2005 SPLOST Citizens Review

Committee

Oct 13, 2006Update Meeting

1

Agenda

• Introduction Lisa Johnsa• Audit Results Joel Black• Collections Lisa Johnsa• Distributions Lisa Johnsa• County Project Update Matt Whitley• City Project Update City Managers• Next Meeting Lisa Johnsa• Static Demonstration Matt Whitley

• Introduction Lisa Johnsa• Audit Results Joel Black• Collections Lisa Johnsa• Distributions Lisa Johnsa• County Project Update Matt Whitley• City Project Update City Managers• Next Meeting Lisa Johnsa• Static Demonstration Matt Whitley

Presentation of Results of IndependentProcedures on the Gwinnett County2005 SPLOST ProgramYear ended December 31, 2005

3

Overview of Procedures

– Audit of County Schedule of Expenditures of 2005 Sales Tax Program

– Agreed upon procedures for:• County disbursements – testing for compliance with

SPLOST Referendum • County disbursements – testing for proper approval• County budget amendments – testing for proper approval• County revenue and expenditures – testing for accuracy• City disbursements – testing for compliance with SPLOST

Referendum • City disbursements – testing for proper approval• City revenue and expenditures – testing for accuracy

– Audit of County Schedule of Expenditures of 2005 Sales Tax Program

– Agreed upon procedures for:• County disbursements – testing for compliance with

SPLOST Referendum• County disbursements – testing for proper approval• County budget amendments – testing for proper approval• County revenue and expenditures – testing for accuracy• City disbursements – testing for compliance with SPLOST

Referendum• City disbursements – testing for proper approval• City revenue and expenditures – testing for accuracy

4

Overview of SPLOST Program

$109,032

$35,529

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

2005

Revenue Expenditures

Dollars in Chart in Thousands

– County Disbursements (including payments to Cities)• 2005 - $35,529,138• Total Overall Program Budget - $505,317,190• Cumulative Program to Date Expenditures - $35,529,138 (7.0% of total

program)

5

Overview of SPLOST Program

$13,421

$1,504

$0

$5,000

$10,000

$15,000

$20,000

2005

RevenueExpenditures

Dollars in Chart in Thousands

– City Disbursements • 2005 - $1,504,311• Total Program Budget - $88,620,400• Cumulative Program to Date Expenditures - $1,504,311 (1.7% of total

program)

6

Summary of Testwork and Results

– County Disbursements• $31,091,720 of disbursements vouched• 82 items vouched• No exceptions on any disbursement regarding

compliance or approvals – County Budget Amendments

• 4 amendments tested• No exceptions regarding approvals

– Revenue of $109,032,257 agreed to general ledger and bank statements without exception.

– Expenditures of $35,529,138 agreed to general ledger and audited schedule without exception.

– County Disbursements• $31,091,720 of disbursements vouched• 82 items vouched• No exceptions on any disbursement regarding

compliance or approvals– County Budget Amendments

• 4 amendments tested• No exceptions regarding approvals

– Revenue of $109,032,257 agreed to general ledger and bank statements without exception.

– Expenditures of $35,529,138 agreed to general ledger and audited schedule without exception.

7

Summary of Testwork

– City Disbursements• $1,503,534 of disbursements vouched• 48 items vouched• No exceptions on any disbursement

regarding compliance or approvals – Revenue of $13,420,940 agreed to general

ledger and bank statements without exception. – Expenditures of $1,504,311 agreed to general

ledger and bank statements without exception.

– City Disbursements• $1,503,534 of disbursements vouched• 48 items vouched• No exceptions on any disbursement

regarding compliance or approvals– Revenue of $13,420,940 agreed to general

ledger and bank statements without exception.– Expenditures of $1,504,311 agreed to general

ledger and bank statements without exception.

8

• Questions & Comments

• Joel Black• Partner

• Mauldin & Jenkins, LLC• (678) 589-5102

• jmblack@mjcpa.com

• Questions & Comments

• Joel Black• Partner

• Mauldin & Jenkins, LLC• (678) 589-5102

• jmblack@mjcpa.com

9

SPLOST

CURRENT SPLOST COLLECTIONS & DISBURSEMENTS

CURRENT SPLOST COLLECTIONS & DISBURSEMENTS

10

SPLOST Collections

• The new SPLOST program went into effect in April 2005.

