Overview of FY24 Proposed Budget

FY24 Budget in Brief

BUDGET OVERVIEW

Glynn County’s overall budget is made up of a total of six different fund types. The General Fund is the largest individual fund and makes up 36% of the entire County’s budget. Special Revenue Funds make up 44% of the County’s total budget and include Police, EMS, Fire, Accommodation Excise Tax, and Grant Funding along with multiple other special revenues funds. The other fund types include Pension Trust Fund, Enterprise Funds, Debt Service Fund, and Capital Projects Fund. These other fund types are discussed in detail later in this document explaining the purpose and status of each. The same effort is applied to manage and balance each fund of the County.

MILLAGE RATES

Increasing property values, strong property tax collections by the Tax Commissioner, and conservative budgeting have enabled us to propose a rollback of the General Fund millage rate for the third year in a row, making Glynn County one of the lowest millage rates in the state, while maintaining County operations in a highly inflationary economic environment. The General Fund millage rate proposed at 3.798 mills crosses all tax districts in the County. Four Special Service Districts, Fire, EMS, Police and Sea Island Police, total 4.94 mills and the remaining Capital Project millage rate is 0.53 mills. There are six tax districts in Glynn County, with each paying the General Fund millage rate (M&O) and other Special Service District millage rates as appropriate, based upon the services they receive in their tax district.

REVENUES

Revenues of the County are collected from multiple sources, with taxes making up 59% of the total income streams. Intergovernmental revenues are at 13% this year due to several significant grants obtained recently. Other revenue types include charges for services, investment income, fines & forfeitures, licenses & permits and other sources. Several different types of taxes make up the 59% of taxes, including sales, property, business, accommodation excise and real estate transfer taxes.

Note: Duplications of revenues and expenditures due to interfund transfers and indirect cost allocations have been eliminated for comparison purposes.


EXPENDITURES

Expenditures across the County are categorized by type as noted below. Public Safety makes up 34% of the total expenditure budgets in the County. Public Safety includes Police, Fire, EMS, Sheriff’s Office/ Detention Center, E911 operations, EMA and Animal Services. General Government follows with 21% of the total, which is comprised of Information Technology/ GIS, Board of Elections, County Administration, Facilities Management, Tax Commissioner & Property Assessor. Public Works also comprises 21% of the total which includes roads, drainage, facilities, fleet, mosquito control, traffic signals and engineering.

GENERAL FUND

The General Fund makes up the largest individual fund of the County, with an FY24 budget of $91.9M. Once duplications of revenues and expenditures are removed due to interfund transfers and indirect cost allocations, the General Fund budget totals $67.4M in actual expenditure budgets.

EXPENDITURE BREAKDOWN

PERSONNEL

Personnel is one of the largest expenses in the budget. Glynn County has an exceptional work force that works diligently to deliver quality services to Glynn County citizens. Approximately 42% of the budget goes towards personnel expenses including benefits.

COUNTY OPERATIONS

County operations make up 32% of the budget. Operational expenses provide employees with the necessary supplies, tools and assistance to perform their respective jobs and pay for things such as facilities maintenance and utilities.

CAPITAL

Capital expenditures make up 26% of the budget in FY24. Capital assets are defined by the County as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Capital expenditures in FY24 fall under several funds: Accommodation Excise Tax Fund, Capital Projects Fund, Emergency 911 Fund, Emergency Medical Services (EMS) Fund, Fire Protection Fund, Grant Fund, ARPA Fund and Police Services Fund.

Note: Duplications of revenues and expenditures due to interfund transfers and indirect cost allocations have been eliminated for comparison purposes.


CAPITAL PROJECTS FUND

Capital Projects Fund

Purpose: The Capital Projects Fund reflects major purchases of buildings, roads, and equipment. This fund was created in FY13 and a millage rate of 0.53 mills is proposed for the FY24 budget as one of the revenue sources for funding these purchases. Status: This fund is balanced at $21.94M, utilizing $18M in fund balance to fund two major projects. Capital: $12M for a new Juvenile Services Center, $6M for intersection improvements at Frederica & Sea Island Road, $974K for year two cost of software replacement in the Tax Commissioner and Property Assessor’s Offices, $1M towards future projects and contingency funds for ongoing projects.

