CITY OF STONE MOUNTAIN ANNEXATION STUDY January 17, 2014

City Hall 875 Main Street

Stone Mountain, GA 30083 770-498-8984

CITY OF STONE MOUNTAIN ANNEXATION STUDY

TABLE OF CONTENTS

Executive Summary

Introduction

Study Area Map

Part 1. General Fund Revenues

Part 2. General Fund Expenditures

Appendix A Line Item General Fund Budget

Page 1

Page 3

Page 4

Page 13

Page 22

CITY OF STONE MOUNTAIN ANNEXATION STUDY

Executive Summary

The boundaries of the study area encompass 12.21 square mi les of eastern DeKalb County, including the existing C ity of Stone Mountain (see map on page 3). The estimated population of the study area is 17,572.

The primary goal of the study was to determine if the revenues from general fund sources would provide residents and prope1iy owners a higher level of governmental service at the same or lower cost than is currently being experienced. The primary general fund services are:

~ Police patrol, investigations and municipal court ~ Code Enforcement (propetiy maintenance, nuisances, and other non-criminal offenses) ~ Permitting ofland use (zoning, variances and special use), ~ Building pe1mits and inspections ~ Roads and sidewalks ~ Parks and Recreation ~ Community and economic development

Solid waste m anagement and storm water management are proprietary funds supported by fees for services. Currently the City of Stone Mountain contracts with Advanced Disposal for solid waste services. Fees for commercial containers are twenty percent (20%) lower than fees charged by DeKalb County. Residential service includes disposal of yard debris, mixed recyclables, appliances (l imited) and once a week sanitary garbage pickup of 95 gallon containers. Containers are provided by the city. The current annual cost for these services is $ 198.90 including the container. Storm water fees equal those charged by DeKalb County with the benefit that all revenues will be expended in the study area for storm water projects.

The study concluded that revenues would exceed expenditures in the general fund by $417,520.

TOT AL REVENUE 8,137,461 TOT AL EXPENSE 7,719,940 SURPLUS 417,520

The surplus is estimated to be sufficient for the sta1i up costs and costs related to transition from DeKalb County services to incorporated services by the City of Stone Mountain.

The two impact findings of the study were:

~ The increased taxation due to utility franchise fees, primarily electric power. The City of Stone Mountain proposes to roll back the ad valorem property tax rate (mil rate) by an amount equal to the new franchise fees so that taxpayers will not experi ence an over all increase in taxation.

~ Police services would substantially improve in the study area from the level of service currently provided by the DeKalb County Tucker Precinct. The Tucker Precinct averages one officer for every 2,258 residents. The study proposes one officer for every 585 residents, which is slightly higher than the City's current ration of one officer for every 534 residents (see the table on page 17 for additional comparisons.

The conclusion is that incorporation of the study area will provide general fund services at the same or lower cost than is currently being experienced by unincorporated residents.

Introduction

On September 25, 2013 the City of Stone Mountain received a request for proposal from propetiy owners in the Stone Mountain Industrial Park for an annexation plan. The City determined that a feasibility study similar to the studies conducted by the Carl Vinson Institute of Government for the new cities of Dunwoody and Brookhaven would be the first step in the development of an atrnexation plan. This repoti presents the results of the feasibility study.

The following factors were used to identify the geographical boundaries of the study:

1. Create no unincorporated islands (areas surrounded by the proposed new boundaries) 2. Include unincorporated areas that are only accessible by road through the existing City 3. Create a study area that balances the taxable commercial and residential propetiy digests 4. Follow existing boundaries of politically defined areas. Approximately 80% of the study

area is bounded by a. The western boundary line of the Stone Mountain CID b. The eastern boundary line bordering Gwinnett County c. Georgia's Stone Mountain Park

The resulting study area is 12.21 square miles 1 with a population of 17,752 ± 50 residents2• The

boundary map for the study area is found on page 3.

This report provides estimates of revenues and expenditures for the study area as an established city. Some revenues and expenditures corresponding to service delivery are divided between the County and the City during the transition from unincorporated area to incorporation.

The methodology for revenue and expenditure estimates is defined for all items greater than $10,000. Sources for financial data for cities used for comparison include the Georgia Depmiment of Community Affairs Wage & Salary Survey for 2012, the most recent budgets and audits found on the Carl Vinson Institute's website, 2012 and 2013 results experienced by the City of Stone Mountain and revenues repo1ied for DeKalb County in the Estimates for a Proposed City of Brookhaven by the Carl Vinson Institute of Government.

The following table compares ad valorem tax rates for the study area with DeKalb County and the annexation study area.

TABLE 1 COMP ARIS ON OF 2013 ADV ALO REM TAX RATES'

SDS COUNTY CITY TAX

AREA OPNS HOSP FIRE OPNS BOND DIST

SM Study_ Area 10.71 0.80 2.82 3.27 1.92 0.19 DeKalb Count:'._ 10.71 0.80 2.82 1.92 0.71

' Mapping for the feasibility study was provided by New South Associates, Inc. 2 2010 US Census Bureau American FactFinder for blocks within study area

CTY PD

SVCS

0.25 4.25

3 2013 DeKalb County Tax Commissioner's Office except for mil equivalent of franchise fees

1

MIL EQUIV. FRANCHISE

FEE

2.62 1.37

TOTAL MIL

RATE

22.58 22.58

Table 2 describes the different line items found in Table l and on real property tax bills.

TABLE2 REAL PROPERTY TAX DISTRICTS

County operations; all services except special tax di stricts, such as COUNTY OPNS _£_olice, and enter~gtise services sanitation, stonn water & ai12_ort HOSP Grady Hospital

Fire Department ; currently all DeKalb cities are in the fire di strict except FIRE Atlanta & Decatur

City operations; all services except special tax districts, such as police, CITY OPNS and enter:r_rise services sanitation and storm water

Taxation to pay fo r general obligation bonds approved by County referendum. Unincorporated property owners prior to annexation will

BONDS continue to _£_ay for bonds. Incor:r_orated _£_ro_£_erty owners will not pay. Service Delivery Strategy Tax District; a small number of services will

SDS TAX DIST continue to be _£_rovided by the County, such as GIS. County Police Services; full service for unincorporated DeKalb; City

CNTYPDSVCS uses DeKalb for SW AT, Bomb S_g_uad, K-9 & some crime scene duties. The franchi se fee for electric power is 2.9 109% for incorporated

MIL EQUIV. accounts and 1.080 I% for unincorporated accounts. This column shows FRANCHISE FEE the mil rate ~uivalent of franchi se fees based U_Qon assessed real values.

The estimated cost of police services provided by DeKalb County for the study area is based upon the cost of the same services for a simi larly sized city in DeKalb County. Chamblee pays a 0.24 mil rate. The ad valorem tax rate for the purposes of this study is 3 .41 mils. This rate is the rate for city operations required to maintain a total rate equal to the 2013 rate for unincorporated DeKalb County. The mil rate for DeKalb County police services for the study area is 0.25.

The govenm1ental services proposed for the study area is a combination of in house and out sourced operations. The objective is to provide the highest level of service for the least cost. Another way of stating the objective is that there is an optimal cost/benefit to be achieved. Particular attention was paid to the level of service for the following operations:

>- Police >- Roads >- Permitting >- Code Enforcement

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City of Stone Mountain

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PART 1: GENERAL FUND REVENUES

Revenue estimates shown below are foll owed by a narrative discussion for each line item.

