MINUTES 3  BUDGET REVIEW COMMITTEE Councilor Judy W. Thomas - Chairperson Councilor Tyson Begly- Vice Chairperson Mayor Pro Tem R. Gary Allen  Councilors: Councilor District 1 Seat (Vacant), Joanne Cogle, Charmaine Crabb, Glenn Davis, R. Walker Garrett,  EDGOV  Bruce Huffa and Toyia Tucker  May 7, 2024 / Council Chambers  9:00AM/  C.E. "Red" McDaniel City Services Center- Second Floor 3111 Citizens Way, Columbus, Georgia 31906  C CALL TOC ORDER - Chairperson Judy W. Thomas  PRESENT: Chairperson Judy W. Thomas, Mayor Pro Tem R. Gary Allen (arrived at 9:24 a.m.), and Councilors Joanne Cogle (arrived at 9:20 a.m.), Charmaine Crabb, Glenn Davis, R. Walker Garrett, and Toyia Tucker. Mayor B. H. "Skip" Henderson, III, City Manager Isaiah Hugley, Deputy City Managers Lisa Goodwin and Pamela Hodge, City Attorney Clifton Fay, Assistant City Attorney Lucy Sheftall, Finance Director Angelica Alexander, Clerk of Council Sandra T.  Davis and Deputy Clerk Pro Tem Tameka Colbert.  ABSENT: Councilors: Bruce Huff and Tyson Begly were absent.  AGENDA  PRESENTATIONS:  1. FY24 Budget Overview Angelica Alexander, Finance Director 2. FY24 Healthcare Update - Tammi Starkey, NFP Benefits Consultant    3. Infrastructure Update - Pam Hodge, Deputy City Manager 4. Sheriff's Office - Greg Countryman, Sheriff 5. Muscogee County Prison - Herbert Walker, Warden  Chairperson Thomas opened the meeting by expressing words of comfort to the community regarding the death of District Attorney Stacey Jackson. She said he was appointed as District Attorney in 2022 by Governor Brian Kemp. She spoke of how well Mr. Jackson was respected and loved in the community and said he was at tremendous asset to the City ofColumbus. She said on the day of his funeral, all flags at city government buildings will be flown at halfmass in his honor. She then requested ai moment ofs silence in honor of Assistant District Attorney Jackson. After sharing in ai moment of silence in honor of District Attorney Jackson, Chairperson Thomas  read Section 7.401 oft the Charter.  Mayor Henderson FY24 Budget Review Meeting Opening Statement:  Mayor Henderson thanked the Budget Review Committee. He said ultimately the budget is decided by the Budget Review Committee and historically the Council has done a terrific job in weighing all the needs of the city government. He said several department heads came forward with their requests and every one of them isj justified in the things that they are asking for. He said 95 individual positions have been added to the FY25 budget and with those additions, there will be a little over 104 days of fund balance remaining. He said there was an additional $250,000 added to the Crime Prevention Grants this year. He said any personnel adjustments would have to be offset by either budget neutral moves within the department or the Council would have to  identify an area to cut.  City Manager Isaiah Hugley's FY24) Budget Review Meeting Opening Statement: City Manager Hugley provided a brief explanation of the budget process. He made reference to the! 95 positions included in the Mayor's proposed budget and indicated that 8.8 million dollars of the fund balance from the general fund and economic development fund was used to balance the operating budget. He said the Mayor's Proposed FY25 Budget provides citizens with vital quality services and amenities within the confines of the limited resources without draining the long-term reserves of CCG. He pointed out that there is only one proposed major fee adjustment, which is fori residential waste collection. He said there are: no changes to the total millage rate in the FY25  Budget.    FY25 BUDGET REVIEW SCHEDULE  Before providing thel FY25 Recommend Budget Overview, Finance Director. Alexander provided thel FY25 Budget Review. Meeting schedule as well as the add/delete! list. She said there is currently one item on the list. She said there is a correction that should havel been included in the budget; it was a correction of some pay grades for the Appraisal Technicians in the Tax Assessors Office. She said these positions were not included due to an internal oversite. She said there were (2) Appraisal Technicians where the grades for those positions were recommended by Evergreen, which is the consultant that was utilized toi implement the current pay and compensation plan. She said the recommendation was for the Appraisal Technicians positions to be adjusted from a G113 to G115 and that the Senior Appraisal Technicians be adjusted from a G114 to G116. She said the value of these adjustments is $11,233 or .02 reserve days. She said the beginning balance oft the reserve days was 103.83 days and with this adjustment it would bring the balance to 103.81 days.  DATE April 30, 2024 May7,2024 9am- -3p.m. May2 21,2024 9a.m. -3p.m. May 28,2024 June4,2024 June 11, 2024 June 18, 2024  TIME  Presentation ofthel FY2025 MayorsRerommended Budget Overview, Department/Agency Presentations, Health Carel Update Department/Agencyl Presentations, Add/Delete List Advertise FY251 Budget and' Taxpayer Bill ofRights Public! Hearings for) june 4th 1stT Taxpayer Bill ofF Rights Public! Hearing at 9a a.m. 2nd Taxpayer Bill of Rights Public Hearing ate 6p.m., 1st! Readingof the Budget Ordinance Advertise! 5y year Taxl Millage History and 3rd Taxpayer Bill of Rights Public Hearingf for) June 11th 3rd Taxpayer Bill ofF Rights Public! Hearing 2ndl Reading ofthe Budget Ordinance, 1st Reading oft thel Millage Ordinance 2nd! Reading ofthe! Millage Ordinance  Budget Review Meeting Budget Review) Meeting  May 14,2024 12p.m.-3p.m. Immediately following Council! Meeting Department/Agency Presentations  9a.m 6p.m. 9am. 9am.  Regular Council Meeting Regular Council! Meeting Regular Council Meeting  BUDGET REVIEW ITEM #1  FY25F RECOMMENDED BUDGET OVERVIEW:  Finance Director Angelica Alexander provided an overview of the power point presentation entitled. FY25 Recommended Budget. *A copy is onj file in the Clerk ofCouncil's Office.  FY25 Recommended Budget  Agenda  Budget Process/Schedule Overview  Operating Funds Summary (including Capital/CIP)  Agency Appropriations Non-Operating Funds Summary Other Local Option Sales Tax Healthcare Department/Oflice Presentations    Budget Process  Submitted to the Council by the Mayor no less than 60 days prior to the start of each fiscal Includes operating and capital expenditures accompanied by revenues. Shall be accompanied by a budget message from the mayor containing policy, major changes, general summary, and other information deemed appropriate. Made public by advertising in the newspaper and hearings for public comment. Budget and Millage Ordinances along with related ordinances must be approved by July  year.  1st.  Budget Schedule  May 2024  Budget Review Sessions  May 7th - Overview, Operating Funds, Agency. Appropriations, Non-Operating Funds, OLOST, TSPLOST, Healthcare, Department/Oftice Presentations May 21st-I Department/Othice Presentations, Add/Delete List  May 14th - Department/Oftice Presentations Notices int the newspaper for public comment Public Hearings for Taxpayer Bill ofI Rights First and Second Reading Budget and Millage Ordinances  June 2024  FY24 Operating Funds $353,525,379 $362,324,040 $8,798,661  Revenues Expenditures Useo ofFund Balance  Note: $3 million of Fund Balance Total is due to the one-time capital purchases and  economic development investments.  FY25 Assumptions  No change in the total Millage Rates from FY24  USD #1 = 16.07 mills USD #2 = 10.09 mills USD #4 = 9.19: mills 3% Increase in thel Digest 99% Collection Rate  No subsidy to Civic Center or Integrated Waste E911 subsidy $679,840  $100k subsidy for Oxbow Creek, no subsidy for Bull Creek Golf fCourse    Value ofo one mill (Operating) = $5,779,077 Value of onei mill (Debt) = $6,128,026 (excluding Elected Officials)  COLA included of 2.0% for active employees and 1% for retirees effective July 2024 Health Insurance - Continued contribution share strategy of 73/27 (was70/30 prior to FY23) for active employees, Rates remains unchanged for Wellness Participation.  Millage Summary FY25 7.15 0.82 7.97 1.24 3.44 2.09 0.50 0.83 16.07  USD #1 FY24 7.15 0.82 7.97 1.24 3.44 2.09 0.50 0.83 16.07  USD #2 FY24 5.10 0.82 5.92 0.20 0.55 2.09 0.50 0.83 10.09  USD #4 FY24 FY25 4.95 4.95 0.82 0.82 5.77 5.77 N/A N/A N/A N/A 2.09 2.09 0.50 0.50 0.83 0.83 9.19 9.19  FY25 5.10 0.82 5.92 0.20 0.55 2.09 0.50 0.83 10.09  Total Gen and Urban METRA Total subject to cap Stormwater Paving Community Care Economic Development Debt Service TOTAL  FY25 Recommended Operating Budget  General OtherLOST Stormwater Paving Community Care Integrated Waste E-911 Debt Services Transportation Trade Center Bull Creek Oxbow Civic Center  54.9% 13.1% 1.8% 5.1% 3.3% 4.2% 1.3% 1.2% 4.5% 7.0% 1.1% 0.6% 0.2% 1.8%  Economic Development Authority  FY25 Revenues: Where does the money come from?  Charges for Services Fines & Forfeitures  12.8% 1.0%    General Property Taxes Intergovernmental Investment Income Franchise Fees Licenses & Permits Miscellaneous Business & Other Taxes Sales & Use Taxes Transfers In Fund Balance  27.7% 5.7% 0.4% 5.5% 0.9% 1.1% 10.4% 27.5% 4.5% 2.4%  FY25 Expenditures: Where does the money go?  Recreation & Culture Public Safety Criminal Justice Statutory, Boards & Commissions Capital Improvements Non-Departmental Debt Service Mass' Transit Management Operations Community Services Public Works  7.8% 37.9% 5.3% 1.7% 1.9% 8.4% 4.5% 6.9% 8.1% 7.1% 10.4%  FY25 Operating Budget by Type  Personnel Services Operating Capital Outlay COLA/Pay Adjustment Capital Improvement Program (CIP)  54.6% 36.6% 6.2% 0.7% 1.9%  General Fund $191,575,880 $198,854,863 $7,278,983  Revenues Expenditures Difference franchise fees.  General Fund accounts for normal "day to day" activities (i.e. Police, Fire, Public Works, Parks & Recreation, courts, etc.) Primarily funded from sales tax, property taxes and    Personnel  New/Restore/Transter Addition  Manager Marketing Coordinator G123 City Finance -(3)L License & Tax Clerk G115 Finance - Administrative Assistant G115 Finance - Revenue Auditor G121 Finance - Revenue Analyst G123 Finance - Purchasing Analyst G123 Finance - Assistant Finance Director G132 Information Technology - Field' Technician G115  Information Technology Junior Network Engineer G124 (Eff. Jan 2025) Information Technology - Application Developer G124 (EffJ Jan 2025) Information Technology - GIS Coordinator G126 (Eff. Jan 2025) Human Resources - Human Resources Research Specialist G122 Human Resources - Training Coordinator G118 Public Works - (3). Animal Control Officer G116 Public Works = Cruelty Investigator G117 Public Works - Maintenance Worker I- Animal Control G114 Public Works - Veterinarian G130 Public Works - Communications Officer G113 Public Works - Maintenance WorkerI- Cemeteries G114 Public Works - (2)PlumberIG119 Public Works - QHVACTalmsimnidny Public Works - (2) Electrician IG119 Public Works - CarpenterIG119 Parks & Rec- - (5) Park Ranger PS1 Parks & Rec - Chief Park Ranger PS5 Parks & Rec - (4) Park Maintenance WorkerIG114 Parks & Rec-( (2) Rec Program Specialist G117 Parks & Rec - (2). Athletic Program Specialist G117 Parks & Rec- - Marina Technician G111 Parks & Rec - (2) Park Maintenance WorkerIG114 (Aquatics) Tax Assessor - (2). Appraisal Technician G115 Police - Mental Health Co-Responder G124 Police - Firearms Examiner G127 Police - Crime Scene Investigator G119 Fire/EMS - (21)F Firefighter/EMTFI  Fire/EMS - EMS Billing Program Coordinator G120 (Transferred from  Finance) MCP - Sergeant C4 MCP - Lieutenant C5 MCP - Captain C6  MCP - Accounting Technician G115 Homeland Security - Emergency Management Specialist G118 Municipal Court. Judge Deputy Clerk IIG115 Municipal Court Judge = Support Clerk II G111    Sheriff-N Major PS7  Tax Commissioner Technology Support Analyst G123 Coroner - Forensic Transport Driver G116 Reclassfication/Careet Ladder/Pay Adjustment  Mayor (3) Forensic Auditor G126-1 to (3) Forensic Auditor G126-7 City Manager - PT Support Clerk - Mail Room G111 to FT Support Clerk City Manager - Print Shop Technician G115 to Administrative Assistant - City Manager CSC Technician IG113 to Senior CSC. Administrative City Manager - CSC Technician IG113 to Senior CSCTechnician City Manager - (3) CSC Technician IC G113 to (3) CSC Technician II Finance- Accounts Payable Technician I G115 to Accounts Payable Finance- -(2) Collection Technician IG115 to (2) Collection Technician II Finance -License & Tax ClerkIG115 to Senior License & Tax Clerk Finance - License & Tax Clerk II G117 to Senior License & Tax Clerk Information Technology - PT. Administrative Assistant -I.T. G115 to FT Human Resources - Training & Development Coordinator G123 to Inspections & Codes - Building Inspector II G121 to Senior Building Inspections & Codes - Chief Inspector G127 to Chief Inspector G128 Inspections & Codes - Code Enforcement ManagerIG1261 to Code Tax Assessor - (5) Board Members Annual Supplement Increase from Tax Assessor - (2). Appraisal Technician G113 to (2) Appraisal Tax Assessor - (2) Senior Appraisal Technicians G1141 to (2)Senior Elections - Elections Operations Manager G122-2 to Elections Operations Elections Technician II G117-13 to Election Technician II G117-26 Elections - Technician IG115-4 to Election Technician II G115-20 Fire/EMS - Fire. Payroll Technician G115 to Community Risk Reduction Superior Court. Judges - (7) Judicial Assistants Annual Supplement  -I Mail Room G111  Communications G115(Title Change Only)  Technician G115 Trainer G115 G114  Technician IIC G117 G117 G118 G118  Administrative Assistant -IT. G115 Training & Development Manager G124  Inspector G122  Enforcement Manager II G127 5,720 to $6,300 Technician G115 Appraisal Technician G116 Manager G122-21  Educator G117  Increase from 10,000 to $11,000    Superior Court Clerk - (4) Deputy IG113 to (4) Deputy Clerk II G115 Municipal Court Clerk - Assistant ChiefDeputy Clerk G122-4t to Municipal Court Clerk - Senior Deputy Clerk G117-4 to Senior Deputy Municipal Court Clerk - Deputy Clerk II G115-41 to Deputy Clerk II Municipal Court Clerk - Deputy Clerk II G115-1 tol Deputy Clerk II Probate Court - Senior Deputy Clerk G117 to Law Clerk/Fiduciary Sheriff- Administrative Coordinator G117-13 to Executive Assistant Sheriff-1 Deputy SheriffPS1 to Sheriff Captain PS6 Sheriff- (8) Deputy Sheriff PS1 to (8) Correctional Officer C1 Sheriff- - (24) Correctional Officer C1 to (24) Senior Correctional Officer Tax Commissioner - (3) Tax Clerk IIC G117to (3) Tax Clerk III G119 Tax Commissioner - Accounting Operations Administrator G127-4to Recorder's Court - (2) Recorder's Court Judge Pro Tem Annual Salary Recorder's Court - Chief Recorder's Court Judge Annual Salary Increase Recorder's Court - Chief Clerk ofRecorder's Court G126-14 to Chief Finance - Collections Supervisor G120 (Transferred to Fire/EMS)  Assistant ChiefDeputy Clerk G122-9  Clerk G117-7 G115-7 G115-4  Compliance Officer G123-21  G124-15  C2  Accounting Operations Administrator G127-12 Increase from $115,140 to $120,000 from $121,200 to $130,000 Clerk of Recorder's Court G124-21 Reclasification/Carer Ladder/Pay Adjustment Elections - Elections Technician G115 Sheriff- (3) Deputy Sheriff PS1  Capital/CIP = $1,542,302  Information Technology Inspections & Codes  (1) Ford Explorer (replacement) - $39,900 (4)55" Digital Plan Review Monitors - $34,000 (1)43" Digital Plan Review Monitor- $4,400 (1) Ford Explorer (replacement)- - $43,575 (3) Mid-Size w/extended cab (rplacemem)-591,350 (10) Two Way Radios $56,723 (10) Bullet ProofVests - $9,000 (10) Body Cameras -$13,500  Planning  (1)55"iPlan Tables Flat Sit-Stand Desk - $8,500 (1)65"i iPlan Wallmount Monitor- - $10,500 (1) 49"iPlan Desktop Commander - $4,400    Engineering  (2)F F150 Crew Cab 2-WD (replacement) - $92,400  (1)E Earthcam Mobile Trailer with High Resolution Camera (replacement):  $41,400 Public Works  (1) Ford Explorer r-$39,900 (1)Fuel Tank Sump Pumps- $30,000 (1) Car Wash Upgrade-$ $40,000 (1) Paint Booth - $19,500 (1) Walk-In Freezer- - $50,000 (2) Zero Turn Mower-$11,000 (2) Scagg Stand on Blower-$ $13,000 (1) Inmate Van - $63,000 (2)15 Passenger Van-$121,800  Parks & Recreation  (16) Zero Turn Mowers (replacement): )-$160,480 (1)14 Passenger Bus 4 $114,300 (8) Commercial Treadmills (replacement): - $32,000 (I)Audio/Visual Equipment - $80,000 (1)Dock Bumpers (replacement) - $25,000 (3)Full-Size Extended Cab F-150-5138,600 (2)E Electric Kilns (replacement) - $10,000 (2)F Ford Escapes (replacement) -$77,700 Courtroom Furniture (replacement)- -$10,500  (26) Commercial Grade Pottery Wheels (rplacemem)-555.374  Tax Assessor Recorder's Court  REFERRAL/S):  Arequest wasi made fori information pertaining to Career Ladder Maintenance. (Councilor A request was made for a listing of personnel recommendations from recent audits. Ar request was made for staff to provide information on the TAD funds regarding the baseball venue, the subsidy to Oxbow Creek GolfCourse and the Economic Development Fund would like to see the funds available and the funds already allocated. (Councilor Arequest wasi made for ai financial statement from thel Development Authority. (Councilor Ar request was made for information on how much is available and what has been  Davis)  (Councilor. Davis)  Davis) Davis)  committed in the Economic Development Fund. (Councilor Davis)    General Fund - Fund Balance  Reserve Days Traditional Funds OLOST Funds Fund  FY20 59.20 43.47  FY21 68.50 50.24  FY22 86.54 45.79 132.33  FY23 FY24 (est. FY25 (est.  projection) projection) 69.23 45.56 114.79  81.81 50.20 132.01  62.62 41.21 103.83  TOTAL General 102.67 118.74  Storm Water Fund  Revenues Expenditures Difference  $6,602,311 $6,602,311 $0  Stormwater Fund accounts for activities restricted for stormwater and drainage. Millage Rate remains the same at 1.24 for USD #1 and 0.20 for USD; #2.  Primarily funded from property taxes.  Personnel  No. Adjustments Capital = $648,104  Engineering =$ $100,244 (5)iPads-$ $6,269 (1)F1504WD-S $50,400 Public Works = $1,087,937 $540,077  (1)Ford Explorer Replacement) -$43,575  31 Eductor Trucks via GMA Lease Purchase Program (replacement): = Mini Excavator (replacement) = $75,000 Full-Size F350 Herbicide Truck (replacement) = 120,000 7Yd Dump Truck (replacement) = $193,260 Heavy Equipment Trailer (replacement) = $17,000 Skid Steer Track (replacement) = $12,000 Closed Cab Tractor w/ Bush Hog (replacement)=S $55,000 Flat Bed' Truck with 12' Body=$75,600  CIP =$ $432,880  Paving Fund  Revenues Expenditures Difference  $18,415,329 $18,415,329 $0    Paving Fund accounts for maintenance and improvements to roads and bridges. Millage Rate remains the same at 3.44 in USD #1 and 0.55 in USD# #2.  Primarily funded by property taxes.  Personnel Capital =$ $1,163,220  No Personnel Adjustments Engineering = $152,320 Public Works = $933,900  40' Bucket Truck (replacement) -S $147,000 (2)iPad Pro (replacement): - $5,320 Tailgate Conveyor- $15,000 25 Ton tilt Trailer- - $62,000  7YD Dump Truck with Swing Gate - $304,500 (5) Inmate Vans (replacement): )-$315,000 (2)151 Diameter Self] Feeding Chipper -$180,000 151 Passenger Van-$60,900 Flat Bed Dump Truck with 10' Body - $73,500  CIP=$0  Community Care Fund  2.09 mills projected at $1 11,957,488. for inmates at the Muscogee County Jail.  Community Care Fund accounts for funding health care services for medically indigent residents of Muscogee County to include certain services for inpatient and outpatient care  Integrated Waste $15,307,047 $15,307,047 $0  Revenues Expenditures Difference  Integrated Waste accounts for refuse collection and disposal, recycling, Residential Rate = $21/month ($18/month for FY19-FY24) Operating budget includes debt service payment on new and existing capital leases for equipment ($937,646 for existing leases, $567,679 for new lease)  and landfill operations.  Personnel New  (2) Motor Equipment Operator III G121 (Parks and Rec)  No CIP    E911 Fund $4,714,478 $4,714,478 $0  Revenues Expenditures Difference  E911 accounts for telephone subscriber surcharges and collection for emergency dispatch. Primarily funded with landline, wireless and Revenues include subsidy from Public Safety OLOST = $679,840  prepaid phone charges. Personnel New  E911 Director G130  REFERRAL/S):  Arequest was made for the total amount in the Community Health Care Fund. (Councilor Ar request was: made for stafft to provide the steps and the process to implement a transient  Davis)  feei in addition to the integrated waste fee. (Councilor Davis)  Economic Development  Budget = $2,860,643  Economic Development Fund accounts for 0.50: mills used for attracting quality companies, broadening the tax base, job creation and retention. Development Authority (0.25 mills) = $1,430,322 NCR/BC/BS project commitment = $800,000 (Year 10of10) Dev. Auth Robotics Initiative = $150,000 (Year2of3) 2025 Initiative-s $1,000,000 (Year 2of3) Chp*Chps-5,0000 Use ofReserves = $1,519,678  Debt Service Fund  Revenues Expenditures Difference  $16,154,724 $16,154,724 $0  Debt Service accounts for accumulation and disbursement of principal  and interest payments. FY14-0.79)  Millage Rate remains unchanged at 0.83 mills.  (#Y22-33,FY21-34, FY20/FY19-47,FYI8-060,FY17FY16/FY15-0.70,    Metra Fund $25,297,579 $25,297,579 $0  Revenues Expenditures Difterence  METRA Fund accounts for the operations of the public transportation system. Primarily funded from property taxes, federal and state grants, service charges, and TSPLOST.  Personnel New  (4) Bus Operators (No-CDL)G116 Transit Supervisor G123  Capital = $15,399,706  $3,421,279-FTA,S $5,096326-7SPLOST, $1,407,601 - CARES/ARPA, $5,000,000- (CDS)Congressional Discretionary Spending), 474,000-Dial-A-Ride (Local)  Trade Center Fund $4,065,743 $4,065,743 $0  Revenues Expenditures Difference  Trade Center Fund accounts for the operations oft the facility. Primarily funded from  event proceeds, beer tax ($650k) and Hotel/Motel Tax ($837k)  Personnel  ) No Personnel Adjustments  Capital = $246,751 Bull Creek  Golf Courses  $2,207,179  No General Fund Subsidy Personnel Adjustments Capital-$0 Oxbow Creek  Assistance GolfPhofesiomallGI0S  $654,842  General Fund Subsidy $100,000 No Personnel Adjustments Capital - $0    Note: Councilor Davis and Mayor Henderson left the meeting at 11:13 a.m.  BUDGET REVIEW ITEM #2 HEALTHCARET UPDATE:  NFP Benefits Consultant Vanessa Stephens, provided an overview of the power point presentation entitled Columbus Consolidated Government FY25 Healthcare Budget  Recommendations. *A copy is onj file in the Clerk of Council's Office.  Recommendations  1) FY25Total projected Cost-3.77%  2) Pre-65 Retirees dependent coverage $6.88 monthly increase for gold plan members 3) No increase in contributions for active employees to include the wellness plan and the  non-wellness plan. REFERRAL/S):  Ar request was: made tol bring the Health & Wellness staffi in for aj presentation. (Councilor  Thomas)  FY25R RECOMMENDED BUDGET OVERVIEW (continued):  Civic Center Fund $6,412,136 $6,412,136 $0  Revenues Expenditures Difference  Civic Center Fund accounts for the operations ofthe facility. Primarily funded from  event proceeds and Hotel/Motel Tax ($1.67M)  No General Fund Subsidy No Personnel Adjustments Capital = $15,234 Total = $25,347,660  Health Care Fund  Continued contribution strategy of73/27 for active employees (was 70/30 prior to FY23)  Nop premium increases for 2025 with wellness incentive option. Options/adustments to be discussed by benefits consultant, NFP.    Risk Management Fund  Total = $7,204,360 compensation.  Risk Management Fund accounts for general liability, vehicle claims and worker's  Using $3.5 million Worker's Compensation Reserves  CDBG Fund $1,666,654 $1,666,654 $0  Revenues Expenditures Difference Personnel  CDBG Fund accounts for grant monies received from the Department of Housing and Urban Development under the Community Development Block Grant Program.  - No Personnel Adjustments  Agency Appropriations FY24  FY25  River Valley Regional New Horizons Health Department Services DFACS Airport Commission TOTAL  $205,617 $144,932 $502,012 $41,500 $40,000 $934,061  $206,998 $144,932 $502,012 $41,500 $40,000 $935,442  Non-Operating Funds  Funds not for the general operations oft the government  Restricted for a specific purpose Must bel budgeted annually Each maintained in a separate fund Urban Development Action Grant HOME Program Multi-Govermmental Grants Hotel/Motel Tax Fund Police Forfeiture Fund County Drug Abuse Treatment Fund (DATE) Vice/Special Operation Forfeiture Fund County Penalty/Assessment Sheriff Forfeiture Fund TAD#1 -1 Benning Technology Park TAD#2 - 6th Ave/Liberty District TAD#3 - Uptown District TAD#4 - 2nd Ave/City Village  $15,000 $1,230,820 $8,332,487 $6,700,000 $100,000 $170,000 $300,000 $1,800,000 $100,000 $70,000 $1,600,000 $2,500,000 $1,100,000    TAD#5 -MidTown West TAD#6 - MidTown East TAD#7 - Midland Commons TAD#8 - South Columbus River District Law Library Fund 2021 Sales Tax Proceeds Fund Capital Projects Fund TSPLOST 1999 SPLOSTProject Fund  $1,800,000 $170,000 $295,000 $435,000 $300,000 $47,000,000 $25,315,801 $102,250,000 $4,601,557  Columbus Building Authority Lease Revenue Bonds Series 2003A Columbus Building Authority Lease Revenue Bonds Series 2003B Columbus Building Authority Lease Revenue Bonds Series 2018 Columbus Building Authority Lease Revenue Bonds Series 2022A Columbus Building Authority Lease Revenue Bonds Series 2022B  $501,060 $4,829,506 $130,000 $3,288,740 $105,457 $46,692,791 $152,376,973 $52,500 $29,407,196  2021 SPLOST Project Fund G.O. Sales Tax Bonds Series 2022 Family and Youth Coalition Fund American Rescue Plan Fund  OLOST FUND $47,300,000 $47,300,000 $0  Revenues Expenditures Difference Infrastructure. Core Objective: Government. Funding Priorities: Includes:  OLOST Fund is a sub-fund oft the General Fund. However, sales tax proceeds are segregated with 70% ofproceeds allocated to Public Safety and 30% allocated to  Funding the primary mission of Public Safety Departments within the Consolidated  Improve response time of emergency services. Increase Public Safety presence in community. Expand crime prevention programs. Improve non-emergency Public Safety services. Decrease length oft time for adjudication of criminal cases.  Definition: Public Safety Includes: Police Department Fire and EMS Department Sheriff's Office    Muscogee County Prison Coroner's Office District Attorney Public Defender Associated Court personnel Public Safety Expenditures  Addt'l Correctional Officers (Metra, Public Works, and Parks & Recreation)  Other Public Safety agencies, programs and functions  Includes:  Personnel costs including salary and benefits. Personal equipment such as clothing, weapons, cars, etc. Operating expenses of] Public Safety departments. Capital expenditures associated with! Public Safety functions.  Funding allocated and administered by the City for community-based programs designed to reach young children, at-risk youth, and those who are returning to the community  after serving time inj prison. Definition: Infrastructure Includes: Roads and bridges. Technology.  Storm water and flood abatement projects.  Capital projects to include construction, maintenance and renovation ofbuildings and facilities to support quality of1 life improvements and to house governmental operations.  Infrastructure Improvements:  Includes:  "Pay as you go" projects that are funded from proceeds of current sales tax collection to include road resurfacing, park maintenance and improvements, and government facilities "Long term" projects that are funded from bonds using sales tax proceeds to pay debt service toi include: major road improvements, flood abatement, and construction of facilities such as the City Services Center, Natatorium, and Ice Rink.  maintenance and improvements.  OLOST - Public Safety  Current Personnel Police Department 12 Sergeants 14 Corporals 114 Police Officers 9E911 Technicians Fire Department - 20 Firefighters Muscogee County Prison 4Correctional Officers 1Sergeant    Sheriff  25 Deputy Officers 3 Sergeants 9Correctional Officers 3Lieutenants Crime Prevention 1Crime Prevention Director Solicitor General 2Asst. Solicitor Generals 1Deputy ClerkI II District Attorney 2Asst. District Attorneys Juvenile Court 1Deputy Clerk II Clerko of Superior Court 1Deputy Clerk II Recorder's Court 2Deputy Clerk II Municipal Court Clerk 4Deputy Clerk II Probate Court 1Deputy Clerk II (excludes Elected Officials) E911 Subsidy = $679,840  $5,121 Annual Supplement for CPD, $3,121 for other Sworn Public Safety Officers  8001 MHz Radio System Upgrade = $842,490 (Year 10of10) Warning Siren Maintenance = $104,376 (Year 9of9) Crime Prevention Grants = $1,000,000 Transfer for Debt Service = $2,632,504  Court Management System Annual Saas/Maintenance Fees -$1,086,864 Debt Service for Existing Capital Equipment Leases = $1,501,119  CBA 2019 Refunding Bonds $124,635 CBA 2022C Revenue Bonds $1,006,750 (Sheriff's Admin Building) GMA Lease #4 $52,988 (1 Fire Truck - FY16) GMA Lease #9 $346,897 (51 Fire Trucks - FY17) GMA Lease #10 $283,252 (4 Fire Trucks (refinanced #6) -FY17) GMA Lease #17 $696,970 (801 Pursuit Vehicles for Various Agencies-FY20) GMA Lease #18 $121,012 (1 Ladder Truck - FY22)  Capital = $3,130,495  Police = $1,304,191  (10) Pursuit Explorers w/ Build Out - $783,750 (120) GETAC Body Worn Cameras $299,410 (1). Axon Taser 7 Packages-$ $115,435 (1)Plotter- $7,236 (2)1 Toughbooks -$ $8,000    (5) Cameras -$10,000  (1)Crash Data Retrieval Package- $10,900 (40) Rapid Response Riot Pack- $32,000 (3) Wireless Motorcycle Helmets- $5,460 (1) MRAP Ballistic Window- $9,000 (2) GETAC Video Systems-$15,000 (1) Sniper Rifle w/ Optics- $8,000 (144)Turnout Gear $322,700 (70) Helmets - $51,450 Station Alerting System - $240,989 (12) Breathing Apparatus - $77,040 (1)OSCR Camera $13,208 (1) Forcible Entry Door Simulator - $8,700 (1)Firel Extinguisher Trainer-$1,725 (1) Intercom System $59,782 Kitchen Equipment - $183,000 (1) Pursuit' Tahoe w/ Buildout - $82,575 (1)Pursuit Explorer w/ Buildout- $78,375 (1)Ford) F-150 -$50,400 Axon Taser System (Year 4 of5)-$272,015 Axon Fleet Car Camera System - $48,877 (20) Motorola Hand-Held Radios $104,000 Furniture for New Office - $206,468 Repeater System -$25,000  Fire/EMS = $715,812  MCP = $242,782  Sheriff= = $867,710  OLST-Intrastructure  Roads/Bridges = $1,200,000 Flood AbatementSlormwater. = $1,800,000 Technology improvements = $750,000 Computer Equipment = $400,000 City Fiber Upgrade = $350,000 Facility Improvements = $2,525,927 Debt Service = $7,640,859  CBA 2019 Refunding Bonds = $5,498,572 CBA 2019 Series A Bond = $305,905 CBA 2024 Taxable Bonds = $1,836,382 8001 MHz Radio System Upgrade = $260,480 (Year 10of10)    TSPLOST  Discretionary Project Funding = $3,500,000  Additional project information to be discussed during FY25 Infrastructure Update.  Note: Councilor Garrett left the meeting at 12:00 p.m.  BUDGET REVIEW ITEM #4 SHERIFF'S OFFICE:  Sheriff Gregg Countryman came forward with the following requests.  Request(s)  Increase of $250,000 for $200/day stipend for hospital work on off-day for Deputies  Increase of $300,000 for Reserve Deputy Funding  ADDLIST: Request for $200/day stipend in the amount of$250,000 (Councilor' Tucker placed on  the Add List.)  ADD LIST: Request for Reserve Deputy Funding in the amount of $300,000. (Councilor Tucker  placed on the. Add List.)  BUDGET REVIEW ITEM# #5 MUSCOGEE COUNTY PRISON:  Warden Herbert Walker came forward with the following requests.  Request(s)  Increase of $20,000 for training and travel budget Increase of $2,500 for base pay increase for MCP Sworn Officers Increase of $300,000 for animal care training program  ADDLIST: Request for an increase in the training and travel budget in the amount of $20,000.  (Councilor Tucker placed on the Add List.)    ADD LIST: Request for a $2,500 base pay increase for MCP Sworn Officers in the amount of ADDI LIST: Request $300,000 for animal care training program. (Councilor Tucker placed on the  $346, 920. (Councilor Tucker placed on the Add List.)  Add List.)  BUDGET REVIEW ADD-ONITEM DISTRICT ATTORNEY'S OFFICE:  Assistant District Attorney Don Kelly came forward with the following requests.  Request(s)  Increase of $47,098 for (1)Legal Administrative Clerk G115 Increase of $201,560 for (4) Victim Advocate positions G117  ADD LIST: Request for (1) Legal Administrative Clerk G115 in the amount of $47,098. (Mayor ADDLIST: Request for (4) Victim Advocates G117 at $50,3901 ini the amount of$201,560. .(Mayor  Pro Tem Allen placed on the Add List.) Pro Tem Allen placed on the Add List.)  REFERRAL(S):  Arequest was made for Finance Director. Alexander and Assistant District Attorney Kelly tomeet regarding the budget needs for the District Attorney's Office. (Councilor Thomas)  BUDGET REVIEW ITEM#3  INFRASTRUCTURE PROJECTUPDATE:  Deputy City Manager Pam Hodge provided an overview of the power point presentation entitled FY25 Budget = Transportation, Stormwater and SPLOST, Projects. *A copy is onj fle in the Clerk Deputy City Manager Hodge provided the breakdown for the FY25 Budget - Transportation of $6,700,000; Stormwater $2,232,880 for pipe rehabilitation; SPLOST of$24,728,500 for Pay As You Go Projects. She also provided a list of 2021 SPLOST Projects for the amount of $400,000,000, as well as the FY25 SPLOST Allocation Pay As You Go Projects for Year3 3. With there being no further business to discuss, Chairperson Thomas adjourned the May 7,2024,  ofCouncil's Office.  Budget Review Committee Meeting, at 1:42 p.m.    Taméka Colbert Deputy Clerk Pro Tem  Anukeo