SPECIAL REVENUE FUNDS

Accommodation Excise Tax (AET) Fund

Purpose: This fund reflects revenue from the 5% AET (bed tax) and funds recreation programs as well as transfers to the CVB for tourism-related programs in an amount of 50% of the tax collections.

Status: The Accommodation Excise Tax Fund budget as presented is balanced at $18.3M.

Capital: $8.2M in capital which includes a $7M capital improvement project at Coastguard Beach Park, with Glynn County paying $3M, the CVB paying $3M and a $1M grant for the building of a lifeguard tower and $450K for the installation of an accessible ADA compliant playground. The remaining funds cover a variety of smaller projects and equipment.


Alternate Dispute Resolution Fund

Purpose: This fund was created in FY10 by order of former Superior Court Judge Amanda Williams which reflects revenue from each court in the Brunswick Judicial Circuit. The assessment of court additional costs in the amount of $7.50 for each civil case filed in said courts is used to fund a court annexed mediation program in the Circuit.

Status: This fund is balanced at $85,780.


American Rescue Plan Act (ARPA) Fund

Purpose: This fund was established in FY21 as required by the American Rescue Plan Act to track revenues and expenditures related to the federal funding received from ARPA.

Status: This fund is balanced at $8.6M and the budget will be adjusted throughout the year as funds are appropriated and carried forward from FY23 for already budgeted projects.


Blythe Island Development Fund

Purpose: This fund reflects funds received and reinvested from the sale of timber at Blythe Island Regional Park.

Status: This fund is balanced at $200,500 with the use of fund balance for the reforestation of the park.


Brunswick Judicial Circuit Fund

Purpose: This fund reflects expenditures and revenues for five counties in the circuit which include Glynn, Wayne, Camden, Appling, and Jeff-Davis Counties. Each county is required to contribute a set amount to the fund.

Status: This fund is balanced at $413,970.

Drug Abuse and Education Fund

Purpose: This fund reflects expenditures and revenues generated from court fines and used for drug abuse treatment and education.

Status: This fund is balanced at $55,000.


Drug Court Fund

Purpose: This fund reflects the expenditures and revenues for the Superior Court Drug Court program. Revenues include federal and state grants as well as contributions from other local counties utilizing the Drug Court and a transfer from the General Fund in the amount of $145,000 and use of fund balance totaling $100K.

Status: This fund is balanced at $1.29M.


Emergency 911 Fund

Purpose: This fund reflects expenditures and revenues for the Joint Public Safety Communications Department (JPSCD) which operates the E-911 center.

Status: The FY24 budget includes debt service payments for the lease purchase of the radio system that was installed and implemented during FY16 and FY17. During the last several fiscal years significant upgrades have been made to the technology in the E911 center. This fund is supported by Glynn County, the City of Brunswick, the College of Coastal Georgia, the Jekyll Island Authority, the Glynn County Board of Education and the Brunswick- Glynn County Joint Water Sewer Authority, which all use the Joint Public Safety Communications Department (JPSCD) for either emergency 911 dispatch and calls or access to the radio system. The fund is balanced with revenues and expenditures in the of amount of $4.74M.

Capital: $197K in technology and equipment upgrades, including several upgrades to our radio communications towers


Emergency Medical Services Fund

Purpose: The Emergency Medical Services Fund was created in FY20 to account for expenditures and revenues for EMS services in the EMS tax districts.

Status: The fund is balanced at $6.85M with the use of property taxes and ambulance billing revenues.

Capital: $385K for a new ambulance and equipment; $242K for medical equipment including CPR devices and defibrillators and other capital equipment


Fire Protection Fund

Purpose: The Fire Protection Fund reflects expenditures and revenues for fire protection in the fire protection tax districts.

Status: Total expenditures in this fund include operations, capital and debt service for fire trucks. The fund is balanced at $12.5M.