2013 Study Area Line Item Estimate

31.1100 Real Pro_Q_erty_ Current Year 1,662,319

31.1110 Utili!l'._Pro_Q_er!Y_ Tax Current Year 36, 114

31 .1177 Sanitation Franchise 43,665

31 .1200 Real Pro_Q_er!Y_ Prior Years 49,870

31 .1110 Utility ProQer!)' Tax Prior Years 0

31 .1310 Motor Vehicle 112,886

31 .1340 l nta~bles Tax 133,766

31.1600 Real Estate Transfer 26,739

31 .1710 Electric Franchise 1,010,000

31.1730 Gas Franchise 199,076

31.1750 Television Cable Franchise 98,400

31.1760 Tele_Q_hone Franchise 23,700

31.4100 Hotel Motel Tax 39,420

31.4200 Beer & Wine Tax 277,354

31.4300 Mixed Drink Tax 14,280

31.4900 Motor Vehicle Title Tax 11 ,697

31.6100 Business & Occ~ation Tax 631 , 104

31 .6200 Insurance Premium Tax 894,877

31.6300 Financial Institution Taxes 32,483

31 .6400 Business Pro_Q_er!Y_ Tax 289,859

31.6500 Bus. Pro_Q_er!Y_ Tax _e_rior ~ 8,696

31.9000 Penalties & Interest 12,837

32.1110 Beer Licenses 20,000

32.1120 Llg_uor Pack~e Sales 60,000

32.1130 Llg_uor ~the Drink 28,000

32.1220 Insurance License 28,750

32.2200 Permits 4,944

32.221 O Zoning_ & Land Use 18,500

32.3100 Buildif!9.. Permit 196,857

33.421 O Local Road Grant 301 ,976

34.641 O Back_ground Check Fees 19,613

34.7500 Park Rentals 8,100

34.9000 Other Fees 3,723

35.1170 Fines & Forfeitures 1,829,356

36.1000 Interest Revenues 4,000

39.2100 Sale of assets 4,500

TOTAL REVENUE 8,137,461 TOT AL EXPENSE 7,719,940 SURPLUS 417,520

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Real Property Tax - $1,662,319

The taxable value of each classification of real property wi thin the study area is as follows:

STUDY STUDY AREA AREA

PROPERTY CLASS PARCELS TAXABLE

Commercial 292 84,426,762 Industrial 311 148,558,966 Residential 5,666 279,604,656 Utili!Y_ 20 32,080 Conservation 3 45,483 Public 172 0 Subtotal 6,464 512,667,947 Exem_0ions (4,313,649) Total 508,354,298

Percenta_g_e Business 45.446% Percenta_g_e Residential 54.539% Ad Valorem Tax Rate 0.00327 Ad Valorem Tax Revenue 1,662,319

Revenue from ad valorem taxation of real property is based upon taxation of forty percent ( 40%) of the appraised value of the property. The DeKalb County Tax Assessors Office submits a certified taxable digest to the State of Georgia each year. The taxable real property values in Table 3 are compiled from the 20 13 parcel file supplied by the DeKalb County Tax Assessors Office for the study area. The value for exemptions is based upon the homestead exemption for owner/occupants of single fami ly residences over the age of 62 in the City of Stone Mountain. The senior exemption has income limitations.

Utility Tax - $36,114

The Georgia Depaiiment of Revenue, State Board of Equalization and the DeKalb County Tax Assessors Office prepare a Utility Tax Digest annually. The following tables show two different methods for the estimation of ad valorem taxation of utility property.

ESTIMATE 1 FOR UTILITY PROPERTY TAX

Assessed value of real _Q_ro_Q_er!1'._ in DeKalb 17,495,366,836 Assessed value of real property in study area 512,667,947 Ratio of study_ area to DeKalb 2.93% Total assessed util i!Y_ value all tax districts 380,229,619 Estimated utili!1'._ dlg_est stud_y area 11,141,895 Ad valorem tax rate 0.00327 Estimated utili!Y_Qro_l'.)erty tax stud_y area 36,434

Estimate 1 was based on the ratio of the assessed value of real property in the study area to the assessed value for all real property in all tax districts in DeKalb County1

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1 Consolidation Report of the DeKalb County Tax Commissioner's Office dated July, 2013.

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ESTIMATE 2 FOR UTILITY PROPERTY TAX

2012 Utility Digest City

Stud_1_ Area of SM Stone Mountain Tax District 5,522,027

Estimated AT & T Communications 202,403 202,403

Estimated Atlanta Gas 592,270 592,270

Bellsouth Telecom/AT&T GA 338,721 338,721

CSX 179,606 179,606

Geor:_g_ia Power 4, 198,687 4, 198,687

Other 10,340 10,340

Estimated utili!Y_ d!g_est stu<!l'._ area 11,044,054 5,522,027

Ad valorem tax rate 0 .00327 Estimated utility property tax study area 36, 114

Estimate 2 was based upon the 2012 assessed value of utility property in the existing City of Stone Mountain. Estimate 2 was used in thi s study.

Sanitation Franchise Fee - $43,665

The contractual fee for the franchise granted to the private contractor providing solid waste services to the City.

Real Property Tax Prior Years - $49,870

Real property taxes from prior years that are col lected in the current year are included in the budget as a convenience. Technically these funds are deferred revenue that is included in the fund balance for the year in which they are earned. The estimate is based upon an experience of three percent (3%) of the annual real property tax revenues from the previous year.

Motor Vehicle Tax - $112,886

The Georgia Department of Revenue and the DeKalb County Tax Commissioner's Office prepare an annual assessment of the taxable value of motor vehicles subject to ad valorem taxation. Two methods were used to establish a taxable value for the study area. The first method applied the ratio of the population of the study area to the population of unincorporated DeKalb to the assessed value of motor vehicles in unincorporated DeKalb County. The second method applied the ratio of the real estate assessed value in the study area to the real estate assessed value in unincorporated DeKalb County. The real estate method produced the lower assessed value of the two methods and was used for the revenue estimate.

Total assessed MV value UNIC 1, 178,089, 150

Po_2.ulation ratio of Stuqy_Area 3.12%

Ratio of Stuqy_Area RE AV to UNIC AV 2.93%

Ratio of Stuqy_ Area _QO_Qulation to SM 299.30%

Pro_Q_osed ad valorem tax rate 0.00327

Estimated MV ad valorem tax revenue 112,886

1 Consolidation Report of the DeKalb County Tax Commissioner' s Office dated June 9, 2013. 1 2010 US Census Bureau American FactFinder

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36,787,351

34,521,628

17,872,439

34,521,628

Intangibles Tax - $133,766

The intangibles tax is an excise tax on mortgage security deeds recorded with the Clerk of the Superior Cou1i of DeKalb County. The rate is set by the State of Georgia. The revenue estimate of $133,766 was based on the ratio of assessed va lue of residential, commercia l and industrial property in the study area to the assessed value of residential, commercial and industrial property in unincorporated DeKalb County.

Real Estate Transfer Tax - $26,739

The real estate transfer tax is an excise tax on transfers of real prope1iy recorded wi th the Clerk of the Superior Court of DeKalb County. The rate is set by the State of Georgia.

Franchise Fees - $1,331,176

Franchise fees are charges collected by providers of services that utilize ri ght of way owned by municipalities, such as electric power, natural gas pipelines, cable lines and telephone lines. The City proposes to use these revenues to offset the ad valorem tax rate because the franchise rate charged to property owners in unincorporated DeKalb County is lower than the rate charged to prope1iy owners in the incorporated area. The mil rate equivalent for franchise fees is estimated to be 2.62. A comparison city, the City of Snellville, collected $1,238,386 during the fiscal year ended June 30, 2012 1

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Hotel Motel Tax - $39,420

Hotels and motels collect a tax of fi ve percent (5%) on the charges for accommodations. Three percent (3%) may be allocated to the general fund. There are four facilities in the study area.

