000 (10,000)W/ Water Testing & Storm Wtr Monit 8,830 8,830 0W/ WaterShed Protection Plan 15,000 15,000 0W/ EPD Compliance - Audits & Repts 8,000 8,000 0W/ Repairs & Maintenance 15,000 15,000 0W/ Vehicle Repairs & Maintenance 5,000 5,000 0W/ Communications 400 500 100W/ Cell Phones 1,500 2,100 600W/ Shipping 400 9,600 9,200W/ Printing & Binding 0 15,312 15,312W/ Travel Expenses 250 250 0W/ Dues & Fees 1,900 1,900 0W/ Education & Training 1,000 1,000 0 Total Purchased / Contracted Services 87,280 102,492 15,212 17.43%

SuppliesW/ Supplies & Materials 20,000 15,000 (5,000)W/ Gasoline & Diesel 9,000 12,000 3,000W/ Small Equipment 3,000 3,000 0W/ Uniforms 2,000 5,725 3,725 Total Supplies 34,000 35,725 1,725 5.07%

Total Water Department 463,585$ 515,503$ 51,918$ 11.20%

Water SupplyPurchased / Contracted Services

Well Buildings - Repairs/Maint 1,000$ 1,000$ -$ Wells, Pumps, Water Tanks Comm. 1,500 0 (1,500)Wells & Water Tanks Repairs/Maint 28,000 29,000 1,000 Total Purchased / Contracted Services 30,500 30,000 (500) -1.64%

SuppliesWells & Water Tanks - Chemicals 5,500 6,500 1,000Wells & Water Tanks - Electricity 35,000 47,000 12,000

Page 38 of 45

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Total Supplies 40,500 53,500 13,000 32.10%

Total Water Supply 71,000$ 83,500$ 12,500$ 17.61%

Page 39 of 45

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LOCAL RESOURCE FUND

TAX ALLOCATION DISTRICT (TAD)

HOTEL / MOTEL TAX FUND

WATER SEWER CAPITAL PROJECTS FUND

SPLOST VIII

61

Approved 2019 Budget

Proposed 2020 Budget

Increase / (Decrease)

Percentage Change

Tax Allocation DistrictTotal Revenues 109,000$ 120,000$ 11,000$ 10.09%Total Expenditures 109,000$ 120,000$ 11,000$ 10.09%

Hotel / Motel Tax FundTotal Revenues 46,920$ 46,920$ -$ 0.00%Total Expenditures 46,920$ 46,920$ -$ 0.00%Total Expenditures 46,920$ 46,920$ -$ 0.00%

CITY OF FLOWERY BRANCH, GEORGIAFISCAL YEAR 2020 PROPOSED BUDGET

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2016 2017 2018 2019 2020 Project Budget TotalCAPITAL PROJECTS:

SPLOST VII:Municipal Buildings 96,450 523,332 408,177 357,280 231,413 1,616,652

City Hall 1,508,652 City Hall Plaza 108,000

Roads, Streets and Bridges 22,500 110,640 278,206 277,998 424,591 1,113,935 Railroad Ave from Main Street to Chestnut Street: Sidewalks and Angled Parking 378,280 Pine Street from Church Street to Railroad Ave extension 346,960 Storm Water Projects Cantrell Road Culvert 388,695

Water and Sewer Infrastructure 91,934 771,285 128,000 156,186 160,595 1,308,000 Sand Filter Replacement 400,000 Sewer Plant: Cat Walk, New Flow Meter and Flume 80,000 Pall Filter Extension & New Head Works Screen 378,000 Morrow Drive Water Line 200,000 Electronic Water Meters 250,000

Public Safety Facilities and Equipment 31,423 55,203 57,750 31,091 55,533 231,000

SPLOST Fund Reserves 557,565 0 37,105 49,578 0 644,249

799,872 1,460,460 909,238 872,133 872,132 4,913,836

SOURCE OF FUNDS:SPLOST VII Collections 799,272 825,376 907,598 872,133 872,132 4,276,511 Interest Revenue 600 1,175 1,641 3,415 SPLOST Fund Reserves 633,909 633,909

799,872 1,460,460 909,238 872,133 872,132 4,913,836

SPLOST VII (CAPITAL IMPROVEMENT PLAN)

TOTAL CAPITAL PROJECTS:

