City Of Lavonia General Fund
Budget Fiscal Year 2004 
Revenue
GENERAL PROPERTY TAX
31.1100 REAL PROPERTY TAX/CURRENT (2002) 525000
31.1200 REALPROPERTY TAX/PRIOR 10000
31.1305 INTANGIBLE TAX 7000
31.1310 VEHICLE TAX 20000
31.1350 RAILROAD EQUIPMENT TAX 600
31.1600 REAL ESTATE TRANSFER TAX 2000
31.1750 FRANCHISE TAX 190000
754600
OTHER TAX
31.3100 LOCAL OPTION SALES TAX 355000
31.4200 ALCOHOLIC BEVERAGE EXCISE TAX 125000
31.6100 BUSINESS/OCCUPATION TAX 45000
31.6200 INSURANCE PREMIUM TAX 75000
31.9100 PENALTIES/INTEREST PROPERTY TAX 5000
LICENSES/PERMITS/FEES
32.1110 BEER LICENSES 14250
32.1120 LIQUOR/WINE LICENSES 15600
32.2120 BUILDING INSPECTION FEES 10000
32.2130 SIGN PERMIT FEES 2000
33.8000 LAVONIA HOUSING IN LIEU TAX 12000
34.1390 ZONING FEES 500
34.7901 RECREATION COLLECTION CHARGES/CONCESSIONS 20000
FINES AND FORFEITURES
35.1170 TRANSFER FROM MUNICIPAL COURT FUND #745 100000
INTEREST REVENUES
36.1000 INTEREST REVENUE (C.D.'s) 31000
INTERFUND TRANSFERS
39.1500 TRANSFER FROM HOTEL/MOTEL FUND #275 85000
GRANTS
33.1150 FEDERAL GRANT/SWAT 15000
33.1150 FEDERAL GRANT/COPS 34505
33.1150 FEDERAL GRANT/POLICE 20000
OTHER REVENUES
34.2200 FIRE PROTECTION SERVICES (FRANKLIN COUNTY) 10000
34.9100 CEMETARY LOT SALES/FEES 5000
38.1000 COMMUNITY CENTER RENTAL FEES 2000
38.9000 RECREATION/MISC. FEES 1000
38.9000 OTHER MISC. INCOME 5000
39.2100 SALE OF GENERAL FIXED ASSETS 40000
TOTAL GENERAL FUND REVENUE 1782455
EXPENDITURES
1110 GOVERNING BODY
51.1100 SALARIES/WAGES (REGULAR AND CALLED MEETINGS 21600
51.2100 GROUP INSURANCE 15900
51.2200 SOCIAL SECURITY/MEDICARE 1653
51.2400 RETIREMENT BENEFITS 6300
51.2900 OTHER EMPLOYEE BENEFITS 500
52.3100 LIABILITY INSURANCE (ELECTED OFFICIALS LIABILITY) 8079
52.3500 CONVENTION/TRAVEL 9000
52.3700 EDUCATION/TRAINING 5000
TOTAL GOVERNING BODY 68032
1510 FINANCIAL ADMINISTRATION
51.1100 SALARIES/WAGES (CITY MANAGER, 1 CITY CLERK) 77376
51.1300 OVERTIME EARNINGS 1000
51.2100 GROUP INSURANCE 10344
51.2200 SOCIAL SECURITY/MEDICARE 5920
51.2400 RETIREMENT BENEFITS 2520
51.2700 WORKERS COMP 225
51.2900 OTHER EMPLOYEE BENEFITS 200
52.1205 PROF FEES/LEGAL/ACCT 20000
52.1210 CONTRACT SERVICES 3400
52.1215 MAGISTRATE JUDGE 3600
52.1216 PUBLIC DEFENDER 1800
52.1270 GASOLINE/LUBRICANTS 1000
52.2130 JANITORIAL 2500
52.2205 COMPUTER SUPPORT/MAINTENANCE 2000
52.2210 EQUIP/VEHICLE REPAIRS 3000
52.3100 LIABILITY INSURANCE
PROPERTY 882
VEHICLE 1480
