Lamar County Board of Commissioners FY 2023 Budget Guide
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Lamar County Board of Commissioners
FY 2023 Budget Guide
LAMAR COUNTY BOARD OF COMMISSIONERS
Charles Glass
Chairman
Bennie Horton Robert Heiney Vacant Nancy Thrash
District # 1 District # 2 District # 3 District # 4
TABLE OF CONTENTS
I. Budget Resolution………………………………………………………….. i
II. BUDGET MESSAGE
Message from the County Administrator……………………………… ii
Executive Summary……………………………………………………. iii
III. GENERAL INFORMATION
2023 Expenditures by Category…………..……………………………. 1
2023 Expenditures by Function………………………………………… 2
2023 Revenues by Category……………………………………………. 3
2023 Revenues by Function…………………………………………….. 4
Position Summary……………………………………………………….. 5
IV. FINANCIAL STRUCTURE, POLICY AND PROCESS
Organizational Chart…………………………………………………… 7
Fund Structure………………………………………………………….. 8
Fund Descriptions……………………………………………………… 9
Basis of Budgeting……………………………………………………... 12
Budget Process…………………………………………………………. 13
Budget Calendar………………………………………………………… 15
Funding Priority………………………………………………………... 16
Monitoring and Reporting Process...…………………………………… 17
Fiscal Policies……………...…………………………………………… 18
V. FINANCIAL SUMMARIES
Consolidated Financial Schedule..……………………………………… 21
Five Year Consolidted Financial Schedule..……………………………. 23
Revenue Sources…………….………………………………………….. 25
VI. CAPITAL PROJECTS AND DEBT
SPLOST PROJECTS……….…………………………………………… 29
Capital Transportation Projects…..……………………………………… 30
Debt……………………………………………………………………… 30
VII. DEPARTMENTAL INFORMATON
Board of Commissioners………………………………………………. 32
Board of Elections…………………………………...………………… 33
General Administration………………………………………………... 35
Information Technology……………………………………………….. 36
Tax Commissioner..……………………………………………………. 37
Tax Assessors……………………...…………………………………… 38
Board of Equalization…………………………………………………... 39
Risk Management………………………………………………………. 40
Facilities Management………………………………………………….. 41
Courts…………………………………………………………………… 42
Clerk of Superior Court…………………………………………………. 43
District Attorney………………………………………………………… 44
Court-Magistrate………………………………………………………… 45
Court-Probate……………………………………………………………. 46
Sheriff’s Office………………………………………………………….. 47
Sheriff-Detention Center………………………………………………… 48
Sheriff-Detention Building……………………………………………… 49
Fire Department…………………………………………………………. 50
Emergency Medical Services…………………………………………… 51
Coroner…………………………………………………………………... 52
Sheriff’s Office-E-911…………………………………………………… 53
Emergency Management………………………………………………… 54
Public Works- Road……………………………………………………... 55
Health Department………………………………………………………. 56
Department of Family and Chrildren Services………………………….. 57
Senior Center……………………………………………………………. 58
Public Transit……………………………………………………………. 59
Recreation & Parks……………………………………………………… 60
Participant Recreation…………………………………………………… 61
Barnesville/Lamar County Library……………………………………… 62
County Extension………………………………………………………... 63
Forest Resources………………………………………………………… 64
Conservation…………………………………………………………….. 65
Planning & Development………………………………………………... 66
Economic Development…………………………………………………. 67
TABLE OF CONTENTS
VIII. SUPPLEMENTAL INFORMATION
History…………………………………………………………………………. 69
Demographics…………………….……………………………………………. 70
Labor Statistics………..…………………………………………………….…. 71
Geography…………………………………………………………………....... 72
Government Structure…………………………………………………………. 73
IX. APPENDIX
Glossary of Financial Terminology……………………………………………. 75
BUDGET MESSAGE Honorable Members of the Lamar County Board of Commissioners and Citizens of Lamar County: Submitted herewith is the Lamar County, Georgia 2023 annual operating and capital budgets totaling $21,300,583. This amount includes the General Fund and Special Revenue Funds. This budget reflects an expansion of service to adequately take care of the citizens of Lamar County. The Proposed FY 2023 Budget for the Lamar County has been prepared in accordance with §2-2-80 of the Lamar County Code which reads as follows: The County Administrator shall prepare and submit to the board of commissioners an annual budget together with a complete report on the finances and activities of the county for the preceding year, delineate and justify requests for expenditures for new programs. The proposed FY 2023 Budget was formulated by the Commissioners, County Administrator, and all Constitutional Office and Department Heads as directed by the Commissioners. This budget is presented to the Commissioners for their consideration and approval by resolution after several budget workshops for presentation at the November 5, 2020, Commissioner Meeting. The Adopted Budget is the legal authority governing County expenditures for the fiscal year which commence on January 1, 2023, ending December 31, 2023. The Lamar County Proposed FY 2023 Budget is $21,300,583 which includes the General Fund, DATE Fund, E911 Fund, and SPLOST Funds. The General Fund Budget is 13,998,436 which is just over 3.03% more than FY 2022 Amended of $13,586,648. The DATE fund is $70,000, the E-911 Fund is $455,355, the ARPA Fund is $1,499,396, the Capital Projects is $5,269,996, and the Hotel/Motel Tax is $2,800 which are forecasted from prior collections. Revenue Assumptions Property tax revenues are projected to be $6,405,062 for FY 2022 more from $792,203 in FY 2021. The county used a recommended millage rollback rate of 11.005 mills. The total Net Digest increase by $125,788,999 from FY 2021 to $658,219,336 for an increase of 23.63%. FY 2023 Sales Tax revenue is anticipated to have a small decrease due to the economic. Based on historical trends, Lamar County has lowered the expected collections by 7.4% in this year forecast. Forecasts beyond FY 2023 apply a varied rate of growth between 5% -7% moderately. Summary of Budget Expenditures for Continuation and Issues The total Proposed FY 2021 is $21,300,583 with a General Fund Budget of $13,998,436. This is a continuation budget that includes personnel services, operating items, and capital project funding to continue the existing level of services in the County and continue to meet increasing demands for annual growth.