TOTAL SOURCE OF FUNDS:

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63

2020 2021 2022 2023 2024CAPITAL PROJECTS:

Lights Ferry Road Connection Debt Service 193,986 16,166 - - -

Paving Projects (Various Roads) 1.5 miles 484,465 362,285 374,792 372,901 372,901

New Financial Software 10,000

Mulberry/Spring Stormwater 75,000

Municipal Building Debt Service 337,367 339,176 341,026 342,917 344,848

Local Resources Fund Reserves 49,138 50,947 50,947 49,016

TOTAL CAPITAL PROJECTS 1,100,818 766,765 766,765 766,765 766,765

SOURCE OF FUNDS:LOST Collections 236,000 236,000 236,000 236,000 236,000

Transfer In - Fund Balance 550,000 250,000 250,000 250,000 250,000

Transfer In - General Fund (.5 mills) 200,765 200,765 200,765 200,765 200,765

Grant from LMIG (Paving Projects) 80,000 80,000 80,000 80,000 80,000

Local Resources Fund Reserves 34,053

TOTAL SOURCE OF FUNDS: 1,100,818 766,765 766,765 766,765 766,765 - - - - -

LOCAL RESOURCES FUND (CAPITAL IMPROVEMENT PLAN)

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64

2020 2021 2022 2023 2024CAPITAL PROJECTS:

WASTEWATER:Wastewater Effluent Discharge Force Main - Phase 2 750,000 750,000

Wastewater Expansion Design 900,000

Construction Management Services 50,000 275,000 175,000

Wastewater Expansion Construction 1,500,000 10,000,000 4,500,000

Wastewater Pumping Station Modification 80,000

Upgrade Existing Plant 150,000 1,500,000 1,500,000

Wastewater Computerized Maintenance Mgmt System 15,000 15,000

WATER:Water Distribution at Railroad Crossings 250,000 250,000

Water Tank Raising 20,000 450,000

Water Distribution System Upgrade 300,000 300,000

Water Source Addition (Well #4 & #5) 630,000

Rest Wells #4 & #5 50,000

Install Pumps & Well House for #4 & #5 500,000

Modify Well Pumps #1 and #2 80,000

Improvements to SCADA System 50,000 50,000 50,000

New 250,000 Gall Elevated Tank 700,000 300,000

Water Computerized Maintenance Mgmt System 15,000 15,000

Less: New Debt Payments 394,832 394,394 393,814 394,044 394,044

Water Sewer Capital Retained Earnings 162,462 44,542

TOTAL CAPITAL PROJECTS 3,537,294 12,873,936 7,348,814 2,644,044 1,944,044

SOURCE OF FUNDS:TAP & Capacity Collections 1,037,294 711,474 958,754 186,868 277,001

Transfer In - Water Sewer Operating Fund 1,345,518 1,457,176 167,043

Add: New Debt Proceeds 2,500,000 12,000,000 5,000,000 1,000,000 1,500,000

Water Sewer Capital Retained Earnings 162,462 44,542 - -

TOTAL SOURCE OF FUNDS: 3,537,294 12,873,936 7,348,814 2,644,044 1,944,044 - - - - -

WATER SEWER CAPITAL PROJECTS FUND

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Increase / (Decrease)

Percentage Change

General Fund 4,595,298$ 5,242,436$ 647,138$ 14.08%Water & Sewer Fund 2,324,644$ 2,280,124 (44,520) -1.92%Tax Allocation District (TAD) 109,000$ 120,000 11,000 10.09%Hotel / Motel Tax Fund 46,920$ 46,920 0 0.00%SPLOST VII 872,133$ 872,133 0 0.00%Local Resources Fund 1,314,749$ 1,100,818 (213,931) -16.27%Water Sewer Capital Projects -$ 2,318,457 2,318,457 100.00%Total for all Funds 9,262,744$ 11,980,888$ 2,718,144$ 29.34%

TOTAL FOR ALL FUNDS

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EXECUTIVE SUMMARY

SUBJECT: To adopt an ad valorem tax rate for Tax Year 2019/Fiscal Year 2020

COUNCIL MEETING DATE: June 13, 2019

HISTORY:The city’s current millage rate is set at 3.264. The city wishes to maintain the millage rate at 3.264 for tax year 2019 andFY 2020.

