Summary of Expenditures
This budget document contains summaries that are consistent in presentation to the county's audited financial statements and prior year budgets. Expenditures in these summaries have been categorized in the following government functions:
- Road and Bridge
- County Sheriff - Admin/Patrol/Investigations
- County Jail
- Social Services
- Clerk & Recorder
Additional information regarding expenditures by type (i.e. salaries and benefits, equipment, supplies, etc.) are provided below. More detail is available in the the fund and department level sections of this document to provide awareness of how the County uses taxpayer provided resources and how they are allocated. Countywide expenditures are summarized in the table above.
Salaries and Benefits
Salaries and benefits represent the County's largest expenditures. The 2023 budget includes implementation of salary increases based on the recent Salary Compensation Study, a 4% Cost of Living Adjustment, and an increase in employer off-sets to paid benefits. It is anticipated that these expenditures will continue to rise in future years as the county addresses additional increases in medical benefit costs and additional increases in cost of living. Regular Salary Compensation Studies will be conducted to ensure wages retain some level of parity with surrounding government employers.
Equipment and Supplies
Equipment and supplies are necessary department expenditures for day-to-day operations. These expenditures include office supplies, janitorial supplies, and computer software equipment. Costs for these items has been reduced by approximately 15% in 2023.
Repairs and Maintenance
The Repairs and maintenance category addresses the costs associated with maintaining the County's buildings, equipment, and other assets, including County roads. The majority of these expenditures are incurred within the Road and Bridge Fund, as the Road and Bridge department is responsible for maintaining the County's roads and most of the County's vehicles and construction equipment. Repairs and maintenance expenditures in 2023 are budgeted at $2,255,325, an increase of 25%% from the 2022. This increase reflects the inflationary costs associated with parts and material required for this function and a focus on maintenance vs. new capital construction as the County assesses the current economic uncertainties.
Other Services and Charges
Other services and charges are the costs associated with professional and technical services, social service programs, and other costs of operations. Expenditures in this category include contracts, utilities, fuel, insurance, and direct assistance payments. Based on inflationary pressures on other anticipated costs to the County, budgeted expenditures in this category are being held to only a 3.5% increase.
Capital Projects and Equipment
Capital projects and equipment include expenditures for acquiring and constructing capital assets. Expenditures in this category include construction of roads, significant building remodels, and the purchase of equipment and vehicles. The budgeted expenditures for capital projects and equipment in 2023 has been reduced by 45% as the County will focus on ensuring adequate maintenance and repair for current assets while assessing the potential long-term impacts of the current economic uncertainly. Additional information regarding the County's capital expenditures as they relate to transportation projects for fiscal years 2023 through 2045 can be found in the Elbert County Capital Improvement Program (CIP).
Debt service expenditures including principal interest payments on debt bonds and capital lease agreements, as well as other cost of financing, such as bond issuance costs. Additional information regarding the County's debt, including debt schedules associated with current bonds can be found later in this document.
Direct and Indirect Cost Transfers
Direct and Indirect cost transfers were historically performed for expenditures incurred by administrative departments within the General Fund for the benefit of departments tracked in other funds. County administration and finance staff have worked to reduce the need for these transfers within locally funded departments. For 2023 and for future budget years, the only cost transfers of this type anticipated are to Human Resources, Finance, and Information Technology support to employees and activities related from state-funded Human Services programs.
In addition to budgeted County expenditures, transfers out are included in total fund appropriations. Transfers out account for the movement of money between the County's funds. Significant transfers in the 2023 budget include $461,710 for debt service payments from the General fund to the Bond Redemption fund for payments on the remaining Justice Center debt, $500,000 for capital projects from the General Fund to the Capital Improvement Fund to continue addressing long-deferred facilities issues, and $250,000 for road improvement projects from the Sales and Use Tax Fund to the Road and Bridge Fund.