BUDGET MESSAGE Conclusion To protect the County’s financial condition while achieving the goals outlined in this budget, a conservative approach was taken in projecting revenues and budgeting expenditures. This FY 2023 Annual Budget is submitted to the County Commissioners with confidence this document will assist citizens in evaluating approved budgetary and service levels, the County Commissioners in setting policy and guidelines, and the county staff accomplishing their goals and objectives within financial constraints. In order to complete the data for this document, numerous staff members have worked diligently to ensure this information is complete and accurate. To all who worked to produce this document I wish to express my sincere thanks, and especially to the Commissioners who put a lot of thought into preparing this along with making many difficult decisions. Respectfully submitted, Sean Townsend County Administrator
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Executive Summary
Lamar County, Georgia
Executive Summary
Approved Budget for Fiscal Year 2023
General Information
• The FY 2022 tax rate is 11.005 mills countywide. The incorporated area of the county did not levy a separate
tax, nor have a separate millage rate. The rate decreased by 1.459 from the prior year. The 2022 tax levy
provides revenue for FY 2023. The total tax levy for 2023 is $7,567,947.
• The 2022 total tax digest value increased by 23.63% to $125,788,999 over the 2021 digest. The total tax levy for
2022 increased by $851,971 from 2021.
• The FY 2023 total annual budget (all funds) is $21,300,583, an decrease of $5,760,512 or 21.3% from FY 2022.
The county issued bonds for the TSPLOST collections which represense the decrease from FY 2022. Theres
increase is largely attributed to the SPLOST meeting the Agreement Amount and the excess must be split
between county and cities according to Intergovernmental Agreement from November 10th, 2016. Personnel
increase due to Health Insurance and Public Safety salary increase.
• The FY 2023 adopted General Fund budget is $13,998,436 and represents an increase of 411,788 or 3.03%,
from the FY 2022 primarily due to an increase due to an increase in salaries and benefits as well as increased
operational needs funding. These increases are expected to improve service levels.
Factors considered when balancing the FY 2023 Budget
• The FY 2023 budget includes continued funding for the step increase of 10% for salary and Public Safety Salary
increases for all employees implemented in 2022.
• The County Health Insurance increased by 7.5% in July of 2022 and is projecting a 10% in 2023 for the
county’s health insurance plan provided to employees.
• The FY 2023 budget also includes $207,287 for scheduled debt payments on 2021 New Administration Building
Bonds. And the Board issued bonds in February of 2022 for the TSPLOST in the amount of $10,500,000 which
the debt service will be paid by collections of the extra .01 tax.
• Transfers out from the General Fund total $157,315, which represents an decrease of $38,181, from 2022.
Budgeted transfers to other funds are as follows:
o $44,787 transfer out to DATE Fund
o $74,540 transfer out to E-911 Fund
Personnel
• General Fund salaries and benefits total $8,227,687. This increase of $607,755, from 2023 is primarily because
of 10% salary increases approved during the Workshop with Commissioners and Department Heads &
Constitutional Officers. The increase from 2022 in health insurance premiums.
• For 2023, three new full-time position was added (all funds).
Additional Information
• On November 10th, 2016, Lamar County citizens approved the continuation of the Special Purpose Local Option
Sales Tax (SPLOST). SPLOST III collections began in November 2017 and will continue until October 2023.