Capital: $150K for improvements to the Brunswick Fire Training Center; $303K for tools and other capital equipment


Grant Fund

Purpose: This fund was established in FY22 to track grant funded multi-year projects, including the CDBG funded College Park Drainage Project as well as the CDBG funded Second Harvest Food Bank project.

Status: This fund is balanced at $10M and will be adjusted as grant funds are carried forward from FY23 or as needed when additional grants are awarded.


Jail Commissary Fund

Purpose: This fund reflects revenues generated from the sale of commissary items and telephone services to inmates housed at the Glynn County Detention Center.

Status: Expenditures in this fund are amounts budgeted to support the inmates, including some medical costs, clothing and shoes for the inmates as well as other detention center supplies. This fund is balanced at $482K with the use of $56,500 in fund balance.


Jail Complex Fund

Purpose: The Jail Complex Fund reflects expenditures and revenues generated from court fines and used for jail operations, renovations, and construction.

Status: This fund is balanced at $638K with the use of $475K in fund balance.

Capital: Replacement of cameras and recording system throughout the detention center total $340K.


Juvenile Services Fund

Purpose: This fund reflects expenditures and revenues generated from fees paid by juveniles who receive supervision in Juvenile Court. The supervision fees are used to fund community-based services.

Status: This fund is balanced at $10,000.


Police Services Fund

Purpose: The Police Fund reflects expenditures and revenues for all County police services and includes police capital and operations. This fund was created in FY20 due to the creation of a new Police Tax District.

Status: This fund is balanced at $19.3M using property taxes and insurance premium taxes.

Capital: $874K in replacement vehicles; $87K in technology & equipment


Police Seizure Fund

Purpose: The Police Seizure Fund reflects funds received from the seizure of property and cash. Revenue is generated through court ordered forfeitures and seizures and is only budgeted when funds are received.

Status: This fund is balanced at $63,000.

Sea Island Police

Purpose: The Sea Island Police Fund reflects expenditures and revenue for the police substation on Sea Island. Fifty percent of the expenditures in this fund are funded through a transfer from the Police Services Fund and the other 50% are funded through a special millage rate paid by Sea Island residents.

Status: The Sea Island Police Fund expenditure budget amounts to $395K.

Sheriff’s Seizure Fund

Purpose: This fund reflects funds received from the seizure of property and cash and is funded through court ordered forfeitures and seizures. The funds are budgeted when received.

Status: Additional budget may be added to this fund should the need arise during the fiscal year. This fund is balanced at $38,000 using $38,000 in fund balance.

DEBT SERVICE FUND

Debt Service Fund

Purpose: The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs.

Status: This fund is balanced at $2.08M utilizing transfers in from other funds.

ENTERPRISE FUNDS

Building Inspection Fund

Purpose: The Building Inspection Fund reflects operations that are paid through applicant fees. State law requires fees collected from building inspections must be spent on that specific function and this fund was created in FY20 to allow for more efficient financial reporting.

Status: The Building Inspection Fund is balanced at $970K


Revolving Loan Fund

Purpose: The Revolving Loan Fund was created through a grant from the Georgia Department of Community Affairs (DCA) and is intended to provide loans to qualified small businesses that fit the criteria of the DCA program.

Status: A budget will be added to this fund should the need arise during the fiscal year.


Solid Waste Fund

Purpose: The Solid Waste Fund reflects expenses and revenues for solid waste collections and includes curbside collection of household garbage, white and brown goods collection, and litter control and enforcement. It also reflects landfill post-closure expenses.

Status: The Solid Waste Fund is balanced at $3.92M.


PENSION TRUST FUND

Pension Trust Fund

Purpose: This fund reflects expenses and revenue for the employee pension fund. Status: The contribution rate for FY24 is 10.2% for employees still participating in the Defined Benefit Pension. A new Defined Contribution pension plan was added in FY21 for employees wishing to convert as well as all new employees. Accounting for the new pension plan is not included in this pension trust fund. This fund is balanced at $8M.