FACTS AND ISSUES:Keeping the millage rate at 3.264 will increase the property tax revenue by 1.87 percent. To maintain the currentproperty tax revenue the city would need to roll back the millage rate to 3.204. The proposed millage rate of 3.264 willincrease property tax for a home with fair market value of $250,000 approximately $5.88 and the proposed tax increasefor non-homestead property with a fair market value of $250,000 is approximately $6.00.

OPTIONS:Keep Millage rate at 3.264 or rollback the millage rate.

IF FUNDING IS INVOLVED, ARE FUNDS APPROVED IN THE CURRENT BUDGET: No

AMOUNT AND SOURCE OF FUNDS:

RECOMMENDATION:To approve keeping the millage rate at 3.264 mills.

SAMPLE MOTION: Motion to approve first reading of Ordinance 577 setting the millage rate at _______.

COLLABORATING DEPARTMENT: Administration

DEPARTMENT: Finance

Prepared by: Melissa McCain

ATTACHMENTS 67

Ordinance 577 , First Hearing.pdf Millage rate Executive Summary - 1st hearing.pdf Ordinance 577 Millage Rate 2019 - 3.204 millage rate.pdf Ordinance 577 Millage Rate 2019 - 3.264 millage rate.pdf

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https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/375474/Ordinance_577___First_Hearing.pdfhttps://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/376257/Millage_rate_Executive_Summary_-_1st_hearing.pdfhttps://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/383997/Ordinance_577_Millage_Rate_2019_-_3.204_millage_rate.pdfhttps://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/383998/Ordinance_577_Millage_Rate_2019_-_3.264_millage_rate.pdf

First Hearing

• Adopt the Ad Valorem tax rate and levy the tax upon all property subject to taxation by the City of Flowery Branch• Net property

value is $452,656,054

Gross Millage Rate 5.458

LOST Rollback 2.194

Reassessment Rollback 0.000

Net Millage Rate 3.264

Ordinance No. 577: Millage Rate

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MILLAGE RATE HISTORY

1.81 1.81

2.837 2.837 2.837 2.837 2.837 2.837 2.837 2.837 2.837

3.337 3.337 3.264 3.264 3.264 3.264

1.00

2.00

3.00

4.00

5.00

6.00

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Mil

lage

Rat

e

Fiscal Year

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EXECUTIVE SUMMARY

SUBJECT: Ordinance 577 – To adopt an ad valorem tax rate for Tax Year 2019/Fiscal Year 2020 DATE: 06/13/2019 (X) RECOMMENDATION ( ) POLICY DISCUSSION BUDGET INFORMATION: ( ) STATUS REPORT ANNUAL- CAPITAL- COUNCIL ACTION REQUESTED ON: 06/27/2019

PURPOSE: To adopt an ad valorem tax rate for Tax Year 2019/Fiscal Year 2020. HISTORY: The city’s current millage rate is set at 3.264. The city wishes to maintain the millage rate at 3.264 for tax year 2019 and FY 2020. FACTS AND ISSUES: Keeping the millage rate at 3.264 will increase the property tax revenue by 1.87% percent. To maintain the current property tax revenue the city would need to roll back the millage rate to 3.204. The proposed millage rate of 3.264 will increase property tax for a home with fair market value of $250,000 approximately $5.88 and the proposed tax increase for non-homestead property with a fair market value of $250,000 is approximately $6.00.

OPTIONS: Keep Millage rate at 3.264 or rollback the millage rate.

RECOMMENDED SAMPLE MOTION: Motion to approve third reading of Ordinance 577 setting the millage rate at _______.