Projects that will be funded during 2023 from SPLOST III include: roads projects, recreation gym, and animal
shelterThis Page intentionally left blank
GENERAL FUND
2023 Expenditures by Category
2023 GENERAL FUND EXPENDITURES BY CATEGORY
Other Financing Uses
7%
Debt Service
2%
Other Cost
0% Personal Services/
Employee Benefits
Interfund/Department 59%
Charges
1%
Capital Outlays
3%
Supplies
8%
Purchured/ Contract
Services
20%
1|PageGENERAL FUND
2023 Expenditures by Function
2023 GENERAL FUND EXPENDITURES BY FUNCTION
Planning &
Development Other Financing Uses
3% 2%
Culture & Recreation General Government
6% 20%
Health & Welfare
3%
Public Works
Judicial
12%
11%
Public Safety
13%
Sheriff
30%
2|PageGENERAL FUND
2023 Revenues by Category
2023 GENERAL REVENUES BY CATEGORY
Fines & Forfeitures
4% Miscellaneous Revenue
1%
Charges for Service
4% Investment Income
0%
Intergov't Revenues
4% Contribuation &
Licenses & Permits Donations
1% 0%
Property Tax
46%
Other Taxes
29%
Sales Tax
11%
3|PageGENERAL FUND
2023 Revenues by Function
2023 GENERAL REVENUES BY FUNCTION
Housing &
Development Health & Welfare
1% 1%
Culture & Recreation Other Financing Sources
0% 0%
Public Works
3%
Public Safety
2%
Judicial
4%
General Government
89%
4|PagePosition Summary 5|Page
6|Page
Organizational Chart 7|Page
Fund Structure
Governmental Funds
General Fund
Capital Projects Fund
• SPLOST
• TSPLOST
Special Revenue Fund
• Drug Abuse
Treatment
• Emergency 911
• Hotel/ Motel
Tax
• Law Library
• Sheriff’s Seizure
• Multiple Grants
8|PageFund Descriptions
Governmental Funds
The General Fund is the main operating fund of the County. It is used to account for all
financial resources, except for those required to be accounted for in another fund.
2021 2022 2022 2023
Actual Budget Amendment Budget
General Fund 13,998,436 12,043,909_________13,586,648________ 13,998,436____
13,998,436 12,043,909 13,586,648 13,998,436
9|PageFund Descriptions
Capital Projects Funds
Capital Projects Funds are used to account for financial resources to be used for the
acquisition or construction of specifically planned projects.
• SPLOST (Special Purpose Local Option Sales Tax Funds): This fund is used to account for long-term
projects financed by the passage of the special purpose local option sales tax.
• TSPLOST (Transportation Special Purpose Local Option Sales Tax Funds): This fund is a sales tax
used to fund capital outlay projects proposed by the county government and municipal governments. A
single county TSPLOST is a sales tax where the projects consist of transportation purposes only.
2021 2022 2022 2023
Actual Budget Amendment Budget
SPLOST 2,123,457 2,485,000 2,485,000 2,599,989
TSPLOST 0 0 ___ 4,409,635 _____ 2,670,007_ _
2,518,066 1,993,133 6,894,635 5,269,996
10 | P a g eFund Descriptions
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds of specific revenue sources
that are legally or donor restricted to expenditures for specified purposes.
• Drug Abuse Treatment & Education Fund (DATE): This fund is used to account for funds collected from
fines and forfeitures to be used to create and maintain drug education programs in the County.
• Law Library Fund: This fund is used to account for the fines and forfeitures received that are reserved
for providing a County Law Library.
• Sheriff’s Seizure Fund: This fund is used to account for funds seized in acts of violation of specific laws,
such as controlled substance violations. Up to 33 1/3% of the number of local funds appropriated may
be spent for law enforcement purposes with the exception of salaries or rewards to law enforcement
personnel at the discretion of the chief officer of the local law enforcement agency or may be used to
fund victim-witness assistance programs.
• Emergency 911 Fund: This fund is used to account for the County’s share of the revenue from telephone
fees that are used for the operation of the E911 emergency systems.
• Multiple Grants Fund: This fund is used to account for all reimbursement grants from state, federal, and
local grantors.
• Hotel/Motel Tax Fund: This fund is used to account for Hotel/Motel tax collections which are used to
support tourism in Lamar County.
2021 2022 2022 2023
Actual Budget Amendment Budget
DATE 50,976 42,000 42,000 70,000
Law Library 11,610 4,500 4,500 4,500
LCSO 68,808 100 100 100
Emergency E911 252,972 484,540 484,540 455,355
Hotel/Motel 4,165 2,800__ 2,800___ 2,800____
431,532 476,702 533,940 533,940
11 | P a g eBasis of Budgeting
Budgetary Basis of Accounting
Basis of accounting refers to revenues and expenditures or expenses recognized in the accounts and reported in
the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the
measurement focus applied.
The County uses the current financial resources measurement focus and the modified accrual basis of accounting
for financial reporting for all governmental and agency funds. Under the modified accrual basis of accounting,
revenues are recorded when they are both measurable and available. The term “available” is defined as
collectible within the current period or soon enough after that to be used to pay liabilities of the current period.
For this purpose, the County considers revenues to be available if they are collected within 60 days of the end
of the current fiscal period. Expenditures generally are recorded when the liability is incurred, as under accrual
accounting. However, debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
All proprietary funds are reported using the economic resources measurement focus and the accrual basis of
accounting. Revenues are recognized when earned, and expenses are recognized when incurred, regardless of
the timing of related cash flows.