Beer & Wine Tax - $277,354

Municipalities collect a tax on beer and wine from the sales of wholesale distributors. The revenue estimate is based upon the ratio of the assessed value of business prope1iy in the study area to the assessed value of business prope1iy in the County multiplied times the 2010 revenue in the County.

REAV RATIO 2013 STUDY AREA 2013 UNIC RE STUDY AREA TO

PROPERTY CLASS RE TAXABLE TAXABLE UNIC

Commercial 84,426,762 2, 755, 150,593 3.06% Industrial 148,558,966 61 2, 126,577 24.27% Totals 232,985,728 3,367,277, 170 6.92%

DeKalb Coun!l'_ Revenue 4,008,514

Stud_y_ Area Estimate 277,354

Mixed Drink Tax - $14,280

Municipalities collect a tax on the sale of mixed drinks sold at licensed restaurants . The revenue estimate is based upon the ratio of the licensed restaurants in the study area (ten) to the licensed restaurants in the City of Stone Mountain (2) multiplied times the 2013 revenue in the City.

1 City of Snellville FY2012 CAFR

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Motor Vehicle Title Tax - $11,697

State law abolished the ad valorem tax on vehicles sold on or after March 1, 201 3 and replaced it with a one time vehicle title tax. The tax is collected by the Georgia Department of Revenue and remitted to local governments. The revenue estimate is based upon the ratio of the population in the study area to the population of the City of Stone Mountain multiplied times the 2013 revenue in the City.

Description Value

Po_Q_ulation of Stud_y Area 17,572

Po_Q_ulation of Ci!Y_ of Stone Mtn. 5,871

Ratio of Stud_y_ Area to Stone Mtn. 2.99

2013 Ci~ of Stone Mtn._g_ross revenue 3,912

Estimate stuqy area fine _g_ross revenue 11 ,697

Business & Occupation Tax -$631 ,104

The business occupation tax is calculated on a formul a that includes gross sales and number of employees. For the study it is assumed that the same fonnula will be used for businesses in the area to be annexed.

REAV 2013 RATIO

STUDY STUDY AREA RE 2013 UNIC AREA TO

PROPERTY CLASS TAXABLE RE TAXABLE UNIC

Commercial 84,426,762 2, 755, 150,593 Industrial 148,558,966 612, 126,577 Total 232,985,728 3,367,277, 170 0.07 Revenue for unincorQ_orated DeKalb 9, 121 , 175 Revenue estimate for stuqy area 631 , 104

Insurance Premium Tax - $894,877

The office of the State Insurance Commissioner collects and distributes the insurance premium tax for municipalities. The distribution is based upon population. Therefore, the revenue estimate is based upon the ratio of the population in the study area to the population of the City of Stone Mountain multiplied times the 2013 revenue in the City.

Descr[E_tion Value

Po_Q_ulation of Stud_y_ Area 17,572 Po_Q_ulation of Ci!Y_ of Stone Mtn. 5,871

Ratio of Study_ Area to Stone Mtn. 2.99

2013 Ci~ of Stone Mtn. _g_ross revenue 299,290 Estimate stud_y area fine _g_ross revenue 894,877

Financial Institution Tax - $32,483

Georgia cities and counties may impose a tax on the gross receipts of financial institutions located within their respective jurisdictions. Financial institutions file form PT-440 with each

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jurisdiction for the tax. There are four branch ban ks located in the study area. Three are on Mountain lndustrial Boulevard and one is in the City of Stone Mountain.

This revenue source is difficult to estimate due to its unique characteristi cs. Population ratios do not take into consideration commercial accounts. The Carl Vinson Institute used population ratios for their study for Dunwoody that generated an estimate of $36,622 as compared to the actual revenue of$ 101 ,950 in 20 11 . The ratio of assessed value of commercial prope1iy in the Dunwoody study area to unincorporated DeKalb would have been more accurate ($101 ,918), and it was thi s method that was used in the study fo r Brookhaven. However, the validity of this ratio method is questionable because it assumes gross banking receipts generated by residenti al accounts are reflected by commercial property values.

Our approach is to take the assessed value of commercial real prope1iy in the study area as a basis for an estimate of commercial banking and the population ratio as a basis for an estimate of residential banking. At this time there is no clear method for estimating the impact of industrial businesses on gross banking receipts in the study area. Therefore the estimate for this study should be considered very conservative.

FINANCIAL INSTITUTIONS TAX ESTIMATES

Revenue Estimation Method Ratio Basis Estimate

Ratio of AV of commercial RE of study area to uninco1J2_orated DeKalb 3.06% 525,019 16,088

Ratio of population of study area to uninco1J2_orated DeKalb Coun!l'.. 3. 12% 525,019 16,394

Total Estimate of Financial Inst. Tax 32,483

Business Property Tax - $289,859

Businesses are required to file a return of personal property of the business owned on January I at its fair market value. Personal property of a business includes: furniture, fixtures, machinery, equipment, inventory, freepo1i inventory, aircraft, boats and motors, and other personal property. Business prope1iy is taxed at the ad valorem tax rate. The ratio of assessed value of real properiy in the study area to unincorporated DeKalb County was the method used to estimate the tax digest for business personal property. Business personal property is taxed at the ad valorem rate.

ESTIMATE OF BUSINESS PERSONAL PROPERTY TAX

RATIO 2013 UNIC PP 2013 STUDY AREA PROPERTY CLASS AVRE TAXABLE PP TAXABLE

Commercial 3.06% 1,156,134,318 35,427,710

Industrial 24.27% 218,414,400 53,007,693 Residential 4.42% 4,677,902 206,630

1,379,226,620 88,642,033 Ad valorem tax rate 0.00327 Estimate of tax revenue 289,859

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Business Property Tax Prior Year - $8,696

Business prope1iy taxes from prior years that are co ll ected in the cu rrent year are included in the budget as a convenience. Technically these funds are deferred revenue included in the fund balance for the year in which they are earned. The estimate is based upon an experience of three percent (3%) of the annual business property tax revenues from the previous year.

Penalties & Interest - $12,837

Municipalities charge penalties and interest on ad valorem property taxes paid after the statutory due date. The revenue estimate is based upon a delinquency rate of one half of one percent of ad valorem taxes.

Beer & Wine License - Package Sales - $20,000

The Beer & W ine License in The C ity of Stone Mountain is issued at a cost of $500.00 to businesses selling beer and wine by the package. The number of licensees in the study area is estimated at forty.

Liquor License - Package Sales - $60,000

The Liquor L icense fo r bus inesses selling distilled spirits, beer and wine by the package is assumed at a cost $6,000, which is the same as charged by DeKalb County. The City CULTentl y does not issue licenses for package sales of di stilled spirits. The number of licensees in the study area is estimated at ten.

Liquor License - Consumption by the Drink - $28,000

The Liquor L icense in The City of Stone Mountain is issued at a cost of $2,800.00 to businesses selling di stilled spirits, beer and wine by the drink for consumption on the premises. The number of licensees in the study area is estimated at ten.

Insurance License - $28,750

Georgia law allows cities to collect a fee from insurance companies doing business within the city's boundaries. This revenue is not directly proportional to population. The City of Stone Mountain collected $ 19,075 in 2012. Snellville, a city similar in size to the study area, collected $30,275 in 2011 . The ratio of the study area population to the population of Snellville is 95%. The rationale for this method is that there will be proportionately more companies doing business in a larger jurisdiction.

