departmental summary - Columbus_ Georgia Consolidated by wangnianwu

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									      Columbus, Georgia




Columbus Consolidated Government
        Fiscal Year 2011
     Recommended Budget
       Presented to Council – April 27, 2010
     Columbus Consolidated Government
          Annual Operating Budget
         July 1, 2010 - June 30, 2011


                Mayor and Council

                 Mayor – Jim Wetherington

 Mayor Pro-Tem, Councilor, District 4 - Evelyn Turner Pugh

Budget Review Chairman, Councilor, At Large – Berry “Skip”
                     Henderson

         Councilor, District 1 – Jerry “Pop” Barnes

            Councilor, District 2 – Glenn Davis

            Councilor, District 3 - Julius Hunter

             Councilor, District 5 – Mike Baker

             Councilor, District 6 – Gary Allen

       Councilor, District 7 - Evelyn “Mimi” Woodson

        Councilor, District 8 – C. E. “Red” McDaniel

           Councilor, At Large – Wayne Anthony



                       Isaiah Hugley
                       City Manager
    Lisa Goodwin                         David Arrington
 Deputy City Manager                   Deputy City Manager
TABLE OF CONTENTS
Section Title......................................................................................................... Page

Table of Contents ......................................................................................................i

Introduction
      Mayor’s Budget Message ................................................................................1
      City Manager’s Budget Message.....................................................................4

Budgetary
    Policies and Procedures ................................................................................A-1
    Budget Preparation Schedule ........................................................................A-6

Financial Summaries
     The Big Picture ...........................................................................................B-1
     General Fund ............................................................................................B-11
     LOST Fund ................................................................................................B-23
     Stormwater (Sewer)...................................................................................B-26
     Paving ........................................................................................................B-28
     Medical Center ..........................................................................................B-30
     Integrated Waste ........................................................................................B-31
     Emergency Telephone ...............................................................................B-33
     Economic Development Authority Fund ..................................................B-34
     Debt Service ..............................................................................................B-35
     Transportation............................................................................................B-37
     Parking Management.................................................................................B-39
     Columbus Iron Works Convention & Trade Center .................................B-40
     Bull Creek..................................................................................................B-42
     Oxbow Creek .............................................................................................B-44
     Civic Center ...............................................................................................B-45
     CDBG ........................................................................................................B-47
     WIA ...........................................................................................................B-48
     Employee Health and Life Insurance ........................................................B-49
     Risk Management ......................................................................................B-50

Personnel...............................................................................................................C-1




                                                             i
TABLE OF CONTENTS                                 (continued)


General Fund

General Administration
    Council ..........................................................................................................D-1
    Clerk of Council............................................................................................D-2
    Mayor ............................................................................................................D-3
    Internal Auditor.............................................................................................D-4
    City Attorney.................................................................................................D-5
    City Manager.................................................................................................D-6
    Recorder’s Court…………………………………………………………...D-
7

Finance ..................................................................................................................D-8

Information Technology......................................................................................D-9

Human Resources .............................................................................................D-10

Inspections and Codes .......................................................................................D-12

Planning ..............................................................................................................D-14

Community Reinvestment.................................................................................D-15

Engineering.........................................................................................................D-16

Public Services.................................................................................................. D-17

Parks and Recreation ...................................................................................... D-18

Cooperative Extension Service ........................................................................D-19

Boards and Commissioners
    Board of Tax Assessors..............................................................................D-20
    Board of Elections and Registrations........................................................ D-21

Police .................................................................................................................D-22

Fire .................................................................................................................... D-23

                                                              ii
TABLE OF CONTENTS                                 (continued)



Muscogee County Prison .................................................................................D-24

Judicial and Statutory
Superior Court
     Judges .........................................................................................................D-25
     District Attorney.........................................................................................D-26
     Adult Probation Office...............................................................................D-27
     Juvenile Court ............................................................................................D-28
     Juvenile Court Clerk ..................................................................................D-29
     Court Intake Services……………………………………………………...D-30
     Circuit Wide Juvenile Court .....................................................................D-31
     Jury Manager..............................................................................................D-32
     Victim/Witness Assistance Program..........................................................D-33
     Clerk of Superior Court..............................................................................D-34

State Court
     Judges .........................................................................................................D-35
     Solicitor ......................................................................................................D-36

Public Defender.................................................................................................D-37
     Muscogee County Public Defender……………………………………….D-38

Municipal Court
   Judge ..........................................................................................................D-39
   Clerk ...........................................................................................................D-40
   Marshal.......................................................................................................D-41

Judge of Probate ...............................................................................................D-42

Sheriff.................................................................................................................D-43

Tax Commissioner ............................................................................................D-44

Coroner ..............................................................................................................D-45


Non Departmental
    Summary ....................................................................................................D-46

                                                             iii
TABLE OF CONTENTS                                (continued)




LOST Fund
 Public Safety
     Crime Prevention/Intervention....................................................................D-47
     Civic Center……………………………………………………………….D-
48
     Public Services……………………………………………………………D-49
     Parks & Recreation………………………………………………………..D-
50
     Police ...........................................................................................................D-51
     E911……………………………………………………………………….D-
53
     Fire/EMS .....................................................................................................D-54
     MCP ............................................................................................................D-55
     District Attorney…………………………………………………………..D-
56
     State Court Solicitor ....................................................................................D-57
     Public Defender ...........................................................................................D-58
     Marshal ........................................................................................................D-59
     Clerk of Municipal Court………………………………………………….D-
60
     Sheriff .........................................................................................................D-61
     Coroner………………………………………………………………...….D-62
     Non Departmental………………………………………………………....D-
63
     Metra………………………………………………………………………D-
64
  Infrastructure
     Information Technology..............................................................................D-65
     Engineering………………………………………………………………..D-
66
     Public Services……………………………………………………………D-67
     Non Departmental…………………………………………………………D-
68


                                                            iv
TABLE OF CONTENTS                                (continued)


Stormwater (Sewer) Fund
    Engineering ................................................................................................D-69
    Public Services ............................................................................................D-70
    Non Departmental .......................................................................................D-71



Paving Fund
     Engineering .................................................................................................D-72
     Public Services ...........................................................................................D-73
     Non Departmental .......................................................................................D-74

Medical Center Fund ........................................................................................D-75

Integrated Waste Fund
     Public Services ............................................................................................D-76
     Parks and Recreation ...................................................................................D-77
     Non Departmental .......................................................................................D-78


Emergency Telephone Fund
    E-911 ..........................................................................................................D-79

CDBG Fund .......................................................................................................D-80

JTPA/WIA Fund ................................................................................................D-82

Economic Development Authority Fund ........................................................D-83

Debt Service ........................................................................................................D-84

Transportation Fund
    Metra............................................................................................................D-85

Parking Management Fund
    Parking Management..................................................................................D-86

                                                           v
TABLE OF CONTENTS                               (continued)



Columbus Ironworks Convention and Trade Center
    Trade Center ...............................................................................................D-87


Bull Creek Golf Course Fund
     Bull Creek Golf Course..............................................................................D-88

Oxbow Creek Golf Course Fund
    Oxbow Creek..............................................................................................D-89

Civic Center Fund
     Civic Center ................................................................................................D-90

Employee Health Care & Life Insurance Fund .............................................D-91

Risk Management Fund ..................................................................................D-92

Capital Improvement Projects...........................................................................E-1

Appendix
    Glossary........................................................................................................ F-1
    Capital Outlay Requests ............................................................................... F-6
    Acknowledgements .................................................................................... F-10




                                                           vi
            COLUMBUS CONSOLIDATED
                 GOVERNMENT
                     Georgia’s First Consolidated Government
                             Post Office Box 1340
                         Columbus, Georgia 31902-1340
Jim Wetherington, Mayor                                           Telephone (706) 653-4712
                                                                        FAX (706) 653-4970
                                                                       TDD (706) 653-4494

April 27, 2010

To The Citizens of Columbus, Georgia and the Columbus City Council

Dear Fellow Citizens:

During my campaign for Mayor of Columbus, I promised our citizens that I would
be actively involved in the budget process for our government. I believe I have
lived up to that with the preparation of this budget, and will continue until this
process is complete. This budget has been, by far, the most difficult of the four I
have presented for your consideration.

I present this budget to you as your Mayor in the amount of $223,535,762, plus
the Other Local Option Sales Tax (LOST) of $56,340,063 for a total budget of
$279,875,825. The citizens approved the Other LOST with an effective date of
January 1, 2009. As I committed and the Columbus City Council confirmed, 70
percent is allocated to Public Safety including a $3,000 annual supplement to all
sworn officers and 30 percent to Infrastructure. A total of $30,145,848, which
represents the Other LOST collections for calendar year 2009, will be used for
the 2011 property tax rollback requirement and $3,092,016 for the debt service
on the 2010 Columbus Building Authority Bonds. The FY11 Recommended
Budget is 19.14% over the FY10 Adopted Budget, but only 4.49% increase
excluding the Other LOST budget.

The millage tax rate for funding this budget has decreased in Urban Service
District 1 decreased from 17.91 mills to 10.62 mills for FY11. The tax rate for
Urban Service District 2 will decrease from 12.99 mills to 7.06 mills and for Urban
Service District 4 will decrease from 11.70 mills to 5.82 mills. This change in
millage rate is due to the property tax rollback required by the implementation of
the Other Local Option Sales Tax in 2009.

In preparing this budget, various factors were considered to ensure our city
government meets the challenges we continue to face during difficult economic
times. Departments were held to their FY10 operational budget with only slight



                                        1
modifications in the departmental operating budgets. We will, however, continue
to provide high level and quality services to the citizens we serve.

October 1, 2008, the UGA Pay Plan was adjusted to 100 percent of the July 1,
2008 market including longevity increases for our current employees of one step
for two to nine years of service, and two steps for 10 or more years of service.
Advancement or adjustment to the UGA Pay Plan has been postponed for FY11
until revenue can support and sustain any additional increases. Employee health
care contributions will remain the same in FY11.

My budget recommendation does not contain funding for any additional General
Fund positions. In accordance with the staffing commitments anticipated by the
Other LOST, I am recommending fifteen additional positions in FY11. I am
recommending three positions for the Muscogee County Prison, one position for
the District Attorney’s Office, two positions for the Municipal Court Clerk’s Office,
three positions for the Marshal’s Office, and six positions for the Sheriff’s Office.
Additional positions committed from this funding source will be allocated in future
years.

In the area of capital purchases, this budget recommends no General Fund
capital purchases, $1,649,333 across all other operating funds and $2,649,428
from the Other LOST. We plan to revisit our capital needs at mid-year, and may
request additional capital to be funded from the General Fund-Fund Balance
based on the year-end closeout of FY10 if funds are available. The same holds
true for the Capital Improvement Program, with only one amount funded from the
General Fund for $198,715 for the Baker Village project, $1,871,192 across all
operating funds and $7,215,150 from the Other LOST. Currently, we are not
able to fund crucial facility and infrastructure requirements at the desired level.

This budget is presented to you as a balanced budget, using the General Fund-
Fund Balance to meet commitments to several economic development projects,
including the Baker Village Revitalization project, NCR, and a first-time
commitment to the River Restoration project. The recommended commitment to
the River Restoration project is $1.66 million for each of the next three years.
This project will return some $42 million annually to our area when it is completed
in 2012 and will create more than 700 new jobs. Also included in the budget are
subsidies for the Integrated Waste Fund, Bull Creek Golf Course, Oxbow
Meadows Golf Course, and Emergency 911 Funds. The Employee Pension Fund
requires an additional $4 million annual contribution, and this budget
recommends $1,610,044 from the General Fund-Fund Balance towards the
additional requirement. The administrative policy of the Columbus Consolidated
Government is to maintain 90 days in the General Fund-Fund Balance. The
undesignated fund balance at June 30, 2009 after FY10 budget commitments
was 90.67 days. After FY11 commitments the Fund Balance will be just over 77
days. With the intentional absence of a mid-year budget amendment for FY10,
this excess over the 90 days was preserved for the FY11 budget to compensate



                                         2
for any declines in select revenue sources. Another mechanism used in the
current fiscal year to preserve the General Fund-Fund Balance was to postpone
any hiring the last quarter of FY10. Also, $561,933 of the Transportation Fund’s
reserves is used to balance the Transportation Fund as its operations are
evaluated for the future. You will see $145,366 of the Parking Management
Fund’s reserves has been used to balance the Parking Management Fund as its
operations are evaluated in the future. Some $72,584 of the Trade Center
Fund’s reserves is used to balance the Trade Center Fund, as well, pending
future developments.

This budget was prepared to be able to sustain the level of funding in future
years and is fiscally responsible. To Budget Chair Skip Henderson and other
members of Council, I look forward to the discussions with each of you on what is
included in this recommended budget to meet the needs and desires of the
citizens and of our great city today while preparing for future growth and its
impact.

I want to thank City Manager Isaiah Hugley, Finance Director Pamela Hodge and
the staff from each of their departments for their work in drafting this budget.

This is my recommended budget for FY11.

Sincerely,




Jim Wetherington, Mayor
City of Columbus, Georgia




                                       3
                                                April 27, 2010


Dear Ladies and Gentlemen:

Columbus, Georgia is in a unique situation as we continue to prepare for the growth of our community and
meet the increased demands of the citizens, with limited revenue growth potential and the expected decline in
select revenue sources. The nation is continuing to experience unprecedented times in the housing and
financial markets, which has not left Columbus, Georgia untouched. The Columbus Consolidated Government
is committed to providing services to meet the demands of our citizens and be prepared for the expected
growth as we continue to stand for “PAST”, Performance, Accountability, Service, and Trust.

In preparing this FY11 Recommended Budget, the needs and demands of the citizens we serve were at the root
of our concerns. The goal for the FY11 Operating Budget was to live within our means, meet the citizen’s
requirements, and maintain the current staffing levels. With the local, regional and national economy
experiencing contractions in consumer spending and housing, this budget cycle experienced challenges. The
FY11 Operating Budget is balanced at $279,875,825 ($223,535,762 plus the Other Local Option Sales Tax
(LOST) of $56,340,063, including $30,145,848 for the rollback requirement). In order to balance the budget,
$6,297,204 of fund balance across all operating funds was used plus $26,040,063 of the Other LOST Fund
Balance. Fund Balance of $198,715 was used from the General Fund for the approved commitment to the
Baker Village Revitalization project, $948,000 for the commitment to the Development Authority-NCR
Project, $1,666,667 for the River Restoration Project, $1,093,895 was used from the General Fund for
subsidies to the Integrated Waste Fund, Bull Creek Golf Course, Oxbow Creek Golf Course and Emergency
911 Funds, $1,610,044 was used from the General Fund towards the additional pension contribution of
$4,000,000, $561,933 was used from the Transportation Fund, $145,366 was used from the Parking
Management Fund, and $72,584 for the Trade Center Fund. Fund Balance of $26,040,063 was used from the
Other LOST to include $21,849,062 of the funds set aside for the rollback requirement and $4,191,001 of
funds reallocated from FY10. The staffing for the government in the General Fund for FY11 was increased by
one position in the Elections office by downgrading two positions to create three positions with no budgetary
impact. The expected slow growth in the City’s digest provided only minimal operation changes in a few key
areas, with most departments operating budget remaining the same as FY10 in the General Fund. The growth
does not meet the increased demands for capital and infrastructure repair and replacement.

The millage rate is reduced from 17.91 mills to 10.62 mills for USD #1, 12.99 mills to 7.06 mills for USD #2
and 11.70 mills to 5.82 mills for USD #4. The total General and Urban district subject to the 9 mill cap was
reduced to 1.71 mills in USD #1, 1.61 mills in USD #2, and 1.49 mills in USD #4 due to the Other Local
Option Sales Tax rollback requirement. The millage was reduced by the appropriate millage based on the
2009 calendar year LOST collection of $30,145,848.

Challenges

We continue to struggle for replacement of capital equipment and infrastructure. This has been somewhat
alleviated with the approval of the 2009 Other Local Option Sales Tax on July 15, 2008. The new LOST
became effective January 1, 2009. The Columbus City Council confirmed by resolution to dedicate 70% of the
tax to Public Safety and 30% of the tax to Infrastructure. In this budget, we were not able to fund requests for
equipment and infrastructure in the General Fund. We were able to fund minimal capital requests in other
operating funds, but left many justified equipment requests and projects unfunded. If funding is available,


                                                       4
  additional capital and infrastructure will be requested out of fund balance during the mid year budget
  amendment, once FY10 year end accounting has been completed. Costs of operations remains at a minimal
  level. Pension costs continue to escalate. The requirements of the pension fund will continue to have a
  significant impact on the personnel costs now and in the future with the requirement of governments to
  quantify post employment health benefits. In FY09, the pay and classification study conducted by the
  University of Georgia was adjusted to 100% of the July 1, 2008 market rate and was implemented on October
  1, 2008. An advancement or adjustment to the UGA Pay Plan has been postponed for FY11 until revenue
  can support and sustain any additional increases.

  Budget Process

  Early in the budget preparation period, we forecasted that growth in revenues would not fully support the
  operations of the government but the combination of reduction in expenditures, delaying capital and
  infrastructure purchases, preserving General Fund-Fund Balance, and one-time revenues allowed us to balance
  the budget during this difficult economic time. No growth of the tax digest for FY11 is estimated and a 96%
  collection rate is projected. Departments were held to the FY10 operating budgets with a select few
  departments allocated additional resources to meet operational and service requirements. With departments
  essentially operating at minimal funding levels, departments will have the extraordinary challenge of providing
  more, in most cases, with continued less financial resources and no additional human resources.

  The chart below details the Recommended Operating Budget for FY11. The left column identifies the funding
  for each fund, and the right column shows the appropriation for each fund in comparison with the adopted
  budget for FY10. The Fund Balance column identifies those funds, which requires fund balance to balance
  their appropriations: General Fund and Parking Management Fund.

                                         FISCAL YEAR 2011
                             SUMMARY OF FUNDS AND APPROPRIATION
                    TOTAL FUNDING                              TOTAL APPROPRIATION
   FUNDS            FY11         FUND         TOTAL        FY11           FY10        %
                  REVENUE      BALANCE                    BUDGET        ADOPTED     CHANGE
General          $145,238,609   $5,517,321 $150,755,930   $150,755,930 $145,771,599    3.42%
Stormwater          4,781,819            0     4,781,819     4,781,819    5,301,171   -9.80%
(Sewer)
Paving              13,676,754                0     13,676,754           13,676,754      13,692,120         -0.11%
Medical Center      12,606,257                0     12,606,257           12,606,257      12,426,041          1.45%
Integrated           9,864,049                0      9,864,049            9,864,049       9,973,491         -1.10%
Waste
E911                 3,264,640               0       3,264,640            3,264,640       3,206,271         1.82%
Debt Service        10,584,797               0      10,584,797           10,584,797       6,076,917        74.18%
Transportation       5,593,029         561,933       6,154,962            6,154,962       6,186,556        -0.51%
Parking                185,500         145,366         330,866              330,866         331,120        -0.08%
Management
Trade Center         2,676,854          72,584       2,749,438            2,749,438       2,735,869         0.50%
Bull Creek           1,643,970               0       1,643,970            1,643,970       1,639,079         0.30%
Oxbow Creek            557,515               0         557,515              557,515         570,507        -2.28%
Civic Center         5,556,264               0       5,556,264            5,556,264       5,017,622        10.74%
Economic             1,008,501               0       1,008,501            1,008,501         994,083         1.45%
Development
Sub-TOTAL        $217,238,558       $6,297,204    $223,535,762         $223,535,762    $213,922,446         4.49%
2009 Other         30,300,000       26,040,063      56,340,063           56,340,063      21,000,000       168.29%
LOST
TOTAL            $247,538,558      $32,337,267    $279,875,825        $279,875,825     $234,922,446        19.14%



                                                        5
   FUNDS             FY11            FUND              TOTAL               FY11             FY10           %
                   REVENUE          BALANCE                               BUDGET          ADOPTED        CHANGE
Health             $19,200,000             0          $19,200,000          $19,200,000    $19,059,283       0.74%
Risk                 3,740,000             0            3,740,000            3,740,000      3,387,000      10.42%
Management
Community             1,959,970                 0       1,959,970             1,959,970     1,798,257         8.99%
Development
WIA                   1,525,740                 0       1,525,740             1,525,740     1,614,134        -5.48%

  The total operating budget is $223,535,762, excluding the Other Local Option Sales Tax, WIA, Community
  Development, Risk Management and Health Insurance Fund and $279,875,825 with the Other LOST. WIA
  and Community Development have different budget cycles due to federal regulations; an estimated budget is
  incorporated in the regular budget process. Budget adjustments for these funds will be forwarded to Council in
  the Fall.

  Assessment

  The Columbus Consolidated Government offers an array of services to its residents including public safety,
  judicial, parks and recreation, sanitation and general government operations. At the time of consolidation in
  1971, the government recognized that not all citizens within Muscogee County would receive equivalent levels
  of service. In recognition of this disparity, specific tax districts were established to levy taxes in direct
  proportion to services provided within each taxing district.

  Currently, there are three urban service districts (USD1, USD2, and USD4), not including the special districts
  created for the Business Improvement District. The assessment and millage set for the primary three districts
  are distinguished by the services provided to each district: general services and urban services. The general
  services are provided to the total area of Muscogee County as fixed and established on the effective date of the
  last amendment to the charter. Functions and services provided to the general service district are commonly
  available and accessible or otherwise provided to all residents throughout the total area of the county.
  Examples are judicial services, parks and recreation, city administration, certain police services, health
  facilities and incarceration facilities. Urban service districts provide more comprehensive and intensive levels
  of governmental duties. Examples are fire protection, police patrol services and street maintenance. The total
  millage for urban and general service plus transportation services has a nine-mill cap not including debt
  service, Medical Center appropriation, and road and stormwater (sewer) millages.

  The criterion for calculating the millage rate in each district is outlined below.

          General Service - Services are of equal level throughout the county. Taxes are levied on all
          Muscogee County property owners.

          Medical Center Tax - A three-mill levy is assessed with revenue paid to the Hospital
          Authority for medical care of county residents who cannot afford medical treatment.

          METRA - This tax is levied to subsidize mass transit in the city. Taxes are levied after all
          other income from fares and other service charges and other governmental entities are
          calculated.

          Urban Service - Services are diverse in various sections of the county. Taxes are levied
          proportionately on property owners of each district based on the level of service.




                                                           6
                 Fire Tax - The millage rate is dependent on the Fire Department’s ISO rating for each
                 district. They are proportional to the relative cost to insure a classified rated brick - veneer
                 single family dwelling of average value of all such family dwellings throughout the county.

                 Patrol Services - The tax rate is calculated according to the median response time on all
                 police calls.

                 Stormwater (Sewer) - The tax rate is calculated according to the number of miles of public
                 roads and streets in the district, which are maintained at local expense.

                 Street Maintenance - The tax rate is calculated according to the number of miles of public
                 roads in each district per acre of land. Taxes are levied in the Paving Fund for this activity.

      The chart below shows the distribution of the millage among districts.

                                          TAX MILLAGE COMPARISON
                                     FY10 ADOPTED TO FY11 RECOMMENDED
                       URBAN SERVICE DISTRICT #1 URBAN SERVICE DISTRICT #2 URBAN SERVICE DISTRICT #4
                        FY10    FY11     Change    FY10     FY11   Change    FY10    FY11    Change
                       Adopted   REC              Adopted    REC            Adopted  REC
Total General and
                              8.18       1.01        -7.17           6.72     0.91       -5.81         6.55         0.79   -5.76
Urban
METRA                         0.82       0.70        -0.12           0.82     0.70       -0.12         0.82         0.70   -0.12
Total Subject to
                              9.00       1.71        -7.29           7.54     1.61       -5.93         7.37         1.49   -5.88
Cap

Stormwater
                              1.22       1.22         0.00           0.21     0.21        0.00         N/A          N/A    N/A
(Sewer)
Paving                        3.36       3.36         0.00           0.91     0.91        0.00         N/A          N/A    N/A
Medical Center                3.00       3.00         0.00           3.00     3.00        0.00         3.00         3.00   0.00
Total
                            16.58        9.29        -7.29          11.66     5.73       -5.93       10.37          4.49   -5.88
M&O
Debt Service                  1.08       1.08         0.00           1.08     1.08        0.00         1.08         1.08   0.00
Economic
                              0.25       0.25         0.00           0.25     0.25        0.00         0.25         0.25   0.00
Development
Total Tax Rate              17.91      10.62         -7.29          12.99     7.06       -5.93       11.70          5.82   -5.88

      In Urban Service District #1, which encompasses most of the community’s land area, the millage rate will
      reduce from 17.91 mills to 10.62 mills. Funding is continued for economic development activities. In Urban
      Service District #2, which extends along the northern boundary of Columbus, the tax rate will decrease by 5.93
      mills to 7.06. In Urban Service District #4, which is presently limited to some small parcels near the Fort
      Benning reservation, tax rate will decrease by 5.88 mills to 5.82. The decrease is due to the Other Local
      Option Sales Tax rollback requirement of $30,145,848, which represents the 2009 calendar year collections of
      the Other LOST. Under the requirements of the Taxpayer Bill of Rights, three public hearings will be held in
      order for citizens to discuss the changes in the tax rate.




                                                                7
Personnel Changes and Employee Compensation

Each year, a major portion of the budget is allocated to personnel costs. In FY11, that percentage will reach
over 54%. This budget postpones any advancement or adjustment of the University of Georgia pay and
classification plan. The pay plan was advanced to 100% of the July 1, 2008 market rate on October 1, 2008.
The city will maintain its annual contribution of $5,400 per employee for health care and the employee’s
premium will remain the same also. A preferred rate is offered to those employees who are not tobacco users.
There is an additional premium for employees with spouses who have access to employer sponsored health
insurance. Staff will continue to pursue development of “tools” to help our employees make better health
choices based on education and cost cutting strategies. Pay adjustment for constitutional officers and those
employees affected by the State of Georgia pay system will not receive an increase in FY11.

There is a net increase of one position in the General Fund for the Elections Office by downgrading two
positions and creating three positions with no budgetary impact. There is an increase of 15 positions in the
Other Local Option Sales Tax Fund. Other personnel adjustments are outlined in Section C of this document.

Capital Projects and Capital Outlay

The FY11 budget includes $9,086,342 in capital improvements projects ($7,215,150 for Other LOST) and
$4,298,761 for capital outlay ($2,649,428 for Other LOST). Funding has been included for road resurfacing,
and pipe rehabilitation and replacement. Details of the capital improvement projects are found in Section E.
The capital outlay is detailed in the Appendix – Section F.

Departmental Highlights

Listed below are the major budget highlights for each department. In the interest of brevity, only substantial
operational changes are identified. Some departmental budgets have increases in personnel costs because of
the increase in pension costs. Major changes beyond personnel are identified with additional details contained
in the following sections of the document.

♦       The Legislatives’ FY11 funding level is $523,149, a 2.24% increase from the FY10 adopted budget.
        This department includes the Council and the Clerk of Council divisions.

♦       The Executive’s FY11 funding level is $465,121, a 2.58% increase from the FY10 adopted budget.
        This department includes the Mayor’s Office, the Mayor’s Committee for Persons with Disabilities,
        and the Internal Auditor Department. The Crime Prevention/Intervention program will also receive
        funding from the Other Local Option Sales Tax in the amount of $1,000,000.

♦       The City Attorney’s Office FY11 funding level is $722,467, a 1.36% increase from the FY10 adopted
        budget.

♦       The City Manager’s FY11 funding level is $1,570,783, a 1.38% increase from the FY10 adopted
        budget. This department includes the City Manager’s Office, Mail Room, Public Information,
        Criminal Justice Coordination, Risk Management, and Citizen Service Center divisions. The
        Recorder’s Court division moved from the Sheriff’s Office to the City Manager’s Office in FY10.
        The funding for Recorder’s Court increased by 0.08% in FY11 to $946,875.

♦       Finance’s FY11 funding level is $2,454,321, a 2.26% increase from the FY10 adopted budget. This
        department includes the Director’s Office, Accounting, Revenue, Financial Planning, and the
        Purchasing divisions.




                                                      8
♦   Information Technology’s FY11 funding level is $3,595,690, a 0.89% increase from the FY10
    adopted budget. The Information Technology Department will also receive funding from the Other
    Local Option Sales Tax in the amount of $250,000.

♦   Human Resources' FY11 funding level is $1,718,925, a 3.30% increase from the FY10 adopted
    budget. This department includes the Director and Employee Benefits divisions.

♦   Inspections and Code Enforcement’s FY11 funding level is $1,822,490, a 0.02% decrease over the
    FY10 adopted budget. This includes the Inspections and Code Enforcement Department and Print
    Shop.

♦   The Planning Department’s FY11 funding level is $326,693, a 6.01% decrease from the FY10 adopted
    budget.

♦   Engineering Department’s FY11 funding level is $2,175,694, a 0.47% increase over the FY10 adopted
    budget. This department includes Traffic Engineering, Geographic Information Systems and Radio
    Communications divisions. In addition to the aforementioned divisions, which are funded in the
    General Fund, this department manages divisions funded in the Sewer and Paving Funds. Engineering
    Department’s Drainage Division will operate with $708,886; a 1.86% decrease from FY10's adopted
    budget and the Highways & Roads Division will operate with $1,070,256, a 2.52% decrease from
    FY10's adopted budget.

♦   Public Services’ FY11 funding level is $8,087,836, a 3.26% increase from the FY10 adopted budget.
    This department includes the Director’s Office, Fleet Management, Special Enforcement, Cemeteries,
    Facilities Maintenance, and Other Maintenance & Repairs divisions. Besides managing the
    aforementioned divisions, which are funded in the General Fund, the department manages divisions in
    other Operating Funds that are listed below: Two divisions, Sewer Maintenance and Other
    Maintenance & Repairs, operate with $3,245,670 in the Sewer Fund. This allocation is a 13.18%
    decrease from the FY10 adopted budget for Public Services’ sewer construction and maintenance
    activities. The Public Services’ Department will also receive funding from the Other Local Option
    Sales Tax in the amount of $118,935 for personnel and $300,000 for Facility Improvements.

        ♦ Six divisions; Street Improvements, Landscape & Forestry, Street Repairs &
          Maintenance, Right-of-Way Maintenance, ROWM Community Services, and
          Other Maintenance & Repairs, operate with $10,638,744 in the Paving Fund.
          This allocation is a 1.68% increase over the FY10's adopted budget for Public
          Services’ paving and maintenance activities.

        ♦ Six divisions; Solid Waste Collection, Recycling, Granite Bluff Inert Landfill,
          Oxbow Meadow Inert Landfill, Pine Grove Landfill, and Other Maintenance &
          Repairs, operate with $8,906,187 in the Integrated Waste Management Fund.
          This allocation is a 2.42% decrease from the FY10 adopted budget for Public
          Services’ waste management program and maintenance activities.

        ♦ Other Maintenance & Repairs is budgeted in the Metra Fund for $12,000 and in
          the Civic Center Fund for $100,000.

♦   Parks & Recreation’s FY11 total funding level is $10,252,778, a 1.29% increase from the FY10
    adopted budget. This department includes the Director’s Office, Park Services, Recreation Services,
    Community Schools, Athletics, Therapeutics, and Special Facilities (Memorial Stadium, Golden Park,
    Cooper Creek Tennis Center, Aquatics, Pottery Shop, Lake Oliver Marina and Senior Citizen’s Center
    divisions). In addition to the aforementioned divisions, which are funded in the General Fund, the
    department also manages the program listed below:


                                                9
        ♦ Parks Refuse Collection operates with $75,369 in the Integrated Waste
          Management Fund. This allocation is 4.01% increase over last year’s budget for
          Parks & Recreation waste management program activities.
        ♦ The Parks & Recreation Department will also receive funding from the Other
          Local Option Sales Tax in the amount of $51,539 for personnel.

♦   Cooperative Extension Services’ FY11 funding level is $143,196, no change from the FY10's adopted
    budget. The staff members are state employees, but the Consolidated Government supplements seven
    salaries.

♦   Boards & Commissions’ FY11 funding level is $2,489,785, a 35.66% increase over the FY10 adopted
    budget due to FY11 being a general election year. This department includes the Board of Tax
    Assessors and the Board of Elections and Registration.

♦   Police Services’ FY11 funding level is $28,271,253, a 0.09% increase over the FY10 adopted budget.
    This department includes the Chief of Police, Intelligence/Vice, Support Services, Field Operations,
    Office of Professional Standards, Administrative Services, and Investigative Services divisions.
    Besides managing the aforementioned divisions, which are funded by the General Fund, the
    department manages the emergency call center (E911).

        ♦ The Police Department will also receive funding from the Other Local Option
          Sales Tax in the amount of $8,309,868 for personnel and capital outlay.

        ♦ The Emergency Call Center (E911) operates with $3,264,640 in the Emergency
          Telephone Fund. This allocation is 1.82% more than last year’s budget for E-911
          activities. Operational costs continue to grow more rapidly than funding
          appropriated from the $1.50 surcharge on land-based telephone lines.
          Additionally, the $1.00 surcharge on cellular telephones, effective November 1,
          1998, has helped offset the expenditures needed to keep pace with operational
          costs. The transfer from the General Fund in FY11 is $300,640. The E911
          operations will also receive funding from the Other Local Option Sales Tax in
          the amount of $380,324 for personnel.

♦   Fire and Emergency Services’ FY11 funding level is $25,178,119, a 2.48% increase from the FY10
    adopted budget. This department includes the Chief of Fire and EMS, Suppression and EMS,
    Training, Prevention, Hazardous Materials Response Team, Maintenance, Special Operations,
    Administrative Services, Logistics/Support, and Emergency Management divisions. The Fire
    Department will also received funding from the Other Local Option Sales Tax in the amount of
    $1,946,215 for personnel and capital outlay.

♦   The Muscogee County Prison’s FY11 funding level is $7,221,617, a 1.83% increase from the FY10
    adopted budget. The Muscogee County Prison will also receive funding from the Other Local Option
    Sales Tax in the amount of $682,243 for personnel and capital outlay.

♦   The Superior Court Judges' FY11 funding level is $1,156,534, a 1.64% increase from the FY10
    adopted budget.

♦   The District Attorney’s FY11 funding level is $1,863,152, a 0.22% decrease from the FY10 adopted
    budget. The District Attorney’s Office manages the Victim/Witness Assistance Program, which is
    partially funded by the Crime Victim Surcharge. The Victim Witness Program’s FY11 funding level
    is $181,224. This allocation reflects a 2.41% increase from FY10’s adopted budget. The remaining



                                                10
    balance of the 5% surcharge will be carried forward at the end of the fiscal year. A portion of this
    budget is funded by proceeds of a 5% surcharge assessed on all court fines levied in the
    Chattahoochee Judicial Circuit. The District Attorney will also receive funding from the Other Local
    Option Sales Tax in the amount of $70,629 for personnel.

♦   Adult Probation’s FY11 funding level is $139,388. This allocation reflects a 0.68% increase from the
    FY10 adopted budget.

♦   The Jury Manager’s FY11 funding level is $433,625. This allocation reflects a 0.71% increase above
    FY10’s adopted budget.

