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 boundari es of the study area encompass 12.21 square mi les of eastern DeKalb County,
including the existing City 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:
Poli ce 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 management 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 residents
2
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 di vided 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
MI L
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 services sanitat ion, 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 for 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 Di strict; 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 2.9109% for incorporated
MIL EQUIV. accounts and 1.080 I % for unincorporated accounts. This column shows
FRANCHISE FEE the mil rate 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 servi ces 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
2
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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 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 & 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 Sales 60,000
32.1130 Llg_uor 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
4
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 2013 parcel file suppli ed 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 li mitations.
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
Esti mated 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 County
1

1
Consolidation Report of the DeKalb County Tax Commissioner's Office dated July, 2013.
5
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 franchi se 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
6
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 value of residential, commercial 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 pipeli nes, 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 equi valent for franchise fees is estimated
to be 2.62. A comparison city, the City of Snell ville, collected $1,238,386 during the fiscal year
ended June 30, 2012
1

Hotel Motel Tax - $39,420
Hotels and motel s 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 wi ne 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
7
Motor Vehicle Title Tax - $11,697
State law abolished the ad valorem tax on vehicles sold on or aft er March 1, 201 3 and replaced it
with a one time vehi cle title tax. The tax is collected by the Georgia Department of Revenue and
remitted to local governments. The revenue estimate is based upon the rati o of the popul ation 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 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 fonnul a 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 popul ation. Therefore, the revenue
estimate is based upon the rati o 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 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
8
jurisdiction for the tax. There are four branch banks located in the st udy 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. Popul ation ratios do
not take into considerati on commercial accounts. The Carl Vinson Institute used populati on
ratios for their study for Dunwoody that generated an estimate of $36,622 as compared to the
actual revenue of$101 ,950 in 2011 . The rati o 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 for 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 conservati ve.
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 popul ation 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
Residenti al 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
9
Business Property Tax Prior Year - $8,696
Business prope1iy taxes from prior years that are coll ected in the current 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
Municipalit ies 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 & Wine License in The City 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 License for businesses selling di stilled spiri ts, beer and wine by the package is
assumed at a cost $6,000, whi ch is the same as charged by DeKalb County. The City CULTentl y
does not issue li censes for package sales of di still ed spirits. The number of licensees in the study
area is estimated at ten.
Liquor License - Consumption by the Drink - $28,000
The Liquor License in The City of Stone Mountain is issued at a cost of $2,800.00 to businesses
selli ng di stilled spirits, beer and wine by the dri nk 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 popul ation to the population of Snell ville is 95%.
The rationale for this method is that there will be proportionately more companies doing business
in a larger jurisdi ction.
Permits - $4,944
The estimate for permit fees is based upon the ratio of the populati on 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 permits for signs, parades, outdoor displays of merchandise among others.
Zoning & Land Use Permits - $18,500
Fees are charged for plan review and inspecti ons. 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.
10
Building Permit - $196,857
Fees are charged for plan review and inspections. Fees are based upon the amount necessary 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 parcel s 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 mil es 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 ($42,058).
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 traffi c 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
11
incl udes court costs and State of Georgia mandated fees added to muni cipal 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 muni cipal court. Fine & Forfeiture 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 all ocation notes
is contractually limi ted.
Sale of Assets - $4,500
Used vehicles and other equipment declared surplus can be sold at publi c auction.
12
PART II: GENERAL FUND EXPENDITURES
The following summary of expenditures is followed by a narrati ve for admini stration and poli ce
services. Budget detail s are provided after the narrati ves.
DEPARTMENT 2013 STUDY AREA
Ci!l_ Council 24,468
Ma_tor 14,023
Ci!J' Manager
Administration 936,428
Finance
De_Qart ment 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
Poli ce 2,947,433
Public Works 2,314, 120
Fund
Debt Service 181 ,991

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.
13
I
The City Manager would be the Chief Executi ve 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 for contracts, procurement, and personnel management. The City would
continue to contract with pri vate vendors for information technology and payroll processing.
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
11
CASHIER
I
SECRETARY /RECEPT.
(2) (1) (1)
Code Enforcement
The City Manager is responsible for Code Enforcement. Tluee 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 for the proposed admini strati on plan.
TABLE 4
Rate of
Position Grade Ste.I!_ j!_ay Rate 1 Annual
Ci!Y_ 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
Accountant 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 123, 136
Tabl e 5 on page 16 shows the expenditure by line item for city admini stration.
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 for Legal Department budget of
$54,000.00
15
TABLE 5
LINE ITEM STUDY AREA NOTES
Personal Services\Benefits
51 .1100 Em_Q101ees 475,160
51.1300 Overtime 800
51.2100 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. repai r & maintenance 9,400
52.3110 General Li abili !Y_ Insurance 54,800
52.3120 Worker Com_2: Adjustments 6,000
52.2310 Facili!Y_ Rent 9,622 Offi ce s_Q_ace in the Industrial Park
52.3200 Communications 6,451
52.3300 Adverti sing_ 6,279
52.3400 Printin_g_ & 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.!i es 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 following 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
- 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
Arrests
House Watch Re_g_o1is
Accident
Domestic
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