Permits - $4,944

The estimate for permit fees is based upon the ratio of the population of the study area to the population of the City of Stone Mountain (2.99) multiplied times the annual revenue of the C ity of Stone Mountain for permits for signs, parades, outdoor displays of merchandise among others.

Zoning & Land Use Permits - $18,500

Fees are charged for plan review and inspections. Fees are based upon the amount necessary to fund the service. Revenue is based upon the number of estimated applications. Also included in this category are land disturbance pennits (required by state law) and applications for land use variance and special land use.

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Building Permit - $196,857

Fees are charged for plan review and inspections. Fees are based upon the amount necessa ry to fund the service. The estimate is based upon the ratio of the number of real propetiy parcels in the study area to the number ofreal prope1iy parcels in unincorporated DeKalb County.

2013 STUDY RE AV RATIO AREA RE 2013 UNIC RE STUDY AREA

PROPERTY CLASS TAXABLE TAXABLE TO UNIC

Commercial 84,426,762 2, 755, 150,593 3.06% Industrial 148,558,966 612, 126,577 24.27% Residential 279,604,656 6,329,966,344 4.42% Totals 512,590,384 9,697,243,514 5.29% Permit Revenue DeKalb Co. 3,724,164 Estimate Permit Revenue Stud_y_ Area 196,857

Local Road Assistance Grant (LMIG) - $301,976

The State of Georgia provides a grant to local governments that agree to match thi1iy percent (30%) of the total project cost to repair roads. Funding is determined by the number of center line lane miles and population. The estimate for the LMIG grant is based upon the ratio of the area of the study area to the area of the City of Stone Mountain (7.1 8) multiplied times the 201 3 grant to the City of Stone Mountain ($42,05 8).

Background Check Fees - $19,613

The estimate for background check fees is based upon the ratio of the population of the study area to the population of the City of Stone Mountain (2.99) multiplied times the annual revenue of the City of Stone Mountain.

Park Rentals - $8,100

The City of Stone Mountain has four parks with playgrounds, tennis courts, softball fields, little league baseball fields, picnic tables, pavilions, and a full scale football fi eld. Smoke Rise Park and Smoke Rise II are passive parks .

Other Fees - $3,723

The estimate for other fees is based upon the ratio of the population of the study area to the population of the City of Stone Mountain (2.99) multiplied times the annual revenue of the City of Stone Mountain for services such as

The election qualifying fee is equal to three percent (3%) of the gross salary of elected officials.

Fines & Forfeitures - $1,829,356

Fines and Forfeitures include gross revenue from traffic citations and local ordinance violations. The estimate is based upon the population ratio of the study area to the City of Stone Mountain multiplied times the 2013 gross revenue in the City of Stone Mountain. The gross revenue

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includes court costs and State of Georgia mandated fees added to municipal fines that amount to approxi mately 25% of the gross. These fees are coll ected by the City and remitted to the various state agencies and are shown as expenses of the municipal court. Fine & Forfe iture revenue net of state fees is estimated at 16.67% of total general fund revenue.

Description Value Po_Q_ulation of Stud_y_ Area 17,572 Po_Q_ulation of Ci!Y_ of Stone Mtn. 5,871 Ratio of Stuc:ii_ Area to Stone Mtn. 2.99 2013 Ci!Y_ of Stone Mtn._g_ross revenue 611,208 Estimate stuc:ii_ area fine _g_ross revenue 1,829,356

Interest Revenues - $4,000

Deposits of reserve cash and tax a1location notes earn interest. Arbitrage of tax allocation notes is contractually limited.

Sale of Assets - $4,500

Used vehicles and other equipment declared surplus can be sold at public auction.

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PART II: GENERAL FUND EXPENDITURES

The following summary of expenditures is fo llowed by a narrative for administration and police services. Budget details are provided after the narratives .

DEPARTMENT 2013 STUDY AREA

Ci!l_ Council 24,468 Ma_tor 14,023 Ci!J' Manager Administration 936,428 Finance

L~al De_Qartment 54,000 Ci!l_ Clerk Human Resources

Plannin_g_ & Econ. Dev.

Code Enforcement 185,932 Debt Interest TAN 18,900 F acili!Y_ Maintenance 54,929 Municipal Court 657,573 Parks 170,317 Police 2,947,433 Public Works 2,314,120 ContiQgen~ Fund Debt Service 181 ,991 C~tal E~enditures

Transfer to DDA 159,402 Transfer to Sanitation Transfer to Capital Projects

Totals 7,719,516

Governing Authority

The governing authority assumes a city manager fo1m of govenunent with a Mayor and six Council Members serving districts with nearly equal populations of approximately 3,000 residents. The actual structure of the governing authority would be determined by referendum.

Administration

The City proposes staffing two offices for administrative functions. One office would be located in the current City Hall and the central office would be located in the vicinity of Hamme1mill Drive and Mountain Industrial Boulevard. The central office would be staffed by the Assistant City Clerk and two clerks for the issue of building, development and other permits. City Hall would be staffed by the City Clerk and the Secretary/Receptionist for the issue of building, development and other permits. The City currently contracts with Safebuilt of Georgia for inspections.

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The City Manager would be the Chief Executive Officer under a city manager form of government, and have responsibility for the financial management of the City. All department heads would report to the City Manager. Working di rectly with the City Manager would be one Assistant Ci ty Manager responsible fo r contracts, procurement, and personnel management. The City wou ld continue to contract with private vendors fo r information technology and payroll process ing.

CITY OF STONE MOUNTAIN CODE ENFORCEMENT PROPOSED ORGANIZATIONAL CHART

ANNEXATION STUDY AREA

CITY MANAGER (1)

I CITY CLERK FINANCIAL MGMT ADMINISTRATION

(1)

l ASST. CITY CLERK ACCOUNTANT ASST. MANAGER

(1) (1) (1)

I I PERMIT CLERKS

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CASHIER

I SECRETARY /RECEPT.

(2) (1) (1)

Code Enforcement

The City Manager is responsible for Code Enforcement. Tlu·ee officers would be employed and two officers would operate out of the central office. The Code Enforcement Supervisor's offi ce would be in City Hall. Each officer would have a patrol zone approximately equal to the industrial park, Smoke Rise and the City of Stone Mountain.

CITY MANAGER

1 CODE ENFORCEMENT

SUPERVISOR

I CODE ENFORCEMENT

(2)

14

Table 4 shows the wage and salary budget fo r the proposed administration plan.

TABLE 4

Rate of Position Grade Ste.I!_ j!_ay Rate 1 Annual

Ci!Y_ Man~er 3,500 91 ,000 Assistant Ci!Y_ Mana_g_er 32 3 27.00 2, 160 56,160 Ci!Y_ Clerk 35 9 2,805 72,930 Assistant Ci!Y_ Clerk 24 3 21 .79 1,743 45,323 Permit Clerk 20 3 19.64 1,571 40,851 Permit Clerk 19.64 1,571 40,851 Accou nta nt 31 5 27.92 2,234 58,074 Cashier 18 3 17.42 1,394 36,234 Secreta!}'.[Rece_E.tionist 13 9 16.22 1,298 33,738 Total Sala!}:'._& Wall_es 475,160

Code Enforcement Officer 19 8 21 .72 1,738 45,178 Code Enforcement Officer 19 3 18.74 1,499 38,979 Code Enforcement Officer 19 3 18.74 1,499 38,979 Total Sala!}:'._ & W ~es 123, 136

Table 5 on page 16 shows the expenditure by line item for city administration.