Relationship between Budgetary and GAAP
Basis Budget adoption is consistent with generally accepted accounting principles (GAAP) except for specific
items adjusted on the County’s accounting system at fiscal year-end. During the year, the County’s accounting
system is maintained on the same basis as the adopted budget. This enables budget units to monitor their budgets
monthly through reports generated by the accounting system. The differences between the budgetary basis and
GAAP are as follows:
• Certain expenditures, such as compensated absences, are not recognized for budgetary purposes but are
accrued within the Proprietary Funds.
• Principal payments on long-term debt within the Proprietary Funds are applied to the outstanding liability
on a GAAP basis, as opposed to being expended on a budget basis.
• Capital outlays within the Proprietary Funds are capitalized as assets on a GAAP basis; however, they
are treated as expenditures on a budget basis.
• Bond and lease purchase proceeds in the Proprietary Funds are recognized as liabilities on a GAAP basis
but are treated as revenues for budget purposes.
12 | P a g eBudget Process Preparation Preparation of the FY 2023 Budget represents the culmination of a year-long process that integrates financial planning, trend analysis, accounting enhancements, goals and objectives, and strategic planning into service delivery. In so doing, the Lamar County’s Budget continues its conformance with the four essential criteria established by the Government Finance Officers Association. Policy Document The County’s Budget process is conducted within the framework of the Strategic Plan, Comprehensive Plan, and a comprehensive set of financial management policies, financial trends, and fiscal forecasts. The information contained in these documents allows the policymakers an opportunity to review policies and goals that address long-term concerns and issues of the County and evaluate County services. Operations Guide The Budget describes activities, services, and functions carried out through departmental goals and objectives and continuation/enhancement of performance indicators. The document includes an organizational layout for the County and a three-year analysis on the levels of staffing. Financial Plan The Budget presents the County’s fiscal resources through a process of needs analysis, service delivery priorities, and contingency planning. The document includes the current and long-term debt obligations, list of major projects (including a capital improvement plan) and the basis of budgeting for all funds. Communications Device The Budget seeks to communicate summary information, including an overview of significant budgetary issues, trends, and resource choices to a diverse audience. It describes the process for preparing, reviewing, and adopting the Budget for the ensuing fiscal year. The documents format focuses on ease of understanding and access. 13 | P a g e
Budget Process
Budget Team prepares initial
expenditures/revenue estimates
Board/ Staff Strategic Work Session
(set priorities and goals)
Department prepares Budget kickoff with Departments prepare
Capital Improvement Plan departments operating budget
revenues/expenditures
Budget Team reviews
operating and capital budgets
Budget Team meets with
Department (as needed)
Tentative Budget Prepared
Feedback
Feedback Board reviews Tentative
Budget
Public Hearing
Board Final
Budget
Budget
Adoption
Adoption
14 | P a g eBudget Calendar 15 | P a g e
Funding Priority The Board of Commissioners, along with the budget review team, are responsible for determining priorities, targets, and other guidelines consistent with good budgeting practices each year. These factors are balanced against the opportunities and challenges facing the County in the pending fiscal year planning period. Each operating department and Budget unit receives specific instructions and guidelines for preparing the Budget. Each Budget submission is evaluated and reconciled according to these criteria. Funding priorities are measured in two contexts. The Board of Commissioners determines priority-funding considerations for service functions for FY 2021 in the following rank-ordered context: • Public Safety • Public Works • Judicial • Health and Welfare • Community and Economic Development • General Government • Libraries and Recreation Priority funding considerations for departmental activities are determined by the budget review team and are submitted to internal departments and outside agencies in the following rank-ordered context: • Mandated program requirements • Non-mandated, but essential agreements and contracts • Critical facility needs • Critical vehicle and equipment needed • Service improvements or new programs • Compensation adjustments and additional personnel • Ordinary costs • Contingency 16 | P a g e
Monitoring and Reporting Process As the budget year progresses, department directors have the responsibility of monitoring and tracking the status of expenditures against their budgets. This responsibility includes informing the County Administrator of any significant departures from the plans approved in the Operating Budget. Reports used in both the monitoring and reporting process include the use of budget status reports, which compare budgeted amounts on a line item by line-item basis with actual expenditures throughout the year. The Finance Office prepares monthly reports to assist the departments with monitoring their budgets. The monthly expenditure reports show budget vs. actual for each fund by category, compared to spending at that time of year for the previous budget cycles. Amendments following the adoption of the final Budget, the County Commission can make amendments, as allowed under Georgia law. As projects are deemed necessary by the County Commission, the bidding/quote process, in conjunction with the County’s purchasing policy, may result in the need to appropriate more funding to complete the projects. Once the bid/purchase is awarded by the Commissioners, and it results in the need to appropriate more funding, Finance staff will bring an amendment to a subsequent County Commission meeting for approval. 17 | P a g e
Financial Policies
Purpose of Budgetary and Financial Policies
Entity-wide, long-term budgetary, and financial policies guide Budget construction. These policies guide the
County in preparing, adopting, and executing the Budget. Adhering to these policies provides several benefits
to the County, including:
• Assisting the Chairman and Commissioners in the financial management of the County
• Saving time and energy by regulating the discussion of financial matters
• Engendering public confidence in fiscal decisions made by the County
• Providing continuity over time as elected officials and personnel changes occur
Also, the County’s budgetary and financial policies act as a guard to ensure a balanced budget. A budget is
deemed “balanced” when approved expenditures and planned use of reserves do not exceed projected revenues.