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 patrol offi cers. Two additi onal
patrol officers woul d be employed to substitute for officers who are on leave or in training.
When not substi tuting they woul d be assigned 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 deri ved from the 201 2 DCA Salary and
Wage Survey for similarl y sized cities in the Metropoli tan Atlant a area. The sur vey is found in
Appendix II. Except for the position of Chi ef, 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 within the Department of Admini stration because
Code Enforcement Officers do not have arrest powers and work closely with the City Manager
and the Ci ty Clerk.
The total manpower proposed for police operations in the study is thi1iy-nine officers. All
officers must be POST certified and capable of patrol duty if needed. The organi zational chart is
shown on page 21
19
TABLE 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
Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20
Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20
Offi cer 1st Field 20 2 19.95 1,715.70 44,608.20
Offi cer 1st Field 20 2 19.95 1,715. 70 44,608.20
Offi cer 1st Field 20 4 21 .17 1,820.62 47,336.12
Offi cer 1st Fi eld 20 1 19.37 1,665.82 43,311 .32
Officer 1st Fi el d 20 1 19.37 1,665.82 43,311.32
Officer 1st Fiel d 20 1 19.37 1,665.82 43,311 .32
Officer 1st Fiel d 20 1 19.37 1,665.82 43,31 1.32
Offi cer 1st Field 20 1 19.37 1,665.82 43,31 1.32
Offi cer 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
l nvestlf!.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 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/Administrati ve 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 Buildi ng 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 Vehicl e 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 compensati on 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 appoi nted 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 MOUNTAIN STUDY AREA
DEPARTMENT 040 POLI CE SERVICES EXPENDITURE BUDGET
201 3 2013 BUDGET
LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES

Personal Services\ Benefits
51.1100 Salary & Wages 1,881,754 2, 176,773 39 full -ti me 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
Supplies
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 Natural 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 bul let proof vests
1/16/2014
CITY OF STONE MOUNTAIN STUDY AREA
DEPARTMENT 040 POLICE SERVICES EXPENDI TURE BUDGET
2013 2013 BUDGET
LINE ITEM STUDY AREA SNELLVILLE STUDY AREA NOTES
Capital Outlays
54.2200 Vehicles Snel lville Vehicles listed under capital expenditures
54.2400 Computers 7,200 Snel lvill e Equipment listed under capital expenditures
54.2500 Other 2,400
Debt Service
58. 1201 Lease/Purchase Vehicles 78,849 Pri ncipal & 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.
52.2211 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. 1100 Regular Employees 95, 193
51 .1101 Part-time Employees 17,495
51 .2100 Group Health Ins. 9,402
51.2120 Disabi lity Insurance 309
51.2130 Dental 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 El ectricity. 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
LI NE ITEM
Debt Service
58.1227 Capital Lease 003
58.1229 Capital Lease 004
58.1237 Capital Lease 005
58.1238 Capi tal Lease 007
58.1240 Capital Lease 009
58.1241 Capital 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 & Furni ture
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 paid 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 entr ies veri fied by amorti zation schedul e
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 & Traini ng 200
Supplies
53.1103 Postage & Del ivery 200
53.11 10 Offi ce Supplies 200
53.1230 El ectricity 800 Electrici ty for visi tors center
53.1700 Other Supplies 350
Other Costs
57.9000 Contingencies 110
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 Donati on from Cemetery Trust fund
OTHER FINANCING SOURCES
39. 1100 lnterfund Transfer General Fund 3,590
TOTAL 10,590
EXPENSES
Personal Serv ices\Benef its
51.1100 Regular Employees 0 2.0% Public Works Employees Time
51.1101 Part Time Employees 1,000
51.1 300 Overti me
51.21 00 Group Health Ins. 9,102
51.2120 Disabi lity 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 Professi onal
52.2141 Tree removal 2, 000
Other Costs
57.3400 Stormwater utility f ee 840 Stormwater utility f ee
TOTAL 13,324
CITY OF STONE MOUNTAIN STUDY AREA
FUND 20 ECONOMIC DEVELOPMENT
2013 STUDY
LINE ITEM AREA NOTES
REVENUE
3000.34.7200 Acti vity Fees 7,275 Bl ue 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 Di sability 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 training - mileage reimbursements
52.3700 Education & Traini ng 1,200
Supplies
53.1101 Office Supplies 450 Computer paper, copy paper, notebooks, pens, misc. suppli es.
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 Natural 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