The City of Stone Mountain contracts with an attorney who has served Stone Mountain and the City of Chamblee for over twenty years. No detail is necessary fo r Legal Department budget of $54,000.00

15

TABLE 5

LINE ITEM STUDY AREA NOTES Personal Services\Benefits

51 .1100 Re~gula r Em_Q101ees 475,160 51.1300 Overtim e 800 51.2100 Gro~ Health Ins. 30,787 51 .2120 Disabili!Y_ Insurance 1,459 51 .2200 F.l.C.A. 29,550 51.2300 Medicare 6,911 51.2400 Retirement Contributions 27,322 51.2700 Worker's Com_2: 1,093 51 .2710 Worker's Com_2: 6,002 Policji_ Constants 51 .2910 Medical Reimbursement 9,000 Ci!Y_ self insures between $5K deductible & $2K Purchased/Contracted Svcs 52.1100 Office/Administrative 35,216 52.1200 Professional svcs other 25,000 52.1204 Buildin_g_ ins_Q_ection 59,322 52.1220 CAFR Annual Audit 32,000 52.1230 Code Revisions 2,400 52.1300 Technical Services 45,000 52.2210 E_quip. repair & maintenance 9,400 52.3110 General Liabili !Y_ Insurance 54,800 52.3120 Worker Com_2: Adjustments 6,000 52.2310 Facili!Y_ Rent 9,622 Office s_Q_ace in the Industrial Park 52.3200 Communications 6,451 52.3300 Advertising_ 6,279

52.3400 Printin_g_ & Bind i~ 1,200 52.3500 Travel 2,200 52.3550 Meetin_g_s & Conventions 800 52.3600 Dues & Fees 29,802 GMA, DMA, Ci!Y_ Clerk's Assoc., ACCM, Sam' Club 52.3700 Education & Training_ 600 Su_E_Plies 53.1103 Posta_g_e & Delivery_ 3,073 53.1110 Office Supplies 7,609 53.1120 Com_Q_uter Software 390 53.1210 Water/sewer 960 53.1220 Natural Gas 1,250 53.1231 Electrici!i[Blcia: 2,400 53.1600 Small E_g_uiQ_ment 1,250 53.1700 Other Su-2.2.!ies 0 53.1730 Communi!l:'._ Events 3,800 Debt Service 58.1201 Ca_Q)tal Lease Ca_E.ital Outl<!Y_s 54.2400 Com_E.uter Hardware 1,520

TOTAL 936,428

16

Police Operations

Police operati ons in the study area are currently provided by the Ci ty of Stone Mountain and the DeKalb County Tucker Precinct. The total unincorporated area and population served by the Tucker Precinct is approximately 34 square miles (map shown on page 14) and 149,000 people. The City of Snellvi ll e in Gwinnett County was selected to compare the study area to a city of similar area and population.

The manpower levels for nine cities in metropolitan Atlanta are shown in Appendix I. The data was obtained from the 2012 Georgia Department of Community Affairs Salary and Wage Survey except for the Tucker Precinct. The fo llowing table compares manpower levels for field operations. Field operations are defined in general, but not exclusively, by the activities shown in the next Table. Positions below the rank of Lieutenant were assumed to be primarily engaged by field operations.

POLICE MANPOWER COMPARISONS

AREA NUMBER POPULATION OFFICERS COMPARATIVE SQ OFFIELD PER PER SQ

AREAS POP MI OFFICERS OFFICER MI Aver~es - nine cities 16,726 8.50 28.56 586 3.36

Snellville 18,686 9.70 34 550 3.51

Stud_y_ Area 17,572 12.21 30 585 2.46

Tucker Precinct 149,000 34.62 66 2,258 1.91

Ci!!'._ of Stone Mountain 5,871 1.70 11 534 6.47

FIELD ACTIVITIES

Traffic Citations Warning Notices Incident R~orts Arrests House Watch Re_g_o1is Accident R~orts Domestic Di~utes Juvenile Incidents

The City of Stone Mountain employs three sergeants and eight patrol officers operating on eight hour shifts: Day Watch from 7:00 AM to 3:00 PM, Evening Watch from 3:00 PM to 11 :00 PM and Morning Watch from 11 :00 PM to 7:00 AM.

The Day Watch and Evening Watch are staffed by one sergeant and three patrol officers. The Morning Watch is staffed by one Sergeant and two patrol officers. Detective Hughes and Lieutenant Manning substitute when needed.

For the study area we propose employing six sergeants and thirty patrol officers working two zones with three shifts identical to the cmTent City of Stone Mountain schedule. Zone One would be the area north of the Stone Mountain Freeway and Zone Two would be the area south of the Stone Mountain Freeway.

17

{jj~f$ (§;,~ Tucker Precinct

The Day and Evening Watches would be staffed by one sergeant and four patrol officers. The Morning Watch would be staffed by one Sergeant and three patro l offi cers. Two additional patrol officers would be employed to substitute fo r officers who are on leave or in training. When not substi tuting they would be ass igned to patrol as needed or to traffic enforcement duty.

SHIFT MANPOWER ASSIGNMENT

ZONE DAY WATCH EVENING WATCH MORNING WATCH 1 1 Sgt. & 3 Patrol Ofcs. l Sgt. & 3 Patrol Ofcs. 1 Sgt. & 2 Patrol Ofcs. 2 1 Sgt. & 3 Patrol Ofcs. 1 Sgt. & 3 Patrol Ofcs. l Sgt. & 2 Patrol Ofcs.

Table 3 on page 16 shows the wage and salary budget for the proposed police operations plan. Wage rates for each officer reflect a competiti ve rate derived from the 201 2 DCA Salary and Wage Survey for similarly sized cities in the Metropolitan Atlanta area. The survey is found in Appendix II. Except for the position of Chief, the Bi-weekly pay is based upon eighty-six hours every two weeks. Section 7(k) of FLSA rules for police officers allows for regular pay on this basis instead of overtime pay.

Code Enforcement is proposed for supervision with in the Department of Administration because Code E nforcement Officers do not have arrest powers and work closely with the City Manager and the City Clerk.

The total manpower proposed fo r police operations in the study is thi1iy-nine officers. All officers must be POST certified and capab le of patrol duty if needed. The organizational chart is shown on page 21

19

TAB LE 3

Rate of Bi-Position Division Grade Stt:e_ P i!)'._ Weekly Annual

Chief Chief 4,000.00 104,000.00

Procurement Adm in 24 3 23.12 1,988.32 51 ,696.32

Clerk/Secretary Adm in 16 2 16.15 1,388.90 36,11 1.40

Clerk/Secretary Adm in 16 3 16.39 1,409.54 36,648.04

Lieutenant Adm in/Field 27 6 25.89 2,226.54 57,890.04

Lieutenant Adm in/Field 27 3 23.69 2,037.34 52,970.84

Se!:.9._eant Field 24 6 25.26 2,172.36 56,481.36

Se!:.9._eant Field 24 2 21 .79 1,873.94 48,722.44

Se!:.9._eant Field 24 2 22.44 1,929.84 50,175.84

Sergeant Field 24 1 21.79 1,873.94 48,722.44

Se!:.9._eant Field 24 1 22.44 1,929.84 50, 175.84

Se!:.9._eant Field 24 3 23.12 1,988.32 51 ,696.32

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 5 21 .80 1,874.80 48,744.80