DEPARTMENT: Administration Prepared by: Alisha Gamble

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ORDINANCE NO. 577

AN ORDINANCE TO FIX THE AD VALOREM TAX RATE FOR THE CITY OF FLOWERY BRANCH, GEORGIA FOR THE TAX YEAR 2019 AND THE FISCAL YEAR OF 2020; TO LEVY SAID TAX UPON ALL PROPERTY SUBJECT TO TAXATION BY THE CITY OF FLOWERY BRANCH, GEORGIA; TO PROVIDE FOR THE TIME OF PAYMENT OF SAID TAXES; TO PROVIDE FOR INTEREST AND PENALTIES FOR THE FAILURE TO PAY TAXES; TO PROVIDE FOR AN ADMINISTRATIVE PROCEDURE FOR THE COLLECTION OF DELINQUENT AD VALOREM TAXES; TO PROVIDE AN ADMINISTRATIVE PROCEDURE FOR THE COLLECTION OF DELINQUENT AD VALOREM TAXES FOR YEARS PRIOR TO 2019; TO REPEAL CONFLICTING ORDINANCES TO THE EXTENT OF ANY CONFLICT; FOR SEVERABILITY; AND, FOR ALL OTHER LAWFUL PURPOSES. WHEREAS the City of Flowery Branch, Georgia is authorized to assess, levy and collect an ad valorem tax for the purpose of raising revenue to defray the costs of operating the city government, providing governmental services, for the repayment of principal and interest on general obligations, and for all other lawful public purposes; and, WHEREAS the City of Flowery Branch, Georgia is authorized to establish for said tax a millage rate, a due date and in what length of time said tax must be paid; and, WHEREAS the City of Flowery Branch, Georgia is authorized to provide for interest and penalties for unpaid taxes and the collection of delinquent taxes.

WHEREAS the City of Flowery Branch, Georgia held three public hearings on 6/13/2019 at 9am and 6pm and 6/27/2019 at 6pm with two votes for the last two consecutive hearings held 6/13/2019 at 6pm and 6/27/2019 at 6pm. NOW THEREFORE the Council of the City of Flowery Branch hereby ordains as follows: SECTION 1. GROSS MILLAGE RATE. The ad valorem tax rate for the City of Flowery Branch, Georgia for the tax year 2019 and for the 2020 fiscal year for the City of Flowery Branch, Georgia based upon an estimated total valuation by the tax assessors of Hall County of property subject to ad valorem taxation by the City of Flowery Branch, Georgia is hereby set at a gross millage of 5.458 mills. SECTION 2. CALCULATION AND PURPOSE OF NET MILLAGE RATE. Upon dividing the net property value of $452,656,054 into the total receipts of the local option sales tax for the 2019 tax year, which is $993,109 provides a total roll back of 3.204 mills. Subtracting the total roll back of 2.254 mills from the gross millage rate of 5.458 mills provides for a net millage rate of 3.204 mills to be levied on each $1,000 of taxable property within the corporate limits for the purpose of raising revenue: 74

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a) to defray the cost of operating the city government; b) to provide governmental services; c) for the repayment of principal and interest on general obligations; and/or, d) any other public purpose. SECTION 3. 2019 AD VALOREM TAX LEVY. There is hereby levied upon all property subject to ad valorem taxation by the City of Flowery Branch, Georgia, an ad valorem tax for the year 2019 of 3.204 mills on each $1,000 of value of taxable property. SECTION 4. DUE DATE OF TAX.

The said tax imposed is due and payable upon receipt of a tax notice mailed to each owner of the property subject to taxation. In any event, all taxes due under this Ordinance shall be paid no later than the one hundred twentieth (120th) day after the postmark of said tax bills, without penalty.

SECTION 5. INTEREST AND PENALTIES ASSESSED.

(A) In any instance in which any person willfully fails to pay within 120 days of the date when due, any ad valorem tax owed, such person shall pay, in absence of a specific statutory civil penalty for failure, a penalty of five percent (5%) of the amount of tax due and not paid at the time such penalty is assessed with interest as specified in this section. After 120 days from the imposition of the initial penalty, an additional penalty of five percent (5%) of any tax amount remaining due shall be imposed, together with interest as specified in this section. Should any tax amount remain due 120 days after such date, a penalty of five percent (5%) shall be imposed, together with interest as specified in this section. The aggregate amount of penalties shall not exceed an amount equal to twenty (20%) of the principal amount of the tax originally due. These penalties shall not, however, apply in the case of:

(1) Ad valorem taxes of $500.00 or less on homestead property as defined

in Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated; or

(2) With respect to tax year 1986 and future tax years, ad valorem taxes of any amount on homestead property as defined in Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, if the homestead property was during the tax year acquired by a new owner who did not receive a tax bill for 75

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the tax year and who immediately before acquiring the homestead property resided outside the State of Georgia and if the taxes are paid within one year following the due date.