The over-arching policies surrounding the Budget, development of financial forecasts, and fiscal responsibility
are summarized below.
Adopting / Amending Financial Policies
The County periodically reviews the financial policies to ensure that they reflect current best practices. The
Board of Commissioners has the authority to amend policies at a Commissioner’s meeting. The County’s
established budgetary and financial policies govern the general Budget, revenues, expenditures, fund balance,
debt, investment, capital facilities, reporting, and accounting.
General Budget Policies
As a part of the General Budgeting Policies, the County will:
• Receive citizen input to meet both the existing and future needs of residents.
• Pursue economy and efficiency in providing essential services. County services should not cost
more than similar services offered by private industry.
• Adopt a balanced budget in the General Fund per the requirements of Georgia Law.
• Maintain a stable property tax rate. The Commissioners will generally not increase property
taxes unless: (a) inflation forces operating costs upward faster than tax growth, or (b) essential
services need more adequate funding.
• Improve the productivity of its programs and employees.
• Reassess services and service levels during and budget process.
• Review annually fees and charges for uses, future capital facilities, licenses, and permits on
County services and facilities.
• Set fees and charges to cover the cost of services or slightly subsidize services provided for
unique or narrow segments of the community.
18 | P a g e• Maintain financial reserves to guard its citizens against service disruption in the event of
unexpected natural or human-made disasters; to provide additional funds for limited unforeseen
service needs, and to smooth fluctuations in revenues caused by changes in economic conditions.
• Maintain and replace equipment and capital improvements.
• Maintain market rates of pay to employees, which include both salary and benefits.
• Charge Enterprise fund for services provided by the General Fund
Revenue Policies
As a part of the Revenue Policies, the County will:
• Base revenue forecasts upon the best information available. In general, revenue forecasts will be
slightly conservative. During economic downturns, which result in revenue shortfalls, the County
will adjust anticipated expenditures to compensate.
• Amend the Budget so that expenses will be reduced to conform to revenue. Inter-fund loans are
permissible to cover temporary gaps in cash flow, but only when supported by a well-defined
repayment schedule of a short duration.
• Vigilantly pursue payments due to the extent consistent with the marginal costs of collection.
• Create a diversified and stable revenue base to protect County provided services from short-term
fluctuations in any one revenue source. The use of one-time revenues to fund ongoing
expenditures is discouraged.
Expenditure Policies
As part of the Expenditure Policies, the County will:
• Prioritize expenditures that will reduce future operating costs, such as increased utilization of
technology, equipment, and proven business methods.
• Maintain annual expenditures at a conservative growth rate. Increases in expenditures, as much
as possible, should be limited to the amount it costs the County to provide the same level of
services
Fund Balance Policies
As a part of the Fund Balance Policies, the County will:
• Define fund reserve classifications so that users of financial information understand the County’s
varying resources as promulgated by the Governmental Accounting Standards Board.
• Establish the expectation of fund reserves by fund type to guide the County’s leadership in
making financial decisions.
• Maintain adequate fund reserves so that the County has resources to meet daily operations,
unforeseen expenditures, offset unanticipated revenue fluctuations, remain liquid during
prolonged periods of revenue shortfalls, and reinforce the County’s overall financial health and
creditworthiness.
Debt Policies
As a part of the Debt Policies, the County will:
• Pay monetary liabilities when due so that County financial obligations shall be considered first
when allocating funds.
19 | P a g e• Plan the use of debt so that debt service payments will be a predictable and manageable part of
the Operating Budget. Debt service payments are not extended beyond the estimated useful life
of the project being financed.
• Maintain good communications with bond rating agencies concerning the County’s financial
condition. Seek to improve the County’s bond rating.
Investment Policies
As a part of the Investment Policies, the County will:
• Comply will all Federal, State, and other legal requirements so that the County invests in a
manner consistent with instruments allowed by regulatory bodies.
• Apply the “prudent investor” standard so that the County’s investments will be made with
judgment, care, discretion, and intelligence while considering the probable safety of the capital
and the income to be derived.
• Ensure the diversification of investments across issuers and maturities so that the risks of
investing, such as Credit Risk and Interest Rate Risk, are mitigated, and the safety of the capital is
preserved while meeting cash flow requirements.
• Maintain internal control and oversight so that County funds are protected from loss, theft, or
misuse.
Capital Improvement Policies
As part of the Capital Improvement Policies, the County will:
• Maintain a Capital Improvement Plan and update it periodically. Operating Budgets are funded to operate
and maintain new capital improvements adequately.
• Begin an Economic Analysis Study and update it annually so that the funding of Capital Improvements
keeps pace with inflation and development.