Officer 1st Field 20 9 24.54 2, 110.44 54,871 .44

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 2 19.95 1,715.70 44,608.20 Officer 1st Field 20 4 21 .17 1,820.62 47,336.12 Officer 1st Field 20 1 19.37 1,665.82 43,311 .32

Officer 1st Field 20 1 19.37 1,665.82 43,311.32 Officer 1st Field 20 1 19.37 1,665.82 43,311 .32 Officer 1st Field 20 1 19.37 1,665.82 43,31 1.32 Officer 1st Field 20 1 19.37 1,665.82 43,31 1.32

Officer 1st Field 20 1 19.37 1,665.82 43,311.32

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 2 19.95 1,715.70 44,608.20

Officer 1st Field 20 3 20.55 1,767.30 45,949.80

Sergeant I nvestlgation 24 5 24.52 2,108.72 54,826.72

lnvestlf!.ator I I nvestlg_ation 24 2 22.44 1,929.84 50,175.84

lnvestlf!.ator I lnvestlg_ation 24 2 22.44 1,929.84 50,175.84

Total Salary & Wa_g_es 1,881 ,754.16

20

I

CITY OF STONE MOUNTAIN POLICE DEPARTMENT PROPOSED ORGANIZATIONAL CHART

ANNEXATION STUDY AREA

CHIEF (1)

l INVESTIGATIONS PATROL DIVISION ADMINISTRATION

' .

I SERGEANT LIEUTENANT PROCUREMENT

(1) (2) (1)

l l INVESTIGATOR I

I

SERGEANTS I RECORD ~2~ERK/SEC I (2) (6)

I OFFICERS FIRST CLASS

(24)

21

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 030 ADMINISTRATION EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

Personal Services\Benefits 51.1100 Regular Employees 475,160 51 .1101 Part Time Employees 51.1300 Overtime 800 51.2100 Group Health Ins. 30,787 51.2120 Disability Insurance 1,459 51.2200 F. l.C.A. 29 ,550 51.2300 Medicare 6,911 51.2400 Reti rement Contributions 27,322 51.2700 Worker's Comp. 1,093 51 .2710 Worker's Comp. 6,002 Policy Constants 51 .2910 Medical Reimbursement 9,000 City self insures difference between $5K deductible & $2K Purchased/Contracted Svcs 52.1100 Office/Administrative 35,216 52.1200 Professional svcs other 25,000 52.1204 Building inspection 59,322 52.1220 CAFR Annual Audit 32,000 52.1230 Code Revisions 2,400 52.1300 Technical Services 45,000 52.2210 Equip. repair & maintenance 9,400 52.31 10 General Liabili ty Insurance 54,800 52.3120 Worker Comp. Adjustments 6,000 52.2310 Facility Rent 9,622 Office space in the Industrial Park 52.3200 Communications 6,451 52.3300 Advertising 6,279 52.3400 Printin_g_ & Binding 1,200 52.3500 Travel 2,200 52.3550 Meetings & Conventions 800 52.3600 Dues & Fees 29,802 GMA, OMA, City Clerk's Assoc., ACCM, Sam' Club 52 .3700 Education & Training 600 Supplies 53.1 103 Postage & Delivery 3,073 53.1110 Office Supplies 7,609 53.1 120 Computer Software 390 53.1210 Water/sewer 960 53.1220 Natural Gas 1,250 53.1231 Electricity/Bldg. 2,400 53.1600 Small Equipment 1,250 53.1700 Other Supplies 0 53.1730 Community Events 3,800 Debt Service 58.1201 Capital Lease Capital Outlays 54.2400 Computer Hardware 1,520 TOTAL 936,428

22 1/16/2014

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 031 BUILDINGS EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

Purchased/Contracted Svcs 52.1300 Technical Services 3,618 Alarm monitoring, fire extinguishers, pest control 52.2230 Building repairs 5,630 52.3101 Building insurance 11,811 Insurance costs for City buildings Supplies 53.1210 Water 4,100 Al l buildings except Public Works 53 .1 220 Natural Gas 3,200 All buildings except Public Works 53.1231 Electricity/Bldg. 22,000 All buildings except Public Works 53.1700 Other supplies 3,840 Paper products, cleaners, soaps, trash bags Other Supplies 57.3400 Storm Water Utility 730

TOTAL 54,929

1/16/2014

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 032 CODE ENFORCEMENT EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

Personal Services\Benefits 51 .1100 Regular Employees 123,136 51.1101 PartTime Employees 51 .1300 Overtime 1,231 Code Enforcement 51 .2100 Group Health Ins. 15,391 51.2120 Disability Insurance 730 51 .2130 Dental Insurance 51.2200 F. l.C.A. 7,751 51.2300 Medicare 1,813 51 .2400 Retirement Contributions 7,080 51.2700 Worker's Comp. 3,694 Purchased/Contracted Svcs 52.2210 Equip. repair & maintenance 800 52.2220 Vehicle repair 3,650 Code Enforcement

52.3200 Communications 2,160 52.3400 Printing & Binding 1,200 52.3500 Travel 1,200 52.3550 Meetings & Conventions 52.3700 Education & Training 600 Supplies 53.1103 Postage & Delivery 120 53 .1110 Office Supplies 240 53.1 120 Computer Software 90 53.1270 Gasoline 4,050 Code Enforcement 53.1600 Small Equipment 240 53.1700 Other Supplies 0 53.1800 Uniforms 900 Code Enforcement Debt Service 58.1201 Capital Lease Vehicles 9,856 Principal & Interest; One vehicle a year Capital Outlays 54.2400 Computer Hardware

TOTAL 185,932

1/16/2014

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 035 COURT EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

Personal Services\Benefits 51.1 100 Salary & Wages 166,754 Court has 5 full -time employees. 51 .1200 Judges 80,730 Appointed judges --51.1300 Overtime 2,501 Overtime projected for 4 full-time employees 51 .2100 Group Health Ins. 25,653 51 .2120 Disabili ty Insurance 2,454 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51 .2200 F.l.C.A. 15,539 Social Security contribution paid by the City. 51.2300 Medicare 3,635 Medicare Tax paid by the City. 51.2400 Retirement Contributions 9,588 Defined contribution plan@ 5.75% 51 .2700 Worker's Comp. 575 Worker's compensation insurance Purchased/Contracted Svcs 40,664 Courtware solutions fee includes e-ticket & RMS 52.1 100 Office/Administrative 11 ,661 Credit Card Merchant Services 52 .1200 Professional Services National Center for State Courts review 52.1221 Solicitor 14,352 Attorney representing City on misdemeanor cases 52.1230 Court appointed attorney 17,641 Public defender fees 52 .2210 Equipment repair 1,800 Computer maintenance, GCIC support 52 .3200 Communications 3,120 Telephone phone service 52.3400 Printing & Binding 750 Log books, forms, envelopes, etc. 52 .3500 Travel 4,200 To training & conferences 52.3600 Dues & fees 320 Georgia Association of Municipal Clerks, Judges Association 52.3610 Court appearance fees 16,146 Court appearance fees, translator fees 52.3700 Education & Training 1,250 Training for Clerks School 52.3701 Judical Training 675 State Mandated Training for Judges 52.3930 Other 1,200 Contingency Supplies 53.1101 Office Supplies 4,784 Computer paper, copy paper, notebooks, pens , misc. supplies 53.11 03 Postage 2,392 Postage for general mailings, certified letters, overnight delivery 53.11 20 Computer software 460 Anti-virus licenses and Upgrade MS Office 53.1600 Small Equipment 1, 196 Purchases made for small equipment valued less than $500 Other Costs 57.2100 Peace officers A&B fund 31,442 57.2101 Peace officers training 46,566 57 .2103 Victims assistance 5,980 57.2104 State of Georgia 500 57.2105 Local victim assistance 26,268 57.2106 OHR spinal cord fund 100 57.2107 Drug abuse treatment 500 57.2109 Indigent defense fees 61 ,889 57 .2110 Drivers education & training 18,308 57.3100 Bond refunds 35,880 57.3300 Probation refunds 100 Capital Outlay 5035.54.2400