• Gwinnett County has received collections from the state through July 2006.

• Total Collections have been: $199,153,134.

• The new SPLOST program went into effect in April 2005.

• Gwinnett County has received collections from the state through July 2006.

• Total Collections have been: $199,153,134.

11

Funds Distribution

Gwinnett County Cities

83.887% 16.113%

Gwinnett County$167,063,989

Cities$32,089,146

12

Distribution by City

$5,720,367

$2,388,773

$3,040,374

$4,003,397

$224,098

$2,312,014

$375,231

$3,017,955

$449,080

$5,653,355$1,200,345

$2,834,877

$110,753

$675,702

$82,826

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000

Suwanee

Sugar Hill

Snellville

Rest Haven

Norcross

Loganville

Lilburn

Lawrenceville

Grayson

Duluth

Dacula

Buford

Braselton

Berkeley Lake

Auburn

13

Gwinnett County

SPLOST Collection Trends

14

Gwinnett SPLOST (1998 to Current)

$7

$8

$9

$10

$11

$12

$13

$14

$15

1998

1999

2000

2001

2002

2003

2004

2005

2006

(Mill

ions

)

$7

$8

$9

$10

$11

$12

$13

$14

$15

1998

1999

2000

2001

2002

2003

2004

2005

2006

(Mill

ions

)

15

Gwinnett County

Gwinnett County 2005 SPLOST Project Update

16

Grayson Library

Construction of the new Library in Grayson began in September following the passage of the 2005 SPLOST program. Major construction is projected to be complete by November, 2006, and open for operations by January 2007.

17

Grayson Library

18

Expanded Ambulance Service

Gwinnett County has taken shipment of four new state of the art life safety ambulance units.

19

Cities

City 2005 SPLOST Project Update

20

Berkeley Lake

Berkeley Lake has completed engineering and survey work for 12 storm water infrastructure projects. All projects have been put out for construction bids which are due this week. Estimated cost is $250,000.

Planning for City Hall has now begun.

21

City of Buford

The Sawnee

Avenue widening project is under construction and 70 %.

Design and Engineering is complete, and construction has begun on Sudderth

Rd

project.

22

Rest Haven

Rest Haven is undertaking a project to widen the stretch of Buford Highway that runs through their city.

Rest Haven is undertaking a project to widen the stretch of Buford Highway that runs through their city.

23

City of Duluth

The new Duluth Public Safety building is complete and work has now begun on the new City Hall facility.

24

Dacula

The City of Dacula has begun redesign and improvement of Tanner Rd The City of Dacula has begun redesign and improvement of Tanner Rd

25

Grayson

Grayson has spent $57832 on new street lights and $4000 on sidewalks and storm drains.

26

City of Loganville

The city of Loganville has identified property for a new fire station and playground facility. The land is currently being appraised for purchase.

27

City of Snellville

Expended $110,000 for 6 New Public Safety Vehicles .

28

City of Snellville

New Public Safety Vehicles

29

City of Snellville

Snellville Town Center

30

Snellville

Snellville and Gwinnett have partnered by both contributing $1,000,000.00 of SPLOST each (2 million total) for the design of the intersection of SR 124/78. Intergovernmental agreements have been signed and a consultant should be hired by the end of the year.

31

City of Suwanee

Suwanee Town Center Park Improvements

32

Norcross

Norcross recently completed the purchase of and old Church building set on 3 acres. Renovation is set to begin which will develop the location into a Local Community Center.

Norcross recently completed the purchase of and old Church building set on 3 acres.Renovation is set to begin which will develop the location into a Local Community Center.

33

Lilburn SPLOST Community Lilburn SPLOST Community Improvement PlansImprovement Plans

• $2.6 Million Camp Creek Greenway Trail – Groundbreaking on the

horizon

• $2.6 Million Camp Creek Greenway Trail – Groundbreaking on the

horizon

34

Lilburn’s Town Center Future

SPLOST Investment 2006 Lilburn has begun a wide array of projects to include Street Resurfacing, Storm Water Infrastructure, Sidewalks and the Main Streetscape.

35

Sugar Hill

Sugar Hill is approaching completion of the Upper Pavilion at EE Robinson City Park