Reporting Policies As part of the Reporting Policies, the County will: • Prepare and deliver semi-annual detailed
financial reports to the County officials so that budgeted revenue projections and departmental expenditure
control are monitored. • Prepare and submit financial reports required by the State on time.
Reporting Policies
As part of the Reporting Policies, the County will:
• Prepare and deliver semi-annual detailed financial reports to the County officials so that budgeted
revenue projections and departmental expenditure control are monitored.
• Prepare and submit financial reports required by the State on time.
Accounting Policies
As a part of the Accounting Policies, the County will:
• Establish and maintain a high degree of accounting practices so that accounting systems will
conform to accepted principles of standards of the Government Finance Officers Association.
• Apply to the Government Finance Officers Association (GFOA) for its certificate and awards for
financial documents. • Prepare audit by an independent public accounting firm
20 | P a g eConsolidated Financial Schedule 21 | P a g e
Consolidated Financial Schedule 22 | P a g e
Five Year Consolidated Financial Schedule 23 | P a g e
Five Year Consolidated Financial Schedule 24 | P a g e
Revenue Sources
Total Budget - All Funds tax proceeds were collected on the sale of motor
Lamar County’s total budgeted revenue for FY 2023 vehicles, and property tax on these motor vehicles
is $21,661,344, which represents a .948% decrease was collected annually. However, with the
compared to the FY 2022 budget. This change is introduction of TAVT (Title Ad Valorem Tax),
mainly due to an increase in expected sales tax sales tax is no longer collected on motor vehicle
(LOST, SPLOST & TSPLOST), TAVT, property sales. Rather, a one-time TAVT is collected each
tax, and other taxes, as well as increased use of fund time the title (vehicle) changes ownership.
balance. For 2023, approximately 86% of the total Therefore, sales tax proceeds decreased the year
budget is funded by taxes. Taxes include sales, TAVT began but have shown growth since 2015
property, and other taxes, all of which are discussed with the improved economic conditions.
in detail below. The County’s second-largest Additionally, changes in transportation tax with the
revenue source is Intergovenmental Revenues, implementation of House Bill 170 have resulted in
which makes up 4.10% of the total budget. fewer sales taxes collected on motor fuel sales. Sales
taxes estimates for 2023 were based on historical
General Fund trends and future analysis with consideration for the
Revenue projections for the General Fund for FY changes discussed above.
2023 total $13,998,436, which represents a
$411,788 (3.03%) increase compared to the FY
2022 amendmented budget. The largest General SALES TAX
Fund revenue source is taxed at 86.12% of the
$2,000,000
General Fund budget. Intergovernmental Revenues
is the second-largest General Fund revenue source $1,500,000
at 4.1%. Fines & Forfeitures make up the third- $1,000,000
largest revenue source 3.69% of the total budget. At
$500,000
3.68%, Charges of Services are the fourth largest
revenue source of the General Fund. $-
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Sales Tax
Lamar County’s largest revenue stream is sales tax, Property Tax
which includes both Local Option Sales Tax Property tax revenues are 45.76% of the total
(LOST) and Special Purpose Local Option Sales budget. For the FY 2023 budget, property tax
Tax (SPLOST). The major retail establishments, revenues increased by $792,203 compared to the FY
including the local food restaurants, hardware 2022 budget. This increase is related to growth in
stores, online purchases, local grocery stores, and the commercial and personal property tax digest.
local businesses are the biggest contributors to sales During 2022, the net digest value increased for the
tax. Commercial growth is expected to continue in sixth year in a row. Property values and taxes are
Lamar County. Sales tax makes up 10.77% of the expected to experience marginal increases in the
total revenue budget in 2023. For FY 2023, LOST coming years. Estimates for this revenue stream
and SPLOST's budgeted revenues are 18.29% were based on the valuation of the tax digest,
higher than 2022 due to the expansion of retail historical trend analysis, and current economic
business in the county. Prior to March 2013, sales conditions.
25 | P a g ePROPERTY TAX CHARGES FOR
$800,000
$8,000,000 SERVICES
$600,000
$6,000,000
$4,000,000 $400,000
$2,000,000 $200,000
$-
$-
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Other Taxes Licenses and Permits
The other taxes category includes Hotel/Motel Tax, License and permit revenue is received from
Franchise Tax, Alcohol Tax, Insurance Premium businesses, as well as private citizens, in the form of
Tax, Title Ad Valorem Tax (TAVT), Intangible business licenses, grading permits, building permits,
Tax, Real Estate Transfer Tax, and Financial and rezoning permits. The FY 2023 budget for this
Institution Tax. This category makes up 29.6% of revenue stream represents a $4,300 or (2.12%),
the total revenue budget. For the FY 2023 budget, decrease from the FY 2021 budget. This revenue
this category increased by $243,390, or by 6.42%, stream is estimated to remain stable in the coming
compared to the FY 2022 budget. FY 2023 budgeted years based on historical trends and economic
revenues for this source were based on historical conditions.
trend analysis and current economic conditions.
LICENSES & PERMITS
OTHER TAXES $220,000
$4,500,000 $200,000
$4,000,000 $180,000
$160,000
$3,500,000
FY FY FY FY FY
$3,000,000 2019 2020 2021 2022 2023
FY FY FY FY FY
2019 2020 2021 2022 2023 Licenses & Permits
Other Tax Revenues
Intergovernmental Revenues
Intergovernmental revenues are revenues received
Charges for Service
Charges for service include recreation participation from other governmental entities and normally take
the form of grants. Grant funds are used to fund
fees, property tax collection fees and commissions,
important programs and projects for governmental
civil and criminal fees, inmate housing fees, and
services and operations. For the FY 2023 budget,
plan review fees. In FY 2023, this revenue stream is
intergovernmental revenues comprise 4.09% of the
projected to decrease by $39,977, or (7.2%), from
total budget. There was a $384,037, or (40.1%),
the FY 2022 budget. FY 2023 budgeted revenues for
decrease in this category for the FY 2022 budget.
this source were based on historical and future trend
Intergovernmental revenues are difficult to estimate
analysis.
given that potential grants for future years are often
unknown. Therefore, estimates for the budget are
based on known grant awards and historical funding
trends for recurring grant awards.
26 | P a g eOther Revenues
INTERGOVERNMENTAL
Other revenues include investment income, rental
$1,000,000
revenue, and other miscellaneous revenue sources.
$800,000 There is a decrease due to Lamar County Solid
$600,000 Waste not being on the County insurance. This
$400,000 revenue source is (.98%) of total budgeted revenues
$200,000 and is estimated based on historical trends and
$- economic factors.
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Fines and Forfeitures
OTHER REVENUES
$1,000,000
The fines and forfeitures category represents
$800,000
revenue generated through the court system. This
revenue stream funds 3.69% of the total budget and $600,000
is $21,533 less than the FY 2022 budget. Treatment- $400,000
based court sentences, in place of monetary fines, $200,000
have resulted in reduced revenues collected by the
$-
courts, but have improved outcomes for those who
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
have been adjudicated.
FINES & FORFEITURES
$600,000
$400,000
$200,000
$-
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
27 | P a g eCapital Projects 28 | P a g e
SPLOST Projects The voter-approved Special Purpose Local Option Sales Tax (SPLOST) is another pay-as-you-go method that works well for Lamar County due to the retail sales generated in the County. The County has used SPLOST revenues to fund capital needs including improvements to the Service Center, Recreation facilities Fire truck, fire protection improvements, and Public Works equipment and Road improvements. SPLOST II collections ended in October 2017. The Intergovernmental Agreement (IGA) for SPLOST III between Lamar County, City of Milner, Aldora and the City of Barnesville was made effective on November 10, 2016. The Agreement states that the County shall receive 57%, $5.3 million, and the Cities shall receive 43%, $4 million, of the estimated total of $9.3 million. The Agreement also states that the County shall be responsible for any amount exceeding their SPLOST III budget, and the City shall be responsible for any amount exceeding their SPLOST VI budget. On March 2017, Lamar County citizens approved the continuation of the Special Purpose Local Option Sales Tax (SPLOST). SPLOST VI collections began November 2017 and continue until October 2023. Projects to be funded during 2023 from SPLOST III are listed below. **New estimate for total Collections: $14,050,632 29 | P a g e
TSPLOST Projects The Intergovernmental Agreement (IGA) for TSPLOST between Lamar County, City of Milner, Aldora and the City of Barnesville was made effective on July 21, 2021. The Agreement states that the County shall receive 57% and the Cities shall receive 43% of the estimated total of $10.2 million. The Agreement also states that the County shall be responsible for any amount exceeding their TSPLOST budget, and the City shall be responsible for any amount exceeding their TSPLOST budget. On November 2021, Lamar County citizens approved the continuation of the Transportation Special Purpose Local Option Sales Tax (TSPLOST). Projects to be funded during 2023 from TSPLOST are listed below. Debt The Board of Commissioners purchased a shopping center to renovate for office space and new meeting room. The Board was able to the Lamar County Public Facilities Authority to obtain a Bond of $3,428,500 to purchase and renovate the utilize space. RATING AGENCIES An independent auditing firm performs an annual audit of the County’s standardized financial statements that are distributed for public and rating use. A strong credit rating from Moody’s and Standard & Poor’s (S&P) ensures that bonds are well accepted in the marketplace. A strong credit rating allows the County to obtain the lowest possible interest rates at the time of sale and the need to purchase municipal bond insurance for credit enhancement. 30 | P a g e
Departmental Information 31 | P a g e
Board of Commissioners
MISSION STATEMENT
Lamar County Government is committed to serving the public efficiently, preserving our heritage, safeguarding
the environment, protecting citizens, and improving the quality of life.
