Proposed 2020 Department Budgets

Fund 301

Capital purchases for the county that falls outside of the SPLOST program. This also includes debt service for the CIP year one leases/purchases.

Grant fund - Fund 250

The grant fund includes the matches on existing grants and contains matching funds should grant opportunities arise through the year.

Hospital Authority - Fund 530

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.

• Hospital Authority Request
• Proposed Budget

Hotel Motel Tax - Fund 275

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.

Juvenile Services

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

Law Library - Fund 205

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.

Magistrate Court

Parks & Recreation

• Staff request form
• Staff request
• budget request goal lifts
• budget request gator
• 
  

Planning - Fund 271

• Code Enforcement Position Request
• Planning Deputy Director Position Request

Reservoir - Fund 270

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

Roads & Bridges

Senior Center

• Legacy Link Letter
• Minor Equipment

Sheriff's Office

The Sheriff’s Office has several special revenue funds to handle money that is donated or that is legally restricted for use. These are presented because of the balanced budget statute.

Solid Waste & Recycling - Fund 540

Special Location Option Sales Tax (SPLOST) - Fund 320

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.

Tax Commissioner

Transit

• Transit 5311 Funding

Technology Fund - Fund 218

This fund is for the add on fees for technology in the Magistrate, Probate and Clerk of Court areas. Funds may only be used for technology needs in the respective offices and is presented as we have to adopt a balanced budget.

Victims Assistance

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

Water & Sewerage

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

DFACS

• DFACS letter

Health Department

• 2020 Budget Request
• Submitted Budget
• FY2018 Lumpkin County Health Department Audit

Library

• 2020 Library Request