(B) Taxes owed the city shall bear interest at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it, plus three percent (3%), to accrue monthly. Such annual interest rate shall be determined for each calendar year based on the first weekly posting of statistical release H. 15 on or after January 1 of each calendar year. Interest shall begin to accrue from the date the tax is due until the date the tax is paid. For the purpose of this section, any period of less than one month shall be considered one month.

SECTION 6. NOTICE, ISSUANCE OF FI. FA. AND LEVY AND SALE TO COLLECT PAST DUE AND DELINQUENT AD VALOREM TAXES.




(2) With respect to tax year 1986 and future tax years, ad valorem taxes of any amount on homestead property as defined in Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, if the homestead property was during the tax year acquired by a new owner who did not receive a tax bill for the tax year and who immediately before acquiring the homestead property resided outside the State of Georgia and if the taxes are paid within one year following the due date.

(B) Taxes owed the city shall bear interest at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it, plus three percent (3%), to accrue monthly. Such annual interest rate shall be determined for each calendar year based on the first weekly posting of statistical release H. 15 on or after January 1 of each calendar year. Interest shall begin to accrue from the date the tax is due until the date the tax is paid. For the purpose of this section, any period of less than one month shall be considered one month.

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SECTION 7. PROCEDURE FOR COLLECTION OF PAST DUE AND DELINQUENT AD VALOREM TAXES FOR THE YEARS PRIOR TO 2017.

For all past due and delinquent ad valorem taxes for the years prior to the calendar year 2017, which are due and owing to the City of Flowery Branch, Georgia by delinquent taxpayers, the City of Flowery Branch, Georgia, through a duly authorized agent which may be, but does not have to be, the Mayor, the City Manager, or other authorized agent, shall send a past due and delinquent tax notice by mail to all owners of property subject to taxation for the calendar years. This past due and delinquent tax notice shall be sent to aid delinquent by certified or registered mail, return receipt requested. Upon failure to pay the tax due within sixty (60) days of the return receipt of the past due and delinquent tax notice sent by certified or registered mail, the Mayor, the City Manager, or other properly duly authorized agent of the City of Flowery Branch, Georgia shall cause a writ of fieri facias to be issued and recorded on the appropriate tax digest of the City of Flowery Branch, Georgia or on the general execution docket of Hall County. All property of a taxpayer subject to said writ shall be subject to levy and sale in accordance with the provisions for sheriff’s sales to secure payment of the past due and the delinquent ad valorem taxes, or through any other foreclosure procedure allowed under Georgia Law including, but not limited to the procedure set out by O.C.G.A. Section 48-4-75, et seq. The City of Flowery Branch, Georgia shall also be entitled to assess the expenses of any tax foreclosure sale, including attorney’s fees, which the City of Flowery Branch, Georgia incurred due to the failure of the owner (taxpayer) to pay the ad valorem taxes owed.”

SECTION 8. REPEAL OF CONFLICTING ORDINANCES TO THE EXTENT

OF THE CONFLICT. Any part of any prior ordinances, in conflict with the terms of this Ordinance, are hereby repealed to the extent of the conflict; but it is hereby provided, that any ordinance or law which may be applicable hereto and aid in carrying out and making effective the intent, purpose and provisions hereof, is hereby adopted as a part hereof and shall be legally construed to be in favor of upholding this Ordinance on behalf of the City of Flowery Branch, Georgia.

SECTION 9. SEVERABILITY. If any paragraph, subparagraph, sentence, clause, phrase or any portion of this Ordinance shall be declared invalid or unconstitutional by any court of competent jurisdiction or if the provisions of any part of this Ordinance as applied to any particular situation or set of circumstances shall be declared invalid or unconstitutional, such invalidity shall not be construed to affect the portions of this Ordinance not so held to be invalid, or the application of the Ordinance to other circumstances not so held to be invalid. It is hereby declared to be the intent of the City Council of the City of Flowery Branch to provide for separate and divisible parts, and it does hereby adopt any and all parts hereof as may not be held invalid for any reason. 77

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SO ORDAINED this 27th day of June, 2019.