GENERAL LIABILITY (ALL DEPARTMENTS 5987
TOTAL LIABILITY INSURANCE 8349
52.3200 TELEPHONE 7000
52.3210 POSTAGE 1000
52.3300 ADVERTISING 3000
52.3500 CONVENTION/TRAVEL 4000
52.3600 DUES (GMRDC, GMA, CLERKS, CM) 3900
52.3700 EDUCATION/TRAINING 1000
53.1100 OFFICE SUPPLIES 15000
53.1110 MISC. OFFICE EQUIPMENT 500
53.1230 UTILITIES/ELECTRIC 8500
53.1270 UTILITIES/GAS 4500
53.1701 UNIFORMS 1000
54.2100 EQUIP PURCHASES (#6400 IBM PRINTER/SHREDDER) 6500
57.2000 CONTRIBUTIONS TO OTHER AGENCIES (DARE, ETC) 250
TOTAL FINANCIAL ADMINISTRATION 199384
3210 POLICE ADMINISTRATION
51.1100 SALARIES/WAGES (CHIEF, ADMINSTRATIVE ASST.) 61360
51.2100 GROUP INSURANCE 10334
51.2200 SOCIAL SECURITY/MEDICARE 4695
51.2400 RETIREMENT BENEFITS 2775
51.2900 OTHER EMPLOYEE BENEFITS 200
51.2700 WORKERS COMP 920
TOTAL POLICE ADMINISTRATION 80284
3223 PATROL
51.1100 SALARIES/WAGES (10 OFFICERS, I INVESTIGATOR) 308152
51.1300 OVERTIME/HOLIDAY PAY 2000
51.2100 GROUP INSURANCE 56892
51.2200 SOCIAL SECURITY/MEDICARE 23575
51.2400 RETIREMENT BENEFITS (GMA, PEACE OFFICER RET) 16665
21.2700 WORKERS COMP 9460
21.2900 OTHER EMPLOYEE BENEFITS 1100
52.1210 CONTRACT SERVICES (RADAR, CAMERA SUPPORT) 7600
52.1270 GASOLINE/LUBRICANTS 12000
52.2130 JANITORIAL 400
52.2205 COMPUTER SUPPORT/MAINTENANCE 1600
52.2210 EQUIP/VEHICLE REPAIRS 10000
52.3100 LIABILITY INSURANCE
GENERAL LIABILITY 9525
VEHICLE 7665
TOTAL LIABILITY 17190
52.3200 TELEPHONE 5000
52.3210 POSTAGE 200
52.3300 ADVERTISING 700
52.3500 CONVENTION/TRAVEL 4000
52.3600 DUES 700
52.3700 EDUCATION/TRAINING 1600
52.4000 PRISONER BOARD/MEALS 2500
53.1100 OFFICE SUPPLIES 7000
53.1120 CHEMICAL SUPPLIES 200
53.1230 UTILITIES/ELECTRIC 2000
53.1270 UTILITIES/GAS 800
53.1701 UNIFORMS 8000
54.2100 EQUIPMENT PURCHASE 9200
54.2200 VEHICLE PURCHASES (2 - 2004 FORD CROWN VICTORIAS) 50500
57.2000 CONTRIBUTION/DRUG TASK FORCE/DARE 7500
TOTAL PATROL 566534
3250 COPS GRANT PROGRAM (ELEM SCHOOL OFFICER)
51.1100 SALARY/WAGES (1 OFFICER) 27248
51.2100 GROUP INSURANCE 5172
51.2200 SOCIAL SECURITY/MEDICARE 2084
51.2400 RETIREMENT BENEFITS 1515
51.2700 WORKERS COMP 860
51.2900 OTHER EMPLOYEE BENEFITS 100
52.3100 LIABILITY INSURANCE (VEHICLE) 368
TOTAL COPS GRANT PROGRAM 37347
3260 SWAT PROGRAM (TOBACCO PREVENTION GRANT)
52.1210 CONTRACT SERVICES 15000
TOTAL SWAT PROGRAM 15000
3410 DETENTION CENTER SERVICES (LAVONIA I)
52.1210 CONTRACT SERVICES (WHITWORTH DETENTION CENTER) 34150
52.1270 GASOLINE/LUBRICANTS 1800