TOTAL 657,573

1/16/2014

CITY OF STONE MO UNTAIN STUDY AREA D EPARTMENT 040 POLICE SERVICES EXPENDITURE BUDGET

201 3 2013 BUDGET LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES

~

Personal Serv ices\Benefits 51.1100 Salary & Wages 1,881,754 2,176,773 39 fu ll -time employees; see Wage & Salary Study 51.1101 Part Time Employees 51.1300 Overtime 28,226 5,000 Experience of 1.5% of salary & wages 51.2100 Group Health Ins. 200, 114 362,926 Impact of ACA to be determined in Phase II Study 51.2110 Long Term Disability Ins. 9,486 10,950 51.2120 Short Term Disability Ins. 0 51.2130 Dental Insurance 10,553 51.2200 F.l.C.A. 118,619 135,768 51.2300 Medicare 27,795 31,754 51.2400 Retirement 108,414 125,088 Establish defined contribution plan @5.75% 51.2600 Unemployment 0 51.2700 Worker's Comp. 52,142 121 ,802 No experience rating for new hires 51.2910 Medical Reimbursement

·-5,000 Payments to employees who exceed $2,000 deductible

Purchased/Contracted Svcs 52.1200 Professional Svcs 2,400 52.1210 E-911 Dispatch 468,579 E-91 1 included in DeKalb PD Tax District 52.2211 Radio maintenance 15,000 52.2210 Equipment repair other 15, 167 17,500 52.2201 Vehicle M&O 18,000 52.2230 Building M&O 13,867 16,000 52.2310 Facili ty Rent 4,500 Space for Zone 1 Squad in Industrial Park @ $4.50/ft2 52.3110 Insurance Deductibles 5,000 52 .3200 Communications 26,545 30,628 52 .3102 Liabili ty Insurance 27,100 52.3103 Vehicle Insurance 41 ,100 52.3400 Printing & Binding 3,600 52.3500 Travel 1,000 1,000 52.3550 Meetings & conventions 2,500 52.3600 Dues & Fees 2,200 2,200 52.3700 Education & Training 750 750 52.3910 Pre-employment expense 2,400 52.3900 Other 15,700 15,700 Supp lies 53.1005 Special Program Supplies 53.1106 Ammunition 7,500 7,500 53.1 107 K-9 0 3,900 53.1 110 Office Supplies 7,500 53.1 120 Computer software 0 45,132 Included in CourtWare 53.11 03 Postage 1,050 53.1210 Water 2,050 53.1220 Natura l Gas 2,100 53.1231 Electricity/Bldg. 8,000 60,000 53.1270 Gasoline 150,683 150,000 53.1600 Small Equipment 8,234 9,500 Small equipment valued less than $500 53.1700 Other Supplies 15,601 18,000 Items not otherwise covered. 53.1800 Uniforms 17,334 20,000 Includes equipment such as bullet proof vests

1/16/2014

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 040 POLICE SERVICES EXPENDITUR E BUDGET

2013 2013 BUDGET LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES

Capital Outlays 54.2200 Vehicles Snellville Vehicles listed under capital expenditures 54.2400 Computers 7,200 Snellville Equipment listed under capita l expenditures 54.2500 Other 2,400 Debt Service 58.1201 Lease/Purchase Vehicles 78,849 Principa l & Interest; Replace eight vehicles a year

TOTAL 2,947,433 3,836,450

1 /16/2014

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 050 PUBLIC WORKS EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

Personal Services\Benefits 51 .1100 Regular Employees 403,743 51 .1101 Part Time Employees 210,029 51.1300 Overtime 6,056 Overtime projected for full-time employees. 51.2100 Group Health Ins. 51,420 Employees covered by health insurance (12% increase) 51 .2120 Disability Insurance 3,162 Employees covered by disability insurance 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51.2200 F.l.C.A. 38,449 Social Security contribution paid by the City. 51 .2300 Medicare 8,998 Medicare Tax paid by the City. 51.2400 Retirement Contributions 23,215 Defined contribution plan @ 5.75% 51.2700 Worker's Comp. 39,689 Worker's compensation insurance Purchased/Contracted Svcs 52.2110 Disposal 1,800 Sanitary Landfil l 52.2141 Tree removal 30,000 Commercial tree service for removal of large trees 52.2210 Equipment M&O 58,458 Weed eaters, pole saw, chain saws, etc. 52 .22 11 Radio maintenance 1,000 Maintenance on 7 Motorola radios 52.2220 Vehicle M&O 69,300 Seven public works vehicles. 52.2230 Building M&O 2,400 52.2250 Street M&O 814,680 Street patching and general repairs to streets and curbing 52.2300 Rentals 3,000 Rental of equipment 52 .3101 Building insurance 3,200 52.3103 Vehicle Insurance 20,580 52.3200 Communications 9,000 Land lines, wireless and internet charges 52.3500 Travel 600 52.3600 Dues & Fees 200 52.3700 Education & Training 3,000 DOT or State training Supplies 53.1110 Office Supplies 900 Computer paper, copy paper, notebooks, pens, misc. supplies 53.1120 Computer software 900 Anti-virus software 53.1150 Signs 39,000 Street signs and traffic control signs 53.1100 General supplies 46,800 Gloves, vests, hats, safety supplies, nails, mops, paper towels 53.1210 Water 1,840 Water for public works building 53.1220 Natural Gas 6,000 Natural gas used for public works building. 53.1231 Electricity/Bldg. 9,367 Electricity used for public works building. 53.1231 ElecUStreet Lights 226,044 All street lights, maintained by the City. 53.1270 Gasoline 45,000 Gasoline needed for public works vehicles. 53.1600 Small Equipment 9,000 Purchases made for small equipment valued less than $500 53.1700 Other Supplies 4,800 Cups, Gatorade for communi ty service workers, etc. 53.1800 Uniforms 19,800 Department uniform rental and work boots Capital 54.1300 Building 54.2200 Vehicle 54.2500 Equipment 35,010 Debt Service 58.1201 Lease/Purchase 48,000 Principal & Interest; Public Works Building 58.1202 Lease/Purchase 19,680 Principal & Interest; Trucks TOTAL 2,314,120

1/16/2014

CITY OF STONE MOUNTAIN STUDY AREA Page 9of1 3

DEPARTMENT 060 PARKS AND RECREATION EXPENDITURE BUDGET

2013 STUDY LINE ITEM AREA NOTES

51. 11 00 Regular Employees 95, 193 51 .1101 Part-time Employees 17,495 51 .2100 Group Health Ins. 9,402 51.2120 Disability Insurance 309 51.2130 Denta l Insurance 309 51.2200 F.l.C.A. 7,007