♦   The Juvenile Court Judge’s FY11 funding level is $460,240, a 0.76% decrease from the FY10 adopted
    budget.

♦   The Circuit wide Juvenile Court’s FY11 funding level is $270,367, a 2.13% increase from the FY10
    adopted budget.

♦   The Clerk of Superior Court’s FY11 funding level is $2,068,439, a 6.32% increase from the FY10
    adopted budget.

♦   State Courts’ FY11 funding level is $1,640,875, a 2.92% increase from the FY10 adopted budget.
    This department includes State Court Judges and the State Court Solicitor’s Office. The State Court
    Solicitor’s Office will also receive funding from the Other Local Option Sales Tax in the amount of
    $98,328 for personnel.

♦   The Public Defender's FY11 funding level is $1,369,719, a 0.77% decrease from the FY10 adopted
    budget. The Indigent Defense Act was effective on January 1, 2005, which required the consolidation
    of Public Defender services in Superior and Juvenile Courts. This includes the Circuit wide Public
    Defender and the Muscogee County Public Defender. The Circuit wide Public Defender will also
    receive funding from the Other Local Option Sales Tax in the amount of $61,826 for contractual
    services.

♦   Municipal Court's FY11 funding level is $2,333,185, a 3.95% increase from the FY10’s adopted
    budget. This department includes Municipal Court Judge, Clerk of Municipal Court and the Municipal
    Court Marshal. Their budgets are detailed below:

        ♦ The Clerk of Municipal Court's FY11 appropriation is $736,621, a 6.91%
          increase from the FY10 adopted budget. The Clerk of Municipal Court will also
          receive funding from the Other Local Option Sales Tax in the amount of $98,128
          for personnel.

        ♦ The Municipal Court Marshal's FY11 appropriation is $1,222,609, a 1.86%
            increase from the FY10's adopted budget. The Marshal will also receive funding
            from the Other Local Option Sales Tax in the amount of $395,463 for personnel
            and capital.

        ♦ The Municipal Court Judge's budget is $373,955, a 5.26% increase above the
          current adopted budget.

♦   The Probate Court Judge's FY11 funding level is $459,172, a 2.79% increase over the current adopted
    budget.




                                                11
♦   The Muscogee County Sheriff’s Office’s FY11 funding level is $25,130,495 a 2.17% increase over
    the FY10 adopted budget. This department includes the Sheriff Administration, Operations,
    Detention, and Motor Transport divisions. The Sheriff’s Office will also received funding from the
    2009 Other Local Option Sales Tax in the amount of $2,548,300 for personnel.

♦   The Tax Commissioner's Office's FY11 funding level is $1,555,002, a 3.60% increase from the
    current adopted budget.

♦   The Coroner's Office's FY11 funding level is $279,593, a 1.23% increase above the FY10 adopted
    budget. The Coroner’s Office will also receive funding from the Other Local Option Sales Tax in the
    amount of $45,440.

♦   The Consolidated Government provides funding to diverse community organizations. The Agency's
    FY11 funding level is $1,833,356. A detail listing is included on D-46.

♦   The Medical Center's FY11 funding level is $12,606,257. This appropriation reflects a 1.45%
    increase above the FY10 adopted budget. The Consolidated Government provides this funding to
    account for care to its indigent citizens.

♦   Debt Services' FY11 funding level is $10,584,797, a 74.18% increase from the FY10 adopted budget.
    This appropriation is scheduled to fund general bond obligations, lease contracts with the Columbus
    Building Authority, and other debt obligations. The increase is due to debt service on the 2010
    Columbus Building Authority Bonds.

♦   Transportation Services' FY11 funding level is $6,154,962, a 0.51% decrease from FY10's adopted
    budget. This department includes the Director’s Office, Operations, Maintenance, Dial-A- Ride, and
    Grant Management and Planning divisions. Besides managing the aforementioned divisions, which
    are funded by the Transportation Fund, Metra also manages parking activities. The Transportation
    Services Department will also receive funding from the Other Local Option Sales Tax in the amount
    of $3,965.

♦   Parking Management's FY11 funding level is $330,866, a 0.08% decrease from the FY10 adopted
    budget. This fund was balanced using $145,366 of the Parking Management Fund-Fund Balance.
    This division is responsible for the Parking Garage and Parking Enforcement. This division has taken
    on the management responsibility of the Front Avenue Parking Garage and Bay Street Parking
    Garage.

♦   The Columbus Ironworks Convention and Trade Center's FY11 funding level is $2,749,438, a 2.80%
    increase from the FY10’s adopted budget. This department is budgeted as an enterprise fund, where
    $818,500 and $608,754 in revenue are projected from Beer and Hotel/Motel Taxes respectively. The
    remainder of the budget will be funded by various activities and events.

♦   Columbus' Golf Authority's FY11 funding level is $2,201,485, a slight decrease over the FY10
    adopted budget. The authority includes Bull Creek and Oxbow Creek Golf Courses. This budget
    includes an operational subsidy of $893,917 to Oxbow Creek and Bull Creek from the General Fund.

♦   The Civic Center’s FY11 funding level is $5,556,264, a 10.74% increase over FY10’s adopted budget.
    The Civic Center receives a percentage of the Hotel/Motel Tax collected, totaling $1,217,507. The
    Civic Center will also receive funding from the Other Local Option Sales Tax in the amount of $3,965
    for personnel.




                                                12
♦       Employee Health Insurance Fund's FY11 funding level is $19,200,000, slightly above the FY10
        adopted budget. The City’s contribution will be $5,400 per employee.

♦       Risk Management's FY11 funding level is $3,740,000, a 10.42% over the FY10 adopted budget.

♦       Economic Development’ budget increased to $1,008,501. The amount is determined by an estimate of
        a quarter of a mill. Council will decide each year whether to make this appropriation.

♦       Workforce Investment Act (WIA), also formerly known as the Job Training Partnership Act (JTPA)
        will have a budget of $1,525,740. Since this is a federally funded program, its program year overlaps
        with the City’s fiscal year. Revisions will be forthcoming in the fall to adjust the funding levels when
        contracts are finalized.

♦       The Community Development Block Grant (CDBG) Fund FY11 funding level will be $1,959,970.
        This is another federally funded program that overlaps the City’s fiscal year where program
        adjustments will be needed in the fall.

Conclusion

The budget reflects the very challenging times we now confront. It is essential that we are realistic about the
budget decisions ahead of us. The goal is to remain financially stable to endure such extraordinary changes in
the economy. As we strive to find more creative ways to deliver services, we will also strive to plan today for
a better tomorrow and meet the demands of the expected growth. The dedication and commitment of the staff
to deliver services and sustain the City in these lean times is commendable.

Sincerely,



Isaiah Hugley
City Manager




                                                      13
POLICIES AND PROCEDURES

The Annual Budget is a fiscal plan, which presents the services to be provided to the community and
the funds necessary to perform these services. Key steps in this process are described within.

Budget Preparation
The Columbus Consolidated Government (CCG) operates under a fiscal year that begins July 1 and
ends June 30. The major steps in the process are outlined below with a detailed schedule on page
A-6.

Budget Adoption
Step 1:  A long-range financial plan showing revenue and expenditure histories is prepared. The
         plan predicts service costs and funding sources into the future along with the
         identification of potential concerns. This report is used as the financial framework for
         budget preparation.

Step 2:    Departments develop performance and expenditure requests for the next fiscal year.

Step 3:    During the months of March and April, the Mayor and City Manager reviews all
           departmental operations and budget requests in order to propose a recommended
           balanced budget.

Step 4:    Sixty days prior to the fiscal year commencing July 1, the Mayor submits to Council a
           proposed operating budget for all operating funds. The Operating Budget includes
           recommended expenditures and the means of financing them.

Step 5:    A series of workshops and public hearings are held before making final changes to the
           Mayor’s recommended budget.

Step 6:    The Annual Budget is formally adopted by Council before July 1.

Expenditure Control
Once the Annual Budget has been adopted, expenditure control is maintained on the appropriation
unit basis (group of accounts) with capital expenditures maintained under full control. Throughout
the year, all expenditures and revenues are monitored.

Budget Control
Georgia Law, O.C.G.A. '36-81-3 establishes the legal level of budgetary control as the department.
Within the overall budget limitations, authority is delegated to the City Manager. When acting on
the authority delegated by the City Manager to the Finance Director, it is recommended that intra-
departmental transfers of appropriation and revenue anticipation may be approved as deemed
necessary. Under no circumstances, however, may the total budget of any department be increased
or decreased without Council approval.


Budget Amendments


                                               A-1
POLICIES AND PROCEDURES (c0ntinued)

Amendments affecting the bottom line of any department are approved solely by Council. Section
7- 404 of the City Charter describes the authority:

           “The Council may make appropriations [revenue and expense]
           in addition to those contained in the current operating or capital
           budgets at any regular or special meeting called for such purposes.”

Policy Guidelines
The overall goal of the City’s Financial Plan is to establish and maintain effective management of
the City’s financial resources. The informal statements of budgetary policies provide the basis for
achieving this goal.

The following section outlines the policies used to guide the preparation and management of the
City’s budget. The section consists of operating budget policies, capital expenditures, policies,
revenue policies and financial accounting policies.

The development and preparation of the City’s budget are guided by the following policies.

   -   All funds are required to balance. Anticipated revenue must equal the sum of budgeted
       expenditures. To the extent possible, all funds should be included in the budget process
       along with work programs, objectives and strategies.

- The Capital Improvement Program requires coordination and planning in conjunction with the
   various operating fund budgets.

- The General Fund is based on a long-range financial plan, which includes unallocated fund
  reserves. The goal is to keep the reserve at approximately 90 days of budgeted expenditures.
  This reserve protects the City against catastrophic revenue losses and major emergency
  expenditures.

Revenue Policies
The City will maintain effective collections systems and implement aggressive enforcement
strategies in order to maximize revenues from available sources.

The City will maintain a broad revenue base; that is, a large number of widely diversified revenue
sources that will be established and maintained in order to distribute the revenue burden equitably
and protect the City from short-term fluctuations in any one revenue source.

The City will implement user fees in all areas where feasible and productive as well as seek to set
fees at levels related to the costs of providing the services. Moreover, user fees will be reviewed
annually as part of the budget process and will be adjusted to maintain or move incrementally closer
to full coverage of activities.

The projection of revenues will receive conservative treatment in order that actual revenues at the


                                               A-2
POLICIES AND PROCEDURES (continued)

fund level will consistently equal or exceed budgeted revenues.

Financial Structure
The financial transactions of the City are budgeted and recorded in individual funds. A fund is an
independent financial and accounting entity. It is a set of interrelated accounts used to record
revenues and expenditures associated with a specific purpose. Funds have a balancing set of
accounts and records, cash and other financial resources in conjunction with all related liabilities and
residual equities, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations or restrictions. Although funds are
independent entities within the financial records of a government, there is no requirement to
physically segregate the assets. Funds are classified into three basic types: governmental,
proprietary or fiduciary.

Government Funds
Governmental funds are used to account for all or most of the government’s general activities,
including the collection and disbursement of earmarked monies, the acquisition or construction of
general fixed assets and the servicing of general long-term debt.

The City utilizes the following types of governmental funds:

- The General Fund is the principal fund of the Consolidated Government and is used to account
  for all major activities of the government such as Police, Fire and Recreation.

- Special Revenue Funds are used to account for the proceeds of specific revenue sources legally
  restricted to expenditures of specific purposes. The Sewer, Paving and Medical Center Funds are
  examples of special revenue funds.

- Debt Service Funds account for the accumulation of resources for the payment of general long-
  term liability, principal, interest and related costs. The City’s Debt Service Fund includes
  requirements to meet the general obligation bond issues, lease contracts, and lease purchase
  programs of the Georgia Municipal Association.

- Capital Project Funds are used to account for financial resources for the acquisition, renovation or
  construction of major capital facilities and improvements.

Proprietary Funds
Proprietary Funds are used to account for activities similar to those found in the private sector. The
proprietary funds utilized by the City are as follows:

- Enterprise funds account for activities that are usually self-sustaining, principally through user
  charges for services rendered. An example of an enterprise fund is the Transportation System
  Fund.

- Internal Service Funds account for the financing of goods and services provided by one


                                                 A-3
POLICIES AND PROCEDURES (continued)

   department or agency to other departments or agencies for the government on a cost
   reimbursement basis. The Risk Management and Employee Health Insurance funds have been
   added to the Operating Budget.

Fiduciary Funds
Fiduciary funds are used to report assets held in a trustee or agency capacity for others and therefore
cannot be used to support the government’s own operations. When these assets are held under the
terms of a formal trust agreement either a pension trust fund or a private purpose trust fund is used.
Agency funds generally are used to account for assets that the government holds on behalf of others
as their agent. Traditionally these funds have not been included in the Operating Budget because the
receipt of revenue is uncertain.

Accounting Basis
In June 1999, GASB released a new rule known as Statement 34. Often referred to as the “reporting
model rule,” Statement 34 radically changes the rules by which governmental financial statements
are to be organized and presented to readers. The operational accountability is addressed in the
government-wide financial statements, which are prepared on a full accrual basis. Information about
the cost of delivering services to the citizens and the government’s infrastructure assets are includes
as well. The fiscal accountability is considered through the individual fund financial statements,
which account for current financial resources of government through the modified accrual basis for
governmental activities.

The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial
statements. Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in
the year for which they are levied. Grants and similar items are recognized as revenue as soon as
eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon
as they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough thereafter to pay liabilities of the current period.
For this purpose, the government 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 a liability in
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.




Budgetary Basis
All budgets are adopted on a basis consistent with Generally Accepted Accounting Principles
(GAAP). The General, Special Revenue, Debt Service and Capital Projects funds are developed on


                                                  A-4
POLICIES AND PROCEDURES (continued)

a modified accrual basis. The Enterprise Funds are developed on the accrual basis. All annual
appropriations lapse at the fiscal year end. The basis for budgeting is consistent with the basis for
accounting with the difference being encumbrances. The notable exception between the budgetary
and accounting basis is the manner in which encumbrances are treated. Encumbrances represent
commitments related to unperformed contracts for goods or services. Encumbrance accounting -
under which purchase orders, contracts and other commitments for expenditures of resources are
recorded to reserve that portion of the applicable appropriation - is utilized in governmental funds.
Encumbrances outstanding at year-end are reported as reservations of fund balances and do not
constitute expenditures because the commitments will be honored through subsequent year’s budget
appropriations. The other exceptions worth noting deal with capital outlay within the enterprise
funds which are recorded as assets on a GAAP basis and expended on a budget basis; depreciation
expense is recorded on a GAAP basis only.




                                                A-5
POLICIES AND PROCEDURES (continued)



          BUDGET PREPARATION SCHEDULE


                               December/ January
             Financial Planning Distributes the Budget Preparation Manuals
                        and Analyzes Revenue and Expenditures.




                                February/ March
                         Financial Planning begins analyzing
                      Department budget requests and performance.




                                    March/ April
                      City Manager evaluates budget and CIP requests.




                                         April
                          Balanced Budget presented to Mayor
                        and Financial Planning compiles Budget.




                                         May
                    Mayor presents Recommended Budget Document.
                           Council Work Sessions are held.
                            Public Hearings are conducted.




                                          June
                             Budget and Tax Millage Ordinances are
                            Adopted with City Council Amendments.




                                         A-6
The Big Picture                                                                                        Financial Summary

                               FY11 Recommended Operating Budget
                                  Parking Mgt         Trade Ctr
                                     0.12%             0.98%        Bull Creek
                                                                     0.59%            Oxbow Creek
                                   Transportation                                        0.20%
                   Debt Svc            2.20%                               Civic Center
                    3.78%                                                     1.99%
                                                                                              The Recommended
                Econ Dev                                                                       Operating Budget
                 0.36%                                                                      consists of several funds
                                                                                                 as illustrated.
             E-911
             1.17%
               Integrated Waste
                    3.52%
                                                                                          General
              Medical Ctr                                                                 53.87%
               4.50%
                  Paving
                  4.89%

                        Stormwater
                          (Sewer)
                           1.71%
                                                     LOST
                                                    20.13%
       The Financial Summary section is intended to display revenue sources and service areas for these operating
       funds. Following the Big Picture, each fund is presented in more detail.


              Operating Funds                                                      FY11              %
                   General Fund                                                  $150,755,930        53.87%
                   Other Local Option Sales Tax Fund                               56,340,063        20.13%
                   Stormwater (Sewer) Fund                                          4,781,819         1.71%
                   Paving Fund                                                     13,676,754         4.89%
                   Medical Center Fund                                             12,606,257         4.50%
                   Integrated Waste Fund                                            9,864,049         3.52%
                   E-911 Fund                                                       3,264,640         1.17%
                   Economic Development Authority Fund                              1,008,501         0.36%
                   Debt Service Fund                                               10,584,797         3.78%
                   Transportation Fund                                              6,154,962         2.20%
                   Parking Management Fund                                            330,866         0.12%
                   Trade Center Fund                                                2,749,438         0.98%
                   Bull Creek Golf Course Fund                                      1,643,970         0.59%
                   Oxbow Creek Golf Course Fund                                       557,515         0.20%
                   Civic Center Fund                                                5,556,264         1.99%
              Subtotal Operating Funds                                           $279,875,825       100.00%

                Additional Budgeted Funds
                   CDBG Fund                                                       $1,959,970
                   WIA Fund                                                         1,525,740
                   Health Management Fund                                          19,200,000
                   Risk Management Fund                                             3,740,000



                                                             B-1
The Big Picture                                                                                  Financial Summary

                             Where does the Money Come From?

                                          Sources of Revenues

                                               Charges for Services
                                                    12.60%                           Fines & Forefeitures
                                                                                            1.70%

                                                                                        General Property
                                                                                           15.98%
                  Fund Balance
                    11.55%
                                                                                         Intergovernmental
                                                                                               1.53%



           Transfers In                                                                            Investment Income
             14.99%                                                                                      0.64%



        Sales & Use Taxes
             24.62%                                                                                 Franchise Fees
                                                                                                        6.06%


                                                                                   Licenses & Permits
                                     Business & Other                                    0.74%
                                          Taxes                       Miscellaneous
                                          8.73%                          0.87%



            Revenue Sources                                                   FY11               %
                  Charges for Services                                       $35,251,396         12.60%
                  Fines & Forefeitures                                          4,771,294          1.70%
                  General Property                                            44,731,168         15.98%
                  Intergovernmental                                             4,275,899          1.53%
                  Investment Income                                             1,793,870          0.64%
                  Franchise Fees                                              16,947,003           6.06%
                  Licenses & Permits                                            2,064,406          0.74%
                  Miscellaneous                                                 2,422,184          0.87%
                  Business & Other Taxes                                      24,431,668           8.73%
                  Sales & Use Taxes                                           68,891,649         24.62%
                  Transfers In                                                41,958,021         14.99%
                  Fund Balance                                                32,337,267         11.55%
            Total Revenue Sources                                           $279,875,825        100.00%




                                                         B-2
The Big Picture                                                                                                      Financial Summary

                                           Where does the Money Go?

                                              Sources of Expenditures

                                                                  Mass Transit
                                                                    2.22%
                                           Debt Service                                 Management Operations
                                             3.97%                                            6.65%



                                                                                                        Community Services
                                                                                                            10.09%
        Non-Departmental*
            14.18%


                                                                                                                Public Services
                                                                                                                    9.36%

       Capital Improvements
               3.25%

                                                                                                            Recreation & Culture
             Statutory, Boards &                                                                                   7.15%
                Commissions
                    1.56%


                                                          Public Safety
                                                            36.74%
                        Criminal Justice
                            4.82%



             Expenditures                                                                   FY11                    %
               Management Operations                                                      $18,615,445                    6.65%
               Community Services                                                           28,232,759               10.09%
               Public Services                                                              26,209,989                   9.36%
               Recreation & Culture                                                         20,016,095                   7.15%
               Public Safety                                                              102,828,382                36.74%
               Criminal Justice                                                             13,497,719                   4.82%
               Statutory, Boards & Commissions                                                4,369,820                  1.57%
               Capital Improvements                                                           9,086,342                  3.25%
               Non-Departmental*                                                            39,685,314               14.18%
               Debt Service                                                                 11,111,354                   3.96%
               Mass Transit                                                                   6,222,606                  2.22%
             Total Expenditures By Service Area                                          $279,875,825              100.00%
                     *Note: Non-Departmental includes Transfers from Other LOST to the GF of $30,145,848 for rollback.




                                                                    B-3
The Big Picture                                                                       Financial Summary

                    FY11 Operating Budget By Expenditure Type



                                   Pay Plan
                                    0.00%
                                                     CIP
                                                    3.25%
                         Capital
                         1.54%




            Operating
             40.98%                                                        Personnel Services
                                                                                54.24%




            Expenditure Types                                FY11                 %

             Personnel Services                             $151,796,253          54.24%

             Operating                                       114,694,469          40.98%

             Capital                                           4,298,761           1.54%

             Pay Plan                                                 0            0.00%

             CIP                                               9,086,342           3.25%

            Total Expenditures By Type                      $279,875,825        100.00%




                                              B-4
Financial Summaries                                                                               Operating Funds
                                               The Big Picture

 The Consolidated Government's Annual Operating Budget addresses only the principal operating funds of the City.
 The budgets for capital programs, most grant-funded programs, and similar operations are adopted separately.


                                                Expenditures

 Service Areas Total:                                                                           $279,875,825

 Management Operations:                                                                            $18,615,445    6.65%

 Activities and management needed to administer the daily operations of the Consolidated Government.

 These activities are distributed through such offices as the Mayor, City Council, City Manager, City Attorney, Human
 Resources, Finance, Facilities Maintenance, Information Technology, Print Shop, Vehicle Maintenance and Real
 Estate. These offices provide support for line operations in their efforts to provide quality services to the citizens of
 the community.

 Community Services:                                                                               $28,232,759 10.09%

 Services which affect all citizens indirectly by coordinating construction and development activities to ensure safety
 and a better quality of life. These services are distributed through such offices as Engineering, Planning, Community
 Development, Agency Appropriations and Cooperative Extension, which is operated in cooperation with the
 University of System of Georgia.


 In addition, the City’s Medical Center Appropriations are budgeted at a value of three (3) mills to reimburse the
 Medical Center for indigent care and a quarter of a mill (0.25) is provided for Economic Development. Funds for
 other services are provided to various organizations in the community through Special Appropriations.

 Public Services:                                                                                  $26,209,989    9.36%

 This category includes the divisions involved in delivering and administering essential services such as refuse
 collection, public cemeteries, and landfill operations. Certain Paving and Stormwater (Sewer) maintenance such as
 ditch cleaning, road patching, etc. is managed by this function. Environmental activities are coordinated through
 divisions grouped here.

 Statutory, Boards & Commissions:                                                                   $4,369,820    1.57%

 This area provides miscellaneous services to the community. The Board of Elections and Registrations maintains the
 official eligible voters file and conducts elections in Muscogee County. The Tax Commissioner’s Office and the
 Board of Tax Assessors appraise property and collect due taxes in the county. The operations of the Coroner are
 included here.




                                                           B-5
Financial Summaries                                                                              Operating Funds
 Recreation & Culture:                                                                           $20,016,095     7.15%

 Recreation and cultural activities are provided almost exclusively through the Department of Parks and Recreation.
 The Parks and Recreation department provides outdoor activities, youth and senior programs, while operating the
 city’s major arena facilities (Golden Park, Memorial Stadium). This service area also includes Bull Creek Golf
 Course, Oxbow Creek Golf Course, Columbus Ironworks Convention, Trade Center and the Columbus Civic Center
 and the Naval Museum.

 Public Safety:                                                                                 $102,828,382 36.74%

 Public Safety encompasses those departments and divisions actively involved in the direct protection or support of
 protection of Columbus’ citizens and visitors. In addition to Police, Fire & Emergency Medical Services, E-911
 Services and Emergency Management, the operations of the Sheriff’s office and incarceration facilities are
 incorporated.

 Criminal Justice:                                                                               $13,497,719     4.82%

 The Criminal Justice system operated by the City consists of all municipal and traditionally county courts. The
 support functions include probation, Marshal, District Attorney’s, Solicitor’s Office, Probate Court, Recorder's Court
 and the various court clerks’ offices.

 Non-Departmental Expense:                                                                       $39,685,314 14.18%

 This category consists of expenditures that are not applicable to a specific department. Examples of a non-
 departmental expense include contingency funds, interfund transfers and the Naval Museum.

 Debt Service:                                                                                   $11,111,354     3.96%

 The Debt Service Fund accounts for the retirement of general obligation bond issues, Columbus Building Authority
 lease contracts, GMA Lease Purchase Programs, and the Water Commissioner revolving loan contract. This category
 also includes debt service for Bull Creek, Oxbow Creek and the Trade Center.

 Mass Transit/Parking Management:                                                                  $6,222,606    2.22%

 METRA is the City of Columbus’ mass transit system of buses with financial assistance provided by the local, State
 and Federal governments. Also, Mass Transit includes in this category is the City’s portion of the Columbus/Phenix
 City Transportation Study. In FY00, the Parking Management Fund was added to accommodate the parking garage
 and downtown parking.

 Capital Improvement Projects (CIP):                                                               $9,086,342    3.25%

 The capital improvement program has been in operation since 1971 with the City consolidation. Funding comes from
 a variety of sources including transfers-in from the General, Paving, Stormwater (Sewer), and Integrated Waste
 Funds; 2009 1¢ Other Local Option Sales Taxes, 1999 1¢ Special Purpose Local Option Sales Taxes, Columbus
 Building Authority (CBA) Bond Debt (1999C, 2003A and 2003B Series, 2010 Series) and Prior Year Balances. The
 program has historically been used for infrastructure projects such as road construction, drainage improvements,
 technology support and advancement, and miscellaneous project fund reserves.




                                                          B-6
Financial Summaries                                                                               Operating Funds
 The General Fund support is funded from property, utility, sales and other taxes, as well as other miscellaneous
 revenues. Integrated Waste support is based on service charges from residential and commercial waste.


 The City’s share of Road Projects is funded from the Paving Fund, Special Local Option Sales Tax (SPLOST), and
 Other Local Option Sales Tax (LOST). The road projects are treated as a transfer out to the CIP Fund where it is
 matched with a greater share of State dollars. Drainage projects are funded from the Stormwater (Sewer) fund
 through a transfer out to the CIP fund.


 Integrated Waste Management was added in 1994 to account for capital projects related to the construction,
 expansion or closing of landfills. The balance of projects, recreation and sidewalks, are financed with equally
 distributed revenues and constructed as SPLOST cash flow allows.

 The total financing for a given project may be available at one time, while the project may take multiple fiscal years
 for completion. At the end of the fiscal year, the total financing sources are earmarked and recorded for that project
 and the balance is carried forward to the next fiscal year.


 Capital Improvement Projects project budgets may include any of the following basic costs that are commonly
 associated with a capital improvement project: the renovation or expansion of existing facilities; an initial feasibility
 study for infrastructure and/or new facilities; site improvement and/or development and land acquisition; construction
 of infrastructure and/or a new facility; related management and/or administrative costs; and equipment and
 furnishings associated with the project.


 The amount in this service area category for budget reporting purposes are specifically the transfers out from the
 General Fund, Sewer Fund, Paving Fund and Integrated Waste Fund. For FY11 CIP appropriated funds include
 $198,715 in the General Fund, $6,915,150 in the Other Local Option Sales Tax Fund, $546,154 in the Stormwater
 (Sewer) Fund, $1,126,323 in the Paving Fund, and $0 in the Integrated Waste Fund.

                                                  Revenues

 Sources Total:                                                                                 $279,875,825

 General Property Taxes                                                                            $44,731,168 15.98%

 General Property Taxes or Ad Valorem taxes include taxes on Real and Personal Property, Motor Vehicle, Mobile
 Homes, Intangible Taxes, and all penalties, interest and FIFAs related to these taxes.

 These taxes are projected based on estimated growth of the state approved tax digest at millage rates ordained by
 Council. The current year reflects a substantial decrease due to the rollback in ad valorem taxes based on the
 implementation of the 2009 Other local Option Sales Tax. Currently no growth is estimated with a 96% collection
 rate.

 In FY03, a new fund was established for Economic Development. This fund is based on a 0.25 millage rate as
 approved by Council. The funding goes to an Economic Development Authority to promote growth in the City.
 Each year during budget deliberations, Council will decide whether to continue to appropriate monies for this fund.




                                                           B-7
Financial Summaries                                                                             Operating Funds
 Franchise Fees                                                                                 $16,947,003     6.06%
 This category also includes franchise fees. These revenues are sensitive to economic conditions and are projected
 based on historical trends and expected economic growth. Trends for franchise taxes had seen steady overall growth
 until the recent economic downturn and are projected to have a modest decline for FY11.

 History of Columbus Consolidated Government’s Millage

 The Millage Rate has remained relatively consistent since 1996. The Columbus Charter stipulates a 9-mill cap on
 “ordinary current expenses” which is the total of net general and urban millage and the transportation millage. The
 remaining millage rate covers Stormwater (Sewer), paving, the medical center, debt service, and beginning in FY03,
 economic development. In FY05, we reached the 9-mill cap in Urban Service District 1 and any further increase in
 this revenue will be due solely to growth of the digest.

 Sales and Use Taxes:                                                                           $68,891,649 24.62%

 A 1976 Local Option 1¢ Sales Tax is levied to keep the ad valorem tax as low as possible. A second, 2009 Other
 Local Option 1¢ Sales Tax, provides additional funding for Public Safety, as well as Infrastructure. The taxes are
 projected based on economic indicators. The State of Georgia limits local jurisdictions to one cent (1¢) for general
 purposes. The trend of growth of sales tax has cycled up and down for the last couple of years. Selective Sales and
 Use Taxes include beer, wine, liquor, the Alcohol Excise tax and Auto rental taxes. Sales tax has been projected with
 an increase as we rebound from the recent economic slowdown.

 Business and Other Taxes:                                                                      $24,431,668     8.73%


 Business and Other taxes is largely made up of Business Taxes such as the Insurance Premium Tax, and the
 Occupation Tax (i.e. taxes on the gross income of certain businesses). Other taxes in this category include penalties
 and interest on business and ad valorem taxes, and taxes on rental, advertising, and merchandising charges. It also
 includes FIFA's. This revenue is projected based on current indicators and tax rates set by Council. There have been
 some downward trends to gross receipts and some alcohol taxes, the overall trend for this category reflects modest
 decline growth over prior year.


 Licenses & Permits:                                                                              $2,064,406    0.74%


 This category is derived from business licenses, permits, and professional license fees. Permits include permits for a
 variety of activities including building construction, rezoning, pet ownership, burials, and mobile home registration.


 Council sets the fees for these charges. Projections are based on historical trend analysis, economic indicators, and
 anticipated economic growth. Some of these fees and permits are sensitive to economic conditions and have recently
 trended downward. Due to the slowdown of the economy, and the impact of BRAC not expected until early FY11,
 projections reflect a decrease in revenues for FY11.




                                                         B-8
Financial Summaries                                                                              Operating Funds
 Charges for Services:                                                                           $35,251,396 12.60%

 Service Charges include collections for government services, such as solid waste management fees, fees for use of
 public recreational facilities, emergency medical service fees and fees for the operation of the E-911 system, Court
 Fees, and commissions. Projections are based on rates set by Council, historical trends, and economic indicators.
 Overall, current projections see a modest increase for FY11.


 Commissions include the fees collected by the Tax Commissioner as well as the commissions paid on pay telephones.
 This revenue is projected based on historical trends and anticipated growth. Pay telephones have been phased out in
 our area, with the exception of the contractual agreements for the Jail and Muscogee County Prison. This should
 have a nominal impact on the total revenues in this category. Overall, commissions have increased nominally
 although for the current fiscal year we budgeted a decrease to encompass decreasing pay telephone and state
 commissions.


 Both court fees and fines and forfeitures have shown an increase. Cost allocation is now included in this category and
 was established in the FY 1993 Budget and reflects the levels of service provided by the general fund central
 administrative functions (such as accounting, purchasing) to other fund, grant, and authority activities.


 Fines & Forfeitures:                                                                              $4,771,294    1.70%


 This category consists primarily of fines and charges imposed by the various courts of Muscogee County. Council
 sets some of these charges while others are mandated by State. These are projected to increase for FY11.


 Intergovernmental:                                                                                $4,275,899    1.53%

 This category consists of Federal, State and other local government agency reimbursements for funding of local and
 statewide programs. Trends have shown a steady decrease in state funding and federal funding, which is reflected in
 projections. Additionally, the circuit-wide court revenues for Public Defender is now included in this service
 category. So the overall category has increased.

 The revenue for the cooperative funding of various Federal, State, and Local grant activities is located in a separate,
 unpublished, Multi-Governmental fund.

 Additionally, there are two published funds that are listed with the operating funds, but not included in these
 numbers. The Community Development Block Grant (CDBG) and Workforce Investment Act (WIA) are separate
 grant programs that have different budget cycles because of federal regulations. An estimated budget is incorporated
 during the budget process, but will be adjusted through Council in the fall.




                                                          B-9
Financial Summaries                                                                          Operating Funds
 Investment Income                                                                             $1,793,870    0.64%

 This category includes revenue from investment of City reserves. Revenues are based on projected rates of return on
 invested fund equity. Includes rents from City-owned property and sales of land, surplus equipment and various
 reports and databases. These revenues are projected based on fee schedules and current indicators.


 Interest projections are based on fund balance available for investment and the anticipated projected interest rate
 levels, which are down sharply.

 Miscellaneous                                                                                 $2,422,184    0.87%

 The Miscellaneous category includes one-time and often infrequent revenues not categorized elsewhere. Other
 revenues are included when they do not fit properly into other categories. These revenues are primarily in the
 General Fund.

 Transfer-in/ Fund Balance:                                                                   $74,295,288 26.55%

     Transfer-in:                                                                             $41,958,021 14.99%

 Transfers-in account for operating interfund transfers between the various funds to provide funding assistance
 and matching funds for Federal and State grants. Also accounts for the transfers of funds allocated to the
 Capital Improvement Program and Hotel/Motel tax transfers. For FY11, the transfers-in include subsidies
 from the General Fund for Bull Creek and Oxbow Creek Golf Courses, Emergency Telephone Fund and Integrated
 Waste Funds. It also includes the usual monies to Trade Center and Civic Center for Hotel-Motel Tax
 proceeds.

     Fund Balance:                                                                            $32,337,267 11.55%


 To balance the General Fund and Parking Management Fund, the use of fund balance has been designated. The
 programmed usage of fund balance was based on anticipated fund balance for year-end FY11. In the General Fund,
 fund balance was programmed to cover CIP and operating expenses during the anticipated economic slowdown.




                                                       B-10
General Fund                                                                                        Fund 0101
                                           Schedule of Revenues
                                                FY09               FY10              FY11             %
                                                Actual         Adopted Budget     Rec. Budget       Change
   Taxes
           General Property Taxes
   4001    Real Property                       $25,039,637        $29,177,151        $3,632,052      -87.55%
   4002    Public Utility                                 0                  0                  0         N/A
   4005    Personal Property                     4,745,134                   0                  0         N/A
   4006    Motor Vehicle                         2,981,940          2,894,898          365,330       -87.38%
   4007    Mobile Homes                             63,302                   0                  0         N/A
   4012    Property Not on Digest                  148,212             97,990           85,219       -13.03%
   4015    Recording Intangibles                   661,665            800,700          654,686       -18.24%
           Subtotal                             33,639,890         32,970,739         4,737,287      -85.63%


           Franchise Fees
   4020    Georgia Power                         9,589,929          9,685,828         9,219,740       -4.81%
   4021    Atmos Co.                             1,815,825          1,775,527         1,740,000       -2.00%
   4022    Bell South Telephone                    773,534            773,332          712,000        -7.93%
   4023    Charter Communications                  371,875            356,509          380,000        6.59%
   4024    AT&T/TCI Cable Services                 920,504            902,448          900,000        -0.27%
   4025    Knology Cable Services                  867,780            848,968          960,000       13.08%
   4026    Troup Electric                          151,423            152,937          154,344        0.92%
   4027    Flint Electric                           79,803             80,601           83,103        3.10%
   4028    Columbus Water Works - 6%             2,825,492          2,823,790         2,791,430       -1.15%
   4029    AT&T                                           0               6,226           6,226       0.00%
   4030    Public Service Telephone                      247               320              160      -50.00%
           Subtotal                             17,396,412         17,406,486        16,947,003      -2.64%


           General Sales & Use Taxes
   4040    Local Option Sales Tax               32,109,725         33,890,218        34,694,972       2.37%
           Subtotal                             32,109,725         33,890,218        34,694,972       2.37%


           Selective Sales and Use Taxes
   4052    Beer Tax                              1,838,443          1,822,835         1,791,000       -1.75%
   4053    Wine Tax                                267,228            243,831          267,161        9.57%
   4054    Liquor Tax                              329,100            315,110          322,000        2.19%
   4058    Auto Rental Tax                         385,763            384,368          404,040        5.12%
   4059    3% Alcohol Excise Tax                   310,020            308,801          293,976        -4.80%
           Subtotal                              3,130,554          3,074,945         3,078,177       0.11%


           Business Taxes
   4100    Occupation Tax                       14,104,621         13,756,692        13,756,692       0.00%
   4110    Insurance Premium Tax                10,426,375         10,530,639        10,380,197       -1.43%




                                                  B-11
General Fund                                                                                           Fund 0101
                                                   FY09               FY10              FY11             %
                                                  Actual         Adopted Budget      Rec. Budget       Change
   4114   American Communication Svcs                $38,341             $38,416          $43,049       12.06%
   4115   Knology Telephone Svcs                     190,853             191,451          192,390        0.49%
          Subtotal                                 24,760,190          24,517,198       24,372,328      -0.59%


          Other Taxes
   4140   Other Taxes                                  62,463             62,878           59,340        -5.63%
          Subtotal                                     62,463             62,878           59,340       -5.63%

          Penalties and Interest on Delinquent Taxes
   4150   Penalties & Interest - Ad Valorem          775,718             660,455          634,618        -3.91%
   4151   Penalties & Interest - Autos               185,519             179,722          179,072        -0.36%
   4153   Breach of Covenant                                 0                  0                  0         N/A
   4154   FIFA's                                       27,194             31,686           25,112       -20.75%
          Subtotal                                   988,431             871,863          838,802       -3.79%


   Subtotal Taxes                                112,087,665          112,794,327       84,727,909     -24.88%


   Licenses & Permits
          Regulatory Fees
   4200   Beer License                                 96,470             86,170           95,060       10.32%
   4201   Wine License                                 43,350             37,155           40,350        8.60%
   4202   Liquor License                             517,905             513,873          530,214        3.18%
   4204   Alcohol Application ID Permits               27,260             27,510           27,510        0.00%
   4210   Insurance License                          106,406              98,188           98,188        0.00%
                                                     791,391             762,896          791,322        3.73%
          Non-Business Licenses & Permits
   4250   Animal Permits                             126,998             125,000          125,000        0.00%
   4251   Building Permits/ Construction            1,030,505            981,459          906,844        -7.60%
   4252   Certificates of Occupancy                    44,790             38,010           38,010        0.00%
   4253   Zoning Permission Permits                         36            15,000             1,000      -93.33%
   4255   Judge of Probate - Licenses                101,377              74,499           57,525       -22.78%
   4256   Burial Permits                               35,550             29,150           27,900        -4.29%
   4257   Mobile Home Registration Permits              5,922                6,941           5,015      -27.75%
   4259   Hazardous Material Permits                    9,450                5,000           5,000       0.00%
          Subtotal                                  1,354,628           1,275,059        1,166,294      -8.53%


          Penalties and Interest on Delinquent Licenses and Permits
   4271   Penalties - Tag Fees                       112,641              97,260          106,790        9.80%
          Subtotal                                   112,641              97,260          106,790        9.80%


   Subtotal Licenses and Permits                    2,258,660           2,135,215        2,064,406      -3.32%




                                                     B-12
General Fund                                                                                        Fund 0101
                                              FY09                 FY10              FY11             %
                                              Actual           Adopted Budget     Rec. Budget       Change
   Charges for Services
          Court Fees
   4430   Municipal Ct. Fees                     $94,432              $74,804         $103,444       38.29%
   4431   Recorder's Ct. Fees                      3,017                  3,078             500      -83.76%
   4432   Magistrate Ct. Fees                     79,586               86,093           70,984       -17.55%
   4433   Superior Ct. Fees                      597,335              494,824          559,764       13.12%
   4434   Superior Ct. Fees                       35,194               27,750           30,385        9.50%
   4435   Probate Ct. Misc. fees                  18,005               16,600           14,130       -14.88%
   4436   Probate Court Estates                  137,324              111,758          125,646       12.43%
   4437   Adult Probation Service Charges         20,223               20,571           16,434       -20.11%
   4438   Recorder's Ct Administrative Fees      115,205               97,610          130,935       34.14%
   4439   Juvenile Court - Fees                        135                   0                  0         N/A
   4440   DUI Photo Fees                                  0                  0                  0         N/A
   4442   Dist Atty URESA Uniform                         0                  0                  0         N/A
   4443   Public Defender Recovery                        0                  0                  0         N/A
   4448   Recordings                             380,558              288,301          309,454        7.34%
   4449   Real Estate Transfer Fees              437,128              412,941          419,479        1.58%
   4466   Circuitwide Public Juvenile Court               0                  0                  0         N/A
          Non-compliance Fees - Juve Drug
   4467                                            4,240                  2,580          3,510       36.05%
          Crt
   4471   Verification Fees                        3,630                3,770            2,900       -23.08%
   4472   Council Variance Fees                    1,000                1,000            1,000         0.00%
   4473   Subdivision Plat Fees                   24,796               18,057           20,775        15.05%
   4474   Zoning Fees                             24,560               22,760           23,100         1.49%
   4496   Indigent Defense Fee                    21,252               22,207           27,492        23.80%
   4537   Juvenile Court Supervisory Fees         11,055               10,000           10,000        0.00%
          Subtotal                             2,008,675            1,714,704         1,869,932       9.05%


          Cost Allocation
   4461   Cost Allocation                      1,819,985            1,921,467         2,118,247      10.24%
          Subtotal                             1,819,985            1,921,467         2,118,247      10.24%


          Other Charges for Services
   4450   Auto Tag Fees                          193,501              203,200          199,876        -1.64%
   4452   Auto Tag Postage Fees                   47,839               48,006           49,200        2.49%
   4459   Data Processing Services                 1,755                  1,627          1,750        7.56%
   4465   Insurance Fee                           59,115               52,537           64,265       22.32%
   4501   Police False Alarm Fees                  7,400               10,000           10,000        0.00%
   4502   Fire False Alarm Fees                        450                   0                  0         N/A
   4505   Hazmat Clean-up fees                         (315)                 0                  0         N/A
   4506   Emergency Ambulance Svc              3,219,045            2,160,000         1,800,000      -16.67%
   4508   EMS Special Events                      25,800               13,525           20,736       53.32%




                                                B-13
General Fund                                                Fund 0101
   4510   Police/Conditional Discharge          0   0   0      N/A




                                         B-14
General Fund                                                                                         Fund 0101
                                                 FY09               FY10              FY11             %
                                                 Actual         Adopted Budget     Rec. Budget       Change
   4512   Jail Fees                                $596,185           $456,891         $569,397       24.62%
   4513   Alarm Registration                              30                  0              300           N/A
   4515   MCP Inmate Subsidy                      3,766,440          3,772,160         3,683,060       -2.36%
   4516   MCP Inmate Release                         18,318             13,861           17,245       24.41%
   4517   Jail Medical Reimbursement                629,772             50,000           65,000       30.00%
   4518   Coroner's Transport                         1,270                 600           1,000       66.67%
   4530   Sheriff Fees                              519,385            506,512          508,686        0.43%
   4531   Qualifying Fee                             13,991                   0                  0         N/A
   4570   Spay/Neuter Voucher Fees                    2,035                2,500          1,000       -60.00%
   4571   Pound Fees                                 37,710             30,765           30,765        0.00%
          Subtotal                                9,139,726          7,322,184         7,022,280      -4.10%


          Operations
   4558   Recycling Fees                             12,252                5,000          6,000       20.00%
   4559   Sale of Recycled materials                  3,169                   0           1,500            N/A
   4591   Lot Cleaning/ Maintenance Fees             39,808             33,989           23,880       -29.74%
   4594   Ordained Bldg Demolition                   83,167             13,773                   0   -100.00%

   4595   Street Assessmt/Demolition Interest        22,476             22,154           22,154        0.00%

   4599   Public Service Clean-up Fees                     0                  0                  0         N/A
   4610   Bad Check Fees                              9,368                8,500          8,500        0.00%
   4611   Credit Card Service Fees                    4,361                3,500          3,500        0.00%
   4620   Fuel Surcharge                             40,601             39,575           36,000        -9.03%
          Subtotal                                  215,202            126,491          101,534      -19.73%


          Culture and Recreation
   4654   Memorial Stadium                           19,429             15,637            4,000       -74.42%
   4655   Golden Park                                12,700                   0           2,000            N/A
   4658   Tennis Fees                               169,217            173,400          167,525        -3.39%
   4659   Swimming Pools                             70,659             61,652           65,000        5.43%
   4660   Concessions                                28,019             28,981           28,019        -3.32%
   4661   Concessions - Memorial Stadium                   0                  0           6,575            N/A
   4664   Pool Concessions                           38,737             35,053           35,053        0.00%
   4665   Facilities Rental                           4,279                4,904          3,855       -21.39%
   4666   Facilities Rental Promenade                 6,781                7,062          7,062        0.00%

   4667   Facilities Rental - Community Center       13,164             13,454           13,454        0.00%

   4668   Facilities Rental - Rugby                       400               400              400       0.00%
          Facilities Rental - Lake Oliver
   4669                                                    0                  0                  0         N/A
          Marina
   4671   After School Program                    1,453,531          1,450,000         1,450,000       0.00%
   4674   Youth Program Fees                         22,220             18,436           20,000        8.48%
   4675   Therapeutics                                     0                  0                  0         N/A



                                                   B-15
General Fund                                            Fund 0101
   4676   Cultural Arts      35,970   37,987   37,987     0.00%
   4677   Senior Citizens     8,524    9,050    8,500    -6.08%




                            B-16
General Fund                                                                                      Fund 0101
                                                FY09             FY10              FY11             %
                                                Actual       Adopted Budget     Rec. Budget       Change
   4678    Athletic Program Fees                   $74,899          $63,179          $70,000       10.80%
   4680    South Commons Softball Complex           14,254           14,254           20,000       40.31%
   4681    Fee Based Program                        39,998           20,000             5,000      -75.00%
   4682    Marina Concessions                       51,819           20,700           50,000       141.55%
   4683    Marina Fees                              18,556              9,705         18,000       85.47%
   4684    South Commons Concessions                 9,503              8,866           9,500       7.15%
           Subtotal                              2,092,659        1,992,720         2,021,930       1.47%


           Commissions
   4532    Tax Commissions                       2,142,173        2,156,987         2,285,523       5.96%
   4533    School Tax - Auto Commissions           214,993          220,456          207,066        -6.07%
   4534    State (Georgia) Commissions              48,117           48,433           56,133       15.90%
   4536    BID Commissions                          15,153           14,885           14,148        -4.95%
   4815    Pay Phone - Jail                        552,880          288,000          288,000        0.00%
   4816    Pay Phone - MCP                         138,564          122,594          132,000        7.67%
           Subtotal                              3,111,880        2,851,355         2,982,870       4.61%


   Subtotal Charges for Services                18,388,127       15,928,921        16,116,793       1.18%


   Fines & Forfeitures
   4740    Recorders Court                       3,020,876        2,554,624         3,395,950      32.93%
   4741    Juvenile Court - Fines                   10,448              8,442           6,800      -19.45%
   4743    Environmental Court Fines                49,140           43,155           39,348        -8.82%
   4744    Tree Fee                                      0                 0                  0         N/A
   4753    Recorder's Ct Musc Co Surcharge         123,316          103,414          122,634       18.59%
   4754    Superior Ct Musc Co Surcharge             1,853                 0            3,927           N/A
   4755    State Ct Muscogee Co Surcharge           29,952           18,513           14,205       -23.27%
   4756    Municipal Ct Musc Co Surcharge            5,449              4,581           5,472      19.45%
   4757    Harris County Surcharge                  37,016           32,783           39,535       20.60%
   4758    Talbot County Surcharge                   5,250              6,284           5,079      -19.18%
   4759    Marion County Surcharge                   4,629              5,933           6,000       1.13%
   4760    Chattahoochee County Surcharge           22,355           19,070           21,186       11.10%
   4761    Taylor County Surcharge                  17,001           17,994           10,700       -40.54%
   4762    Superior Ct-Fines & Forfeitures         213,948          205,548          202,115        -1.67%
   4763    Municipal Ct - Fines & Forfeitures      313,181          304,924          304,924        0.00%
   4764    State Ct - Fines & Forfeitures          454,417          394,716          454,417       15.13%
   4767    Crime Victims - Adult Probation           4,131              2,400                 0   -100.00%
   4768    Forfeitures/Condemnation Police          19,854                 0                  0         N/A
   4769    Magistrate Court-Fines                    4,099                 0          19,002            N/A
   Subtotal Fines and Forfeitures                4,336,915        3,722,381         4,651,294      24.95%




                                                  B-17
General Fund                                                                                       Fund 0101
                                               FY09               FY10              FY11             %
                                               Actual         Adopted Budget     Rec. Budget       Change
   Intergovernmental
          Federal Government
   4343   Emergency Management Assistance         $55,887            $47,364          $47,364        0.00%
          Subtotal                                 55,887             47,364           47,364        0.00%


          State Government
   4359   Misc. State Revenue                       4,028                3,250          1,500       -53.85%
   4376   Disaster Reimbursement                          0                 0                  0         N/A
          Subtotal                                  4,028                3,250          1,500      -53.85%


          Local Governments
   4400   Payment in Lieu of Taxes                 33,350             44,522           38,540       -13.44%
   4402   Administration Off. Court               132,651            132,651          132,651        0.00%
   4414   Harris County                            67,491             67,031           69,754        4.06%
   4423   MCSD (School District)                          0          100,000                   0   -100.00%
   4426   Talbot County                            10,532             10,584           11,014        4.06%
   4427   Marion County                             9,362                9,408          9,790        4.06%
   4428   Chattahoochee County                      3,516                3,528          3,671        4.05%
   4429   Taylor County                            12,873             12,936           13,461        4.06%
          Subtotal                                269,775            380,660          278,881      -26.74%


   Subtotal Intergovernmental Revenues            329,690            431,274          327,745      -24.01%


   Miscellaneous
          Other Miscellaneous Revenues
   4821   DETOX - Major Building Repairs           16,427             16,426           16,427        0.01%
   4822   DETOX - Insurance                             670               670              670       0.00%
   4837   Miscellaneous Revenue                   175,735             80,000           60,000       -25.00%
   4838   Returned Checks                           2,129                   0                  0         N/A
   4843   Naval Museum Reimb                       15,875                   0          39,031            N/A
          Refund Building Maintenance -
   4844                                            23,631             23,631           23,631        0.00%
          Retardation Center
   4846   Interest 9 hole addition                        0                 0                  0         N/A
   4848   Fuel                                      3,107                   0          14,000            N/A
          Subtotal                                237,574            120,727          153,759       27.36%


          Reimbursement for Damaged Property
   4851   Damage to City Property                  (1,364)                  0                  0         N/A
   4852   Repairs to City Vehicles                      715                 0                  0         N/A
   4853   Claims/Settlements                    3,472,062                   0                  0         N/A
   4854   Damaged/Lost Eq Reimbursement                   0                 0                  0         N/A
          Subtotal                              3,471,413                   0                  0         N/A



                                                 B-18
General Fund                                                                                           Fund 0101
                                                   FY09               FY10              FY11             %
                                                  Actual          Adopted Budget     Rec. Budget       Change
          Rents and Royalties
   4861   Police/Unclaimed Property                         $0                 $0               $0           N/A
   4862   Salvage - Sales                                 4,995              4,516           4,500       -0.35%
   4867   Engineering Docs - Sales                        6,895              1,750           5,000      185.71%
   4869   Police Reports - Sales                     175,971             174,993          150,000       -14.28%
   4870   Fire Department Reports - Sales                29,702           23,940           16,077       -32.84%
   4871   Voter Lists                                      268                  0                  0         N/A
   4873   Legacy Terrrace Rent                            4,844                 0                  0         N/A
   4877   City Property - Rentals                        27,841           12,897           10,700       -17.03%
   4878   Rental/Lease                               109,811              91,263           62,178       -31.87%
   4879   Planning & Dev. Documents - Sales              14,622              6,780           7,000       3.24%
   4881   Coroner Reports - Sales                          515                420              400       -4.76%
   4882   800 MHZ System Maintenance                         0                  0                  0         N/A
   4884   Signage Sale                                    6,734              4,589           5,000       8.96%
   4885   Sale Tax Report                                    0                  0                  0         N/A
          Subtotal                                   382,198             321,148          260,855      -18.77%


   Subtotal Miscellaneous                           4,091,185            441,875          414,614       -6.17%


   Contributions                                                                                             N/A
   4802   Donations                                       6,692                 0                  0         N/A
   Subtotal Contributions                                 6,692                 0                  0         N/A


   Investment Income
   4772   Gain/Loss on Investment                    211,959                    0                  0         N/A
   4780   Investment Interest                       2,077,449          1,350,000         1,140,000      -15.56%
   4796   Tax Commissioner - Interest                        0                  0                  0         N/A
   Subtotal Investment Income                       2,289,408          1,350,000         1,140,000     -15.56%

   Other Financing Sources
          Proceeds of General Fixed Asset Dispositions
   4907   Sale of General Fixed Assets               144,106                    0                  0         N/A
          Subtotal                                   144,106                    0                  0         N/A

          Transfer In
   4947   Transfer In Penalty Assessment Act                 0         3,000,000         3,750,000      25.00%
   4950   Transfer In General Fund CIP                       0         2,000,000         1,900,000       -5.00%
   4998   Transfer In Other LOST                             0                  0       30,145,848           N/A
          Subtotal                                           0         5,000,000        35,795,848     615.92%

   Subtotal Other Financing Sources                  144,106           5,000,000        35,795,848     615.92%

          Total Revenues                        $143,932,448        $141,803,993     $145,238,609        2.42%


                                                     B-19
General Fund                                                                                   Fund 0101
                                          Schedule of Expenditures
                                                 FY09             FY10            FY11           %
                                                 Actual       Adopted Budget   Rec. Budget     Change
   100    City Council
   1000   City Council                             $303,936         $303,270       $309,295      1.99%
   2000   Clerk Of Council                          214,583          208,441        213,854      2.60%
          Subtotal                                  518,519          511,711        523,149      2.24%


   110    Mayor
   1000   Mayor's Office                            322,930          350,721        359,484      2.50%
   2600   Internal Auditor                           95,644          102,705        105,637      2.85%
          Subtotal                                  418,574          453,426        465,121      2.58%


   120    City Attorney
   1000   City Attorney                             966,438          712,758        722,467      1.36%
          Subtotal                                  966,438          712,758        722,467      1.36%


   130    City Manager
   1000   City Manager                              653,446          674,780        693,500      2.77%
   2500   Mail Room                                  47,819           61,427         74,752     21.69%
   2600   Public Information Agency                  97,035          116,961        129,193     10.46%
   2700   Criminal Justice Coordination             189,798          215,300        192,694     -10.50%
   2800   Risk Management                            61,849           65,605         66,073      0.71%
   2850   Citizen's Service Center                  352,514          415,285        414,571      -0.17%
   3710   Recorder's Court                                0          945,763        842,183     -10.95%
          Subtotal                                1,402,461        2,495,121       2,412,966    -3.29%


   200    Finance
   1000   Finance Director                          333,805          337,637        344,425      2.01%
   2100   Accounting                                454,313          469,495        482,754      2.82%
   2200   Revenue                                   905,979          931,453        948,559      1.84%
   2900   Financial Planning                        259,878          267,168        274,173      2.62%
   2950   Purchasing Division                       367,998          394,418        404,410      2.53%
          Subtotal                                2,321,973        2,400,171       2,454,321     2.26%


   210    Information Technology
   1000   Information Technology                  3,518,584        3,564,141       3,595,690     0.89%
          Subtotal                                3,518,584        3,564,141       3,595,690     0.89%


   220    Human Resources
   1000   Human Resources                           796,885          848,209        870,170      2.59%
   2100   Employee Benefits                         790,521          815,788        848,755      4.04%
          Subtotal                                1,587,406        1,663,997       1,718,925     3.30%




                                                   B-20
General Fund                                                                             Fund 0101
                                           FY09             FY10            FY11           %
                                           Actual       Adopted Budget   Rec. Budget     Change
   240    Inspections & Code Enforcement
   2200   Inspections & Code Enforcement   $1,822,012       $1,628,542      $1,622,889     -0.35%
   2900   Print Shop                          185,995          194,310        199,601      2.72%
          Subtotal                          2,008,007        1,822,852       1,822,490    -0.02%


   242    Planning
   2100   Planning                            301,405          347,565        326,693      -6.01%
          Subtotal                            301,405          347,565        326,693     -6.01%


   245    Community Reinvestment
   2400   Real Estate                          75,624           72,524         73,822      1.79%
          Subtotal                             75,624           72,524         73,822      1.79%


   250    Engineering
   2100   Traffic Engineering               1,463,918        1,535,755       1,533,764     -0.13%
   2400   Geographic Information Systems      251,827          255,575        261,714      2.40%
   3110   Radio Communications                401,336          374,252        380,216      1.59%
          Subtotal                          2,117,081        2,165,582       2,175,694     0.47%


   260    Public Services
   1000   Public Services                     280,664          287,760        295,665      2.75%
   2300   Fleet Management                  2,042,499        2,069,783       2,115,959     2.23%
   2400   Special Enforcement               1,217,718        1,261,743       1,347,613     6.81%
   2600   Cemeteries                          272,265          271,574        277,730      2.27%
   2700   Facilities Maintenance            2,787,921        2,863,588       2,964,489     3.52%
   3710   Other Maintenance/Repairs         1,101,915        1,078,135       1,086,380     0.76%
          Subtotal                          7,702,982        7,832,583       8,087,836     3.26%


   270    Parks & Recreation
   1000   Parks And Recreation                408,176          484,664        436,578      -9.92%
   2100   Parks Services                    4,738,803        4,541,658       4,689,381     3.25%
   2400   Recreation Services               1,499,513        1,483,767       1,475,599     -0.55%
   3220   Golden Park                          82,925          111,800        111,800      0.00%
   3230   Memorial Stadium                     55,570           66,638         66,638      0.00%
   3410   Athletics                           290,406          353,434        305,828     -13.47%
   3505   Community Schools Operations      1,488,652        1,561,733       1,593,579     2.04%
   4048   Cooper Creek Tennis Center          290,219          280,306        259,007      -7.60%
   4049   Lake Oliver Marina                   80,260           83,806        145,571     73.70%
   4413   Aquatics                            442,272          486,056        486,056      0.00%
   4433   Therapeutics                        124,899          121,518        121,594      0.06%
   4434   Pottery Shop                        173,675          170,820        172,567      1.02%




                                             B-21
General Fund                                                                                 Fund 0101
                                             FY09              FY10             FY11           %
                                             Actual        Adopted Budget    Rec. Budget     Change
   4435   Senior Citizen's Center              $344,519          $375,654        $388,580      3.44%
          Subtotal                           10,019,889        10,121,854       10,252,778     1.29%


   280    Cooperative Extension
   1000   Cooperative Extension                 141,136           143,196         143,196      0.00%
          Subtotal                              141,136           143,196         143,196      0.00%


   290    Boards and Commissions
   1000   Tax Assessor                        1,217,591         1,331,925        1,367,542     2.67%
   2000   Elections & Registration            1,096,359           503,423        1,122,243    122.92%
          Subtotal                            2,313,950         1,835,348        2,489,785    35.66%


   400    Police
   1000   Chief Of Police                       781,227            766,194         866,854    13.14%
   2100   Intelligence/Vice                    1,301,808         1,408,778       1,372,463     -2.58%
   2200   Support Services                     2,729,129         2,635,459       2,760,399     4.74%
   2300   Field Operations                    12,680,081        13,307,698      13,224,538     -0.62%
   2400   Office Of Professional Standards      402,629            404,897         413,876     2.22%
   2500   Metro Drug Task Force                 239,005            225,998         230,968     2.20%
   2700   Special Operations Account              60,991            33,500          33,500     0.00%
   2800   Administrative Services              1,270,676         1,285,153       1,386,727     7.90%
   3230   Motor Transport                      2,319,123         1,582,954       1,348,963    -14.78%
   3230   Investigative Services               6,542,939         6,595,944       6,632,965     0.56%
          Subtotal                           28,327,608        28,246,575       28,271,253     0.09%


   410    Fire & EMS
   1000   Chief Of Fire & EMS                   406,123           414,627         424,359      2.35%
   2100   Operations                         20,873,963        21,153,054       21,728,433     2.72%
   2600   Special Operations                  1,053,040         1,103,824        1,127,920     2.18%
   2800   Administrative Services               791,689           782,078         804,922      2.92%
   2900   Emergency Management                  153,925           197,582         170,050     -13.93%
   3610   Logistics/Support                   1,904,817           918,623         922,435      0.41%
          Subtotal                           25,183,557        24,569,788       25,178,119     2.48%


   420    Muscogee County Prison
   1000   Muscogee County Prison              7,020,711         7,092,182        7,221,617     1.83%
          Subtotal                            7,020,711         7,092,182        7,221,617     1.83%




                                               B-22
General Fund                                                                                Fund 0101
                                            FY09             FY10            FY11             %
                                            Actual       Adopted Budget   Rec. Budget       Change
   450    Homeland Security
   1000   Homeland Security                     $2,188              $0              $0            N/A
          Subtotal                               2,188               0                  0         N/A


   500    Superior Court
   1000   Chief Judge - Superior Court         397,990          348,053        351,366        0.95%
   2000   District Attorney                  1,696,248        1,867,222       1,863,152       -0.22%
   2100   Adult Probation                      135,468          138,443        139,388        0.68%
   2110   Juvenile Court                       333,666          463,771        460,240        -0.76%
   2115   Juvenile Court Clerk                 241,343          260,465        267,383        2.66%
   2120   Court Intake Services                 22,346           25,350         25,350        0.00%
   2125   Circuit Wide Juvenile Court          264,892          264,721        270,367        2.13%
   2140   Jury Manager                         349,392          430,555        433,625        0.71%
   2150   Judge Allen                          179,621          185,346        189,039        1.99%
   2160   Judge Johnston                       102,917          132,340        134,215        1.42%
   2170   Judge Pullen                         147,944          141,335        143,298        1.39%
   2180   Judge Peters                         157,296          135,079        139,629        3.37%
   2190   Judge Jordan                         206,872          195,689        198,987        1.69%
   2200   Victim Witness Program               156,669          176,953        181,224        2.41%
   3000   Clerk Of Superior Court            1,882,961        1,945,574       2,068,439       6.32%
          Subtotal                           6,275,625        6,710,896       6,865,702       2.31%


   510    State Court
   1000   State Court Judges                   562,343          571,212        588,081        2.95%
   2000   State Court Solicitor              1,009,264        1,023,149       1,052,794       2.90%
          Subtotal                           1,571,607        1,594,361       1,640,875       2.92%


   520    Public Defender
   1000   Public Defender                    1,163,352        1,126,419       1,133,333       0.61%
   2000   Muscogee County Public Defender      194,191          253,871        236,386        -6.89%
          Subtotal                           1,357,543        1,380,290       1,369,719      -0.77%


   530    Municipal Court
   1000   Municipal Court Judge                358,312          355,280        373,955        5.26%
   2000   Clerk Of Municipal Court             670,219          689,000        736,621        6.91%
   3000   Marshal                            1,387,403        1,200,303       1,222,609       1.86%
   3000   Jr. Marshal Program                    1,194               0                  0         N/A
          Subtotal                           2,417,128        2,244,583       2,333,185       3.95%




                                              B-23
General Fund                                                                        Fund 0101
                                    FY09             FY10            FY11             %
                                   Actual        Adopted Budget   Rec. Budget       Change
   540    Judge Of Probate
   1000   Judge Of Probate           $445,582          $446,724       $459,172        2.79%
          Subtotal                    445,582           446,724        459,172        2.79%


   550    Sheriff
   1000   Administration             2,024,593        1,765,455       1,781,909       0.93%
   2100   Uniform Division           4,549,185        4,142,386       4,355,282       5.14%
   2200   Criminal Division             35,238               0                  0         N/A
   2300   Training                       6,800               0                  0         N/A
   2400   Motor Transport             293,696           240,000        240,000        0.00%
   2500   Recorders Court             885,048                0         104,692            N/A
   2600   Jail                      14,488,290       14,711,565      14,876,162       1.12%
   2650   Medical Director           4,164,254        3,736,445       3,772,450       0.96%
   3510   Environmental Court                0               0                  0         N/A
          Subtotal                  26,447,104       24,595,851      25,130,495       2.17%


   560    Tax Commissioner
   1000   Tax Commissioner           1,406,508        1,500,982       1,555,002       3.60%
          Subtotal                   1,406,508        1,500,982       1,555,002       3.60%


   570    Coroner
   1000   Coroner                     252,641           276,202        279,593        1.23%
          Subtotal                    252,641           276,202        279,593        1.23%


   590    Non-Departmental
   1000   Agency Appropriations      1,769,564        1,823,151       1,833,356       0.56%
   2000   Contingency                 213,032           250,000        250,000        0.00%
   3000   Non-Categorical            5,474,455        3,283,675       5,898,342      79.63%
   4000   Interfund Transfers        5,168,971        5,284,050       4,865,536       -7.92%
   6000   Airport                            0               0                  0         N/A
   6500   Naval Museum                315,036           329,460        339,031        2.91%
   7000   Law Library                        0               0                  0         N/A
          Subtotal                  12,941,058       10,970,336      13,186,265      20.20%


          Total Expenditures      $149,062,889     $145,771,599   $150,755,930        3.42%




                                      B-24
LOST Fund                                                                                         Fund 0102
                                          Schedule of Revenues
                                                FY09             FY10              FY11             %
                                               Actual        Adopted Budget     Rec. Budget       Change
  General Property Taxes
          General Sales and Use Tax
  4042    Other Local Option Sales Tax                  $0      $21,000,000      $30,300,000       44.29%
          Subtotal                                      0        21,000,000        30,300,000      44.29%


  Investment Income
  4772    Gains/Losses on Investments                    0                 0                  0         N/A
  4780    Investment Interest                            0                 0                  0         N/A
  Subtotal Investment Income                            0                  0                  0         N/A


  Miscellaneous
  4837    Miscellaneous                                  0                 0                  0         N/A
  Subtotal Miscellaneous                                 0                 0                  0         N/A


          Total Revenues                                $0      $21,000,000      $30,300,000       44.29%


                                Schedule of Expenditures - PUBLIC SAFETY
                                                FY09             FY10              FY11             %
                                               Actual        Adopted Budget     Rec. Budget       Change
  110     Crime Prevention/Intervention
  9900    Public Safety - LOST                          $0         $931,459        $1,000,000       7.36%
          Subtotal                                      0           931,459         1,000,000       7.36%


  160     Civic Center
  9900    Public Safety - LOST                           0              3,875           3,965       2.32%
          Subtotal                                      0               3,875          3,965        2.32%


  260     Public Services
  9900    Public Safety - LOST                           0          116,234          118,935        2.32%
          Subtotal                                      0           116,234          118,935        2.32%


  270     Parks & Recreation
  9900    Public Safety - LOST                           0           50,369           51,539        2.32%
          Subtotal                                      0            50,369           51,539        2.32%


  400     Police
  9900    Public Safety - LOST                           0        9,580,331         8,309,868      -13.26%
  9902    E911/Public Safety - LOST                      0          369,079          380,324        3.05%
          Subtotal                                      0         9,949,410         8,690,192     -12.66%




                                                 B-25
LOST Fund                                                                                     Fund 0102
                                               FY09              FY10            FY11           %
                                               Actual        Adopted Budget   Rec. Budget     Change
  410    Fire & EMS
  9900   Public Safety - LOST                           $0       $1,680,131      $1,946,215    15.84%
         Subtotal                                       0         1,680,131       1,946,215    15.84%


  420    MCP
  9900   Public Safety - LOST                            0          603,696        682,243     13.01%
         Subtotal                                       0           603,696        682,243     13.01%


  500    District Attorney
  9900   Public Safety - LOST                           $0              $0         $70,629          N/A
         Subtotal                                       0                0          70,629          N/A


  510    State Court Solicitor
  9900   Public Safety - LOST                            0           63,749         98,328     54.24%
         Subtotal                                       0            63,749         98,328     54.24%


  520    Public Defender
  9900   Public Safety - LOST                            0           61,826         61,826      0.00%
         Subtotal                                       0            61,826         61,826      0.00%


  530    Marshal
  9900   Public Safety - LOST                            0           61,992        395,463     537.93%
  9902   Clerk of Municipal Ct/Public Safety             0               0          98,128          N/A
         Subtotal                                       0            61,992        493,591    696.22%


  550    Sheriff
  9900   Public Safety - LOST                            0        1,185,597       2,548,300    114.94%
         Subtotal                                       0         1,185,597       2,548,300   114.94%


  570    Coroner
  9900   Public Safety - LOST                            0               0          45,440          N/A
         Subtotal                                       0                0          45,440          N/A


  590    Miscellaneous
  9900   Public Safety - LOST (Trf-Debt Svc)            0                0          67,119          N/A
         Subtotal                                       0                0          67,119          N/A




                                                 B-26
LOST Fund                                                                                        Fund 0102
                                                FY09              FY10              FY11           %
                                                Actual        Adopted Budget     Rec. Budget     Change
  610    Transportation
  9900   Public Safety - LOST                            $0           $3,875           $3,965      2.32%
         Subtotal                                        0               3,875          3,965      2.32%


         Subtotal Expenditures-Public Safet              $0      $14,712,213      $15,882,287      7.95%


  590    Miscellaneous
  9900   Public Safety - LOST (Trf-GF)                    0                 0       21,102,094         N/A
         Subtotal                                        0                  0       21,102,094         N/A


         Total Expenditures-Public Safety                $0      $14,712,213      $36,984,381    151.39%


                           Schedule of Expenditures - INFRASTRUCTURE
                                                FY09              FY10              FY11           %
                                                Actual        Adopted Budget     Rec. Budget     Change
  210    Information Technology
  9900   Infrastructure - LOST                           $0         $250,000         $250,000      0.00%
         Subtotal                                        0           250,000          250,000      0.00%


  250    Engineering
  9900   Infrastructure - LOST                           $0       $2,300,000        $6,737,031    192.91%
         Subtotal                                        0         2,300,000         6,737,031   192.91%


  260    Public Services
  9900   Infrastructure - LOST                            0          250,000          300,000     20.00%
         Subtotal                                        0           250,000          300,000     20.00%


  590    Miscellaneous
  9900   Infrastructure - LOST (Trf-Debt Svc)             0        3,500,000         3,024,897    -13.57%
         Subtotal                                        0         3,500,000         3,024,897   -13.57%


         Subtotal Expenditures-Infrastructu              $0       $6,300,000      $10,311,928     63.68%


  590    Miscellaneous
  9900   Infrastructure - LOST (Trf-GF)                   0                 0        9,043,754         N/A
         Subtotal                                        0                  0        9,043,754         N/A


         Total Expenditures-Infrastructure               $0       $6,300,000      $19,355,682    207.23%


         GRAND Total LOST Expenditures                   $0      $21,012,213      $56,340,063    168.13%




                                                  B-27
Stormwater (Sewer) Fund                                                                          Fund 0202
                                             Schedule of Revenues
                                                  FY09              FY10              FY11           %
                                                  Actual        Adopted Budget     Rec. Budget     Change
 General Property Taxes
 4001    Real Property                            $3,092,283        $4,120,466        $4,120,466      0.00%
 4002    Public Utility                                    0                 0                 0         N/A
 4005    Personal Property                           584,647                 0                 0         N/A
 4006    Motor Vehicle                               374,521           416,013           416,013      0.00%
 4007    Mobile Homes                                  8,250                 0                 0         N/A
 4012    Property Not on Digest                       18,261            12,000            12,000      0.00%
 4015    Recording Intangibles                        81,524            84,579            69,841    -17.43%
         Subtotal                                  4,159,486         4,633,058         4,618,320     -0.32%

         Other Taxes
 4150    Penalties & Interest - Ad Valorem            95,576            78,000           74,747      -4.17%
 4151    Penalties & Interest - Autos                 23,301            21,252           20,739      -2.41%
         Subtotal                                    118,877            99,252           95,486     -3.79%

 Subtotal Taxes                                    4,278,363         4,732,310         4,713,806    -0.39%

 Intergovernmental Revenues
          Local Governments
 4400     Payment in Lieu of Taxes                     4,109               4,500           5,433    20.73%
          Subtotal                                     4,109               4,500           5,433    20.73%
 Subtotal Intergovernmental Revenues                   4,109               4,500           5,433    20.73%

 Charges for Services
         Other Charges for Services
 4464    Land Disturbance Fee                         10,298               9,361           5,012    -46.46%
         Subtotal                                     10,298               9,361           5,012   -46.46%

         Operations
 4596    Erosion Control                              31,977            30,000           21,198     -29.34%
         Subtotal                                     31,977            30,000           21,198    -29.34%

 Subtotal Charges for Services                        42,275            39,361           26,210    -33.41%

 Investment Income
 4772     Gains/Losses on Investments                 (4,179)                0                0         N/A
 4780     Investment Interest                         59,443            25,000           36,370     45.48%
 Subtotal Investment Income                           55,264            25,000           36,370     45.48%




                                                    B-28
Stormwater (Sewer) Fund                                                                  Fund 0202
                                            FY09              FY10            FY11           %
                                            Actual        Adopted Budget   Rec. Budget     Change
 Miscellaneous
 4837     Miscellaneous                            $424               $0             $0          N/A
 Subtotal Miscellaneous                             424                0              0          N/A

         Total Revenues                     $4,380,435        $4,801,171      $4,781,819    -0.40%

                                     Schedule of Expenditures
                                            FY09              FY10            FY11           %
                                            Actual        Adopted Budget   Rec. Budget     Change
 250     Engineering
 2300    Drainage                             $396,767          $444,718       $425,243      -4.38%
 2600    Stormwater                            151,514           277,601        283,643       2.18%
         Subtotal                              548,281           722,319        708,886     -1.86%

 260     Public Services
 3210    Sewer Maintenance                   2,718,223         3,733,262       3,240,670    -13.19%
 3710    Other Maintenance/Repairs                   0             5,000           5,000      0.00%
         Subtotal                            2,718,223         3,738,262       3,245,670   -13.18%

 590     Non-Departmental
 2000    Contingency                                 0                 0              0         N/A
 3000    Non-Categorical                       205,546           193,677        187,983      -2.94%
 4000    Interfund Transfers                   529,668           646,913        639,280      -1.18%
         Subtotal                              735,214           840,590        827,263     -1.59%

         Total Expenditures                 $4,001,718        $5,301,171      $4,781,819    -9.80%




                                              B-29
Paving Fund                                                                                    Fund 0203
                                            Schedule of Revenues
                                                 FY09              FY10             FY11             %
                                                 Actual        Adopted Budget    Rec. Budget       Change
General Property Taxes
4001    Real Property                             $9,819,883       $11,443,450     $11,423,936        -0.17%
4002    Public Utility                                     0                 0               0           N/A
4005    Personal Property                          1,860,866                 0               0           N/A
4006    Motor Vehicle                              1,186,980         1,152,333       1,119,945        -2.81%
4007    Mobile Homes                                  25,927                 0           5,147           N/A
4012    Property Not on Digest                        58,123            40,000          41,937         4.84%
4015    Recording Intangibles                        259,481           296,120         200,000      -32.46%
        Subtotal                                  13,211,260        12,931,903      12,790,965       -1.09%

Other Taxes
4150    Penalties & Interest - Ad Valorem           304,208           225,000          279,000      24.00%
4151    Penalties & Interest - Auto                  73,847            72,848           69,000       -5.28%
        Subtotal                                    378,055           297,848          348,000      16.84%

Subtotal Taxes                                    13,589,315        13,229,751      13,138,965      -0.69%

Intergovernmental Revenues
        State Government
4599    Sale of Timber                                    0                 0                  0         N/A
        Subtotal                                          0                 0                  0         N/A

         Local Governments
4400     Payment in Lieu of Taxes                    13,078            17,474           15,094      -13.62%
         Subtotal                                    13,078            17,474           15,094     -13.62%

Subtotal Intergovernmental Revenues                  13,078            17,474           15,094     -13.62%

Charges for Services
         Operations
4593     Street Repair Reimbursement                 18,836            20,000           19,800       -1.00%
4595     Street Assessment & Demolition Intere            0                 0                0          N/A
4597     Maintain State Highways                    342,895           342,895          342,895        0.00%
         Subtotal                                   361,731           362,895          362,695      -0.06%
Subtotal                                            361,731           362,895          362,695      -0.06%

Investment Income
4772     Gains/Losses on Investments                30,051                 0                0           N/A
4780     Investment Interest                       271,084            82,000          160,000       95.12%
Subtotal Investment Income                         301,135            82,000          160,000       95.12%
                                                 FY09              FY10             FY11             %
                                                 Actual        Adopted Budget    Rec. Budget       Change



                                                   B-30
Paving Fund                                                                                    Fund 0203
Miscellaneous Revenues
         Other Miscellaneous Revenues
4837     Miscellaneous                            $23,746                  $0                $0          N/A
         Subtotal                                  23,746                   0                 0          N/A
Subtotal Miscellaneous                             23,746                   0                 0          N/A

        Total Revenues                         $14,289,005       $13,692,120       $13,676,754      -0.11%


                                        Schedule of Expenditures
                                               FY09               FY10              FY11             %
                                               Actual         Adopted Budget     Rec. Budget       Change
250     Engineering
2200    Highways And Roads                       $998,254         $1,097,947        $1,070,256       -2.52%
        Subtotal                                  998,254          1,097,947         1,070,256      -2.52%

260     Public Services
2100    Street Improvements                      2,166,991          2,163,025        2,354,617        8.86%
2800    Landscape & Forestry                     2,096,290          2,394,512                0     -100.00%
3110    Repairs And Maintenance                  2,161,768          2,428,190        2,353,090       -3.09%
3120    Right Of Way Maintenance                 3,127,710          3,239,675        5,696,796      75.84%
3130    Community Services-Row Maintenanc         217,695            232,688           229,241       -1.48%
3710    Other Maintenance/Repairs                     1,132              5,000             5,000     0.00%
        Subtotal                                 9,771,586        10,463,090        10,638,744       1.68%


590     Non-Departmental
2000    Contingency                                      0                  0                  0         N/A
3000    Non-Categorical                            557,313           573,817           605,063        5.45%
4000    Interfund Transfers                      1,842,512         1,557,266         1,362,691      -12.49%
        Subtotal                                 2,399,825         2,131,083         1,967,754       -7.66%

        Total Expenditures                     $13,169,665       $13,692,120       $13,676,754      -0.11%




                                                  B-31
Medical Center Fund                                                                     Fund 0204
                                   Schedule of Revenues
                                          FY09              FY10             FY11             %
                                          Actual        Adopted Budget    Rec. Budget       Change
       General Property Taxes
4001   Real Property                       $9,317,259      $11,309,021      $11,489,237       1.59%
4003   Timber                                      75                0                  0         N/A
4005   Personal Property                    1,765,696                0                  0         N/A
4006   Motor Vehicle                        1,104,582         1,117,020       1,117,020       0.00%
4007   Mobile Homes                            23,237                0                  0         N/A
       Subtotal                            12,210,849        12,426,041      12,606,257       1.45%

       Revenues Total                     $12,210,849       $12,426,041     $12,606,257       1.45%

                                  Schedule of Expenditures
                                          FY09              FY10             FY11             %
                                          Actual        Adopted Budget    Rec. Budget       Change
200
3000   Medical Center Authority           $13,224,671      $12,426,041      $12,606,257       1.45%
       Subtotal                            13,224,671       12,426,041       12,606,257       1.45%

       Total Expenditures                 $13,224,671      $12,426,041      $12,606,257       1.45%




                                           B-32
Integrated Waste Management Fund                                                                Fund 0207
                                          Schedule of Revenues
                                                  FY09               FY10            FY11             %
                                                 Actual          Adopted Budget   Rec. Budget       Change
 Charges for Services
         Operations
 4550    Inert Landfill Fees                           $79,706          $87,025        $48,000      -44.84%
         Commercial Solid Waste Collection
 4552    Fees                                           81,497           14,000         72,485      417.75%
         Residential Solid Waste Collection
 4553    Fees                                      9,141,968          9,150,600       9,083,000      -0.74%

 4556    Inert Landfill Fees - Oxbow Meadow           21,083             13,750           9,175     -33.27%
 4557    Pine Grove Landfill                         217,090            188,832         174,051       -7.83%
 4558    Recycling Fees                                7,858             10,000          50,000     400.00%
 4588    Tree Fee                                     24,948             24,129          28,000      16.04%
         Subtotal                                  9,574,150          9,488,336       9,464,711      -0.25%

 Investment Income
 4772    Gains/Losses On Investments                    98,972                0              0           N/A
 4780    Investment Interest                           557,601          115,155        350,000      203.94%
         Subtotal                                      656,573          115,155        350,000      203.94%

 Miscellaneous
 4837     Miscellaneous                                   588                 0                 0       N/A
          Subtotal                                        588                 0                 0       N/A

 Other Financing Sources
         Proceeds of General Fixed Asset Disposition
 4906    Property Sales                                      0                0                 0       N/A
 4908    Gain on Sale of Assets                         33,345                0                 0       N/A
         Subtotal                                       33,345                0                 0       N/A

 Transfers In
 4931    Transfer In General Fund                           0           370,000         49,338       -86.67%
         Subtotal                                           0           370,000         49,338      -86.67%

         Total Revenues                          $10,264,656         $9,973,491      $9,864,049      -1.10%




                                                   B-33
Integrated Waste Management Fund                                                            Fund 0207
                                       Schedule of Expenditures
                                               FY09             FY10             FY11           %
                                              Actual        Adopted Budget    Rec. Budget     Change
 260    Public Services
 3510   Solid Waste Collection                 $4,933,692       $5,793,325       $5,500,265    -5.06%
 3520   Recycling                                839,240          1,045,397       1,054,196     0.84%
 3540   Granite Bluff Inert Landfill             188,578           228,445         232,423      1.74%
 3550   Oxbow Meadow Inert Landfill              210,903           236,422         240,641      1.78%
 3560   Pine Grove Landfill                     2,133,092         1,809,446       1,819,689     0.57%
 3570   Recycling Center                               0                 0          45,393       N/A
 3710   Other Maintenance/Repairs                      0            13,580          13,580      0.00%
        Subtotal                                8,305,505         9,126,615       8,906,187    -2.42%


 270    Parks & Recreation
 3150   Refuse Collection - Parks                 80,290            72,463          75,369     4.01%
        Subtotal                                  80,290            72,463          75,369     4.01%

 590    Non-Departmental
 2000   Contingency                                    0                 0               0        N/A
 3000   Non-Categorical                          629,810           694,413         736,259     6.03%
 4000   Interfund Transfers                       80,000            80,000         146,234    82.79%
        Subtotal                                 709,810           774,413         882,493    13.96%

        Total Expenditures                     $9,095,605       $9,973,491       $9,864,049    -1.10%




                                                B-34
Emergency Telephone Fund                                                                    Fund 0209
                                      Schedule of Revenues
                                            FY09               FY10              FY11             %
                                            Actual         Adopted Budget     Rec. Budget       Change
 Charge for Services
 4500     E911 Emergency Telephone          $1,454,811         $1,449,392        $1,372,000       -5.34%
 4514     Wireless Surcharge                 1,448,315          1,502,547         1,580,000        5.15%
 Subtotal Charge for Services                2,903,126          2,951,939         2,952,000       0.00%

 Investment Income
 4780    Investment Interest                       4,249              7,000         12,000       71.43%
         Subtotal                                  4,249              7,000         12,000       71.43%

 Transfers In
 4931    Transfer In General Fund                     0           247,332          300,640       21.55%
         Subtotal                                     0           247,332          300,640       21.55%

          Total Revenues                    $2,907,375         $3,206,271        $3,264,640       1.82%

                                     Schedule of Expenditures
                                            FY09               FY10              FY11             %
                                            Actual         Adopted Budget     Rec. Budget       Change
 400      Police
 3220     E-911                             $2,763,663         $3,206,271        $3,264,640       1.82%
          Subtotal                           2,763,663          3,206,271         3,264,640       1.82%


 590      Non-Departmental
 2000     Contingency                                 0                  0                  0         N/A
 3000     Non-Categorical                             0                  0                  0         N/A
          Subtotal                                    0                  0                  0         N/A

          Total Expenditures                $2,763,663         $3,206,271        $3,264,640       1.82%




                                              B-35
Economic Development Authority Fund                                                    Fund 0230
                                   Schedule of Revenues
                                         FY09              FY10             FY11            %
                                         Actual        Adopted Budget    Rec. Budget      Change
         General Property Taxes
 4001    Real Property                     $776,438          $904,721         $917,301      1.39%
 4003    Timber                                   6                 0                0         N/A
 4005    Personal Property                  147,141                 0                0         N/A
 4006    Motor Vehicle                       92,048            89,362           91,200      2.06%
 4007    Mobile Homes                         1,936                 0                0         N/A
         Subtotal                         1,017,569           994,083        1,008,501      1.45%

         Revenues Total                   $1,017,569          $994,083       $1,008,501     1.45%


                                  Schedule of Expenditures
                                         FY09              FY10             FY11            %
                                         Actual        Adopted Budget    Rec. Budget      Change
 590     Non-Departmental
    1000 Agency Appropriations           $1,022,010          $994,083       $1,008,501      1.45%
         Subtotal                         1,022,010           994,083        1,008,501      1.45%

         Total Expenditures              $1,022,010          $994,083       $1,008,501      1.45%




                                            B-36
Debt Service Fund                                                                                     Fund 0405
                                              Schedule of Revenues
                                                   FY09               FY10             FY11              %
                                                   Actual         Adopted Budget    Rec. Budget        Change
  Taxes
          General Property Taxes
  4001    Real Property                             $4,289,560         $4,613,134      $4,651,322         0.83%
  4003    Timber                                            31                 0                  0          N/A
  4005    Personal Property                           814,399                  0                  0          N/A
  4006    Motor Vehicle                               452,878                  0                  0          N/A
  4007    Mobile Homes                                    9,527                0                  0          N/A
  4012    Property Not on Digest                       25,437             15,000          12,500        -16.67%
  4015    Recording Intangibles                       113,560             97,357          90,848         -6.69%
          Subtotal                                  5,705,392          4,725,491        4,754,670        0.62%

          Other Taxes
  4150    Penalties & Interest - Ad Valorem           133,135            105,217          86,538        -17.75%
  4151    Penalties & Interest - Auto                  28,175             23,000          22,540         -2.00%
          Subtotal                                    161,310            128,217         109,078        -14.93%

  Subtotal Taxes                                    5,866,702          4,853,708        4,863,748        0.21%


  Intergovernmental
          Local Government
  4305    BABs Subsidy                                      0                  0        1,404,726           N/A
  4400    Payment in Lieu of Taxes                      5,724              5,400            5,000        -7.41%
  4415    Columbus Water Works                        659,054            660,379          664,049         0.56%
  4425    Bull Creek Golf Course                       93,839             94,457           94,625         0.18%
          Subtotal                                    758,617            760,236        2,168,400      185.23%

  Investment Income
  4772    Gains/Losses on Investments                       0                  0               0             N/A
  4780    Investment Interest                          11,687             30,000          19,000        -36.67%
          Subtotal                                     11,687             30,000          19,000        -36.67%

  Miscellaneous
  4837    Miscellaneous Revenues                      $527,880           $432,973        $441,632        2.00%
          Subtotal                                    527,880            432,973         441,632         2.00%

  Transfers In
  4989    Transfer In - 2001 CBA                    1,000,000                  0                0            N/A
  4998    Transfer In - Other LOST                          0                  0        3,092,017            N/A
          Subtotal                                  1,000,000                  0        3,092,017            N/A

          Total Revenues                            $8,164,886         $6,076,917     $10,584,797       74.18%
                                          Schedule of Expenditures


                                                     B-37
Debt Service Fund                                                                             Fund 0405
                                           FY09               FY10             FY11              %
                                           Actual         Adopted Budget    Rec. Budget        Change
  200
  2800   Water & Sewer Revenue Bonds          $534,853           $532,422        $534,141        0.32%
  3450   1997A Lease Revenue Bonds            664,976            664,599                  0    -100.00%
  3470   1999A Lease Rev Refunding Bonds    1,163,830          1,168,030        1,174,365        0.54%
  3472   1999C Lease Revenue Bonds            908,435            905,887         906,390         0.06%
  3474   2003A Lease Revenue Bonds          2,026,860          2,032,890        2,031,323        -0.08%
  3475   2003B Taxable Lease Rev. Bonds       752,989            753,089         752,639         -0.06%
  3476   2004 Lease Rev. Bonds                      500                0                  0          N/A
  3477   2010A Lease Rev. Bonds                      0                 0        1,205,579            N/A
  3478   2010B Taxable Lease Rev. Bonds               0                0        3,864,365            N/A
  3479   2010C Lease Rev. Bonds                       0                0         115,995             N/A
  3610   GMA Loan Program/Other             2,181,764             20,000                  0    -100.00%
         Subtotal                           8,234,207          6,076,917       10,584,797        74.18%


         Total Expenditures                $8,234,207         $6,076,917      $10,584,797       74.18%




                                             B-38
Transportation Fund                                                                           Fund 0751
                                            Schedule of Revenues
                                                 FY09              FY10            FY11           %
                                                 Actual       Adopted Budget    Rec. Budget     Change
 General Property Taxes
 4001    Real Property                           $2,574,827        $2,967,487      $2,563,064    -13.63%
 4003    Timber                                          20                 0               0        N/A
 4005    Personal Property                          482,624                 0               0        N/A
 4006    Motor Vehicle                              301,919           293,106         260,738    -11.04%
 4007    Mobile Homes                                 6,352                 0               0        N/A
         Subtotal                                 3,365,742         3,260,593       2,823,802   -13.40%

 Intergovernmental
         Federal Government
 4301    FTA UMTA Capital Grant                     932,529         1,458,128       1,306,540    -10.40%
 4302    FTA Section 9A - Planning (5307)           129,697           156,828         200,748     28.01%
         Subtotal                                 1,062,226         1,614,956       1,507,288     -6.67%

         State Government
 4330    DOT Capital Grant                          573,909          182,266         163,317     -10.40%
 4337    DOT Section 9 - Planning                    75,422           79,213          84,701       6.93%
         Subtotal                                   649,331          261,479         248,018      -5.15%

          Local Government
 4400     Payment in Lieu of Taxes                    3,392             3,500           3,921    12.03%
          Subtotal                                    3,392             3,500           3,921    12.03%
 Subtotal Intergovernmental Revenues              1,714,949         1,879,935       1,759,227    -6.42%

 Charges for Services
          Operations
 4540     Handicap ID Cards                          11,181            10,093         10,000       -0.92%
 4558     Recycling Fees                                350               500              0    -100.00%
 4560     Subscription Farebox Revenue               24,235            26,258         15,000     -42.87%
 4561     Passenger Services                        910,805           930,507        870,000       -6.50%
 4562     Dial-A-Ride Service                        61,548            45,500         70,000      53.85%
 4563     Advertising                                16,100            10,000         10,000        0.00%
 4564     Misc. Transportation Revenue                  446               500              0    -100.00%
          Subtotal                                1,024,665         1,023,358        975,000      -4.73%
 Subtotal Charges for Services                    1,024,665         1,023,358        975,000      -4.73%

 Investment Income
 4780     Investment Interest                        20,294           22,670          35,000     54.39%
 Subtotal Investment Income                          20,294           22,670          35,000     54.39%

                                                 FY09              FY10            FY11           %
                                                 Actual       Adopted Budget    Rec. Budget     Change



                                                   B-39
Transportation Fund                                                                               Fund 0751
 Miscellaneous
 4837     Miscellaneous                                    $877               $0              $0            N/A
 Subtotal Subtotal                                          877                0               0            N/A

 Other Financing Sources
          Proceeds of General Fixed Asset Disposition
 4906     Property Sales                              (12,550)                 0                  0         N/A
 4908     Gain on Sale of Assets                       (8,132)                 0                  0         N/A
          Subtotal                                    (20,682)                 0                  0         N/A
 Subtotal Other Financing Sources                     (20,682)                 0                  0

         Total Revenues                           $6,105,845          $6,186,556       $5,593,029      -9.59%

                                         Schedule of Expenditures
                                                  FY09                FY10             FY11             %
                                                  Actual          Adopted Budget    Rec. Budget       Change
 260     Public Services
 3710    Other Maintenance/Repairs                           $0          $12,000         $12,000        0.00%
         Subtotal                                             0           12,000          12,000        0.00%


 590     Non-Departmental
 2000    Contingency                                          0                0                  0         N/A
 3000    Non-Categorical                             125,392             107,263         142,750       33.08%
 4000    Interfund Transfers                         115,000             115,000         104,346        -9.26%
         Subtotal                                    240,392             222,263         247,096       11.17%


 610     Transportation
 1000    Director                                    166,167             163,606         164,161        0.34%
 2100    Operations                                 1,911,524          2,064,028        2,098,040       1.65%
 2200    Maintenance                                1,323,974           1,364,527       1,383,189       1.37%
 2300    Dial-A-Ride                                  244,034            268,269          272,134        1.44%
 2400    FTA                                          740,159          1,801,596        1,633,175       -9.35%
 2900    Charter Services                              25,118             28,000           28,000        0.00%
 3410    Planning-FTA (5303)                           65,268             66,232           66,232        0.00%
 3420    Planning-FTA (5307)                          162,121            196,035          250,935      28.01%
         Subtotal                                   4,638,365          5,952,293        5,895,866      -0.95%

         Total Expenditures                       $4,878,757          $6,186,556       $6,154,962      -0.51%




                                                     B-40
Parking Management Fund                                                                     Fund 0752
                                       Schedule of Revenues
                                            FY09                  FY10               FY11          %
                                            Actual            Adopted Budget      Rec. Budget    Change
Service Charges
         Operations
4568     Parking Fee                            $38,613               $37,235          $35,000      -6.00%
4569     Public Parking                          32,693                33,624           29,000    -13.75%
         Subtotal                                71,306                70,859           64,000     -9.68%

Fines & Forfeitures
4752    Parking Tickets                         141,907               138,756          120,000    -13.52%
        Subtotal                                141,907               138,756          120,000   -13.52%

Investment Income
4772    Gains/Losses On Investments                   (395)                   0              0        N/A
4780    Investment Interest                          6,200                3,320          1,500    -54.82%
        Subtotal                                     5,805                3,320          1,500   -54.82%

        Total Revenues                         $219,018              $212,935         $185,500   -12.88%

                                      Schedule of Expenditures
                                            FY09                  FY10               FY11          %
                                            Actual            Adopted Budget      Rec. Budget    Change
590
2000    Contingency                                  $0                      $0             $0        N/A
3000    Non-Categorical                          13,328                  13,519          8,091    -40.15%
        Subtotal                                 13,328                  13,519          8,091   -40.15%

610
2800    Parking Management                      276,903               317,601          322,775     1.63%
        Subtotal                                276,903               317,601          322,775     1.63%

        Total Expenditures                     $290,231              $331,120         $330,866    -0.08%




                                                B-41
Columbus Trade and Convention Center Fund                                                  Fund 0753
                                        Schedule of Revenues
                                             FY09             FY10            FY11            %
                                            Actual        Adopted Budget   Rec. Budget      Change
 Sales & Use Taxes
 4052 Beer Tax                                $787,904          $818,500       $818,500       0.00%
        Subtotal                               787,904           818,500        818,500       0.00%

 Charges for Services
       Operations
 4568 Parking Garage                             6,121             4,900         15,000      206.12%
 4580 Convention Services Revenue                9,841            15,500         35,000      125.81%
 4581 Food Service Contract                    650,619           635,250        575,000        -9.48%
       Subtotal                                666,581           655,650        625,000       -4.67%

 Investment Income
 4780 Investment Interest                       35,693            65,000         40,000       -38.46%
        Subtotal                                35,693            65,000         40,000      -38.46%

 Miscellaneous
        Other Miscellaneous Revenues
 4827 Outside Personnel Svcs                       437               800              0     -100.00%
 4828 Copy Work                                  1,019             1,600            500      -68.75%
 4837 Miscellaneous Revenue                     23,156            26,265         40,000       52.29%
 4842 Vendor Compensation - Sales Tax              148               200            100      -50.00%
        Subtotal                                24,760            28,865         40,600       40.65%

        Rents and Royalties
 4874   Equipment Rental                        94,865           106,350         85,000      -20.08%
 4875   Space Rental                           412,698           452,750        459,000        1.38%
        Subtotal                               507,563           559,100        544,000       -2.70%

 Subtotal Miscellaneous Revenues               532,323           587,965        584,600       -0.57%

 Other Financing Sources
        Transfers In
 4943 Transfer In Hotel/Motel                  611,415           608,754        608,754       0.00%
        Subtotal                               611,415           608,754        608,754       0.00%

        Total Revenues                       $2,633,916       $2,735,869      $2,676,854      -2.16%




                                                B-42
Columbus Trade and Convention Center Fund                                                 Fund 0753
                                     Schedule of Expenditures
                                            FY09             FY10            FY11            %
                                           Actual        Adopted Budget   Rec. Budget      Change
 590    Non-Departmental
 2000   Contingency                                $0                $0             $0          N/A
 3000   Non-Categorical                        51,780            55,433         70,987      28.06%
        Subtotal                               51,780            55,433         70,987      28.06%

 620    Trade Center
 1000   Trade Center                           572,996          614,086         626,410        2.01%
 2100   Sales                                  198,611          236,032         242,279        2.65%
 2200   Operations                             434,740          579,919         548,511       -5.42%
 2300   Building Maintenance                   854,684          905,842         916,958        1.23%
 2600   Trade Center - Bonded Debt             234,005          344,557         344,293       -0.08%
        Subtotal                             2,295,036        2,680,436       2,678,451      -0.07%

        Total Expenditures                  $2,346,816       $2,735,869      $2,749,438      0.50%




                                               B-43
Bull Creek Golf Course Fund                                                               Fund 0755
                                       Schedule of Revenues
                                             FY09              FY10            FY11             %
                                            Actual         Adopted Budget   Rec. Budget       Change
 Charges for Services
       Operations
 4541 Golf Course Handicap Fees                  $1,400              $750            $750        0.00%
 4542 Golf Course Operations                  1,017,925         1,057,073         910,000      -13.91%
 4543 Range Fees                                 30,076            31,808          24,145      -24.09%
 4544 Snack Bar - Golf Course                   141,363           153,674         108,000      -29.72%
 4582 Sale of Merchandise                        76,139            85,320          60,000      -29.68%
       Subtotal                               1,266,903         1,328,625       1,102,895     -16.99%

 Miscellaneous
        Other Miscellaneous Revenues
  4837 Miscellaneous                                 698              300             338      12.67%
        Subtotal                                     698              300             338      12.67%

        Rents and Royalties
 4878   Rental/Lease                            18,065             21,755         25,000       14.92%
        Subtotal                                18,065             21,755         25,000       14.92%

 Subtotal Miscellaneous                         18,763             22,055         25,338       14.89%

 Other Financing Sources
        Transfer In
  4931 Transfer In - General Fund               79,713            288,399        515,737       78.83%
        Subtotal                                79,713            288,399        515,737       78.83%

 Investment Income
 4772 Gains/Losses On Investments                      0                0                 0         N/A
        Subtotal                                       0                0                 0         N/A

        Total Revenues                       $1,365,379        $1,639,079     $1,643,970        0.30%




                                               B-44
Bull Creek Golf Course Fund                                                                    Fund 0755
                                            Schedule of Expenditures
                                                    FY09            FY10            FY11           %
                                                   Actual       Adopted Budget   Rec. Budget     Change
 590    Non-Departmental
 3000   Non-Categorical                               $46,300          $38,213        $30,259     -20.81%
        Subtotal                                       46,300           38,213         30,259    -20.81%

 630    Bull Creek Golf Course

 2100   Bull Creek Golf Course Maintenance            707,695          825,103        836,137      1.34%

 2200   Bull Creek Golf Course Operations             589,071          676,306        682,949      0.98%
 2400   Bull Creek Debt Service                        18,172           99,457          94,625    -4.86%
        Subtotal                                    1,314,938        1,600,866       1,613,711    0.80%

        Total Expenditures                         $1,361,238       $1,639,079     $1,643,970      0.30%




                                                     B-45
Oxbow Creek Golf Course Fund                                                             Fund 0756
                                      Schedule of Revenues
                                         FY09                FY10             FY11           %
                                         Actual          Adopted Budget    Rec. Budget     Change
Charges for Services
        Operations
4541    Golf Course Handicap Fees                 $0                  $0             $0          N/A
4542    Golf Course Operations               165,953             165,510        130,000      -21.45%
4543    Range Fees                            12,727              10,905         12,500       14.63%
4544    Golf Course Snack Bar                 40,458              38,626         28,800      -25.44%
4582    Sale of Merchandise                   10,530              10,862          8,035      -26.03%
        Subtotal                             229,668             225,903        179,335     -20.61%

Other Financing Sources
        Transfer In
   4931 Transfer In - General Fund           227,267             344,604        378,180       9.74%
        Subtotal                             227,267             344,604        378,180       9.74%

        Total Revenues                      $456,935            $570,507       $557,515      -2.28%

                                     Schedule of Expenditures
                                         FY09                FY10             FY11           %
                                         Actual          Adopted Budget    Rec. Budget     Change
590     Non-Departmental
3000    Non-Categorical                      $11,504             $11,619        $14,983      28.95%
        Subtotal                              11,504              11,619         14,983      28.95%


640     Oxbow Creek Golf Course
2100    Oxbow Creek Pro Shop                 201,574             235,568        238,915        1.42%
2200    Oxbow Creek Maintenance              207,977             213,258        215,978        1.28%
2300    Oxbow Creek Debt Service              41,927             110,062         87,639      -20.37%
        Subtotal                             451,478             558,888        542,532       -2.93%

        Total Expenditures                  $462,982            $570,507       $557,515      -2.28%




                                                  B-46
Civic Center Fund                                                                                Fund 0757
                                          Revenue by Division
                                              FY09               FY10             FY11              %
                                              Actual         Adopted Budget    Rec. Budget        Change
  099-1999Operations                          $1,260,331         $1,245,507       $1,242,507        22.49%
  160-2100Hockey                                 653,307             598,000          514,000       17.67%
  160-2200Football                               119,851             116,000          116,000      -49.01%
  160-2500Events                               3,019,875           3,058,115        3,683,757       15.50%
  Total                                       $5,053,364         $5,017,622       $5,556,264       10.74%

                                          Schedule of Revenues
                                              FY09               FY10             FY11              %
                                              Actual         Adopted Budget    Rec. Budget        Change
  Charges for Services
          Operations
  4568    Parking Fee                            $31,651             $20,000         $20,000         0.00%
  4573    Ticket Sales                         2,545,184           2,400,100       2,923,757        21.82%
  4574    Facility Fees                          126,213             148,500         148,500         0.00%
  4575    Box Office Fees                             49                 500               0      -100.00%
  4576    Catering                                44,160              79,000          55,500       -29.75%
  4582    Sale of Merchandise                     29,817              30,000          40,000        33.33%
  4587    Food Service Contract                  247,982             225,000         195,000       -13.33%
          Subtotal                             3,025,056           2,903,100       3,382,757        16.52%

  Miscellaneous
           Other Miscellaneous Revenues
  4801     Private Contributions                       0                   0               0            N/A
  4837     Miscellaneous Revenue                 399,277             445,500         346,000        -22.33%
           Subtotal                              399,277             445,500         346,000       -22.33%

          Reimbursement for Damaged Property
  4853    Claims and Settlements                         0                0                  0         N/A
          Subtotal                                       0                0                  0         N/A

          Rents and Royalties
  4862    Sale of Salvage                            394                   0               0           N/A
  4872    Sale of Advertisements                   3,000                   0               0           N/A
  4880    Rent Civic Center                      401,945             448,515         610,000       36.00%
          Subtotal                               405,339             448,515         610,000       36.00%

  Subtotal Miscellaneous                         804,616             894,015         956,000        6.93%




                                                  B-47
Civic Center Fund                                                                          Fund 0757
                                            FY09              FY10            FY11            %
                                            Actual        Adopted Budget   Rec. Budget      Change
  Investment Income
  4772    Gains/Losses on Investments             ($17)               $0             $0           N/A
  4780    Investment Interest                    4,574             3,000              0      -100.00%
          Subtotal                               4,557             3,000              0     -100.00%

  Other Financing Sources
  Transfers In
  4908    Gain on Sale of Assets                (3,700)                0               0         N/A
  4943    Transfer-in Hotel Motel Tax        1,222,835         1,217,507       1,217,507      0.00%
          Subtotal                           1,219,135         1,217,507       1,217,507      0.00%

          Total Revenues                    $5,053,364        $5,017,622      $5,556,264     10.74%

                                        Schedule of Expenses
                                            FY09              FY10            FY11            %
                                            Actual        Adopted Budget   Rec. Budget      Change
  160     Civic Center
  1000    Civic Center Operations           $2,105,082        $1,980,772      $2,091,941       5.61%
  2100    Hockey                               602,592           535,450         573,415       7.09%
  2200    Football                              96,473           100,913          98,913      -1.98%
  2500    Other Events                       2,426,008         2,185,744       2,560,038     17.12%
  2600    Temp Labor Pool                        6,053                 0               0         N/A
          Subtotal                           5,236,208         4,802,879       5,324,307     10.86%

  260     Public Services
  3710    Other Maintenance/Repairs             70,360           100,000        100,000       0.00%
          Subtotal                              70,360           100,000        100,000       0.00%

  590     Non-Departmental
  2000    Contingency                                0                 0              0          N/A
  3000    Non-Categorical                      116,624           114,743        131,957      15.00%
          Subtotal                             116,624           114,743        131,957      15.00%

          Total Expenditures                $5,423,192        $5,017,622      $5,556,264     10.74%




                                                B-48
CDBG Fund                                                                       Fund 0210
                             Schedule of Revenues
                                   FY09             FY10             FY11           %
                                   Actual       Adopted Budget    Rec. Budget     Change

 099   CDBG                          $878,074       $1,798,257       $1,959,970     8.99%
       Subtotal                       878,074        1,798,257        1,959,970     8.99%

       Total Revenues                $878,074        $1,798,257      $1,959,970     8.99%

                            Schedule of Expenditures
                                   FY09             FY10             FY11           %
                                   Actual       Adopted Budget    Rec. Budget     Change

 245   CDBG                          $803,611       $1,798,257       $1,959,970     8.99%
       Subtotal                       803,611        1,798,257        1,959,970     8.99%

       Total Expenditures            $803,611       $1,798,257       $1,959,970     8.99%




                                      B-49
WIA Fund                                                                                     Fund 0220
                                         Schedule of Revenues
                                               FY09              FY10             FY11           %
                                               Actual        Adopted Budget    Rec. Budget     Change
 675 &
 680   Workforce Investment Act (WIA)          $2,068,261        $1,614,134       $1,525,740     -5.48%
       Subtotal                                 2,068,261         1,614,134        1,525,740    -5.48%

        Total Revenues                          $2,068,261        $1,614,134      $1,525,740    -5.48%

                                        Schedule of Expenditures
                                               FY09              FY10             FY11           %
                                               Actual        Adopted Budget    Rec. Budget     Change
 675 &
 680   Workforce Investment Act (WIA)          $1,698,871        $1,614,134       $1,525,740     -5.48%
       Subtotal                                 1,698,871         1,614,134        1,525,740    -5.48%

        Total Expenditures                     $1,698,871        $1,614,134       $1,525,740    -5.48%




                                                  B-50
Employee Health Insurance Fund                                                          Fund 0850
                                    Schedule of Revenues
                                          FY09              FY10             FY11           %
                                          Actual        Adopted Budget    Rec. Budget     Change

 099   Insurance Contributions           $15,084,443       $19,059,283      $19,200,000     0.74%
       Subtotal                           15,084,443        19,059,283       19,200,000     0.74%

       Total Revenues                     $15,084,443       $19,059,283     $19,200,000     0.74%

                                   Schedule of Expenditures
                                          FY09              FY10             FY11           %
                                          Actual        Adopted Budget    Rec. Budget     Change

 220   Health and Life Insurance         $15,084,443       $19,059,283      $19,200,000     0.74%
       Subtotal                           15,084,443        19,059,283       19,200,000     0.74%

       Total Expenditures                $15,084,443       $19,059,283      $19,200,000     0.74%




                                             B-51
Risk Management Fund                                                                        Fund 0860
                                        Schedule of Revenues
                                              FY09              FY10             FY11           %
                                              Actual        Adopted Budget    Rec. Budget     Change

       Interfund Transfers/ Worker's
 099                                          $3,558,951        $3,387,000       $3,740,000    10.42%
       Compensation
       Subtotal                                3,558,951         3,387,000        3,740,000    10.42%

       Total Revenues                          $3,558,951        $3,387,000      $3,740,000    10.42%

                                       Schedule of Expenditures
                                              FY09              FY10             FY11           %
                                              Actual        Adopted Budget    Rec. Budget     Change
 130 &
 220   Risk Management                        $2,982,391        $3,387,000       $3,740,000    10.42%
       Subtotal                                2,982,391         3,387,000        3,740,000    10.42%

       Total Expenditures                     $2,982,391        $3,387,000       $3,740,000    10.42%




                                                 B-52
                                       PERSONNEL

A top priority of the Columbus Consolidated Government (CCG) is to provide the most efficient
services while retaining quality employees who are committed to excellence and the community.
The CCG employs a staff of more than 2,900 full-time, part-time, and temporary employees,
who provide a wide range of services to the community.

The CCG provides a total benefit package that includes the following:
            • Major Medical Health Insurance
            • Life Insurance
            • Social Security
            • Long Term Disability Insurance
            • Retirement Plan
            • Sick and Vacation Pay
            • Worker’s Compensation
            • Cafeteria Plan
            • Deferred Compensation Plans
            • Dental Insurance

Major Medical Health Insurance

The CCG provides health insurance to all full-time employees. Coverage begins on the first day
coincide with or immediately following completion of 30 days of active employment. The
City’s annual contribution is $5,400 per employee.

Life Insurance (Accidental Death & Dismemberment)

The CCG provides life, accidental death, and dismemberment insurance to all full-time
employees. Coverage is to equal to one and one-half (1½) times an employee’s annual salary,
rounded to the next highest $500. The benefit is calculated at $0.50 per $1,000 of their salary.

Long-Term Disability

CCG provides long-term disability coverage to all full-time employees. The Social Security
Administration Office must declare an employee disabled, after which the plan allows the
disabled employee to collect 60% of their monthly salary (offset by Social Security, Worker’s
Compensation and certain other pensions and disability plans).

Social Security (FICA)

CCG contributes the employer’s share of FICA, 7.65% (6.20% Social Security and 1.45%
Medicare) of earnings up to a maximum salary of $102,000. Maximum is for Social Security
only. The Federal Insurance Program has no cap on Medicare contribution earnings.




                                              C-1
                                        PERSONNEL

Retirement

The CCG provides two retirement plans: one for general government employees and an
enhanced plan for public safety employees. Both plans offer early and normal retirement
options, once time vests an employee. The city contributes 100% of the costs of the program.
The general government employees’ plan must generate a minimum of $8.45 million based on
employee salaries and $13.49 million for public safety employees' salaries.

Vacation

All city officials and permanent employees accrue and accumulate annual leave based on their
years of service as displayed in the following table.

             Service                         Earned                        Accumulate
           0 - 10 years                      10 days                         20 days
           10 - 15 years                     15 days                         20 days
            15+ years                        20 days                         30 days



Sick Leave

All city officials and permanent employees accrue 13 days of sick leave per year. An employee
may accumulate the following maximums: 60 days in a reserve account and 30 days in a base
account for a total of 90 days. We may pay employees who have accumulated a base of 30 days
of sick leave by the end of the last pay period in November. We pay one-fourth of an
accumulated sick leave value based on the employee’s salary/wage beyond the base 30 days
upon approval of City Council. The remaining three-fourths above the 30 days are added to the
employees’ sick leave reserve accumulation until a maximum of 60 days. The reserve account
can supplement any sick leave requirement beyond the employees’ annual accumulation.


Other Benefits

The Columbus Consolidated Government (CCG) offers deferred compensation, cafeteria and
dental plans for employees. Although the city does not contribute to the plans, we offer the plans
as a convenience to the employee.

Holidays

In the past the CCG has observed nine (9) holidays and one (1) floating holiday during the year.
Columbus Day has been approved as an additional holiday so the CCG will now observe ten (10)
holidays and one (1) floating holiday. This year the CCG will observe the floating holiday on
December 27, 2010. A schedule of holidays is listed on the next page:




                                               C-2
                                        PERSONNEL

HOLIDAY                          DATE OBSERVED                    DAY
Independence Day                 July 5, 2010                     Monday
Labor Day                        September 6, 2010                Monday
Columbus Day                     October 11, 2010                 Monday
Veteran’s Day                    November 11, 2010                Thursday
Thanksgiving Day/Day After       November 25 & 26, 2010           Thursday and Friday
Christmas                        December 24, 2010                Friday
Floating Holiday                 December 27, 2010                Monday
New Year’s                       December 31, 2010                Friday
M. L. King, Jr. Birthday         January 17, 2011                 Monday
Memorial Day                     May 30, 2011                     Monday

Personnel Summary

The chart below details compensation and benefits discussed in earlier sections. Net personnel
expenditures make up 54.24% of the total operating budget. Salaries, wages, and overtime are
the largest elements of the compensation and benefits.

                                  Compensation and Benefits
                                                                                   %
                   Elements                             Budget                   of Net
General Government Salaries, Wages &
Overtime                                                  $47,914,426                     31.56%
Public Safety Salaries, Wages, & Overtime                  58,507,301                     38.54%
FICA Contributions                                          8,137,206                      5.36%
General Government Retirement                               8,445,994                      5.56%
Public Safety Retirement                                   13,498,845                      8.89%
Group Health Care Contribution                             13,851,540                      9.13%
Group Life Insurance                                          492,927                      0.32%
Other Benefits & Administrative Fees*                         948,013                      0.62%
Total                                                    $151,796,253                      100%


* $0 is included in Other Benefits to set aside funding for Post-retirement healthcare and other
post-employment benefits (OPEB) per GASB Statement No. 45, Accounting and Financial
reporting by Employers for Postemployment Benefits Other Than Pensions.



We detail the personnel summary for the Columbus Consolidated Government on pages C4-C11
along with departmental changes.



                                                C-3
                                 PERSONNEL


                                      FY09            FY10          FY11
                                      Actual         Adopted         Rec

                                 General Fund
Council                                         10             10          10
Clerk of Council                                 3              3           3
Mayor                                            6              6           6
Internal Auditor                                1              1            1
City Attorney                                    4              4           4
Total Executive/Legal                           24             24          24


City Manager                                     6              7           7
Mail Room                                        1              1           1
Public Information & Relations                   2              2           2
Citizen’s Service Center                         8              8           8
Risk Management                                  1              1           1
Recorder’s Court**                              0              0           17
Total City Manager                              18             19          36


Finance-Administration                          3              3            3
Accounting                                      8              8            8
Revenue                                         15             15          15
Financial Planning                               4              4           4
Purchasing                                       7              7           7
Total Finance                                   37             37          37


Information Technology                          24             24          24
Human Resources                                 13             13          13




                                     C-4
                                      PERSONNEL



                                          FY09            FY10           FY11
                                          Actual         Adopted          Rec

Inspections                                        26              26           26
Print Shop                                           4               4            4
Total Codes and Inspections                         30              30           30


Planning                                             5               5            5
Community Reinvestment                               1               1            1


Traffic Engineering                                 23              23           23
Geographic Information Systems                       3               4            4
Radio Communication                                  4               4            4
Total Engineering                                   30              31           31


Public Services Administration                       4               4            4
Fleet Management                                    38              38           38
Special Enforcement                                23               23           23
Cemeteries                                          5               5            5
Facility Maintenance                                28              28           28
Total Public Services                               98              98           98


Parks and Recreation Administration                  7               5            5
Park Services                                      79              79           82
Recreation Administration                          44              44           44
Athletic                                            5               5            4
Community Schools Operations                       142             142          140
Cooper Creek Tennis Center                           8               8            6
Lake Oliver Marina                                   0               2            4
Aquatics                                           34              34            34
Therapeutic                                         3               3             3
                                         C-5
                                   PERSONNEL


                                       FY09            FY10           FY11
                                       Actual         Adopted          Rec

Cultural Arts Center                              7               7            7
Senior Citizen’s Center                           9               9            9
Total Parks & Recreation                        338             338          338


Tax Assessor                                     23              23           23
Elections & Registration                          6               6            7
Total Boards and Elections                       29              29           30


Police Services Chief                            10              10           10
Intelligence/Vice                                24              24           24
Support Services                                 41              40           40
Field Operations                                235             237          237
Office of Professional Standards                  5               5            5
METRO Drug                                        2               3            3
Administrative Services                          20              19           19
Conditional Discharge                             0               0            0
Investigative Services                           93              92           92
Total Police                                    430             430          430


Chief of Fire & EMS                               5               5            5
Operations                                      345             345          345
Special Operations                               11              11           11


Administrative Services                          12              12           12
Emergency Management                              2               2            2
Logistics/Support                                 3               3            3
Total Fire & EMS                                378             378          378

                                      C-6
                              PERSONNEL


                                  FY09              FY10           FY11
                                  Actual           Adopted          Rec

Muscogee County Prison                      111              111           111


Superior Court Judges                        19               19            19
District Attorney                            25               25            25
Adult Probation                               3                3             3
Juvenile Court                                9                9             9
Circuit Wide Juvenile Court                   3                3             3
Jury Manager                                  3                3             3
Victim/Witness                                6                6             6
Superior Court Clerk                         37               37            37
State Court Judges                            6                6             6
State Court Solicitor                        13               13            13
Public Defender                              10               10            10
Municipal Court Judge                         4                4             4
Clerk of Municipal Court                     14               14            14
Municipal Court Marshal                      18               18            18
Judge of Probate                              6                6             6
Sheriff**                                   352              352           335
Tax Commissioner                             30               30            30
Coroner                                       4                4             4
Total General Fund                         2,128        2,130             2,131




                                 C-7
                                    PERSONNEL


                                           FY09            FY10           FY11
                                           Actual         Revised          Rec

                                     LOST Fund
Police                                               0              100          100
Emergency 911 Communications                         0                9           9
Solicitor General                                    0                1           1
MCP                                                  0                0           3
District Attorney                                    0               0            1
Municipal Court Clerk                                0               0            2
Marshal                                              0               0            3
Sheriff                                              0               0            6
Total LOST Fund                                       0             110          125
                                     Sewer Fund
Drainage                                              6               6            6
Stormwater                                            2               4            4
Sewer Maintenance                                    53              53           53
Total Sewer Fund                                    61               63           63
                                     Paving Fund
Highway and Roads                                    15              15           15
Street Improvements                                 30               30           30
Street Repairs & Maintenance                         46              46           46
(ROW) & Environmental Maintenance                    53              53           53
ROW Community Services                                3               3            3
Landscape & Forestry                                 23              23           23
Total Paving Fund                                   170             170          170
                               Integrated Waste Fund
Solid Waste Collection                              70               70          70
Recycling                                           13               15          15
Granite Bluff Inert Landfill                          3               3            3
Oxbow Meadow Inert Landfill                           4               4            4
Pine Grove Sanitary Landfill                         11              11          11


                                         C-8
                                       PERSONNEL

                                             FY09              FY10           FY11
                                             Actual           Revised          Rec

Park Services Refuse Collection                           1               1            1
Total Integrated Waste Fund                      101                    102          104
                             Emergency Telephone Fund
Emergency 911 Communications                      56                     56           56
Total Emergency Telephone Fund                           56              56           56
                                        CDBG Fund
Economic Development                                      5               5            5
Total CDBG Fund                                           5               5            5
                                     Civic Center Fund
Civic Center Operations                                  29              29           29
Total Civic Center Fund                                  29              29           29
                                    Transportation Fund
Administration                                            1               1            1
Operations                                               45              45           45
Maintenance                                              15              15           15
Dial-A-Ride                                               6              6            6
FTA                                                       7              8            8
Total Transportation Fund                                73             75           75
                                  Parking Management Fund
Parking Garage/Enforcement                                5              4            4
Total Parking Management Fund                             5              4            4
                                      JTPA/WIA Fund
Job Training                                             14             14           14
Total JTPA/WIA Fund                                      14             14           14
                                   Columbus Ironworks &
                                    Trade Center Fund
Trade Center Operations                                  29             29           29
Total Columbus Ironworks &
                                                         29             29           29
Trade Center Fund



                                             C-9
                                   PERSONNEL


                                           FY09               FY10              FY11
                                           Actual            Revised             Rec

                             Bull Creek Golf Course Fund
  Bull Creek Golf Course                               29              29                29
 Total Bull Creek Fund                                 29              29                29
                            Oxbow Creek Golf Course Fund
  Oxbow Creek Golf Course                                8              8                    8
 Total Oxbow Creek Fund                                  8              8                    8


 Total Other Funds                                     93              94                94


 CCG Total Personnel                                 2,803        2,921                2,937


Agency/Organization                   Position                              Effective Date

NEW POSITIONS

LOST Fund 0102
MCP                            (2) Correctional Officers                    7/1/2010
                               (1) Correctional Sergeant                    7/1/2010

District Attorney              (1) Asst. District Attorney                  7/1/2010

Municipal Court Clerk          (1) Senior Deputy Clerk                      7/1/2010
                               (1) Deputy Clerk II                          7/1/2010

Marshal                        (3) Deputy Officers                          7/1/2010

Sheriff                        (5) Deputy Officers                          7/1/2010
                               (1) Sergeant                                 7/1/2010




                                         C-10
                                         PERSONNEL



RECLASSIFICATION*

General Fund 0101

Elections & Registration             Asst. Director (G21) to                      7/1/2010
                                     Registration Coordinator (G15)

                                     Registration Coordinator (G14) to            7/1/2010
                                     Elections Specialist (G10) and
                                     Elections Technician (G9)


CHANGE OF TITLE*

General Fund 0101

Parks and Recreation                 Athletics Supervisor (G16) to                7/1/2010
                                     Comm. Schools District Super. (G16)

                                     Tennis Specialist I (G9) to                  7/1/2010
                                     Marina Technician II (G9)

                                     (1) Comm. Schools Site Super. (G4) to        7/1/2010
                                     Gatekeeper II (G4)

                                     (2) Comm. Schools Act. Leaders (G2) to       7/1/2010
                                     Gatekeeper I (G2)




BUDGET NOTES:

* These changes do not affect pay for employees or CCG funds. These are operational measures for
better accountability of job duties.
** The Recorder’s Court transistion from the Sheriff’s office, to the City Manager’s office, reflect
personnel changes within these divisions.

                                               C-11
DEPARTMENTAL SUMMARY

                                    100-1000
                                 CITY COUNCIL
                                 GENERAL FUND
                                                    FY10              FY11
                                   FY09                                                %
                                                  ADOPTED              REC
                                  ACTUAL                                             CHANGE
                                                  BUDGET             BUDGET
PERSONAL SERVICES                     $216,948       $221,613           $227,638           2.72%
OPERATING                               86,988         81,657             81,657           0.00%
CAPITAL OUTLAY                               0              0                  0              N/A
TOTAL EXPENDITURES                    $303,936       $303,270           $309,295           1.99%

The City Council is the legislative body of the Columbus Consolidated Government. It consists of
ten members, whom eight are elected from districts and two are elected citywide for four-staggered
terms. The Clerk of Council appoints members to citizen boards and commissions and confirms the
City Manager. The City Council also decides the type and level of service provided by the
consolidated government, review and adopt resolutions, ordinances, the operating budget, and
approve purchases and contracts exceeding $10,000.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                               D-1
DEPARTMENTAL SUMMARY

                                 100-2000
                             CLERK OF COUNCIL
                              GENERAL FUND
                                                     FY10             FY11
                                   FY09                                                 %
                                                   ADOPTED             REC
                                  ACTUAL                                              CHANGE
                                                   BUDGET            BUDGET
PERSONAL SERVICES                     $196,089        $187,395          $192,808            2.89%
OPERATING                               18,494          21,046            21,046            0.00%
CAPITAL OUTLAY                               0               0                 0               N/A
TOTAL EXPENDITURES                    $214,583        $208,441          $213,854            2.60%

The Clerk of Council is the administrative arm of the City Council. The Clerk prepares and
maintains the minutes of Columbus Council meetings. A comprehensive index file of ordinances
and resolutions adopted by the City Council is processed and maintained by the Clerk. Additionally,
the Clerk is responsible for maintaining and updating the official copy of the Columbus Code and is
a supplemental service to departments and paid subscribers. Furthermore, the office is responsible
for securing permits and fee collections for each interment in the city’s four cemeteries.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-2
DEPARTMENTAL SUMMARY

                                     110-1000
                                     MAYOR
                                  GENERAL FUND
                                                        FY10              FY11
                                      FY09                                                %
                                                      ADOPTED              REC
                                     ACTUAL                                             CHANGE
                                                      BUDGET             BUDGET
PERSONAL SERVICES                       $297,110         $312,927           $321,690          2.80%
OPERATING                                 25,820           37,794             37,794          0.00%
CAPITAL OUTLAY                                 0                0                  0             N/A
TOTAL EXPENDITURES                      $322,930         $350,721           $359,484          2.50%

The Mayor is the chief executive and advocate of policy for the Columbus Consolidated
Government. He also serves as the Director of Public Safety and makes the appointment for the
City Manager and City Attorney. The Mayor represents the city government intergovernmental
relations as well as serving as ceremonial host for visiting dignitaries, groups, and organizations on
behalf of the city. The Mayor presides at meetings of the Columbus Council and serves as ex
officio on various boards, commissions and committees.

The executive role of the Mayor extends to all operations and administrative functions of the
Consolidated Government.     The Mayor’s office assists with implementation of the Mayor’s
executive and administrative decisions and also providing consultative, clerical assistance,
scheduling, communications and support.

Personal Services:
   •   No Issues

Operations:
  • No Issues

Capital Outlay:
   •   No Issues




                                                D-3
DEPARTMENTAL SUMMARY

                                 110-2600
                            INTERNAL AUDITOR
                              GENERAL FUND
                                                       FY10            FY11
                                     FY09                                           %
                                                     ADOPTED            REC
                                    ACTUAL                                        CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                        $91,133         $96,405          $99,337    3.04%
OPERATING                                  4,511           6,300            6,300    0.00%
CAPITAL OUTLAY                                 0               0                0       N/A
TOTAL EXPENDITURES                       $95,644        $102,705         $105,637    2.85%

The Internal Auditor assists in organizational, operational, and budgetary matters for the Columbus
Consolidated Government. The Internal Auditor is also responsible for conducting research and
providing recommendations for improving the efficiency and effectiveness of operations within the
City.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-4
DEPARTMENTAL SUMMARY

                                      120
                                CITY ATTORNEY
                                GENERAL FUND
                                                       FY10            FY11
                                    FY09                                               %
                                                     ADOPTED            REC
                                   ACTUAL                                            CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                      $311,704         $322,158         $331,867          3.01%
OPERATING                               654,734          390,600          390,600          0.00%
CAPITAL OUTLAY                                0                0                0             N/A
TOTAL EXPENDITURES                     $966,438         $712,758         $722,467          1.36%

The City Attorney is responsible for preparing ordinances and resolutions for Council action;
legislative bills; reviewing contracts, advising and consulting on administrative matters. The
department also participates in general legislative programs through activities of city and county
organizations. Staff represents the Mayor and departments in local, state, and federal courts.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-5
DEPARTMENTAL SUMMARY

                                        130
                                  CITY MANAGER
                                  GENERAL FUND
                                                     FY10               FY11
                                   FY09                                                  %
                                                   ADOPTED              REC
                                  ACTUAL                                               CHANGE
                                                   BUDGET              BUDGET
PERSONAL SERVICES                   $1,313,733       $1,403,656         $1,425,081           1.53%
OPERATING                               88,727          145,702            145,702           0.00%
CAPITAL OUTLAY                               0                0                  0              N/A
TOTAL EXPENDITURES                  $1,402,460       $1,549,358         $1,570,783           1.38%

The City Manager’s office is responsible for carrying out the Mayor/Council’s policy decisions for
providing vision and leadership to the organization and for the overseeing the day-to-day operations
of the Consolidated Government, as well as the custodian to all real and personal property of the
government. The City Manager’s office consists of the following divisions: City Manager, Mail
Room, Public Information, and the Citizen's Service Center.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-6
DEPARTMENTAL SUMMARY

                              130-3710/550-2500
                             RECORDER’S COURT
                               GENERAL FUND
                                                   FY10              FY11
                                FY09                                                     %
                                                 ADOPTED             REC
                              ACTUALS                                                  Change
                                                 BUDGET             BUDGET
PERSONAL SERVICES                  $718,855         $801,321          $802,433              0.09%
OPERATING                           166,193          144,442           144,442              0.00%
CAPITAL OUTLAY                            0                0                 0                N/A
TOTAL
EXPENDITURES                       $885,048           $945,763          $946,875            0.08%

Recorders Court hears traffic, criminal and city ordinance cases made by the Columbus Police
Department, Special Enforcement, Airport Police, Housing Authority, Metro Narcotic Task Force,
Fire Department and the Georgia State Patrol. The court’s functional responsibility is to set bail,
issue warrants, collect fines/bonds, hear and determine if probable cause exists for Superior/State
Court offenses, and adjudicate City Ordinances and certain state offenses. The Revenue Division
collects all fines/bonds and other monies directed by the Courts.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues

Budget Notes:
Recorder’s Court was transferred from the Sheriff’s department and moved to the City
Manager’s office during FY10.




                                           D-7
DEPARTMENTAL SUMMARY

                                 200
                         FINANCE DEPARTMENT
                            GENERAL FUND
                                                       FY10              FY11
                                    FY09                                              %
                                                     ADOPTED             REC
                                   ACTUAL                                           CHANGE
                                                     BUDGET             BUDGET
PERSONAL SERVICES                    $1,930,488        $2,025,417        $2,079,567    2.67%
OPERATING                               391,484           374,754           374,754    0.00%
CAPITAL OUTLAY                                0                 0                 0      N/A
TOTAL EXPENDITURES                   $2,321,972        $2,400,171        $2,454,321   2.26%

The Finance Department is responsible for all financial transactions of the Consolidated
Government. The departments acts as a support team to assist other departments in carrying out their
respective missions by providing services in the areas of Accounting, Financial Planning, Purchasing
and Revenue. Each of the four divisions has specific responsibilities that are governed by federal,
state and/or local laws.

Personal Services:
       • No Issues

Operations:
       • No Issues

Capital Outlays:
       • No Issues




                                               D-8
DEPARTMENTAL SUMMARY

                             210
                   INFORMATION TECHNOLOGY
                        GENERAL FUND
                                                     FY10           FY11
                                    FY09                                         %
                                                   ADOPTED           REC
                                   ACTUAL                                      CHANGE
                                                   BUDGET          BUDGET
PERSONAL SERVICES                    $1,474,408      $1,540,749     $1,572,298    2.05%
OPERATING                             1,782,013       2,023,392      2,023,392    0.00%
CAPITAL OUTLAY                          262,163               0              0       N/A
TOTAL EXPENDITURES                   $3,518,854      $3,564,141     $3,595,690    0.89%

The Department of Information Technology provides a full range of management information and
processing services for the Consolidated Government. This includes long range planning and
implementations of new information systems that best meet the requirement of user departments.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-9
DEPARTMENTAL SUMMARY

                                  220-1000
                             HUMAN RESOURCES
                               GENERAL FUND
                                                         FY10             FY11
                                      FY09                                                 %
                                                       ADOPTED             REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET            BUDGET
PERSONAL SERVICES                       $725,053           $751,869          $773,830          2.92%
OPERATING                                 71,832             96,340            96,340          0.00%
CAPITAL OUTLAY                                 0                  0                 0             N/A
TOTAL EXPENDITURES                      $796,885           $848,209          $870,170          2.59%

The Administration Division within the Department of Human Resources provides services to
recruit, develop, and retain highly professional deliverers of quality customer service to the citizens
of Georgia. The Employee Benefits Division within the Department of Human Resources managers
programs, deferred income, unemployment insurance, savings program, thrift programs, employees’
assistance and other programs.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-10
DEPARTMENTAL SUMMARY

                           220-2100
                   HUMAN RESOURCES BENEFITS
                        GENERAL FUND
                                                       FY10             FY11
                                    FY09                                               %
                                                     ADOPTED            REC
                                   ACTUAL                                            CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                       $663,730          $710,788        $743,755      4.64%
OPERATING                                126,791           105,000         105,000      0.00%
CAPITAL OUTLAY                                 0                 0               0         N/A
TOTAL EXPENDITURES                      $790,521          $815,788        $848,755      4.04%

The Employee Benefits Division within the Department of Human Resources managers programs,
deferred income, unemployment insurance, savings program, thrift programs, employees’ assistance
and other programs.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-11
DEPARTMENTAL SUMMARY

                               240-2200
                       INSPECTIONS AND CODES
                           GENERAL FUND
                                                     FY10            FY11
                                   FY09                                              %
                                                   ADOPTED            REC
                                  ACTUAL                                           CHANGE
                                                   BUDGET           BUDGET
PERSONAL SERVICES                   $1,365,918       $1,461,227      $1,455,574        -0.39%
OPERATING                              456,094          167,318         167,315         0.00%
CAPITAL OUTLAY                               0                0               0            N/A
TOTAL EXPENDITURES                  $1,822,012       $1,628,542      $1,622,889        -0.35%

Economic and Community Development oversees the responsibilities of Print Shop and Inspections
and Code Enforcement. This department is responsible for recommending goals, policies, and
programs for the comprehensive development of the community.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                            D-12
DEPARTMENTAL SUMMARY

                               240-2900
                       INSPECTIONS AND CODES
                             PRINT SHOP
                           GENERAL FUND
                                                     FY10           FY11
                                   FY09                                             %
                                                   ADOPTED           REC
                                  ACTUAL                                          CHANGE
                                                   BUDGET          BUDGET
PERSONAL SERVICES                    $181,673         $185,779        $191,070          2.85%
OPERATING                               4,321            8,531           8,531          0.00%
CAPITAL OUTLAY                              0                0               0             N/A
TOTAL EXPENDITURES                   $185,995         $194,310        $199,601          2.72%

Economic and Community Development oversees the responsibilities of Print Shop and Inspections
and Code Enforcement. This department is responsible for recommending goals, policies, and
programs for the comprehensive development of the community.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                            D-13
DEPARTMENTAL SUMMARY

                                       242
                                    PLANNING
                                  GENERAL FUND
                                                      FY10             FY11
                                    FY09                                                 %
                                                    ADOPTED             REC
                                   ACTUAL                                              CHANGE
                                                    BUDGET            BUDGET
PERSONAL SERVICES                      $262,553        $311,730          $290,858          -6.70%
OPERATING                                38,852          35,835            35,835           0.00%
CAPITAL OUTLAY                                0               0                 0              N/A
TOTAL EXPENDITURES                     $301,405        $347,565          $326,693          -6.01%

The mission of the Planning Department is to provide continuous, comprehensive, and coordinated
planning efforts through a proactive public participation process that will provide for local and
regional growth and mobility, while fostering sustainable development sensitive to community and
natural resources.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-14
DEPARTMENTAL SUMMARY

                            245
                   COMMUNITY REINVESTMENT
                        REAL ESTATE
                       GENERAL FUND
                                                    FY10             FY11
                                  FY09                                                %
                                                  ADOPTED             REC
                                 ACTUAL                                             CHANGE
                                                  BUDGET            BUDGET
PERSONAL SERVICES                     $44,649         $45,688          $46,986              2.84%
OPERATING                              30,975          26,836           26,836              0.00%
CAPITAL OUTLAY                              0               0                0                 N/A
TOTAL EXPENDITURES                    $75,624         $72,524          $73,822              1.79%

Provide a comprehensive real estate management and services in a professional and cost
effective manner for the benefit of the citizens of the City of Columbus. The Real Estate
Division oversees the acquisition, disposition and management of the land holdings of the
Columbus Consolidated Government.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-15
DEPARTMENTAL SUMMARY

                                       250
                                   ENGINEERING
                                  GENERAL FUND
                                                       FY10            FY11
                                     FY09                                                %
                                                     ADOPTED            REC
                                    ACTUAL                                             CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                     $1,473,039       $1,606,444      $1,616,556            0.63%
OPERATING                                619,739          559,138         559,138            0.00%
CAPITAL OUTLAY                            24,303                0               0               N/A
TOTAL EXPENDITURES                    $2,117,081       $2,165,582      $2,175,694            0.47%

The Engineering Department strives to provide an enhanced quality of life for all citizens who live
and work in the region by the delivery of effective/safe transportation system to move people and
goods throughout the community; provide management that is environmentally sensitive to our
Natural Resources through the oversight of storm water and drainage infrastructure, and to provide
date, construction, and communication support to other City Departments by the effective and
efficient delivery of Geographical Information, Construction Management and Radio
Communications. The Engineering Department consists of the following divisions: Traffic
Engineering, Geographic Information Systems, and Radio Communications.


Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-16
DEPARTMENTAL SUMMARY

                                    260
                              PUBLIC SERVICES
                               GENERAL FUND
                                                     FY10            FY11
                                   FY09                                              %
                                                   ADOPTED            REC
                                  ACTUAL                                           CHANGE
                                                   BUDGET           BUDGET
PERSONAL SERVICES                   $4,627,575       $4,896,712       $5,059,230        3.32%
OPERATING                            2,979,319        2,935,871        3,028,606        3.16%
CAPITAL OUTLAY                          96,088                0                0           N/A
TOTAL EXPENDITURES                  $7,702,982       $7,832,583       $8,087,836        3.26%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment. The
General fund divisions consist of: Administration, Fleet Management, Special Enforcement,
Cemeteries, and Facilities Maintenance.

Personal Services:
   •   No Issues

Operations:
   •   Total - $92,735
       Facilities Maintenance
       - Utilities increased by $84,490
       Other Maintenance/Repairs
       - Utilities increased by $8,235


Capital Outlay:
   •   No Issues




                                            D-17
DEPARTMENTAL SUMMARY

                                 270
                        PARKS AND RECREATION
                           GENERAL FUND
                                                         FY10              FY11
                                     FY09                                               %
                                                       ADOPTED             REC
                                    ACTUAL                                            CHANGE
                                                       BUDGET             BUDGET
PERSONAL SERVICES                     $6,603,741         $7,046,698        $7,177,622    1.86%
OPERATING                              3,148,342          3,075,156         3,075,156    0.00%
CAPITAL OUTLAY                           267,806                  0                 0      N/A
TOTAL EXPENDITURES                   $10,019,889        $10,121,854       $10,252,778   1.29%

The Columbus Parks and Recreation Department strives for continual improvement of its broad
based recreational programs including sports, cultural activities, parks, recreational facilities and
tourist attractions. Divisions included within the Parks and Recreation Department are as
follows: Administration, Park Services, Recreation Services, Golden Park, Memorial Stadium,
Athletics, Community Schools, Cooper Creek Tennis, Aquatics, Therapeutics, Cultural Arts,
Lake Oliver Marina, and Senior Citizen’s Centers.

Personal Services:
   •   Transfer Athletic’s Supervisor position to Community Schools. Athletics Supervisor
       (G16) to Community Schools District Supervisor (G16) – No budgetary impact
   •   Transfer Tennis Specialist position to Lake Oliver Marina. Tennis Specialist I (G9) to
       Marina Technician II (G9) – No budgetary impact
   •   Transfer Site Supervisor position to Park Services. Community Schools Site Supervisor
       (G4) to Gatekeeper Supervisor (G4) – No budgetary impact
   •   Transfer Activity Leader’s positions to Park Services. Community Schools Activity
       Leaders (G2) to Gatekeepers (G2) – No budgetary impact

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-18
DEPARTMENTAL SUMMARY

                               280
                      COOPERATIVE EXTENSION
                          GENERAL FUND
                                                    FY10             FY11
                                   FY09                                               %
                                                  ADOPTED             REC
                                  ACTUAL                                            CHANGE
                                                  BUDGET            BUDGET
PERSONAL SERVICES                    $111,805        $113,105          $113,105          0.00%
OPERATING                              29,331          30,091            30,091          0.00%
CAPITAL OUTLAY                              0               0                 0             N/A
TOTAL EXPENDITURES                   $141,136        $143,196          $143,196          0.00%

The Cooperative Extension Service is the educational arm of the USDA. The Columbus Extension
Service is divided into five program areas: Agriculture and Natural Resources, Expanded Food and
Nutrition, 4-H Youth, Home Economics, and Resource Development.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-19
DEPARTMENTAL SUMMARY


                                    290-1000
                                 TAX ASSESSOR
                                 GENERAL FUND
                                                       FY10             FY11
                                     FY09                                            %
                                                     ADOPTED             REC
                                    ACTUAL                                         CHANGE
                                                     BUDGET            BUDGET
PERSONAL SERVICES                     $1,130,659       $1,234,951       $1,270,568    2.88%
OPERATING                                 86,932           96,974           96,974        0%
CAPITAL OUTLAY                                 0                0                0       N/A
TOTAL EXPENDITURES                    $1,217,591       $1,331,925       $1,367,542    2.67%

The Tax Assessor’s office operates under a five-member Board appointed by council and is
responsible for compiling the annual Tax digest, and valuing real estate parcels and personal
property accounts in Muscogee County at its current fair market value to ensure that each taxpayer
bears a fair share of his or her ad valorem tax burden.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-20
DEPARTMENTAL SUMMARY

                            290-2000
                    ELECTIONS & REGISTRATION
                         GENERAL FUND
                                                      FY10              FY11
                                     FY09                                              %
                                                    ADOPTED             REC
                                    ACTUAL                                           CHANGE
                                                    BUDGET            BUDGET
PERSONAL SERVICES                      $571,798        $355,109          $602,429        69.65%
OPERATING                                524,562        148,314           519,814       250.48%
CAPITAL OUTLAY                                 0              0                 0            N/A
TOTAL EXPENDITURES                    $1,096,359       $503,423        $1,122,243       122.92%

Besides administering and supervising the conduct of all elections and primaries in Muscogee
County, the Board conducts the process of obtaining and maintaining the registration of eligible
citizens. The Council appoints the board members.

Personal Services:
    •  Reclass Assistant Director from a (G21) to Registration Coordinator (G15)
    •  Reclass Registration Coordinator (G14) to a Election Specialist (G10) and a Election
           Technician (G9)
    • Increase in (6160) Temporary Employees
    Total Personal Services Increases $200,000 for Elections

Operations:
    Total Operations Increases $371,500 for Elections

Capital Outlay:
   •    No Issues




                                             D-21
DEPARTMENTAL SUMMARY

                                       400
                                     POLICE
                                  GENERAL FUND
                                                           FY10             FY11
                                         FY09                                             %
                                                         ADOPTED             REC
                                        ACTUAL                                         CHANGE
                                                         BUDGET            BUDGET
PERSONAL SERVICES                        $24,753,094      $25,678,000      $25,848,469      .66%
OPERATING EXPENDITURES                     2,420,975        2,568,575        2,422,784   -5.68%
CAPITAL OUTLAY                             1,153,539                0                0       N/A
TOTAL EXPENDITURES                       $28,327,608      $28,246,575      $28,271,253     .09%

The Columbus Police Department will deliver effective and responsive law enforcement to all
citizens of the City of Columbus in a fair and equitable manner. As an integral part of the Columbus
Community, we are committed to communicate with those we serve and to join with them in
establishing priorities to enhance the quality of life for the entire community. The Police
Department is composed of the following Divisions:

 •   Chief of Police           • Office of Professional Standards        • Motor Transport
 •   Intelligence/Vice         • METRO Drug                              • Investigative Services
 •   Support Services          • Special Operations Account
 •   Field Operations          • Administrative Services

Personal Services:
  • No Issues

Operations:
  •      No Issues

Capital Outlay:
     •   No Issues




                                               D-22
DEPARTMENTAL SUMMARY

                                      410
                                   FIRE/EMS
                                 GENERAL FUND
                                                    FY10               FY11
                                  FY09                                                 %
                                                  ADOPTED              REC
                                 ACTUAL                                              CHANGE
                                                  BUDGET             BUDGET
PERSONAL SERVICES                 $22,563,540      $22,748,866        $23,522,197           3.40%
OPERATING                           1,866,759        1,820,922          1,655,922          -9.06%
CAPITAL OUTLAY                        753,259                0                  0              N/A
TOTAL EXPENDITURES                $25,183,557      $24,569,788        $25,178,119           2.48%

The Department of Fire and EMS ensures a safe community to work and raise a family by providing
the most efficient response for fires, hazardous materials, medical, natural disasters, and other
emergencies that threaten the welfare of our citizens. The divisions within the Fire and EMS
department are as follows:

       • Chief of Fire/EMS               • Special Operations
       • Operations                      • EMS Administrative Services
       • Emergency Management            • Logistics/Support

Personal Services:
   • No Issues

Operations:
   • 6356 Promotional Exams - Decrease of $165,000
      -This amount fluctuates on a biennial basis (every two years), due to testing procedures
      that must be completed during this timeframe. This amount will have to increase to the
      same levels in FY2012.

Capital Outlay:
   • No Issues




                                             D-23
DEPARTMENTAL SUMMARY

                                420
                      MUSCOGEE COUNTY PRISON
                          GENERAL FUND
                                                          FY10               FY11
                                        FY09                                              %
                                                        ADOPTED               REC
                                       ACTUAL                                           CHANGE
                                                        BUDGET              BUDGET
PERSONAL SERVICES                        $5,444,489       $5,579,859         $5,709,294    2.32%
OPERATING                                 1,561,472        1,512,323         $1,512,323    0.00%
CAPITAL OUTLAY                               14,750                0                  0       N/A
TOTAL EXPENDITURES                       $7,020,711       $7,092,182         $7,221,617    1.83%

The Muscogee County Prison (MCP) operates according to Georgia law and under the jurisdiction
of the State Board of Corrections and the City Council. As prescribed by Georgia laws, convicted
felons or state misdemeanants are housed at the facility. It is the responsibility of the warden and his
staff to assume safe and secure custody of assigned inmates, including the responsibility of exercise,
recreation, visitation, education, and religious programs for the inmates. MCP provides a cost
effective inmate labor force used to supplement the city’s work force in the operation of the
institution, public services, and other City government functions.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                 D-24
DEPARTMENTAL SUMMARY

              500-1000, 2150, 2160, 2170, 2180, 2190
                  SUPERIOR COURT JUDGES
                        GENERAL FUND
                                                       FY10           FY11
                                     FY09                                              %
                                                     ADOPTED           REC
                                    ACTUAL                                           CHANGE
                                                     BUDGET          BUDGET
PERSONAL SERVICES                     $705,678          $689,427         $708,119         2.71%
OPERATING                               486,964          448,415          448,415         0.00%
CAPITAL OUTLAY                                0                0                0            N/A
TOTAL EXPENDITURES                   $1,192,642       $1,137,842       $1,156,534         1.64%

 The Superior Courts are presided over by six judges, elected by the voters of the six counties
making up the Chattahoochee Judicial Circuit. These counties are Muscogee, Chattahoochee,
Harris, Marion, Talbot and Taylor. Sessions of the court, civil and criminal, are held in the
county courthouse of each county. Felony cases, divorce and alimony, child custody, equity
cases and cases involving land titles must be tried in the Superior Court. The Superior Court has
concurrent jurisdiction with the other courts to try other civil cases and misdemeanor criminal
cases. In addition, this court determines appeals from the Probate Court and in certain instances
from the Juvenile and the Municipal Court.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-25
DEPARTMENTAL SUMMARY

                                   500-2000
                             DISTRICT ATTORNEY
                               GENERAL FUND
                                                         FY10             FY11
                                      FY09                                                 %
                                                       ADOPTED             REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET            BUDGET
PERSONAL SERVICES                      $1,621,287        $1,783,981        $1,779,911         -0.23%
OPERATING                                  74,961            83,241            83,241          0.00%
CAPITAL OUTLAY                                  0                 0                 0             N/A
TOTAL EXPENDITURES                     $1,696,248        $1,867,222        $1,863,152         -0.22%

The District Attorney is elected for a four-year term and is the prosecuting attorney for the Superior
Courts in Chattahoochee Judicial Circuit. The duties of this office are set by statute and include the
prosecution of criminal cases in Superior Court. The District Attorney and his staff prosecute a
board range of felony criminal cases in the Superior and Juvenile courts, representing the State of
Georgia. The mission of the office is to prepare a file for each case, identify the evidence and
witnesses needed, research the pertinent law and determine the correct charges. The District
Attorney’s Office also handles all civil forfeitures arising from drug cases as well as the prosecution
of juveniles. The office also over sees the Crime Victim Witness Program.


Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                                D-26
DEPARTMENTAL SUMMARY

                                    500-2100
                                ADULT PROBATION
                                 GENERAL FUND
                                                           FY10              FY11
                                        FY09                                                   %
                                                         ADOPTED              REC
                                       ACTUAL                                                CHANGE
                                                         BUDGET             BUDGET
PERSONAL SERVICES                         $129,637            $124,988          $125,933          0.76%
OPERATING                                    5,831              13,455            13,455          0.00%
CAPITAL OUTLAY                                   0                   0                 0             N/A
TOTAL EXPENDITURES                        $135,468            $138,443          $139,388          0.68%

The Adult Probation Officer, appointed by the Superior Court Judges, is responsible for receiving,
recording and disbursing monies received pursuant to court orders from Superior, State and
Municipal Courts on child support, alimony, attorney fees and other miscellaneous charges. The
division is responsible for computing arrears on court orders and must appear in court to testify on
behalf of the state, plaintiff or defendant. Other responsibilities are as follows: initiates and testifies
on revocation hearings on abandonments and abandonment of illegitimate children charges, brings
citations for contempt charges against respondents in other states, collects restitutions on criminal
charges.

Personal Services:
    •   No Issues

Operations:
    •   No Issues

Capital Outlay:
    •   No Issues




                                                  D-27
DEPARTMENTAL SUMMARY

                                500-2110
                         JUVENILE COURT JUDGE
                            GENERAL FUND
                                                         FY10            FY11
                                     FY09                                                 %
                                                       ADOPTED            REC
                                    ACTUAL                                              CHANGE
                                                       BUDGET           BUDGET
PERSONAL SERVICES                       $238,920           $325,753         $322,222         -1.08%
OPERATING                                 94,745            138,018          138,018          0.00%
CAPITAL OUTLAY                                 0                  0                0             N/A
TOTAL EXPENDITURES                      $333,666           $463,771         $460,240         -0.76%

The Juvenile Court has jurisdiction over cases involving children under the age of 17 who are
alleged to be unruly, delinquent, deprived, in need of treatment (i.e. mentally or emotionally ill and
mentally retarded), or who are alleged to have committed a traffic offense.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                                D-28
DEPARTMENTAL SUMMARY

                                500-2115
                         JUVENILE COURT CLERK
                            GENERAL FUND
                                                         FY10            FY11
                                     FY09                                                 %
                                                       ADOPTED            REC
                                    ACTUAL                                              CHANGE
                                                       BUDGET           BUDGET
PERSONAL SERVICES                       $234,326           $241,688         $248,606          2.86%
OPERATING                                  7,017             18,777           18,777          0.00%
CAPITAL OUTLAY                                                    0                0             N/A
TOTAL EXPENDITURES                      $241,343           $260,465         $267,383          2.66%

The Juvenile Court has jurisdiction over cases involving children under the age of 17 who are
alleged to be unruly, delinquent, deprived, in need of treatment (i.e. mentally or emotionally ill and
mentally retarded), or who are alleged to have committed a traffic offense.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                                D-29
DEPARTMENTAL SUMMARY

                               500-2120
                        COURT INTAKE SERVICES
                           GENERAL FUND
                                                         FY10            FY11
                                     FY09                                                 %
                                                       ADOPTED            REC
                                    ACTUAL                                              CHANGE
                                                       BUDGET           BUDGET
PERSONAL SERVICES                             $0                 $0                $0            N/A
OPERATING                                 22,346             25,350            25,350         0.00%
CAPITAL OUTLAY                                 0                  0                 0            N/A
TOTAL EXPENDITURES                       $22,346            $25,350           $25,350         0.00%

The Juvenile Court has jurisdiction over cases involving children under the age of 17 who are
alleged to be unruly, delinquent, deprived, in need of treatment (i.e. mentally or emotionally ill and
mentally retarded), or who are alleged to have committed a traffic offense. Court Intake Services
includes expenses associated with Department of Juvenile Justice employees that screen, process,
and dispose of Juvenile Court Cases.


Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-30
DEPARTMENTAL SUMMARY

                           500-2125
                 CIRCUIT WIDE JUVENILE COURT
                        GENERAL FUND
                                                        FY10             FY11
                                     FY09                                                 %
                                                      ADOPTED             REC
                                    ACTUAL                                              CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                       $244,888          $244,571          $250,217         2.31%
OPERATING                                 20,004            20,150            20,150         0.00%
CAPITAL OUTLAY                                 0                 0                 0            N/A
TOTAL EXPENDITURES                      $264,892          $264,721          $270,367         2.13%

The Circuit Wide Juvenile Court is a division that includes three judges that have responsibility for
the juvenile court issues throughout the Chattahoochee Judicial Circuit. Chattahoochee, Harris,
Marion, Muscogee, Talbot, and Taylor counties fund this court.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-31
DEPARTMENTAL SUMMARY

                                     500-2140
                                  JURY MANAGER
                                  GENERAL FUND
                                                          FY10             FY11
                                       FY09                                                 %
                                                        ADOPTED             REC
                                      ACTUAL                                              CHANGE
                                                        BUDGET            BUDGET
PERSONAL SERVICES                         $119,533          $119,384          $122,454          2.57%
OPERATING                                  229,859           311,171           311,171          0.00%
CAPITAL OUTLAY                                   0                 0                 0             N/A
TOTAL EXPENDITURES                        $349,392          $430,555          $433,625          0.71%

It is the responsibility of the Jury Manager to furnish jurors to all nine trial Courts, including grand
jurors. This responsibility necessitates accompanying duties such as subpoenas, payroll, deferment,
orientation and oath of jurors. The effective utilization of the services of jurors is more economical
for the taxpayer and more efficient for the Courts.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                 D-32
DEPARTMENTAL SUMMARY

                      500-2200
        DISTRICT ATTORNEY – VICTIM/ WITNESS
               ASSISTANCE PROGRAM
                   GENERAL FUND
                                                    FY10             FY11
                                   FY09                                               %
                                                  ADOPTED             REC
                                  ACTUAL                                            CHANGE
                                                  BUDGET            BUDGET
PERSONAL SERVICES                     $138,580         $148,744        $153,015           2.87%
OPERATING                               18,090           28,209          28,209           0.00%
CAPITAL OUTLAY                               0                0               0              N/A
TOTAL EXPENDITURES                    $156,669         $176,953        $181,224           2.41%

The Victim Witness Assistance Program (VWAP) works directly with the District Attorney’s Office
and is responsible for helping the victims, families and witnesses through the criminal justice
system. The program informs families of the status of criminal prosecutions and helps the District
Attorney’s Office track the vital witnesses for their cases.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues

Budget Notes:
  • Program funded by Crime Victim Witness Surcharges.




                                              D-33
DEPARTMENTAL SUMMARY

                            500-3000
                    CLERK OF SUPERIOR COURT
                         GENERAL FUND
                                                      FY10            FY11
                                    FY09                                              %
                                                    ADOPTED            REC
                                   ACTUAL                                           CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                    $1,757,616       $1,816,741       $1,839,606        1.26%
OPERATING                               120,933          128,833          228,833       77.62%
CAPITAL OUTLAY                                0                0                0           N/A
TOTAL EXPENDITURES                   $1,882,961       $1,945,574       $2,068,439        6.32%

The Clerk of Superior Court serves in the capacity as Clerk of Superior Court, State Court and
Juvenile Court. This is an elected position with a term of four years. The major responsibilities
of the Clerk’s Office is to serve as the recorder of all real estate transactions for Muscogee
County and collect fees and fines.

Personal Services:
   •   No Issues

Operations:
   •   Software Maintenance increase of $100,000 for real estate document system.

Capital Outlay:
   •   No Issues




                                             D-34
DEPARTMENTAL SUMMARY

                                510-1000
                          STATE COURT JUDGES
                             GENERAL FUND
                                                      FY10           FY11
                                     FY09                                            %
                                                    ADOPTED           REC
                                    ACTUAL                                         CHANGE
                                                    BUDGET          BUDGET
PERSONAL SERVICES                       $547,383       $551,712         $568,581        3.06%
OPERATING                                 14,960         19,500           19,500        0.00%
CAPITAL OUTLAY                                 0              0                0           N/A
TOTAL EXPENDITURES                      $562,343       $571,212         $588,081        2.95%

The State Courts are presided over by two judges who are elected for a term of four-years. The
Court tries both civil and criminal cases with a jury composed of twelve persons. Criminal cases
tried in this court are limited to misdemeanors and appeals from Recorder’s Court by the State
Constitution.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-35
DEPARTMENTAL SUMMARY

                               510-2000
                        STATE COURT SOLICITOR
                            GENERAL FUND
                                                      FY10              FY11
                                     FY09                                                 %
                                                    ADOPTED              REC
                                    ACTUAL                                              CHANGE
                                                    BUDGET             BUDGET
PERSONAL SERVICES                      $976,104          $996,810         $1,026,455         2.97%
OPERATING                                 33,161           26,339             26,339         0.00%
CAPITAL OUTLAY                                 0                0                  0            N/A
TOTAL EXPENDITURES                    $1,009,264       $1,023,149         $1,052,794         2.90%

The State Court Solicitor’s Office prosecutes all Muscogee County misdemeanor and City
Ordinance violations appealed from Recorder’s Court. Investigators collect all warrants, citations,
reports, documents, records, histories and evidence, including witness interviews. Recommendations
for disposition and sentencing are made and cases are presented to a Judge for pleas. The Solicitor’s
Office coordinates jail pleas and arraignment dockets before a State Court Judge. The Solicitor’s
Office works in tandem with a State Court Judge and an appointed probation company to ensure fine
payments, community service performance, jail reporting and restitution. The Solicitor’s Office
originates warrants for a variety of reasons including probation violations and failure to appear for
court dates.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-36
DEPARTMENTAL SUMMARY

                                   520-1000
                               PUBLIC DEFENDER
                                GENERAL FUND
                                                         FY10              FY11
                                      FY09                                                 %
                                                       ADOPTED              REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET             BUDGET
PERSONAL SERVICES                        $382,798           $402,086         $409,000          1.72%
OPERATING                                  780,555           724,333          724,333          0.00%
CAPITAL OUTLAY                                   0                 0                0             N/A
TOTAL EXPENDITURES                      $1,163,352        $1,126,419       $1,133,333          0.61%

The Office of the Public Defender provides legal assistance and representation to indigent
defendants charged with felonies and related misdemeanors in Muscogee County. Cases are assigned
after preliminary hearings or arraignments. Either a jury trial or negotiated guilty plea or some other
appropriate action completes the process. In addition to providing information to clients and their
families, information is also furnished to the public regarding services and referrals made to other
agencies or government offices.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-37
DEPARTMENTAL SUMMARY

                     520-2000
         MUSCOGEE COUNTY PUBLIC DEFENDER
                  GENERAL FUND
                                                         FY10              FY11
                                      FY09                                                 %
                                                       ADOPTED              REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET             BUDGET
PERSONAL SERVICES                          $79,386           $96,371          $98,886          2.61%
OPERATING                                  114,805           157,500          137,500        -12.70%
CAPITAL OUTLAY                                   0                 0                0             N/A
TOTAL EXPENDITURES                        $194,191          $253,871         $236,386         -6.89%

The Office of the Public Defender provides legal assistance and representation to indigent
defendants charged with felonies and related misdemeanors in Muscogee County. Cases are assigned
after preliminary hearings or arraignments. Either a jury trial or negotiated guilty plea or some other
appropriate action completes the process. This offices serves as a custodian of all case records on
indigent defendants. In addition to providing information to clients and their families, information is
also furnished to the public regarding services and referrals made to other agencies or government
offices. Annual report reflecting the work completed each calendar year is prepared for the Chief
Judge of the Chattachoochee Judicial Circuit and the local Tripartite Committee, as well as the
Georgia Indigent Defense Council.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-38
DEPARTMENTAL SUMMARY

                              530-1000
                       MUNICIPAL COURT JUDGE
                          GENERAL FUND
                                                         FY10             FY11
                                      FY09                                                 %
                                                       ADOPTED             REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET            BUDGET
PERSONAL SERVICES                        $336,162          $327,330          $346,005          5.71%
OPERATING                                  22,150            27,950            27,950          0.00%
CAPITAL OUTLAY                                  0                 0                 0             N/A
TOTAL EXPENDITURES                       $358,312          $355,280          $373,955          5.26%

This court is presided over by a judge elected for a four-year term. In criminal cases, this court acts
as a committal court only, except it may accept guilty pleas and impose sentence in certain cases. In
cases resulting from the violation of state statutes in which the defendant does not plead guilty, the
court determines if there is sufficient evidence to warrant committing the case to the Superior Court
or State Court for trial. In such instances, a bail bond is required for the defendant's release from
confinement while awaiting trial. This court also has jurisdiction of certain civil cases.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-39
DEPARTMENTAL SUMMARY

                            530-2000
                   CLERK OF MUNICIPAL COURT
                        GENERAL FUND
                                                        FY10             FY11
                                     FY09                                             %
                                                      ADOPTED             REC
                                    ACTUAL                                          CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                       $639,855         $660,391          $708,012    7.21%
OPERATING                                 29,947           28,609            28,609    0.00%
CAPITAL OUTLAY                               417                0                 0       N/A
TOTAL EXPENDITURES                      $670,219         $689,000          $736,621    6.91%

The voters of Muscogee County elect the Clerk of Municipal Court for a four-year term. Municipal
Court has jurisdiction of criminal and civil cases when the amount does not exceed $15,000. In
addition, all dispossessory proceedings, attachment levies, distress warrants, suits for damages,
breach of contracts, garnishments, deposit account frauds, peace warrants and good behavior
warrants are processed in the Municipal Court. The Clerk of Municipal Court is responsible for
supervising the recordings and maintenance of pleadings in the court and collection and distribution
of monies and cost to litigants. The Clerk of Municipal Court is also responsible for the deliverance
of and the record keeping of all criminal warrants delivered to the Muscogee County Sheriff’s Office
and the forwarding of all civil actions to the Muscogee County Marshal’s Office. The Clerk of
Municipal Court is responsible for signing of warrants after normal office hours and for the
forwarding of traffic violations to the office of the Georgia State Patrol.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlays:
   •   No Issues




                                               D-40
DEPARTMENTAL SUMMARY

                             530-3000
                       MARSHAL DEPARTMENT
                          GENERAL FUND
                                                     FY10           FY11
                                   FY09                                             %
                                                   ADOPTED           REC
                                  ACTUAL                                          CHANGE
                                                   BUDGET          BUDGET
PERSONAL SERVICES                  $1,104,504        $1,087,253     $1,109,559         2.05%
OPERATING                             162,515           113,050        113,050         0.00%
CAPITAL OUTLAY                        120,384                 0              0            N/A
TOTAL EXPENDITURES                 $1,387,403        $1,200,303     $1,222,609         1.86%

The Marshal's Department enforces the orders, writs and precepts of the Municipal Court. The
department has original jurisdiction to enforce all orders and directives of the Municipal and
Magistrate Courts.

Personal Services:
   •   No Issues

Operations:
  • No Issues

Capital Outlay:
   •   No Issues




                                            D-41
DEPARTMENTAL SUMMARY

                                       540
                                 PROBATE COURT
                                  GENERAL FUND
                                                         FY10             FY11
                                      FY09                                                 %
                                                       ADOPTED             REC
                                     ACTUAL                                              CHANGE
                                                       BUDGET            BUDGET
PERSONAL SERVICES                        $413,573          $418,059          $430,507          2.98%
OPERATING                                  29,551            28,665            28,665              0%
CAPITAL OUTLAY                              2,458                 0                 0             N/A
TOTAL EXPENDITURES                       $445,582          $446,724          $459,172          2.79%

The Judge of Probate is elected for a four-year term. Legal issues regarding the probate of wills,
administration of estates, marriage licenses, gun permits, mental health statutes, and guardianship for
minors.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-42
   DEPARTMENTAL SUMMARY

                                       550
                                     SHERIFF
                                  GENERAL FUND
                                                      FY10                FY11
                                   FY09                                                     %
                                                    ADOPTED               REC
                                  ACTUAL                                                  CHANGE
                                                    BUDGET               BUDGET
PERSONAL SERVICES                  $20,572,416       $19,584,436         $20,119,080             2.73%
OPERATING                            5,712,521         5,011,415           5,011,415             0.00%
CAPITAL OUTLAY                         161,647                 0                   0                N/A
TOTAL EXPENDITURES                 $26,447,104       $24,595,581         $25,130,495             2.17%

 The Sheriff Department enforces all laws of Georgia; attends sessions of the Superior and State
 Courts; executes and returns processes and orders of Probate Court, Municipal Court (criminal
 cases), Juvenile Court, Magistrate Court, and coroner’s inquests; publishes sales, citations and other
 proceedings; staffs County Jail. The Sheriff Department is composed of the following divisions:

           •   Administrative                            •   Detention
           •   Operation                                 •   Medical
           •   Motor Transport

 Personal Services:
    •   No Issues

 Operations:
    •   No Issues

 Capital Outlay:
    •   No Issues

 Budget Notes:
    •   Recorders Court transferred from the Sheriff’s department and moved to the City Managers
        office during FY10.




                                                 D-43
DEPARTMENTAL SUMMARY

                                    560
                             TAX COMMISSIONER
                               GENERAL FUND
                                                        FY10             FY11
                                      FY09                                            %
                                                      ADOPTED             REC
                                     ACTUAL                                         CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                      $1,250,133       $1,339,059       $1,393,079    4.03%
OPERATING                                 156,375          161,923          161,923    0.00%
CAPITAL OUTLAY                                  0                0                0       N/A
TOTAL EXPENDITURES                     $1,406,508       $1,500,982       $1,555,002    3.60%

The primary job of the Tax Commissioner is to collect ad valorem taxes due by the residents of
Columbus for the State of Georgia, Columbus Consolidated Government, and Muscogee County
School District. The Tax Commissioner is responsible for the receiving of tax returns and
homestead exemption applications and the certification of the real and personal property tax digest
to the State of Georgia Department of Revenue. Intangible taxes are also the responsibility of the
Tax Commissioner’s office.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-44
DEPARTMENTAL SUMMARY

                                    570
                              CORONER’S OFFICE
                               GENERAL FUND
                                                        FY10             FY11
                                       FY09                                               %
                                                      ADOPTED             REC
                                      ACTUAL                                            CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                        $229,747        $255,282         $258,673            1.33%
OPERATING                                  22,894          20,920           20,920            0.00%
CAPITAL OUTLAY                                  0               0                0               N/A
TOTAL EXPENDITURES                       $252,641        $276,202         $279,593            1.23%

The Coroner is elected for a four-year term and is charged with the responsibility of investigating
deaths from unknown or violent causes, and deaths that occur while unattended by a physician. The
Coroner is also charged with holding inquests, assisting law enforcement agencies with
investigations, locating, advising, and counseling with families of the deceased, maintaining an up-
to-date and complete record system on each case, and when necessary, the responsibility of
transporting bodies to and from the Medical Examiner’s Lab in Atlanta for autopsy.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                               D-45
DEPARTMENTAL SUMMARY

                                 590
                          NON-DEPARTMENTAL
                            GENERAL FUND
                                                      FY10            FY11
                                     FY09                                           %
                                                    ADOPTED            REC
                                    ACTUAL                                       CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                      $448,446         $435,935        $445,506     2.20%
OPERATING                            12,041,369        9,785,686      12,492,044    27.66%
CAPITAL OUTLAY                          451,243          748,715         248,715   -66.78%
TOTAL EXPENDITURES                  $12,941,058      $10,970,336     $13,186,265    20.20%

Department budget specific appropriations and expenditures pertain solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.

                                  Agency Appropriations
                     Agency                  FY10 Appropriation FY11 Recommended
   Health Department Services                          $813,475           $813,475
   Health Department Rent                               295,578            305,090
   Department of Family & Children Services              90,000             90,000
   Airport Commission                                    40,000             40,000
   Planning Commission (RDC)                            186,291            186,984
   Lower Chattahoochee CRDC/Senior                            0                  0
   Meals
   Keep Columbus Beautiful                               65,784             65,784
   Health Department Senior Referral Service                  0                  0
   New Horizons Community Service Board                 234,823            234,823
   Lower Chattahoochee Direct Service Corp.                   0                  0
   Uptown Columbus                                       81,000             81,000
   Literacy Alliance                                     16,200             16,200
                    TOTAL                            $1,823,151         $1,833,356

       The following Capital Improvement Projects (CIP) projects are recommended in the
       FY11 Budget:
        • Baker Village                    $198,715

       The following appropriations are recommended in the FY11 Budget:
        • Development Authority of Columbus, Ga (NCR Corporation Project) - $948,000
        • River Restoration Project - $1,666,667



                                             D-46
DEPARTMENTAL SUMMARY




                       D-46
DEPARTMENTAL SUMMARY                                              PUBLIC SAFETY

                      110-9900
          CRIME PREVENTION/INTERVENTION
         OTHER LOCAL OPTION SALES TAX FUND
                                                      FY10              FY11
                                     FY09                                              %
                                                    ADOPTED             REC
                                    ACTUAL                                           CHANGE
                                                    BUDGET            BUDGET
PERSONAL SERVICES                             $0             $0           $78,784             N/A
OPERATING                                      0        931,459           921,216         -1.10%
CAPITAL OUTLAY                                 0              0                 0             N/A
TOTAL EXPENDITURES                            $0       $931,459        $1,000,000          7.36%

The Commission on Crime Prevention/Intervention has identified five areas of emphasis to include
Recreation, Education, Drug and Alcohol Prevention and Intervention, Employment/Jobs, and
Community Policing.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                             D-47
DEPARTMENTAL SUMMARY                                               PUBLIC SAFETY

                      160-9900
                   CIVIC CENTER
         OTHER LOCAL OPTION SALES TAX FUND
                                                       FY10             FY11
                                      FY09                                              %
                                                     ADOPTED             REC
                                     ACTUAL                                           CHANGE
                                                     BUDGET            BUDGET
PERSONAL SERVICES                              $0         $3,875           $3,965             N/A
OPERATING                                       0              0                0             N/A
CAPITAL OUTLAY                                  0              0                0             N/A
TOTAL EXPENDITURES                             $0         $3,875           $3,965             N/A

The Civic Center is located on the City’s world class South Commons complex and is a regional
venue for entertainment, trade shows, concerts, as well as a variety of sporting events including
ice hockey, basketball and arena football. The Civic Centers strives to provide events with
quality professional services, while progressively managing clean, safe, well maintained and
self-supporting facility.

Personal Services:
   •   Supplement for 1 sworn officer

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                              D-48
DEPARTMENTAL SUMMARY                                             PUBLIC SAFETY

                      260-9900
                  PUBLIC SERVICES
         OTHER LOCAL OPTION SALES TAX FUND
                                                      FY10            FY11
                                     FY09                                             %
                                                    ADOPTED            REC
                                    ACTUAL                                          CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                             $0       $116,234        $118,935          2.32%
OPERATING                                      0              0               0             N/A
CAPITAL OUTLAY                                 0              0               0             N/A
TOTAL EXPENDITURES                            $0       $116,234        $118,935          2.32%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment.


Personal Services:
   •   Total - $118,935
       - $3,000 Supplement for 30 sworn officers

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                            D-49
DEPARTMENTAL SUMMARY                                               PUBLIC SAFETY

                      270-9900
                PARKS & RECREATION
         OTHER LOCAL OPTION SALES TAX FUND
                                                       FY10             FY11
                                      FY09                                              %
                                                     ADOPTED             REC
                                     ACTUAL                                           CHANGE
                                                     BUDGET            BUDGET
PERSONAL SERVICES                              $0        $50,369          $51,539           2.32%
OPERATING                                       0              0                0              N/A
CAPITAL OUTLAY                                  0              0                0              N/A
TOTAL EXPENDITURES                             $0        $50,369          $51,539           2.32%

The Civic Center is located on the City’s world class South Commons complex and is a regional
venue for entertainment, trade shows, concerts, as well as a variety of sporting events including
ice hockey, basketball and arena football. The Civic Centers strives to provide events with
quality professional services, while progressively managing clean, safe, well maintained and
self-supporting facility.

Personal Services:
   •   Supplement for 13 sworn officers

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                              D-50
DEPARTMENTAL SUMMARY                                                 PUBLIC SAFETY

                      400-9900
                      POLICE
         OTHER LOCAL OPTION SALES TAX FUND
                                                        FY10              FY11
                                       FY09                                               %
                                                      ADOPTED             REC
                                      ACTUAL                                            CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                      $1,606,056       $6,290,948       $6,912,541          9.88%
OPERATING                                 212,802           12,213          374,561       2966.90%
CAPITAL OUTLAY                          2,100,426        3,277,170        1,022,766        -68.79%
TOTAL EXPENDITURES                     $3,919,284       $9,580,331       $8,309,868        -13.26%

The Columbus Police Department will deliver effective and responsive law enforcement to all
citizens of the City of Columbus in a fair and equitable manner. As an integral part of the Columbus
Community, we are committed to communicate with those we serve and to join with them in
establishing priorities to enhance the quality of life for the entire community.

Personal Services:
   •   $3,000 Annual Supplement for Sworn Officers (488)

Operations: $374,561
   •   Education/Training = $22,050
   •   Operating Materials = $73,520
   •   Motor Fuel = $233,991
   •   Uniforms = $45,000

Capital Outlay: $1,022,766
   •   (18) Unmarked Police Vehicles at $19,000 each = $342,000
   •   (5) Harley Davidson Motorcyles at $20,137 each = $100,685
   •   (5) Radar Unit for Motorcyles at $2,304 each = $11,520
   •   (4)Arctic Cat ATV at $8,000 each = $32,000
   •   (4) Emergency Equipment ATV Package at $800 each = $3,200
   •   (6) FIJI Police Bikes at $1,150 each = $6,900
   •   (4) Utility trailers for 4 wheelers at $795 each = $3,180
   •   (5) S&W 45 Cal Replacement weapons at $525 each = $2,625
   •   (60) Motorola Mobile Data Terminal Computers at $6,731 each = $403,860
   •   (60) Motorola High Performance Data Modem at $1,750 each = $105,000
   •   (2) Motorola Computer Aided Dispatch License at $709 each = $1,418
   •   Sergeant’s Desk for new East Precinct = $1,280
   •   (2) LED Boxes for Motor Squad at $775 each = $1,550


                                               D-51
DEPARTMENTAL SUMMARY                                             PUBLIC SAFETY

 •   (8) 6 unit multi battery charger for hand held radios at $591 each = $4,728
 •   (2) Digital Dictaphone Transcribers at $600 each = $1,200
 •   (2) Heavy Duty Chairs for 2 new positions at $810 each = $1,620




                                           D-52
DEPARTMENTAL SUMMARY                                                       PUBLIC SAFETY

                       400-9902
             EMERGENCY TELEPHONE (E-911)
          OTHER LOCAL OPTION SALES TAX FUND
                                                              FY10               FY11
                                           FY09                                                    %
                                                            ADOPTED               REC
                                          ACTUAL                                                 CHANGE
                                                            BUDGET              BUDGET
PERSONAL SERVICES                                    $0        $369,079           $380,324             3.05%
OPERATING                                             0               0                  0                N/A
CAPITAL OUTLAY                                        0               0                  0                N/A
TOTAL EXPENDITURES                                   $0        $369,079           $380,324             3.05%

The 911 Center provides public safety communications and dispatching services for the Police, Fire and
EMS departments, as well as other public safety agencies in the area. A highly trained and capable civilian
staff of call takers and dispatchers provide efficient services using state-of-the-art communications hardware
and mainframe-based software.


Personal Services:
    •   No Issues

Operations:
    •   No Issues

Capital Outlay:
    •   No Issues




                                                    D-53
DEPARTMENTAL SUMMARY                                              PUBLIC SAFETY

                      410-9900
                     FIRE/EMS
         OTHER LOCAL OPTION SALES TAX FUND
                                                       FY10             FY11
                                      FY09                                             %
                                                     ADOPTED            REC
                                    ACTUALS                                          CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                              $0      $1,433,565      $1,466,865          2.32%
OPERATING                                       0               0               0             N/A
CAPITAL OUTLAY                                  0         246,566         479,350         94.41%
TOTAL EXPENDITURES                             $0      $1,680,131      $1,946,215         15.84%

The Department of Fire and EMS ensures a safe community to work and raise a family by providing
the most efficient response for fires, hazardous materials, medical, natural disasters, and other
emergencies that threaten the welfare of our citizens.

Personal Services:
   •   Annual supplement for 370 sworn officers

Operations:
   •   No Issues

Capital Outlay:
  •    Breathing Apparatus (50 ct.) - $279,350
  •    Protective Clothing (100 ct.) - $130,000
  •    Thermal Imagers (6 ct.) - $60,000
  •    Patient Transporter - $10,000




                                             D-54
DEPARTMENTAL SUMMARY                                                   PUBLIC SAFETY

                      420-9900
             MUSCOGEE COUNTY PRISON
         OTHER LOCAL OPTION SALES TAX FUND
                                                          FY10              FY11
                                        FY09                                                  %
                                                        ADOPTED              REC
                                       ACTUAL                                               CHANGE
                                                        BUDGET             BUDGET
PERSONAL SERVICES                                 $0       $402,948          $578,723            43.62%
OPERATING                                          0              0           $10,000              100%
CAPITAL OUTLAY                                     0       $200,748           $93,520           -53.41%
TOTAL EXPENDITURES                                $0       $603,696          $682,243            13.01%

The Muscogee County Prison (MCP) operates according to Georgia law and under the jurisdiction
of the State Board of Corrections and the City Council. As prescribed by Georgia laws, convicted
felons or state misdemeanants are housed at the facility. It is the responsibility of the warden and his
staff to assume safe and secure custody of assigned inmates, including the responsibility of exercise,
recreation, visitation, education, and religious programs for the inmates. MCP provides a cost
effective inmate labor force used to supplement the city’s work force in the operation of the
institution, public services, and other City government functions.

Personal Services: $154,876
   • 2 Correctional Officers with Benefits = $94,536
   • 1 Correctional Sergeants = $60,340
   • $3,000 Annual Supplement for Sworn Officers (110)


Operations: $10,000
   •   Operating Materials = $10,000

Capital Outlay: $93,520
   •   Door Control Panel = $93,520




                                                 D-55
DEPARTMENTAL SUMMARY                                                PUBLIC SAFETY

                       500-9900
                 DISTRICT ATTORNEY
         OTHER LOCAL OPTION SALES TAX FUND
                                                        FY10             FY11
                                      FY09                                               %
                                                      ADOPTED             REC
                                     ACTUAL                                            CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                               $0           $0            $65,629        100.00%
OPERATING                                        0            0              5,000        100.00%
CAPITAL OUTLAY                                   0            0                  0             N/A
TOTAL EXPENDITURES                              $0           $0            $70,629        100.00%

The District Attorney is elected for a four-year term and is the prosecuting attorney for the
Superior Courts in Chattahoochee Judicial Circuit. The duties of this office are set by statute and
include the prosecution of criminal cases in Superior Court. The District Attorney and his staff
prosecute a board range of felony criminal cases in the Superior and Juvenile courts,
representing the State of Georgia. The mission of the office is to prepare a file for each case,
identify the evidence and witnesses needed, research the pertinent law and determine the correct
charges. The District Attorney’s Office also handles all civil forfeitures arising from drug cases
as well as the prosecution of juveniles. The office also over sees the Crime Victim Witness
Program.


Personal Services:
   •   One Additional Asst. District Attorney G21 $46,999 ($65,629 Salary + Benefits)

Operations:
   •   Operating Materials increase of $5,000 for new personnel.

Capital Outlay:
  • No Issues




                                              D-56
DEPARTMENTAL SUMMARY                                                 PUBLIC SAFETY

                      510-9900
               STATE COURT SOLICITOR
         OTHER LOCAL OPTION SALES TAX FUND
                                                         FY10             FY11
                                       FY09                                                %
                                                       ADOPTED             REC
                                      ACTUAL                                             CHANGE
                                                       BUDGET            BUDGET
PERSONAL SERVICES                                $0        $63,749          $98,328          54.24%
OPERATING                                         0              0                0              N/A
CAPITAL OUTLAY                                    0              0                0              N/A
TOTAL EXPENDITURES                               $0        $63,749          $98,328          54.24%

The State Court Solicitor’s Office prosecutes all Muscogee County misdemeanor and City
Ordinance violations appealed from Recorder’s Court. Investigators collect all warrants, citations,
reports, documents, records, histories and evidence, including witness interviews. Recommendations
for disposition and sentencing are made and cases are presented to a Judge for pleas. The Solicitor’s
Office coordinates jail pleas and arraignment dockets before a State Court Judge. The Solicitor’s
Office works in tandem with a State Court Judge and an appointed probation company to ensure fine
payments, community service performance, jail reporting and restitution. The Solicitor’s Office
originates warrants for a variety of reasons including probation violations and failure to appear for
court dates.

Personal Services:
   •   Additional Asst. State Ct. Solicitor in FY10 was budgeted at entry-level position but the
       person was hired at a higher step.

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                               D-57
DEPARTMENTAL SUMMARY                                                   PUBLIC SAFETY

                      520-9900
                 PUBLIC DEFENDER
         OTHER LOCAL OPTION SALES TAX FUND
                                                          FY10              FY11
                                        FY09                                                 %
                                                        ADOPTED              REC
                                       ACTUAL                                              CHANGE
                                                        BUDGET             BUDGET
PERSONAL SERVICES                                 $0             $0                $0               N/A
OPERATING                                          0         61,826            61,826            0.00%
CAPITAL OUTLAY                                     0              0                 0               N/A
TOTAL EXPENDITURES                                $0        $61,826           $61,826            0.00%

The Office of the Public Defender provides legal assistance and representation to indigent
defendants charged with felonies and related misdemeanors in Muscogee County. Cases are assigned
after preliminary hearings or arraignments. Either a jury trial or negotiated guilty plea or some other
appropriate action completes the process. In addition to providing information to clients and their
families, information is also furnished to the public regarding services and referrals made to other
agencies or government offices.

Personal Services:
   • No Issues

Operations:
   •   No Issues

Capital Outlay:
  • No Issues




                                                D-58
DEPARTMENTAL SUMMARY                                             PUBLIC SAFETY

                     530-9900
                    MARSHAL
        OTHER LOCAL OPTION SALES TAX FUND
                                                     FY10             FY11
                                     FY09                                            %
                                                   ADOPTED             REC
                                    ACTUAL                                         CHANGE
                                                   BUDGET            BUDGET
PERSONAL SERVICES                             $0       $61,992         $225,627       263.96%
OPERATING                                      0             0           39,000       100.00%
CAPITAL OUTLAY                                 0             0          130,836       100.00%
TOTAL EXPENDITURES                            $0       $61,992         $395,463       537.93%

The Marshal's Department enforces the orders, writs and precepts of the Municipal Court. The
department has original jurisdiction to enforce all orders and directives of the Municipal and
Magistrate Courts.

Personal Services:
   •   Total - $225,627
       - $3,000 Supplement for 16 sworn officers
       - 3 Deputy Marshals with Benefits = $162,195

Operations:
   •   Total - $39,000
       - Operating Materials increase of $39,000 for new personnel

Capital Outlay:
   •   Total - $130,836
       - Three (3) Pursuit Vehicles with Technology Package = $130,836




                                            D-59
DEPARTMENTAL SUMMARY                                                PUBLIC SAFETY

                      530-9902
             CLERK OF MUNICIPAL COURT
         OTHER LOCAL OPTION SALES TAX FUND
                                                        FY10             FY11
                                       FY09                                              %
                                                      ADOPTED             REC
                                      ACTUAL                                           CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                               $0           $0            $88,128         100.00%
OPERATING                                        0            0             10,000         100.00%
CAPITAL OUTLAY                                   0            0                  0              N/A
TOTAL EXPENDITURES                              $0           $0            $98,128         100.00%

The voters of Muscogee County elect the Clerk of Municipal Court for a four-year term.
Municipal Court has jurisdiction of criminal and civil cases when the amount does not exceed
$15,000. In addition, all dispossessory proceedings, attachment levies, distress warrants, suits
for damages, breach of contracts, garnishments, deposit account frauds, peace warrants and good
behavior warrants are processed in the Municipal Court. The Clerk of Municipal Court is
responsible for supervising the recordings and maintenance of pleadings in the court and
collection and distribution of monies and cost to litigants. The Clerk of Municipal Court is also
responsible for the deliverance of and the record keeping of all criminal warrants delivered to the
Muscogee County Sheriff’s Office and the forwarding of all civil actions to the Muscogee
County Marshal’s Office. The Clerk of Municipal Court is responsible for signing of warrants
after normal office hours and for the forwarding of traffic violations to the office of the Georgia
State Patrol.
.

Personal Services:
   • Additional Senior Deputy Clerk P14 - $45,972 (Salary + Benefits)
   • Additional Deputy Clerk II P12 - $42,156 (Salary + Benefits)

Operations:
   •   Operating Materials increase of $10,000 for new personnel.

Capital Outlay:
  • No Issues




                                              D-60
DEPARTMENTAL SUMMARY                                                  PUBLIC SAFETY

                      550-9900
                      SHERIFF
         OTHER LOCAL OPTION SALES TAX FUND
                                                         FY10               FY11
                                        FY09                                                %
                                                       ADOPTED              REC
                                       ACTUAL                                             CHANGE
                                                       BUDGET             BUDGET
PERSONAL SERVICES                                $0      $1,185,579        $1,532,855         29.29%
OPERATING                                         0               0           130,000        100.00%
CAPITAL OUTLAY                                    0               0           885,445        100.00%
TOTAL EXPENDITURES                               $0      $1,185,579        $2,548,300        114.94%

The Sheriff Department enforces all laws of Georgia; attends sessions of the Superior and State
Courts; executes and returns processes and orders of Probate Court, Municipal Court (criminal
cases), Juvenile Court, Magistrate Court, and coroner’s inquests; publishes sales, citations and other
proceedings; staffs County Jail.

Personal Services:
   •   Total - $1,532,855
       - $3,000 Supplement for 306 sworn officers
       - Five (5) Deputies P14 $256,020 (Salary + Benefits)
       - Sergeant P18 $63,697 (Salary + Benefits)

Operations:
   •   Total - $130,000
       - Operating Materials increase of $70,000 for Promotional Assessment System
       - Operating Materials increase of $42,090 for equipment for new personnel
       - Uniforms increase of $17,910 for new personnel

Capital Outlay:
  • Total - $885,445
       - Five (5) Pursuit Vehicles with Conversion Kits $271,000 for new personnel
       - Pursuit Vehicle without Conversion Kit $48,000 for new personnel
       - Firing Range - $70,000
       - Weather Canopy – Fuel Site - $9,500
       - Fuel Management Tie in, electrical - $7,245
       - Ten (10) Replacement Pursuit Vehicles - $479,700




                                                D-61
DEPARTMENTAL SUMMARY                                                        PUBLIC SAFETY

                       570-9900
                  CORONER’S OFFICE
          OTHER LOCAL OPTION SALES TAX FUND
                                                              FY10               FY11
                                           FY09                                                     %
                                                            ADOPTED               REC
                                          ACTUAL                                                  CHANGE
                                                            BUDGET              BUDGET
PERSONAL SERVICES                                     $0           $0               $7,929               100%
OPERATING                                              0            0                    0                 N/A
CAPITAL OUTLAY                                         0            0               37,511               100%
TOTAL EXPENDITURES                                    $0           $0              $45,440               100%

The Coroner is elected for a four-year term and is charged with the responsibility of investigating deaths from
unknown or violent causes, and deaths that occur while unattended by a physician. The Coroner is also
charged with holding inquests, assisting law enforcement agencies with investigations, locating, advising, and
counseling with families of the deceased, maintaining an up-to-date and complete record system on each case,
and when necessary, the responsibility of transporting bodies to and from the Medical Examiner’s Lab in
Atlanta for autopsy.


Personal Services: $7,929
   • $3,000 Annual Supplement for Sworn Officers (2)

Operations:
    •   No Issues

Capital Outlay: $37,511
  • 2010 Ford Econoline E250 Cargo Van LEV with Extended Body = $37,511




                                                    D-62
DEPARTMENTAL SUMMARY                                              PUBLIC SAFETY

                      590-9900
                NON-DEPARTMENTAL
         OTHER LOCAL OPTION SALES TAX FUND
                                                       FY10             FY11
                                      FY09                                             %
                                                     ADOPTED            REC
                                     ACTUAL                                          CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                               $0          $0                 $0             N/A
OPERATING                                        0           0                  0             N/A
CAPITAL OUTLAY                                   0           0         21,169,213        100.00%
TOTAL EXPENDITURES                              $0          $0        $21,169,213        100.00%

Department budget specific appropriations and expenditures pertain solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.



Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   Debt Service - $67,119
   •   Transfer to General Fund - $21,102,094




                                             D-63
DEPARTMENTAL SUMMARY                                             PUBLIC SAFETY

                      610-9900
                      METRA
         OTHER LOCAL OPTION SALES TAX FUND
                                                      FY10            FY11
                                     FY09                                             %
                                                    ADOPTED            REC
                                    ACTUAL                                          CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                             $0         $3,875          $3,965          2.32%
OPERATING                                      0              0               0             N/A
CAPITAL OUTLAY                                 0              0               0             N/A
TOTAL EXPENDITURES                            $0         $3,875          $3,965          2.32%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment.

Personal Services:
   •   Total - $3,965
       - $3,000 Supplement for 1 sworn officer

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                            D-64
DEPARTMENTAL SUMMARY                                         INFRASTRUCTURE

                     210-9901
            INFORMATION TECHNOLOGY
        OTHER LOCAL OPTION SALES TAX FUND
                                                     FY10            FY11
                                    FY09                                            %
                                                   ADOPTED            REC
                                   ACTUAL                                         CHANGE
                                                   BUDGET           BUDGET
PERSONAL SERVICES                            $0             $0              $0             N/A
OPERATING                                     0              0               0             N/A
CAPITAL OUTLAY                                0        250,000         250,000          0.00%
TOTAL EXPENDITURES                           $0       $250,000        $250,000          0.00%

The Department of Information Technology provides a full range of management information
and processing services for the Consolidated Government. This includes long range planning
and implementations of new information systems that best meet the requirement of user
departments.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   Technology $250,000




                                            D-65
DEPARTMENTAL SUMMARY                                         INFRASTRUCTURE

                     250-9901
                  ENGINEERING
        OTHER LOCAL OPTION SALES TAX FUND
                                                      FY10            FY11
                                     FY09                                           %
                                                    ADOPTED           REC
                                    ACTUAL                                        CHANGE
                                                    BUDGET          BUDGET
PERSONAL SERVICES                             $0         $69,807        $71,881        2.97%
OPERATING                                      0               0              0           N/A
CAPITAL OUTLAY                                 0       2,230,193      6,665,150      189.79%
TOTAL EXPENDITURES                            $0      $2,300,000     $6,737,031      184.29%

The Department of Information Technology provides a full range of management information
and processing services for the Consolidated Government. This includes long range planning
and implementations of new information systems that best meet the requirement of user
departments.

Personal Services:
   •   Project Engineer - $71,881 (Salary + Benefits)

Operations:
   •   No Issues

Capital Outlay:
   •   Flood Abatement/Stormwater - $750,000
   •   Brown Ave. Bridge - $3,665,000
   •   Roads/Bridges - $2,250,150




                                             D-66
DEPARTMENTAL SUMMARY                                           INFRASTRUCTURE

                       260
                 PUBLIC SERVICES
        OTHER LOCAL OPTION SALES TAX FUND
                                                      FY10               FY11
                                     FY09                                                 %
                                                    ADOPTED               REC
                                   ACTUALS                                              Change
                                                    BUDGET              BUDGET
PERSONAL SERVICES                             $0                $0                $0         N/A
OPERATING                                      0           250,000           300,000     20.00%
CAPITAL OUTLAY                                 0                 0                 0         N/A
TOTAL EXPENDITURES                            $0          $250,000          $300,000     20.00%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment. The LOST
- Infrastructure fund divisions consist of: Facilities Maintenance.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlays:
   •   Facilities Improvements - $300,000




                                          D-67
DEPARTMENTAL SUMMARY                                           INFRASTRUCTURE

                      590-9901
                NON-DEPARTMENTAL
         OTHER LOCAL OPTION SALES TAX FUND
                                                       FY10             FY11
                                      FY09                                             %
                                                     ADOPTED            REC
                                     ACTUAL                                          CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                              $0              $0              $0             N/A
OPERATING                                       0               0               0             N/A
CAPITAL OUTLAY                                  0       3,500,000      12,068,651        245.00%
TOTAL EXPENDITURES                             $0      $3,500,000     $12,068,651        245.00%

Department budget specific appropriations and expenditures pertain solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.



Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   Debt Service - $3,024,897
   •   Transfer to General Fund - $9,043,754




                                             D-68
DEPARTMENTAL SUMMARY

                             250
                   ENGINEERING DEPARTMENT
                   STORMWATER (SEWER) FUND
                                                        FY10              FY11          %
                                       FY09
                                                      ADOPTED             REC         CHANGE
                                      ACTUAL
                                                      BUDGET             BUDGET
PERSONAL SERVICES                         $466,683         $587,012         $604,079    2.91%
OPERATING EXPENDITURES                      78,349          104,807          104,807    0.00%
CAPITAL OUTLAY                               3,249           30,500                0 -100.00%
TOTAL EXPENDITURES                        $548,281         $722,319         $708,886   -1.86%

The Engineering Department strives to provide an enhanced quality of life for all citizens who live
and work in the region by the delivery of effective/safe transportation system to move people and
goods throughout the community; provide management that is environmentally sensitive to our
Natural Resources through the oversight of storm water and drainage infrastructure, and to provide
date, construction, and communication support to other City Departments by the effective and
efficient delivery of Geographical Information, Construction Management and Radio
Communications. The Engineering Department consists of the following divisions: Drainage and
Storm Water.


Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-69
DEPARTMENTAL SUMMARY

                             260
                       PUBLIC SERVICES
                   STORMWATER (SEWER) FUND
                                                      FY10          FY11
                                    FY09                                          %
                                                    ADOPTED          REC
                                   ACTUAL                                      CHANGE
                                                    BUDGET         BUDGET
PERSONAL SERVICES                   $2,108,899       $2,332,328     $2,417,616     3.66%
OPERATING                              464,279          587,934        587,934     0.00%
CAPITAL OUTLAY                         145,045          818,000        240,120   -70.65%
TOTAL EXPENDITURES                  $2,718,223       $3,738,262     $3,245,670   -13.18%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   Total - $240,120
       - Flatbed Dump Truck - $38,000
       - Hydraulic Excavator - $95,000
       - Two (2) Inmate Vans - $72,120
       - Two (2) Full Size Pickup Truck - $35,000




                                            D-70
DEPARTMENTAL SUMMARY

                            590
                     NON-DEPARTMENTAL
                  STORMWATER (SEWER) FUND
                                                      FY10            FY11
                                     FY09                                             %
                                                    ADOPTED            REC
                                    ACTUAL                                          CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                            $0               $0               $0           N/A
OPERATING                               255,546          243,677          281,109       15.36%
CAPITAL OUTLAY                          479,668          596,913          546,154       -8.50%
TOTAL EXPENDITURES                     $735,214         $840,590         $827,263       -1.59%

Department budget specific appropriations and expenditures pertaining solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.

The following Capital Improvement Project (CIP) is recommended in the FY11 Budget:

   •   Pipe Rehabilitation/Replacement in the amount of $546,154




                                             D-71
DEPARTMENTAL SUMMARY

                              250
                    ENGINEERING DEPARTMENT
                          PAVING FUND
                                                       FY10            FY11
                                      FY09                                              %
                                                     ADOPTED            REC
                                     ACTUAL                                           CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                        $751,790       $812,862         $830,671          2.19%
OPERATING EXPENDITURES                    208,264         239,585          239,585         0.00%
CAPITAL OUTLAY                             38,200          45,500                0      -100.00%
TOTAL EXPENDITURES                       $998,254      $1,097,947       $1,070,256        -2.52%

The Engineering Department strives to provide an enhanced quality of life for all citizens who live
and work in the region by the delivery of effective/safe transportation system to move people and
goods throughout the community; provide management that is environmentally sensitive to our
Natural Resources through the oversight of storm water and drainage infrastructure, and to provide
date, construction, and communication support to other City Departments by the effective and
efficient delivery of Geographical Information, Construction Management and Radio
Communications. The Engineering Department consists of the following division: Highway and
Roads.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-72
DEPARTMENTAL SUMMARY

                                     260
                               PUBLIC SERVICES
                                PAVING FUND
                                                     FY10              FY11
                                   FY09                                                 %
                                                   ADOPTED              REC
                                  ACTUAL                                              CHANGE
                                                   BUDGET             BUDGET
PERSONAL SERVICES                   $6,293,137        $6,976,555        $7,091,391         1.65%
OPERATING                            2,655,379         3,029,697         3,026,783        -0.10%
CAPITAL OUTLAY                         823,070           456,838           520,570        13.95%
TOTAL EXPENDITURES                  $9,771,586       $10,463,090       $10,638,744         1.68%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment. The Paving
fund divisions consist of: Street Improvements, Landscape & Forestry, Street Repairs &
Maintenance, Right-of-Way-Environmental Maintenance, Right-of-Way Maintenance – Community
Service.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   Total - $520,570
       260-2100 - Street Maintenance
       - 18yd Tandem Dump Truck - $126,420
       260-3120 – Urban Forestry & Beautification
       - Additional Grab-All Truck - $190,750
       260-2100 - Street Maintenance
       - Mechanical Street Sweeper - $185,000
       260-3120 – Urban Forestry & Beautification
       - Two (2) Commercial Versatile Mowers - $18,400




                                              D-73
DEPARTMENTAL SUMMARY

                                 590
                          NON-DEPARTMENTAL
                             PAVING FUND
                                                      FY10            FY11
                                     FY09                                             %
                                                    ADOPTED            REC
                                    ACTUAL                                          CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                            $0               $0               $0           N/A
OPERATING                               627,313          643,817          841,431       30.69%
CAPITAL OUTLAY                        1,772,512        1,487,266        1,126,323      -24.27%
TOTAL EXPENDITURES                   $2,399,825       $2,131,083       $1,967,754       -7.66%

Department budget specific appropriations and expenditures pertaining solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.

The following Capital Improvement Project (CIP) is recommended in the FY11 Budget:

   •   Road Resurfacing and Improvements in the amount of $1,126,323




                                             D-74
DEPARTMENTAL SUMMARY

                                0204
                          MEDICAL CENTER
                        MEDICAL CENTER FUND
                                                       FY10             FY11
                                      FY09                                          %
                                                     ADOPTED            REC
                                     ACTUAL                                       CHANGE
                                                     BUDGET           BUDGET
PERSONAL SERVICES                              $0              $0              $0       N/A
OPERATING                              13,224,671      12,426,041      12,606,257    1.45%
CAPITAL OUTLAY                                  0               0               0       N/A
TOTAL EXPENDITURES                    $13,224,671     $12,426,041     $12,606,257    1.45%

The Columbus Consolidated Government and the Medical Center have a contractual agreement
whereby hospital services are provided to indigent Muscogee County residents. The Medical Center
receives an amount equal to the revenue produced by 3.00 mills of property tax to cover such
services after approval of said patient bills by the Consolidated Government.

Personal Services:
       No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                             D-75
DEPARTMENTAL SUMMARY

                              260
                        PUBLIC SERVICES
                    INTERGRATED WASTE FUND
                                                       FY10            FY11
                                     FY09            ADOPTED                           %
                                                                        REC
                                    ACTUAL           BUDGET                          CHANGE
                                                                      BUDGET
PERSONAL SERVICES                     $4,502,310       $4,836,179      $4,987,751         3.13%
OPERATING                              3,351,381        3,920,436       3,918,436        -0.05%
CAPITAL OUTLAY                           451,814          370,000               0      -100.00%
TOTAL EXPENDITURES                    $8,305,505       $9,126,615      $8,906,187        -2.42%

The Public Services Department serves the community by providing street and road maintenance,
storm drainage systems, environmental enforcement, urban forest maintenance, waste disposal and
maintenance of city-owned properties safely, efficient and sensitive to the environment. The
Integrated Waste fund divisions consist of: Solid Waste Collection, Recycling, Granite Bluff Inert
Landfill, Oxbow Meadows Inert Landfill, and Pine Grove Landfill.

Personal Services:
   •   MRF Technician (G11) from Temporary to Permanent Position - $40,658 (Salary +
       Benefits)

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                              D-76
DEPARTMENTAL SUMMARY

                                270
                       PARKS AND RECREATION
                      INTEGRATED WASTE FUND
                                                        FY10             FY11
                                    FY09                                             %
                                                      ADOPTED             REC
                                  ACTUALS                                          CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                        $46,418          $44,463          $47,369    6.54%
OPERATING                                 33,872           28,000           28,000    0.00%
CAPITAL OUTLAY                                 0                0                0       N/A
TOTAL EXPENDITURES                       $80,290          $72,463          $75,369    4.01%

The Parks and Recreation Department is responsible for the pick up of putrescible waste deposited in
trash receptacles in parks around the city. Operation with one truck, this division picks up trash
from over 2,000 cans in over 50 parks including the South Commons and the River Walk.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-77
DEPARTMENTAL SUMMARY

                              590
                       NON-DEPARTMENTAL
                     INTEGRATED WASTE FUND
                                                      FY10            FY11
                                     FY09                                             %
                                                    ADOPTED            REC
                                    ACTUAL                                          CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                       $12,606               $0               $0           N/A
OPERATING                               697,204          774,413          882,493       13.96%
CAPITAL OUTLAY                                0                0                0           N/A
TOTAL EXPENDITURES                     $709,810         $774,413         $882,493       13.96%

Department budget specific appropriations and expenditures pertain solely to that department.
However, certain expenditures are not applicable to a specific department and we have established
the Non-Departmental section for recording these appropriations and expenditures.

The following Capital Improvement Projects (CIP) is recommended in the amount of $0 in the FY11
Budget:

   •   Landfill Construction, Closure and Post Closure $0




                                             D-78
DEPARTMENTAL SUMMARY

                             0209
                  EMERGENCY TELEPHONE (E-911)
                  EMERGENCY TELEPHONE FUND
                                                           FY10               FY11
                                         FY09                                             %
                                                         ADOPTED              REC
                                        ACTUAL                                          CHANGE
                                                         BUDGET             BUDGET
PERSONAL SERVICES                          $2,305,448      $2,533,923        $2,573,079    1.55%
OPERATING                                     404,941         672,348           691,561    2.86%
CAPITAL OUTLAY                                 53,275               0                 0       N/A
TOTAL EXPENDITURES                         $2,763,663      $3,206,271        $3,264,640    1.82%

The 911 Center provides public safety communications and dispatching services for the Police, Fire
and EMS departments, as well as other public safety agencies in the area. A highly trained and
capable civilian staff of call takers and dispatchers provide efficient services using state-of-the-art
communications hardware and software.

Personal Services:
   •   No Issues

Operations: $19,213
   •   Service Contracts = $19,213

Capital Outlay:
   •   No Issues




                                                D-79
DEPARTMENTAL SUMMARY

                   0210
    COMMUNITY DEVELOPMENT BLOCK GRANT
                CDBG FUND
                                                 FY10            FY11
                                FY09                                              %
                                               ADOPTED            REC
                               ACTUAL                                           CHANGE
                                               BUDGET           BUDGET
PERSONAL SERVICES                  $271,305        $282,512         $290,821         2.94%
OPERATING                           462,306       1,229,595        1,374,854        11.81%
CAPITAL OUTLAY                       70,000         286,150          294,295         2.85%
TOTAL EXPENDITURES                 $803,611      $1,798,257      $1,959,970          8.99%

The Community Development Block Grant Fund (CDBG), managed by the Department of
Community & Economic Development, accounts for grant monies received from the Department of
Housing and Urban Development under the Community Development Block Grant Program.

Personal Services:
      • No Issues

Operations:
      • No Issues

Capital Outlay:
      • No Issues




                                           D-80
DEPARTMENTAL SUMMARY

                                  CDBG
                              HOME PROGRAM
                                FUND 0213
                                               FY10             FY11
                                FY09                                             %
                                             ADOPTED             REC
                               ACTUAL                                          CHANGE
                                             BUDGET            BUDGET
PERSONAL SERVICES                 $43,097         $43,846           $45,081           2.82%
OPERATING                       1,110,803       1,169,786         1,161,692          -0.69%
CAPITAL OUTLAY                          0               0                 0              N/A
TOTAL EXPENDITURES             $1,153,900      $1,213,632       $1,206,773           -0.57%

The Community Development Block Grant Fund (CDBG), managed by the Department of
Community & Economic Development, accounts for grant monies received from the Department of
Housing and Urban Development under the Community Development Block Grant Program.

Personal Services:
      • No Issues

Operations:
      • No Issues

Capital Outlays:
      • No issues




                                            D-81
DEPARTMENTAL SUMMARY

                      0220
         WORKFORCE INVESTMENT ACT (WIA)
       WORKFORCE INVESTMENT ACT (WIA) FUND
                                                      FY10            FY11
                                    FY09                                              %
                                                    ADOPTED            REC
                                   ACTUAL                                           CHANGE
                                                    BUDGET           BUDGET
PERSONAL SERVICES                            $0               $0               $0           N/A
OPERATING                             1,698,871        1,614,134        1,525,740       -5.48%
CAPITAL OUTLAY                                0                0                0           N/A
TOTAL EXPENDITURES                   $1,698,871       $1,614,134       $1,525,740       -5.48%

In accordance with Federal regulations, this program’s name has been changed to the Workforce
Investment Act (WIA) Program; nonetheless, it still accounts for grant monies received from the
Department of Labor to carry out the federal objectives formerly carried out by the Job Training
Partnership Act (JTPA) program.

Personal Services:
   •    No Issues

Operations:
   •    No Issues

Capital Outlay:
   •    No Issues




                                             D-82
DEPARTMENTAL SUMMARY

                   0230
     ECONOMIC DEVELOPMENT AUTHORITY
   ECONOMIC DEVELOPMENT AUTHORITY FUND
                                                         FY10             FY11
                                       FY09                                           %
                                                       ADOPTED            REC
                                      ACTUAL                                        CHANGE
                                                       BUDGET           BUDGET
PERSONAL SERVICES                               $0              $0               $0       N/A
OPERATING                               $1,022,010        $994,083       $1,008,501    1.45%
CAPITAL OUTLAY                                  $0              $0               $0       N/A
TOTAL EXPENDITURES                      $1,022,010        $994,083       $1,008,501    1.45%

The Columbus Consolidated Government and the Development Authority of Columbus have an
agreement whereby economic development activities, to include working with local and regional
entities in attracting quality companies, working to broaden the Muscogee County tax base, job
creation and retention, are provided by the Development Authority, in conjunction with the Greater
Columbus Chamber of Commerce. The Development Authority will receive revenue collected by
0.25 mills of ad valorem taxes to cover such activities.

Personal Services:
   •   Not Applicable

Operations:
   •   No Issues

Capital Outlay:
   •   Not Applicable


Budget Notes:
   •   Value based on 96% collection rate of property taxes at 0.25 mills.




                                              D-83
DEPARTMENTAL SUMMARY

                                  0405
                             DEBT SERVICE
                           DEBT SERVICE FUND
                                                      FY10           FY11
                                   FY09                                              %
                                                    ADOPTED           REC
                                  ACTUAL                                           CHANGE
                                                    BUDGET          BUDGET
PERSONAL SERVICES                           $0                $0              $0           N/A
OPERATING                            8,234,207         6,076,917      10,584,797       74.18%
CAPITAL OUTLAY                               0                 0               0           N/A
TOTAL EXPENDITURES                  $8,234,207        $6,076,917     $10,584,797       74.18%

The Debt Service Fund accounts for the retirement of general obligation bond issues, Columbus
Building Authority lease contracts, the Water Commissioners revolving loan contract, and Lease
Purchase Programs. The figures represent the total of debt organizations within the debt service
fund.

Personal Services:
   •   Not Applicable

Operations:
   •   Increase is due to debt service on the 2010 Columbus Building Authority Bonds, Series
       A, B and C. This debt service is funded by the Other Local Option Sales Tax.

Capital Outlay:
   •   Not Applicable




                                             D-84
DEPARTMENTAL SUMMARY

                                0751
                               METRA
                        TRANSPORTATION FUND
                                                      FY10             FY11
                                    FY09                                               %
                                                    ADOPTED             REC
                                   ACTUAL                                            CHANGE
                                                    BUDGET            BUDGET
PERSONAL SERVICES                    $3,237,367       $3,506,611       $3,631,457          3.56%
OPERATING                             1,570,514        1,593,812        1,706,855          7.09%
CAPITAL OUTLAY                           70,876        1,086,133          816,650        -24.81%
TOTAL EXPENDITURES                   $4,878,757       $6,186,556       $6,154,962         -0.51%

METRA manages the daily activities of the Operations, Maintenance, Dial-A-Ride, FTA-Capital,
and Grant Planning and Management Divisions. Together their mission is to provide safe, reliable,
dependable and cost-effective transit service with a professional team of employees, dedicated to
their customer needs and committed to excellence.

Personal Services:
    •   No Issues

Operations:
    •   No Issues

Capital Outlay:
    •   Total - $816,650
    •   Rebuilt Engines - $70,000
    •   Rebuilt Transmissions - $50,000
    •   Supervisor Automobile Replacement - $23,000
    •   Operational Equipment - $591,500
    •   Facilities Equipment - $29,150
    •   Supervisory Van Replacement - $26,000
    •   Supervisory Support Truck Replacement - $27,000




                                             D-85
DEPARTMENTAL SUMMARY

                             0752
                   PARKING MANAGEMENT FUND
                     PARKING MANAGEMENT
                                                      FY10              FY11
                                     FY09                                                 %
                                                    ADOPTED              REC
                                    ACTUAL                                              CHANGE
                                                    BUDGET             BUDGET
PERSONAL SERVICES                      $163,998        $188,641           $193,815            2.74%
OPERATING                               126,233         142,479            137,051           -3.81%
CAPITAL OUTLAY                                0               0                  0               N/A
TOTAL EXPENDITURES                     $290,231        $331,120           $330,866           -0.08%

This division is managed by the Administration Division of Transportation Services/ METRA and is
established to manage the parking in Columbus’ Uptown business district. The purpose is to provide
a safe, reliable, dependable and cost- effective transit service with a professional team of employees
dedicated to our customers needs and committed to excellence.

Personal Services:
   •   No Issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                                D-86
DEPARTMENTAL SUMMARY

                                     0753
                                TRADE CENTER
                              TRADE CENTER FUND
                                        FY09                  FY10              FY11
                                                            ADOPTED              REC          %
                                      ACTUALS                                              CHANGE
                                                            BUDGET             BUDGET
PERSONAL SERVICES                         $1,105,053          $1,243,324        $1,256,506     1.06%
OPERATING                                  1,177,972           1,391,986         1,420,939     2.08%
CAPITAL OUTLAY                                63,791             100,559            71,993   -28.41%
TOTAL EXPENDITURES                        $2,346,816          $2,735,869        $2,749,438     2.80%

The Columbus Ironworks and Trade Center serves as an organization dedicated to excellence in
its operation and service delivery. It serves as a catalyst for economic development and stability
for Columbus and also serves as a positive force for community identity and city image.

Personal Services:
   •   No issues

Operations:
   •   Increase in Convention Services of $6,700
       -Increase to cover additional expenses related to the OCS graduations


Capital Outlay:
   •   Dining Gallery Air Handler Upgrade - $12,000
   •   One-Man Platform Scissor Lift - $9,027
   •   Twelve (12) Tables, 72” - $3,660
   •   Twelve (12) Tables, 42”-72” – $3,300
   •   Forty (40) Tables, 60” - $8,200
   •   Ten (10) Risers, 4’X8’X16’ - $5,750
   •   Ten (10) Risers, 4’X8’X24’ - $6,050
   •   Ten (10) Risers, 4’X8’X8’ - $3,300
   •   Drapes, 8’ - $7,350
   •   Uprights, 8’ – $2,000
   •   Supports for Pipe & Drape - $6,750
   •   Base, 11X11 - $2,125
   •   Three (3) Carts - $1,194
   •   Three (3) Carts, 11” Base - $1,287




                                                     D-87
DEPARTMENTAL SUMMARY

                               0755
                      BULL CREEK GOLF COURSE
                         BULL CREEK FUND
                                                        FY10              FY11
                                      FY09                                               %
                                                      ADOPTED             REC
                                     ACTUAL                                            CHANGE
                                                      BUDGET            BUDGET
PERSONAL SERVICES                       $664,718          $669,240         $686,917          2.64%
OPERATING                                 696,520          969,839          957,053         -1.32%
CAPITAL OUTLAY                                  0                0                0             N/A
TOTAL EXPENDITURES                     $1,361,238       $1,639,079       $1,643,970          0.30%

The Bull Creek Golf Course creates an atmosphere of service and maintains a price range suitable to
attract all public golf players in the area. The activities consist of numerous golf tournaments for
couples, juniors, individuals and teams, as well as company outings designed to benefit the
company, their customers and employees.

Personal Services:
   •   No issues

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                               D-88
DEPARTMENTAL SUMMARY

                             0756
                    OXBOW CREEK GOLF COURSE
                       OXBOW CREEK FUND
                                                       FY10               FY11
                                      FY09                                                  %
                                                     ADOPTED               REC
                                    ACTUALS                                               CHANGE
                                                     BUDGET              BUDGET
PERSONAL SERVICES                        $224,615       $253,914            $259,981            2.39%
OPERATING                                 238,367        316,593             297,534           -6.02%
CAPITAL OUTLAY                                  0              0                   0               N/A
TOTAL EXPENDITURES                       $462,982       $570,507            $557,515           -2.28%

Oxbow Meadows Golf Course creates an atmosphere of service and maintains a price range suitable
to attract all public golf players in the area. The activities consist of numerous golf tournaments for
couples, juniors, individuals and teams, as well as company outings designed to benefit the
company, their customers and employees.

Personal Services:
   • No Issues

Operations:
   • No Issues

Capital Outlay:
   • No Issues




                                                D-89
DEPARTMENTAL SUMMARY

                                     0757
                                CIVIC CENTER
                             CIVIC CENTER FUND
                                                      FY10              FY11
                                    FY09                                                  %
                                                    ADOPTED              REC
                                  ACTUALS                                               CHANGE
                                                    BUDGET             BUDGET
PERSONAL SERVICES                    $1,630,833       $1,646,773        $1,697,007           3.05%
OPERATING                             3,742,272        3,289,549         3,859,257          17.32%
CAPITAL OUTLAY                           50,087           81,300                 0              N/A
TOTAL EXPENDITURES                   $5,423,192       $5,017,622        $5,556,264          10.74%

The Civic Center is located on the City’s world class South Commons complex and is a regional
venue for entertainment, trade shows, concerts, as well as a variety of sporting events including ice
hockey, basketball and arena football. The Civic Centers strives to provide events with quality
professional services, while progressively managing clean, safe, well maintained and self-supporting
facility.

Personal Services:
   •   No Issues

Operations:
160-1000-Operations-
   • Increase in Electricity of $120,000
160-2100-Hockey-
   • Increase in Contractual Services of $30,000
   • Increase in Promotion/Advertising of $6,500
160-2200-Football-
   • Increase in Contractual Services of $10,000
160-2500-Other Events-
   • Increase in contractual Services of $379,794

Capital Outlay:
   •   No Issues




                                               D-90
DEPARTMENTAL SUMMARY

                              0850
                       HEALTH INSURANCE
                     HEALTH INSURANCE FUND
                                                     FY10           FY11
                                    FY09                                            %
                                                   ADOPTED           REC
                                   ACTUAL                                         CHANGE
                                                   BUDGET          BUDGET
PERSONAL SERVICES                           $0               $0             $0           N/A
OPERATING                           15,084,443       19,059,283     19,200,000        0.74%
CAPITAL OUTLAY                               0                0              0           N/A
TOTAL EXPENDITURES                 $15,084,443      $19,059,283    $19,200,000        0.74%

The Employee Health Care Fund is established for the purpose of funding medical claims and
administrative costs.

Personal Services:
   •   No Issues

Operations:
   •   The employer’s contribution is $5,400 per employee. Employee’s contribution remains
       the same.

Capital Outlay:
   •   No Issues

Budget Notes:
  • Budget includes benefits for retirees which are transferred to the Pension Fund as Other
       Post Employment Benefits (OPEB).




                                            D-91
DEPARTMENTAL SUMMARY

                              0860
                       RISK MANAGEMENT
                    RISK MANAGEMENT FUND
                                                    FY10          FY11
                                  FY09                                              %
                                                  ADOPTED          REC
                                 ACTUAL                                           CHANGE
                                                  BUDGET         BUDGET
PERSONAL SERVICES                  $1,618,610       $2,200,000       $2,340,000      6.36%
OPERATING                           1,363,781        1,187,000        1,400,000     17.94%
CAPITAL OUTLAY                              0                0                0         N/A
TOTAL EXPENDITURES                 $2,982,391       $3,387,000       $3,740,000     10.42%

The Risk Management Fund is established for the purpose of providing insurance funding for
general liability, vehicle claims and worker’s compensation management.

Personal Services:
   • Personal Services reflect payments for worker’s compensation.

Operations:
   •   No Issues

Capital Outlay:
   •   No Issues




                                           D-92
CAPITAL IMPROVEMENT PROJECTS (CIP)
2009 OTHER LOCAL OPTION SALES TAX

On July 15, 2008, the citizens of Columbus authorized the 2009 1¢ local option sales tax
(LOST). This LOST has no expiration date. The core objective of this LOST was funding the
primary mission of Public Safety Departments within the Columbus Consolidated Government
including Police, Fire/EMS, Sheriff, Marshal, Muscogee County Prison, Coroner, District
Attorney, Public Defender, associated court functions, and other Public Safety agencies,
programs and functions. The intent is also to be used to provide a funding source for
infrastructure to include roads/bridges, stormwater/flood abatement, technology, and capital
projects to include construction, maintenance and renovation of buildings and facilities to
support quality of life improvements and to house government operations. These funds are
earmarked for Public Safety at 70% and Infrastructure at 30% per Resolution #226-08 adopted
by council on May 13, 2008.

1999 SPLOST

In 1999, the citizens of Columbus renewed the 1993 1¢ special local option sales tax (SPLOST).
The renewal of the SPLOST will provide the funding for approximately $255,000,000 of capital
projects to be used for public safety; economic development; recreation; transportation; a
government service center; storm water drainage improvements and flood abatement; road street,
and bridge constructions/repairs; a county library; and, governmental, proprietary, and
administrative purposes of the SPLOST. The projects will be financed with equally distributed
revenues and constructed as SPLOST cash flow allows over an approximate nine-year period. It
may be necessary to issue general obligation sales tax bonds in order to facilitate all or a portion
of the projects before all of the Special Sales Tax proceeds are collected.

Capital Projects Budget/Funding Process

During the operating budget process, departments submit funding requests for new projects. In
order to get a total project cost, budget procedure requires requests to be presented over a five-
year period to include anticipated operating costs after project completion.

The CIP Committee reviews the funding requests. This Committee is comprised of the
department heads associated with the ongoing capital improvement projects. These funding
requests are ranked by importance and need to the community and are then forwarded to the City
Manager with funding recommendations to be included in the overall Operating Budget.

All funding sources are approved by the City Council. Projects financed by the operating funds
are presented in the Recommended Annual Operating Budget in either transfers-out or within
specific departmental budgets. After the approval of the Operating Budget, appropriations are
transferred to the relevant CIP funds. Projects may be financed with a myriad of sources and
unlike the operating funds; CIP appropriations do not lapse at year-end.




                                                E-1
  CAPITAL IMPROVEMENT PROJECTS (CIP)
  Financing sources for FY11 include the following methods:
     • Operating fund supported (General, Sewer, Paving)
     • 2009 Other Local Option Sales Tax

  Capital Improvement Projects project budgets may include any of the following basic costs
  commonly associated with a CIP Project:
         • Renovation or expansion of existing facilities
         • Initial feasibility study for new facilities/infrastructure
         • Land Acquisition, site improvement, development
         • Construction of new facility/infrastructure
         • Management/administrative costs
         • Equipment and furnishings associated with the project

                           GENERAL FUND SUPPORTED
                                  FY11              FY11
         Project                Requested       Recommended               Description
                                                               Funded out of General Fund – Fund
Baker Village                       $198,715          $198,715 Balance
Total – General Fund                $198,715          $198,815

                             SEWER FUND SUPPORTED
                                  FY11              FY11
          Project               Requested       Recommended               Description
Pipe Rehab/Replacement            $1,000,000         $546,154 Repair and replacement sewer pipes
Total – Sewer Fund                $1,000,000         $546,154

                             PAVING FUND SUPPORTED
                                  FY11              FY11
          Project               Requested       Recommended                Description
Resurfacing Program                1,800,000         1,126,323 Resurface streets as approved
Total – Paving Fund               $1,800,000        $1,126,323

                   INTEGRATED WASTE FUND SUPPORTED
                                  FY11              FY11
           Project              Requested       Recommended             Description
Landfill Closure                  $1,665,000             $0 To close landfill & post closure
Future Disposal                      937,000              0 To purchase land for future dispoal
Total – Integrated Waste
Fund                              $2,602,000                  $0




                                               E-2
  CAPITAL IMPROVEMENT PROJECTS (CIP)
        2009 OTHER LOCAL OPTION SALES TAX SUPPORTED
                               FY10
        Project Name         Allocation                         Description
Roads/Bridges                 $5,915,150 Resurfacing, road improvements, bridge repair,
                                         traffic signal, right-of-way acquisition
Flood Abatement/Stormwater       750,000 Drainage improvements
Technology                       250,000 City-wide technology improvements
Facilities                       300,000 Facility improvements/renovations
TOTAL 1999 SPLOST             $7,215,150




                                        E-3
GLOSSARY

The Annual Operating Budget contains specialized and technical terminology that is unique to
public finance and budgeting. The following glossary has been included in this document to assist
the reader in understanding these terms.

ACCOUNT NUMBER: A line item code defining an appropriation.

ACCRUAL ACCOUNTING: A basis of accounting in which revenues are recognized in the
accounting period in which they are earned, and expenses are recognized in the period in which they
are incurred.

APPRAISED VALUE: The estimate of fair market value assigned to property by an appraiser or
tax assessor. For tax assessment purposes, such value is stated as of the last countrywide reappraisal
date.

APPROPRIATION: Authorization given by Council to make expenditures or incur obligations for
approved work programs with specific limitations.

ASSESSED VALUATION: A valuation set upon real estate or other property by a government as
a basis for levying taxes. Taxable valuation is calculated from an assessed valuation.

BASE BUDGET: The minimum amount of funding necessary to continue the current level of
service including inflation and equipment replacement schedules.

BENCHMARK POSITION: Positions to be used as points of reference when measuring our
employee’s pay with pay levels in our labor market.

BOND: A long-term I.O.U. or promise to pay. It is a promise to repay a specified amount of money
(the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to
finance capital projects.

BOND REFINANCING: The payoff and re-issuance of bonds to obtain better interest rates and/or
bond conditions.

BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing. The term "budget" is used in two senses in
practice. The budget, once adopted, is the legal authorization to expend City funds during the fiscal
year. The budget may be amended during the fiscal year by the governing body and/or management
in accordance with procedures specified by law and/or administrative rules and regulations.




                                                F-1
GLOSSARY

BUDGET ADJUSTMENT: A legal procedure utilized by the budget staff to revise a budget
appropriation. The Budget Officer has the authority to adjust expenditures within or between
departmental budgets according to budget policy, no increase in the total budget can occur without
approval of Council.

BUDGET CONTROL: The control or management of a governmental unit or enterprise in
accordance and within the limitations of available appropriations and available revenues.

BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing to the
legislative body.

CAPITAL OUTLAYS: Expenditures that result in the acquisition of or addition to fixed assets.

CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred each
year over a fixed period of years to meet capital needs arising from the long-term work program or
otherwise. It sets forth each project or other contemplated expenditure in which the government is to
have a part and specifies the full resources estimated to be available to finance the projected
expenditures.

CODE: A group of numbers that may identify a fund, department/division, line item or project.

CONTINGENCY: A budgetary reserve set aside for emergencies or expenditures not otherwise
budgeted.

DEBT SERVICE: Payment of interest and repayment of principal on city debt.

DEPARTMENT: A major administrative organizational unit of the City that indicates overall
management responsibility for one or more divisions.

DEPRECIATION: (1) Expiration in the service life of fixed assets, other than wasting assets
attributable to wear and tear, deterioration, action of the physical elements, inadequacy and
obsolescence. (2) The portion of the cost of a fixed asset other than a wasting asset that is charged
as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset,
less any salvage value, is prorated over the estimated service life of such an asset, and each period is
charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately
charged off as an expense.

DIVISION: A major administrative organizational unit of the City that indicates overall
management responsibility for one or more activities.

EXPENDITURES: Decreases in net financial resources. Expenditures include current operating
expenses that require the current or future use of net current assets, debt service and capital outlays.


                                                  F-2
GLOSSARY

EXPENSES: Decreases in net total assets. Expenses represent the total cost of operations during a
period regardless of the timing of related expenditures.

FISCAL YEAR: A twelve-month period of which the annual operating budget applies and, at the
end of which, a government determines its financial position and the results of its operations.

FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or
used, such as land, buildings, improvements other than buildings, machinery and equipment.

FRANCHISE FEE: A fee paid by public service utilities for use of public property in providing
their services to the citizens of the community.

FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and
other financial resources, together with all related liabilities and residual equities or balances and
changes therein, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions or limitations.

FUND BALANCE: The excess of assets over liabilities.

GENERAL FUND: The principal fund operating the city that accounts for most of the financial
resources of the government. General fund revenues include property taxes, licenses and permits,
local taxes, service charges and other types of revenues. This fund includes most of the basic
operating services, such as fire and police protection, finance and records, leisure services, public
services and general administration.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum
standards of/and guidelines for financial accounting and reporting. They govern the form and
content of the basic financial statements of an entity. GAAP incorporates the conventions; rules and
procedures necessary to define accepted accounting practices at a particular time. GAAP provides a
standard by which to measure financial presentations.

GENERAL OBLIGATION (G.O.) BOND: This type of bond is backed by the full faith, credit
and taxing power of the government.

IMPROVEMENT: Any amount of service or request above the current level of service.

INFRASTRUCTURE: The physical foundation of a community and capital assets of a permanent
nature. For example: land, streets, roads, highways, bridges, buildings, water pipes, sewer lines,
wharves, telecommunications and public transit.

INSURANCE: The costs for Worker's Compensation, liability and property insurance.




                                                F-3
GLOSSARY

INTERGOVERNMENTAL REVENUE: Revenue collected by one government and distributed to
another level of government(s).

LEGALLY ADOPTED BUDGET: The total of the budgets of each city fund including budgeted
transactions between funds.

LIABILITIES: Debts or other legal obligations arising out of transactions in the past, which must
be liquidated, renewed or refunded at some future date.

LINE ITEM: A method in which a unit of appropriate is expressed or defined.

LOST: Local Option Sales Tax (LOST).

MILLAGE RATE: A rate expressed in thousands. As used with ad valorem (property) taxes, the
rate expresses the dollars of tax per one thousand dollars of taxable values.

MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental
fund type Spending Measurement Focus. Under it, revenues are recognized when they become both
"measurable" and "available” to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred except for: (1) inventories of materials and
supplies which may be considered expenditures either when purchased or when used; (2) prepaid
insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay
and other employee benefit amounts which need not be recognized in the current period, but for
which larger than normal accumulations must be disclosed in the notes to the financial statements;
(4) interest on special assessment indebtedness which may be recorded when due rather than
accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal
and interest on long-term debts which are generally recognized when due. All governmental funds
and Trust Funds are accounted for using this method.

NET BUDGET: The legally adopted budget less all interfund transactions. Those amounts in the
budget representing transfers and interfund reimbursements that, in effect, are double counted from
the perspective of the entire budget and are subtracted from the legally adopted budget amount.

OPERATING EXPENSES: The cost for personnel, materials and equipment required for a
department to function.

PERFORMANCE MEASURES: Specific quantitative measures of work performed within an
activity or program. They may also measure results obtained through an activity or program.

PERSONAL SERVICES: Expenditures for salaries, wages and fringe benefits for personnel.

PROGRAM: The collection of services being performed to achieve a desired goal.

PUBLIC HEARING: The portions of open meetings held to present evidence and provide
                                    F-4
GLOSSARY

information on both sides of an issue.

RESERVE: An account used to indicate that a portion of a fund balance is restricted for a specific
purpose.

REVENUE: Sources of income financing the operations of government.

REVENUE BOND: This type of bond is backed only by the revenues from a specific enterprise or
project, such as a hospital or toll road.

SPLOST: Special Local Option Sales Tax (SPLOST).

STATUTE: A written law enacted by a duly organized and constituted legislative body.

SUPPLEMENTAL: Any amount of service or request about the current level of service.

TARGET- BASED BUDGET: Funding targets for each budget unit are issued by policymakers.
A target is a percentage of the previous year’s funding (e.g., 90 percent). Each unit is assured
funding at or below the target level. Any funding request above the target level must be fully
scrutinized and justified. The emphasis is reducing government expenditures.

TAX RATE: The amount of tax stated in terms of a unit of the tax base; for example, five mills
equal five dollars per thousand of taxable value.

TAXES: Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made against
particular persons or property for current or permanent benefits such as special assessments. Neither
does the term include charges for services rendered only to those paying such charges as, for
example, sewer service charges.

TRANSFERS IN/OUT: Amounts transferred from one fund to another to assist in financing the
services of the recipient fund. Transfers do not constitute revenues or expenditures of the
governmental unit but only of the individual funds. Thus, they are budgeted and accounted for
separately from other revenues and expenditures.

USEFUL LIFE: Period or time-span an item is expected to continue providing financial service.




                                                F-5
                                            FY11 RECOMMENDED CAPITAL OUTLAY


                                                                                         QTY                      QTY          FY11
                                   Item                                      Price       REQ        Requested     REC       Recommended
200-2200 Finance (Revenue)
Cashiering System/2 receipt printers/software                                  30,000     1              30,000    0                      -
                                                                              Subtotal                   30,000                           -

250-2100 Traffic Engineering
Mid Size SUV                                                                    21,000    2              42,000    0                      -
Utility single Axle - for Traffic Counts                                         1,700    1               1,700    0                      -
Flat Bed Panel Truck including storage boxes                                    55,000    1              55,000    0                      -
GeoCollector subfoot Handheld GPS and software package                           7,500    2              15,000    0                      -
250-2400 GIS
RICOH Wide Format Copier Replacement                                            20,000    1              20,000    0                      -
250-3100 Radio Communications
Spare Boards for Radio Site Control Equipment                                  10,000     1              10,000    0                      -
                                                                              Subtotal                  143,700                           -

290-1000 Tax Assessor
Midsize SUV's 4x4. Tied to position requests for Appraiser/Auditor I           23,000     2              46,000    0                      -
                                                                              Subtotal                   46,000                           -

290-2000 Elections and Registration
Election Equipment                                                             13,240     1              13,240    0                      -
                                                                              Subtotal                   13,240                           -

500-2000 District Attorney
Desk/Credenza/Bookshelf                                                         1,000     3               3,000    0                      -
Digital Radio, Level 2, Type 2 Trunking                                         2,800     1               2,800    0                      -
Spacesaver Filing System-Ct Record                                             46,000     1              46,000    0                      -
Spacesaver Filing System-Real Est                                              75,000     1              75,000    0                      -
                                                                              Subtotal                  126,800                           -

530-2000 Municipal Court Clerk
Pedestal Desk with Returns                                                        989     9               8,901    0                      -
Desk Chairs                                                                       219     9               1,971    0                      -
                                                                              Subtotal                   10,872                           -

Total For General Fund                                                                          $       370,612         $                 -

400 Police (Lost Fund)
Unmarked Police Vehicles                                                        19,000    37            703,000   18              342,000
Harley Davidson Motorcyle                                                       20,137    10            201,370    5              100,685
Radar Unit for Motorcyle                                                         2,304    10             23,040    5               11,520
Arctic Cat ATV                                                                   8,000     8             64,000    4               32,000
Emergency Equipment Package for ATV                                                800     8              6,400    4                3,200
FIJI Police Bikes w/ 1 yr warranty                                               1,150    12             13,800    6                6,900
Utility trailers for 4 wheelers                                                    795     8              6,360    4                3,180
S&W 45 cal Replacement weapons                                                     525    10              5,250    5                2,625
Motorola Mobile Data Terminal Computers                                          6,731    60            403,860   60              403,860
Motorola High performance Data Modems                                            1,750    60            105,000   60              105,000
Motorola Computer Aided Dispatch Licenses                                          709     2              1,418    2                1,418
Sergeant's Desk for new East Precinct                                            1,280     1              1,280    1                1,280
LED Boxes for Motor Squad                                                          775     2              1,550    2                1,550
Six unit multi battery charger for hand held radios                                591     8              4,728    8                4,728
1000 yds of Commercial Grade Carpet                                                 15   1000            15,250    0                    -
Digital Dictaphone Transcribers                                                    600     2              1,200    2                1,200
Air Purification/Filtration System & Filters                                    20,000     1             20,000    0                    -
Complete Back-up System for 911 Center                                         150,000     1            150,000    0                    -
40'' LCD Monitor                                                                 5,534     2             11,068    0                    -
Heavy Duty Chairs for 2 new positions in 911                                       810     2              1,620    2                1,620



                                                                       F-6
                                         FY11 RECOMMENDED CAPITAL OUTLAY


                                                                                 QTY                  QTY      FY11
                                  Item                              Price        REQ   Requested      REC   Recommended
Scenario Replay License and Software                                   2,500      1           2,500    0                -
                                                                     Subtotal             1,742,694             1,022,766

410 Fire (Lost Fund)
Land for Station 9                                                    500,000      1        500,000     0               -
Engines                                                               394,144      2        788,288     0               -
Ambulance                                                             235,080      1        235,080     0               -
Breathing Apparatus (SCBA)                                              5,587     50        279,350    50         279,350
Protective Clothing                                                     1,300    100        130,000   100         130,000
Thermal Imagers                                                        10,000      6         60,000     6          60,000
Patient Transporter                                                    10,000      1         10,000     1          10,000
Station 10 Quint                                                    1,046,000      1      1,046,000     0               -
Station 10 Turnout Gear                                                 2,000     15         30,000     0               -
Replace Two (2) Suburbans                                              40,000      2         80,000     0               -
                                                                     Subtotal             3,158,718               479,350
420 MCP (Lost Fund)
Door Control Panel                                                    93,520       1        93,520     1              93,520
16 X 20 Pre-fabricated Bldg                                           10,000       2        20,000     0                   -
15 Passenger Van                                                      22,273       1        22,273     0                   -
Replacement of "Cabinets"                                             10,000       1        10,000     0                   -
Replacement of chairs in Visitation                                       35     250         8,750     0                   -
Stack-A-Bunk                                                             180      20         3,600     0                   -
Dual axel trailer                                                      2,060       1         2,060     0                   -
                                                                     Subtotal              160,203                    93,520

530 Marshal (Lost Fund)
Ammunition                                                            10,000      1         10,000     0                -
Patrol Vehicle Equipment and Installation                             21,579      5        107,895     3           64,737
Patrol Vehicles                                                       22,033      5        110,165     3           66,099
Office Furniture                                                       5,000      1          5,000     0                -
Digital Motorola Radios (Portable)                                     2,810      5         14,050     0                -
Digital Motorola Radios (Mobile)                                       3,300      2          6,600     0                -
MPH-900 Advanced Automatic License Plate Recognition System           19,200      1         19,200     0                -
Computer Automated Dispatch System                                    39,710      1         39,710     0                -
Rifle Racks for vehicles                                                 350     10          3,500     0                -
Patrol Rifles                                                          1,100     10         11,000     0                -
Taser X26 w cartridges                                                 2,550      6         15,300     0                -
                                                                     Subtotal              332,420                130,836

550 Sheriff (Lost Fund)
Pursuit Vehicles w/Conversion Kits                                      54,200    5         271,000    5          271,000
Pursuit Vehicles w/o Conversion Kits                                    48,000   25       1,200,000    1           48,000
Glock 45 Model 21                                                          500   20          10,000    0                -
Glock Sight Installation Device                                            150    2             300    0                -
Motorola Radio w/Shoulder Mic's                                          2,481   20          49,620    0                -
Firing Range                                                            70,000    1          70,000    1           70,000
Trucks - Quad Cab                                                       28,000    4         112,000    0                -
Kitchen Equipment                                                      115,950    1         115,950    0                -
Weather Canopy - fuel site                                               9,500    1           9,500    1            9,500
Fuel Mgt. Tie in, electrical                                             7,245    1           7,245    1            7,245
Use of Force Simulator                                                  95,000    1          95,000    0                -
Paper Shreader HD                                                          800    1             800    0                -
Portable Projector                                                       3,000    1           3,000    0                -
Video Cameras                                                              400    3           1,200    0                -
Rifle Steel Targets                                                        375    4           1,500    0                -
Targeting system control boxes                                           1,500    2           3,000    0                -
First Aid/CPR Manikins                                                     100   10           1,000    0                -
Shock Knives                                                               300    2             600    0                -



                                                              F-7
                                         FY11 RECOMMENDED CAPITAL OUTLAY


                                                                                  QTY                      QTY          FY11
                                 Item                                 Price       REQ       Requested      REC       Recommended
Taser training simulator suit                                               900    1                 900    0                    -
Red gun training pistols                                                     84    3                 252    0                    -
Airsoft equipment w/protective gear                                         150    5                 750    0                    -
Weapons clearing station                                                    500    1                 500    0                    -
Weapons cleaning station                                                    500    1                 500    0                    -
Truck bed lid and rollout table                                           1,000    2               2,000    0                    -
APRO System for Internal Affairs (Admin)                                  7,200    1               7,200    0                    -
Laptops with docking stations                                             1,175    4               4,700    0                    -
Locking file cabinets                                                     1,950    2               3,900    0                    -
Weapons gun safe                                                          3,500    1               3,500    0                    -
Office Desk                                                                 600    5               3,000    0                    -
Five (5) Office Chairs                                                      180    5                 900    0                    -
Thirty-Three (33) New Vehicles                                           47,970   33           1,583,010   10              479,700
Ten (10) High Back Chairs w/o arms                                          350   10               3,500    0                    -
Two (2) Stinker Electronic immobilizing                                   1,000    2               2,000    0                    -
Ten (10) Nikon Digital Camera                                               680   10               6,800    0                    -
Ten (10) Monarch Binoculars                                                 290   10               2,900    0                    -
Ten (10) Olympus Digital Voice Recorder                                     230   10               2,300    0                    -
Two (2) Ballistic Entry Shields                                           2,000    2               4,000    0                    -
SRT Breachers Package                                                     6,800    1               6,800    0                    -
APRO System for Internal Affairs (Operations)                             7,200    1               7,200    0                    -
Thermal Imaging handheld – K9                                             9,600    1               9,600    0                    -
Twenty (20) ANSI Class 2 Rain Suit                                           96   20               1,920    0                    -
Ten (10) Portable Alco-Sensors                                              399   10               3,990    0                    -
Fifteen (15) High Back Chairs w/o arms                                      266   15               3,990    0                    -
                                                                       Subtotal                3,617,827                   885,445

570 Coroner (Lost Fund)
2010 Ford Econoline E250 Cargo Van LEV with Extended Body               37,511     1             37,511     1                  37,511
                                                                       Subtotal                  37,511                        37,511

Total for 2009 Other LOST Fund                                                          $      9,049,373         $       2,649,428

260 Public Services (Sewer Fund)
Flatbed Dump Truck                                                      38,000     1             38,000     1               38,000
PC 88 Komatsu Hydraulic Excavator                                       95,000     1             95,000     1               95,000
Inmate Van                                                              36,060     2             72,120     2               72,120
Full Size Pickup Truck                                                  17,500     2             35,000     2               35,000
                                                                       Subtotal                 240,120                    240,120

Total for Sewer Fund                                                                    $       240,120          $         240,120

260 Public Services (Paving Fund)
18yd Tandem Dump Truck                                                  126,420    1            126,420     1              126,420
Grab-All Truck                                                          197,050    1            190,750     1              190,750
Mechanical Street Sweeper                                               185,000    1            185,000     1              185,000
Commercial Versatile Mowers                                               9,200    2             18,400     2               18,400
                                                                       Subtotal    5        520,570                        520,570
                                                                                   1
Total for Paving Fund                                                                   $       520,570          $         520,570

260 Public Services (Integrated Waste Fund)
Compactor and Sanitation Trucks                                   $1,398,200.00    1           1,398,200    0                       -

Total for Integrated Waste Fund                                                         $      1,398,200         $                  -




                                                            F-8
                                       FY11 RECOMMENDED CAPITAL OUTLAY


                                                                       QTY                      QTY          FY11
                                Item                       Price       REQ       Requested      REC       Recommended

610-2400 METRA (FTA)
Rebuilt Engines                                               70,000    1             70,000     1                  70,000
Rebuilt Transmissions                                         50,000    1             50,000     1                  50,000
Supervisor Automobile Replacement                             23,000    1             23,000     1               23,000
Supervisor Van Replacement                                    26,000    1             26,000     1               26,000
Supervisor Truck Replacement                                  27,000    1             27,000     1               27,000
Operational Equipment                                        591,500    1            591,500     1              591,500
Facilities Equipment                                          29,150    1             29,150     1               29,150

Total for Transportation Fund                                                $       816,650          $         816,650

620-1000 Trade Center Operations
One-Man Platform Scissor Lift                                  9,027    1               9,027    1                   9,027
Risers, 4'X8'X16'                                                575   10               5,750   10                   5,750
Riser, 4'X8'X24"                                                 605   10               6,050   10                   6,050
Risers, 4'X8'X8"                                                 330   10               3,300   10                   3,300
Drape, 8', D103                                                7,350                    7,350                        7,350
Uprights, 8' (Pipe), B101                                      2,000                    2,000                        2,000
Supports for Pipe and Drape, B403                              6,750                    6,750                        6,750
Base, 11X11, B503                                              2,125                    2,125                        2,125
Carts, C108, Poles                                               398    3               1,194    3                   1,194
Carts, 11" Base, C109                                            429    3               1,287    3                   1,287
Dining Gallery Air Handler Upgrade                            12,000                  12,000                        12,000
Twelve (12) Tables, 72"                                          305   12              3,660    12                   3,660
Twelve (12) Tables, 42" - 72"                                    275   12              3,300    12                   3,300
Forty (40) Tables, 60"                                           205   40              8,200    40                   8,200

Total for Columbus Ironworks & Trade Center Fund                             $        71,993          $             71,993




                                                     F-9
CITY OF COLUMBUS - ACKNOWLEDGMENTS


 We wish to extend a special thank you to the following individuals whose contribution to the
 completion of this document is greatly appreciated.




                        Budget Preparation:
                        Pamela Hodge
                        Britt Hayes
                        Lionel Haynes, Jr.
                        Steven Elmore
                        John Johnson




                                             F-10

								
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