52.2210 EQUIP/VEHICLE REPAIR 2000
52.3100 LIABILITY INSURANCE (VEHICLE) 800
53.1120 CHEMICAL SUPPLIES 200
54.2100 EQUIPMENT PURCHASES (MOWERS, WEED EATERS, MISC) 3000
TOTAL DETENTION CENTER SERVICES 41950
3520 FIRE FIGHTING
51.1100 SALARIES (30 - EMPLOYEES) 17000
51.2400 RETIREMENT BENEFITS 5400
51.2700 WORKERS COMP 185
51.2900 OTHER EMPLOYEE BENEFITS (CHRISTMAS PARTY) 1500
52.1210 CONTRACT SERVICES 1000
52.1270 GASOLINE/LUBRICANTS 1000
52.2210 EQUIP/VEHICLE REPAIRS 6500
52.3100 LIABILITY INSURANCE (VEHICLE/PROPERTY) 6620
52.3200 TELEPHONE/PAGER SERVICE 3400
52.3500 CONVENTION/TRAVEL 1250
52.3600 DUES 1250
52.3700 EDUCATION/TRAINING 3500
53.1100 SUPPLIES 2500
53.1230 UTILITIES/ELECTRIC 300
53.1701 UNIFORMS 750
54.2100 FIRE EQUIPMENT PURCHASES 20925
11.6200 FIRE TRUCK RESERVE 15000
TOTAL FIRE FIGHTING 88080
3910 ANIMAL CONTROL
51.1100 SALARY (1 OFFICER/PART TIME) 8000
51.2200 SOCIAL SECURITY/MEDICARE 612
51.2700 WORKERS COMP 45
53.1100 SUPPLIES 500
53.1110 EQUIPMENT 500
57.2000 CONTRIBUTION/N. E. ANIMAL SHELTER 7500
TOTAL ANIMAL CONTROL 17157
3921 COMMUNICATIONS REPEATER TOWER
53.1230 UTILITIES/ELECTRIC 1500
54.2100 EQUIPMENT PURCHASES (BACK-UP GENERATOR) 9200
TOTAL COMMUNICATIONS REPEATER TOWER 10700
4210 HIGHWAYS/STREET DEPARTMENT
51.1100 SALARIES/WAGES (1 DEPT HEAD, 4 EMPLOYEES) 124280
51.1300 OVERTIME 5000
51.2100 GROUP INSURANCE 25860
51.2200 SOCIAL SECURITY/MEDICARE 9507
51.2400 RETIREMENT BENEFITS 6300
51.2700 WORKERS COMP 7305
51.2900 OTHER EMPLOYEE BENEFITS 500
51.3100 LIABILITY INSURANCE (VEHICLE/EQUIP) 3866
52.1270 GASOLINE/LUBRICANTS 7000
52.2210 EQUIP/VEHICLE REPAIRS 16000
52.2220 STREET/SIDEWALK REPAIRS 20000
52.3200 TELEPHONE 1200
52.3700 EDUCATION/TRAINING 500
53.1110 SUPPLIES 7000
53.1120 CHEMICAL SUPPLIES 500
53.1700 MISC. EXPENSE 500
53.1701 UNIFORMS 2500
54.2100 EQUIPMENT PURCHASES 4000
54.2100 EQUIPMENT RESERVE 15000
TOTAL HIGHWAYS/STREET DEPARTMENT 256818
4260 STREET LIGHTING
53.1230 UTILITIES/ELECTRIC 40000
TOTAL STREET LIGHTING 40000
4910 MAINTENANCE SHOP
52.1270 GASOLINE/LUBRICANTS 3000
52.2210 EQUIPMENT REPAIRS 1000
52.3100 LIABILITY INSURANCE (PROPERTY) 630
52.3200 TELEPHONE 350
53.1100 SUPPLIES 2500
53.1230 UTILITIES/ELECTRIC 1600
53.1270 UTILITIES/GAS 2300
53.1701 UNIFORMS 350
TOTAL MAINTENANCE SHOP 11730
CEMETERY
52.1210 CONTRACT SERVICE 5000
52.1210 REPAIRS 1000
53.1100 SUPPLIES 500
52.2220 CAPITAL OUTLAY/STREET CONSTRUCTION 10000
TOTAL CEMETERY 16500
5530 COMMUNITY CENTER
52.1210 CONTRACT SERVICE (PEST CONTROL) 300
52.2210 BUILDING REPAIRS (NEW METAL ROOF/KITCHEN REPAIR) 25000
52.3100 LIABILITY INSURANCE (PROPERTY) 500
53.1100 SUPPLIES 500
53.1230 UTILITIES/ELECTRIC 2500
53.1270 UTILITIES/GAS 1200
TOTAL COMMUNITY CENTER 30000
5560 DEPOT
52.2210 BUILDING REPAIRS 2000
52.3100 LIABILITY INSURANCE (PROPERTY) 380
TOTAL DEPOT 2380
6121 RECREATION
51.1100 SALARIES/WAGES (1 EMPLOYEE) 30160
51.1300 OVERTIME 1000
51.2100 GROUP INSURANCE 5175
51.2200 SOCIAL SECURITY/MEDICARE 2310
51.2400 WORKERS COMP 765
51.2700 RETIREMENT BENEFITS 1260
51.2900 OTHER EMPLOYEE BENEFITS 100
51.3100 LIABILITY INSURANCE (PROPERTY/VEHICLE) 571
52.1210 CONTRACT SERVICE (CONCESSION WORKER) 3750
52.1270 GASOLINE/LUBRICANTS 1000
52.2130 JANITORIAL 575
52.2210 EQUIP/VEHICLE REPAIRS 2000
52.3200 TELEPHONE 525
53.1100 OFFICE SUPPLIES 1000
53.1110 REC SUPPLIES AND MISC. SMALL EQUIP 2000
53.1120 CHEMICAL SUPPLIES 2000
53.1230 UTILITIES/ELECTRIC (BALLFIELDS, CONCESSION, WOODMAN) 5000
53.1270 UTILITIES/GAS (CONCESSION, WOODMAN) 1000
53.1701 UNIFORMS 325
53.1715 FOOD SUPPLY/CONCESSION 13000
54.2100 EQUIPMENT PURCHASES 6000
TOTAL RECREATION 79516
6124 TENNIS COURTS
52.2210 COURT/NET REPAIRS 2000
TOTAL TENNIS COURTS 2000
6131 SPRINGVIEW GYM FACILITIES
51.3100 LIABILITY INSURANCE (PROPERTY) 380
52.2210 BUILDING REPAIRS 500
53.1100 SUPPLIES 100
53.1230 UTILITIES/ELECTRIC 300
53.1270 UTILITIES/GAS 600
TOTAL SPRINGVIEW GYM FACILITIES 1880
6141 ARMORY
51.3100 LIABILITY INSURANCE (PROPERTY) 1260
52.2130 JANITORIAL 500
53.1230 UTILITIES/ELECTRIC 1200
53.1270 UTILITIES/GAS 2000
TOTAL ARMORY 4960
6210 DOWNTOWN PARKS
(OLD CITY PARK, LAVONIA CITY PARK, GAZEBO, CITY PARKING LOTS)
52.1210 CONTRACT SERVICES (PARKING LOT LEASE) 500
52.2220 REPAIRS/MAINTENANCE 2500
52.3300 ADVERTISING 1000
53.1100 SUPPLIES 500
53.1230 UTILITIES/ELECTRIC (GAZEBO, R/R TRACKS) 1000
57.2000 CONTRIBUTION/BOY SCOUTS 500
TOTAL DOWNTOWN PARKS 6000
6510 LIBRARY ADMINISTRATION
51.3100 LIABILITY INSURANCE (PROPERTY) 126
52.1210 CONTRACT SERVICE (PEST CONTROL) 400
52.2210 EQUIP/BUILDING REPAIRS 1000
53.1230 UTILITIES/ELECTRIC 2600
53.1270 UTILITIES/GAS 1100
57.2000 CONTRIBUTION TO ATHENS REGIONAL LIBRARY 8000
TOTAL LIBRARY ADMINISTRATION 13226
7220 BUILDING INSPECTIONS/PLANNING DEPT
51.1100 SALARY (1 EMPLOYEE) 10000
51.2100 GROUP INSURANCE 5175
51.2200 SOCIAL SECURITY/MEDICARE 765