____________________________________

James “Mike” Miller, Mayor

ATTEST: ____________________________________ Melissa McCain, City Clerk APPROVED AS TO FORM: ____________________________________ E. Ronald Bennett, Jr., City Attorney

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ORDINANCE NO. 577

AN ORDINANCE TO FIX THE AD VALOREM TAX RATE FOR THE CITY OF FLOWERY BRANCH, GEORGIA FOR THE TAX YEAR 2019 AND THE FISCAL YEAR OF 2020; TO LEVY SAID TAX UPON ALL PROPERTY SUBJECT TO TAXATION BY THE CITY OF FLOWERY BRANCH, GEORGIA; TO PROVIDE FOR THE TIME OF PAYMENT OF SAID TAXES; TO PROVIDE FOR INTEREST AND PENALTIES FOR THE FAILURE TO PAY TAXES; TO PROVIDE FOR AN ADMINISTRATIVE PROCEDURE FOR THE COLLECTION OF DELINQUENT AD VALOREM TAXES; TO PROVIDE AN ADMINISTRATIVE PROCEDURE FOR THE COLLECTION OF DELINQUENT AD VALOREM TAXES FOR YEARS PRIOR TO 2019; TO REPEAL CONFLICTING ORDINANCES TO THE EXTENT OF ANY CONFLICT; FOR SEVERABILITY; AND, FOR ALL OTHER LAWFUL PURPOSES. WHEREAS the City of Flowery Branch, Georgia is authorized to assess, levy and collect an ad valorem tax for the purpose of raising revenue to defray the costs of operating the city government, providing governmental services, for the repayment of principal and interest on general obligations, and for all other lawful public purposes; and, WHEREAS the City of Flowery Branch, Georgia is authorized to establish for said tax a millage rate, a due date and in what length of time said tax must be paid; and, WHEREAS the City of Flowery Branch, Georgia is authorized to provide for interest and penalties for unpaid taxes and the collection of delinquent taxes.

WHEREAS the City of Flowery Branch, Georgia held three public hearings on 6/13/2019 at 9am and 6pm and 6/27/2019 at 6pm with two votes for the last two consecutive hearings held 6/13/2019 at 6pm and 6/27/2019 at 6pm. NOW THEREFORE the Council of the City of Flowery Branch hereby ordains as follows: SECTION 1. GROSS MILLAGE RATE. The ad valorem tax rate for the City of Flowery Branch, Georgia for the tax year 2019 and for the 2020 fiscal year for the City of Flowery Branch, Georgia based upon an estimated total valuation by the tax assessors of Hall County of property subject to ad valorem taxation by the City of Flowery Branch, Georgia is hereby set at a gross millage of 5.458 mills. SECTION 2. CALCULATION AND PURPOSE OF NET MILLAGE RATE. Upon dividing the net property value of $452,656,054 into the total receipts of the local option sales tax for the 2019 tax year, which is $993,109 provides a total roll back of 2.194 mills. Subtracting the total roll back of 2.194 mills from the gross millage rate of 5.458 mills provides for a net millage rate of 3.264 mills to be levied on each $1,000 of taxable property within the corporate limits for the purpose of raising revenue:

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a) to defray the cost of operating the city government; b) to provide governmental services; c) for the repayment of principal and interest on general obligations; and/or, d) any other public purpose. SECTION 3. 2019 AD VALOREM TAX LEVY. There is hereby levied upon all property subject to ad valorem taxation by the City of Flowery Branch, Georgia, an ad valorem tax for the year 2019 of 3.264 mills on each $1,000 of value of taxable property. SECTION 4. DUE DATE OF TAX.

The said tax imposed is due and payable upon receipt of a tax notice mailed to each owner of the property subject to taxation. In any event, all taxes due under this Ordinance shall be paid no later than the one hundred twentieth (120th) day after the postmark of said tax bills, without penalty.

SECTION 5. INTEREST AND PENALTIES ASSESSED.




(2) With respect to tax year 1986 and future tax years, ad valorem taxes of any amount on homestead property as defined in Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, if the homestead property was during the tax year acquired by a new owner who did not receive a tax bill for

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the tax year and who immediately before acquiring the homestead property resided outside the State of Georgia and if the taxes are paid within one year following the due date.

(B) Taxes owed the city shall bear interest at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in s

Documents

City of Flowery Branch Special Called City Council Meeting ......City of Flowery Branch City Hall 5410 West Pine Street, Flowery Branch GA, 30542 CALL TO ORDER: PLEDGE OF ALLEGIANCE: