2019 Budgets

Departments

Debt Service for fund 100 is for the land around the reservoir, fund 301 is for CIP,  and fund 270 is for the unincorporated portion of the construction of the reservoir.

The Law Library fund is disbursed via a committee that is comprised of court officials and the funds collected are from add on fees to cases.  We include it in our budget because Georgia requires us to adopt a balanced budget for each fund.

Fund 205 Law Library proposed budget 6.5.18

The grant fund includes the match on SAFR should the county’s application be successful.

Fund 250 Grant Fund proposed budget 6.5.18

The SPLOST fund is legally required to keep this special purpose tax money separate from other sources of revenue.  The county is required to spend the funds in accordance with the referendum approved by the voters.  Funds are shared with the City of Dahlonega monthly based upon an Intergovernmental Agreement.  The county adopts a budget to be in compliance with state law but the Board of Commissioners sets an annual work plan for the expenditure of funds to ensure that the program is not overspent.

Fund 320 SPLOST proposed budget 6.5.18

The fund covers the debt service on the county’s portion of the construction of the reservoir.  It is a special tax district.

Fund 270 Special Tax District #01 proposed budget 6.5.18

The Development Authority is not currently funded by the general fund.

The is the (DATE) fund.  Money for this fund is from add on fee to court cases.  The money is allocated by a committee comprised of court officials and county representatives.

Fund 202 DATE Fund proposed budget 6.5.18

This is the Juvenile Services fund.  The County receives funds from court fines that are legally required to be spent on juveniles.

Fund 203 Juvenile Service Fund proposed budget 6.5.18

This is the Hotel/Motel Tax fund.  Funds are collected from lodging establishments and represent a 5% tax.  The funds are required by state statute to be spent on tourism.  The county has a contract for tourism services with the Chamber of Commerce.  The county retains a 3% administration fee and any late fees and interest, the rest of the funds are paid to the Chamber monthly.

Fund 275 Hotel Motel proposed budget 6.5.18

This fund holds the money received from the state for LMIG.  Funds are held until the county is ready to pave.  These funds are used to supplement the current SPLOST.

Fund 335 Capital Roads proposed budget 6.5.18

The Hospital Authority is appointed by the Board of Commissioners and is responsible for overseeing a trust with a principle balance of $1,000,000 from the sale of the hospital and using the investment proceeds to pay for indigent medical expenses for Lumpkin County citizens.  It is presented since the county is required to adopt a balanced budget for all funds.

Fund 530 Hospital Authority proposed budget 6.5.18

The Water Authority is not currently funded by the general fund.

This money is a 5% add on fine from court cases and must be used to support CJCC approved programs.

Appropriations