51.2300 Medicare 1,644

51.2700 Worker's Comp. 5,082 Purchased/Contracted Svcs 52.1240 Youth services 12,000 Arts Station Contract for Services 52.2210 Equipment repair 1,200 General repair of park equipment 52.2230 Building repair 2,200 52.2240 Park repair 7,500 Cost for repair of park grounds Supplies 53.1210 Water 2,600 Water for park buildings 53.1220 Natural Gas 1,800 Gas for Rock Gym 53.1230 Electricity. 5,500 Electricity used at parks 53 .1600 Small Equipment 500 Purchases made for small equipment valued less than $500 53.1700 Other Supplies 1,000 Porta-o-johns for special events Capital 54.1200 Site improvement

TOTAL 170,741

1/16/2014

LINE ITEM Debt Service

58.1227 Capital Lease 003 58.1229 Capital Lease 004 58.1237 Capita l Lease 005 58.1238 Capi tal Lease 007 58.1240 Capita l Lease 009 58.1241 Capita l Lease 011 58.1242 Capi tal Lease 010 58.1243 Capital Lease 012 58-1 244 Capital Lease

Interest

58.2227 Interest Lease 003 58.2229 Interest Lease 004 58.2237 Interest Lease 005 58.2238 Interest Lease 007 58.2240 Interest Lease 009 58 .2241 Interest Lease 011 58.2242 Interest Lease 010 58.2243 Interest Lease 012 58-2244 Interest Lease

TOTAL

CITY OF STONE MOUNTAIN STUDY AREA DEPARTMENT 080 DEBT SERVICE

2013 STUDY I AREA

0.00 2009 Ford Police Interceptor 0.00 Police Vehicle Equipment

1,099.00 Telephone system 3,994.00 2010 Crown Vic

20 , 120.00 3 - 2011 Crown Vies 54,184.00 City Hall 3,787.00 City Hall Computer Equipment

15,843.00 Ciy Hall Sound/AV Equipment & Furniture 17,720.00 Assumes 48 month term at 3.42%

0.00 2009 Ford Police Interceptor paid 04/30/13 0.00 Police Vehicle Equipment pa id 01/01 /13 7.00 Telephone system payoff 03/20/14

52.00 2010 Crown Vic payoff 07/01/14 517.00 3 - 2011 Crown Vies

60,628.00 City Hall 362.00 Ci ty Hall Computer Equipment

1,400.00 Ciy Hall Sound/AV Equipment & Furniture 2,278.00 Assumes 48 month term at 3.42%

181,991.00 Al l en tr ies verified by amortization schedu le

Page 10 of 13

04/30/13 01/01/13 03/20/14 07/01/14 03/25/15 02/25/31 02/23/17 04/13/17 12/31 /17

1 /16/201 4 CI TY OF STONE MOUNTAI N STUDY AREA FUND 2 VI SITORS CENTER

Page 11 of 13

2013 STUDY LINE ITEM AREA STUDY AREA NOTES

REVENUE TAXES 31.4100 Hotel/Motel - other 26,280 INTERGOVERNMENTAL REVENUES 33.4115 DCVB Grant 2,500 33.4116 SMMA 9,000 Stone Mountain Memorial Association Funding OTHER FINANCING SOURCES 37 .1003 Event Revenue 3,000 2014 Color Vibe 5K Fun Run Contract 39 .1 100 lnterfund Transfer General Fund

TOT AL REVENUE 40,780

EXPENSES Personal Services\Benefits 51.1 100 Regular Employees 51.1101 Part Time Employees 24,320 Manager & weekend staff part time; volunteers 51.1300 Overtime 51.2100 Group Heal th Ins. 51.2120 Disability Insurance 51.2130 Dental Insurance 51.2200 F.l.C.A. 1,518 51.2300 Medicare 358 51.2700 Worker's Comp. 56 Purchased/Contracted Svcs 52.3200 Communications 1,650 Cbeyond & AT&T Uverse 52.2220 Promotions visi tor center 9,823 Website & brochures 52.3500 Travel 250 52.3550 Meetings & Conventions 800 52.3600 Dues & Fees 145 52 .3700 Education & Training 200 Supplies 53 .11 03 Postage & Delivery 200 53.11 10 Office Supplies 200 53.1230 Electricity 800 Electrici ty for visi tors center 53.1700 Other Supplies 350 Other Costs 57.9000 Contingencies 11 0

TOT AL EXPENSES 40,780

1 /16/2014 CITY OF STONE MOUNTAIN STUDY AREA FUND 3 CEMETERY

Page 12 of 13

2013 LINE ITEM STUDY AREA STUDY AREA NOTES

REVENUE CHARGES FOR SERVICE 34.9100 Cemetery Fees 2,000 Burial fees & lot sales MISCELLANEOUS REVENUE 38.9501 Cemetery Trust 5,000 Donation from Cemetery Trust fund OTHER FINANCING SOURCES 39. 1100 lnterfund Transfer General Fund 3,590

TOTAL 10,590

EXPENSES Perso nal Serv ices\Benef its 51.1100 Regular Employees 0 2.0% Public Works Employees T ime 51.1101 Part T ime Employees 1,000 51.1 300 Overtime 51.21 00 Group Health Ins. 9,102 51.2120 Disability Insurance 51.2130 Dental Insurance Drop dental coverage effective Feb. 28 51 .2200 F.l.C.A. 72 51 .2300 Medicare 20 51 .2400 Retirement 51.2700 Worker's Comp. 290 Purchased/Contracted Svcs 52.1200 Profess ional 52.2141 Tree removal 2,000 Other Costs 57.3400 Stormwater utility fee 840 Stormwater utility fee

TOTAL 13,324

CITY OF STONE MOUNTAIN STUDY AREA FUND 20 ECONOMIC DEVELOPMENT

2013 STUDY LINE ITEM AREA NOTES

REVENUE 3000.34.7200 Activity Fees 7,275 Blue Grass & Movies on Main Vendors 3000.37.1003 Sponsorships 10, 185 Movies on Main & MSSM 3000.38.1001 Rent Income 36,000 965 Main Street 3000.38.9300 Miscellaneous Other 400 3000.39.1100 lnterfund Transfer In 159,402

TOTAL REVENUE 213,262

EXPENDITURES Personal Services\Benefits 51.1100 Regular Employees 106,397 Executive Director and one Administrative Secretary 51.1300 Overtime 680 51 .2100 Group Health Ins. 10,260 51.2120 Disability Insurance 486 51.1213 Dental Insurance 51 .2200 F.l.C.A. 6,659 51.2300 Medicare 1,553 51.2400 Retirement 6, 118 51.2700 Worker's Comp. 246 Purchased/Contracted Svcs 52.1207 Professional Services 15,500 Adverti sing & Marketing 52. 121 0 Legal 6,500 52.2210 Equipment repair 400 52.3200 Communications 1,200 52.3400 Printing & Binding 4,500 52.3500 Travel 2,400 Travel expenses associated with tra ining - mileage reimbursements 52.3700 Education & Training 1,200 Supplies 53.1101 Office Supplies 450 Computer paper, copy paper, notebooks, pens, misc. supplies. 53.11 20 Computer software 120 Anti-virus license, laptop 53.1130 Postage 960 Postage for general mailings, certified letters, overnight delivery 53.1210 Water & Sewer 600 965 Main Street 53.1220 Natura l Gas 600 965 Main Street 53.1230 Electricity 2,050 965 Main Street 57 .9000 Contingencies 2,092 Debt Service 58.1221 Principal 10,210 965 Main Street & 5347 East Mountain Street due 02/24/14 58.2221 Interest 10,451 965 Main Street & 5347 East Mountain Street due 02/24/14 Culture & Events 61.9000 Special Events 21,630 Blue Grass Festival, Movies on Main &OktoberFest

TOTAL 213,262

1/16/2014