DESCRIPTION GOALS & OBJECTIVES
The Board of Commissioners serves as the The primary goal of the Lamar County Board of
governing authority for Lamar County government Commissioners is to present a balanced budget to
by setting public policy, enacting local laws and the citizens of Lamar County while meeting the
regulations, administering county property, setting needs of the citizens. The Board of Commissioners
the annual tax rate, and exercising general financial will work well with elected officials and staff to
management. The Commissioners partner with develop a balanced budget that everyone can work
citizens to make Lamar County a community of with.
pride and choice for people to live, work and
recreate. The Commission consists of a chairman BUDGET HIGHLIGHTS
elected county-wide and four members. In FY 2023, The 2023 budget increased by 51.9% compared to
the Board's major initiatives will be to strengthen its the 2022 budget. Most of the increase in salaries
relationships with the state and federal government, due changes in base pay for elected officials.
focus on economic development, and stewardship of
the County’s finances.
Commissioners
$139,084
$150,000
$89,628 $97,156 $91,593
$74,638 $76,603 $79,641
$100,000
$50,000
$-
2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Adopt
32 | P a g eBoard of Elections
MISSION STATEMENT
The Board of Elections is committed to nurturing and protecting democracy for the citizens of Lamar County
through the voter registration and electoral process and to providing impartial elections in accordance with state
and federal laws in an efficient, effective, and timely manner.
and to maintain secure, precise voting
DESCRIPTION records.
The Elections Office is responsible for maintaining • To provide impartial elections in an
all voter registration files, updating registration efficient, effective, and timely manner.
information with the State, and maintaining hard
files. The Elections Office conducts efficient, Goal #2 To uphold Goal #1 through the 2023
secure, and convenient elections for the voting Election year. With no changes of polling locations
public, keeps all precinct and commission maps & increase of voting population.
current, and serves as the ethics filing officer for the • Prepare polling place instructional tasks that
State Ethics Commission. can be done in advance.
• Use all means available to notify and
GOALS & OBJECTIVES encourage the voting public of absentee/
Goal #1: Nurture and protect democracy for the advance voting opportunities to minimize
citizens of Lamar County in accordance with State wait on election day.
and Federal laws.
BUDGET HIGHLIGHTS
• To provide ease and availability of voter The 2023 budget increased by 4.98% compared to
registration to the citizens of Lamar County the 2022 budget.
33 | P a g eBoard of Elections
$350,000 $323,799
$308,431
$300,000
$235,796
$250,000 $205,509
$200,000 $165,048
$145,048 $145,883
$150,000
$100,000
$50,000
$-
2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Adopt
34 | P a g eGeneral Administration
MISSION STATEMENT
Lamar County Government is committed to serving the public efficiently, preserving our heritage, safeguarding
the environment, protecting citizens, and improving the quality of life.
DESCRIPTION procedures, and coordinating departmental
The County Administration budget includes the activities to support goals and initiatives set by the
County Administrator and staff. The County Board.
Administrator serves as the Chief Operating Officer
and reports to the Board of Commissioners. The BUDGET HIGHLIGHTS
County Administrator’s responsibilities include The 2023 budget decrease by 32.3% compared to
managing nine administrative departments, the 2022 budget.
implementing management standards, and operating
Administration
$2,394,293
$2,500,000
$2,000,000
$1,500,000 $1,240,943
$982,696 $954,261
$1,000,000 $609,558 $646,159
$526,514
$500,000
$-
2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Adopt
35 | P a g eInformation Technology
MISSION STATEMENT
To support all internal County departments through the use of efficient technology and maintenance of the
equipment.
DESCRIPTION BUDGET HIGHLIGHTS
The Information Technology (IT) Department The 2023 budget increased by 21.2% compared to
provides computing, applications management, IT the 2022budget.
procurements, network, and telecommunications
services to all Lamar County government offices.
Information Technology
$151,939
$160,000
$140,000 $122,845 $117,000
$103,838 $97,277 $96,513
$120,000
$100,000
$80,000 $60,428
$60,000
$40,000
$20,000
$-
2017 2018 2019 2020 2021 2022 2023 Adopt
Actual Actual Actual Actual Actual Budget
Appropriations $103,838 $60,428 $151,939 $122,845 $97,277 $96,513 $117,000
36 | P a g eTax Commissioner
MISSION STATEMENT
To fulfill the duties of this office in the best interest of the citizens and the levying authorities we serve efficiently
and courteously.
GOALS & OBJECTIVES
DESCRIPTION Make it easier for citizens to pay.
The Tax Commissioner is an elected Constitutional • Continue to update technology so citizens
Officer. The Tax Commissioner’s responsibilities can pay online, by mobile device, drive-thru,
include billing, collecting, and disbursing all taxes and in office.
as prescribed by the laws of the State of Georgia.
The Tax Commissioner also serves as the motor BUDGET HIGHLIGHTS
vehicle tag and title agent for the State of Georgia. The 2023 budget increased by 8.7% compared to the
2022 budget.
Tax Commissioner
$340,994
$295,622 $313,577
$350,000 $281,447 $277,645
$260,398 $261,953
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 2023 Adopt
Budget
Appropriations $260,398 $261,953 $281,447 $277,645 $295,622 $313,577 $340,994
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