51.2700 WORKERS COMP 165
51.2900 OTHER EMPLOYEE BENEFITS 100
52.1210 CONTRACT SERVICES 5000
52.3700 EDUCATION/TRAINING 1000
TOTAL BUILDING INSPECTIONS/PLANNING DEPT 22205
7550 DOWNTOWN DEVELOPMENT
51.1100 SALARY (1 EMPLOYEE PART-TIME) 11000
51.2200 SOCIAL SECURITY/MEDICARE 845
51.2900 OTHER EMPLOYEE BENEFITS 100
52.1205 LEGAL/ACCOUNTING 1000
52.3200 TELEPHONE 600
52.3210 POSTAGE 200
52.3300 ADVERTISING 3000
52.3500 CONVENTION/TRAVEL 2000
52.3600 DUES 300
52.3700 EDUCATION/TRAINING 600
53.1100 OFFICE SUPPLIES 400
24.2100 EQUIPMENT PURCHASES (NEW COMPUTER) 1600
TOTAL DOWNTOWN DEVELOPMENT 21645
DUE TO SOLID WASTE FUND #540 104000
TOTAL GENERAL FUND EXPENDITURES 1737328
GENERAL FUND CONTINGENCY 45127
BALANCE TOTAL 1782455
210 CONFISCATED ASSETS FUND
BUDGET FY 2004
REVENUE
36.1000 INTEREST 5
38.9000 MISC. REVENUE 5000
PRIOR YEAR FUND BALANCE 392
TOTAL REVENUE 5397
EXPENDITURES
52.2000 CONTRIBUTIONS 150
52.3300 ADVERTISING 400
52.3500 TRAVEL 100
52.3600 DUES 375
52.3700 EDUCATION/TRAINING 1500
53.1100 SUPPLIES 1200
53.1720 U.C. INVESTIGATION 1000
TOTAL EXPENDITURES 4725
CONFISCATED ASSETS FUND CONTINGENCY 672
BALANCE TOTAL 5397
275 HOTEL/MOTEL TAX FUND
BUDGET FY 2004
REVENUE
31.4100 HOTEL/MOTEL TAX 95000
TOTAL REVENUE 95000
EXPENDITURES
57.2000 CONTRIBUTION TO OTHER AGENCY (DDA) 10000
TRANSFER TO GENERAL FUND 85000
TOTAL EXPENDITURES 95000
320 SPLOST FUND
BUDGET FY 2004
REVENUES
TAX REVENUE/CURRENT 110000
TOTAL SPLOST TAX REVENUE 110000
EXPENDITURES
WATER/CAPITAL PURCHASES                             (50% OF TOTAL) 55000
RECREATION/CAPITAL PURCHASES                    (41% OF TOTAL) 45100
STREET/CAPITAL PURCHASES                            (09% OF TOTAL) 9900
TOTAL EXPENDITURES                                      (100% OF TOTAL) 110000
340 GRANT CAPITAL PROJECTS FUND
PEDESTRIAN TRANSPORTATION IMPROVEMENT PROJECTS (T-21 GRANT)
BUDGET FY 2004
REVENUES
33.1500 FEDERAL GRANTS T-21 165000
11.1100 CASH IN BANK/GENERAL FUND 53548
11.3800 PREPAID/ZEL ENGINEERING FEES 25232
TOTAL PROJECTS REVENUE 243780
EXPENDITURES
BEAR CREEK ROAD PROJECT
52.2220 STREET/SIDEWALK CONSTRUCTION 154830
52.1210 CONTRACT SERVICES/ZEL ENGINEERING 15585
CONTINGENCY 10% 15483
TOTAL BEAR CREEK PROJECT 185898
CREST DRIVE/ADAMS STREET PROJECT
52.2220 STREET/SIDEWALK CONSTRUCTION 43850
52.1210 CONTRACT SERVICES/ZEL ENGINEERING 9647
CONTINGENCY 10% 4385
TOTAL CREST DRIVE/ADAMS STREET PROJECT 57882
GRAND TOTAL/COMBINED PROJECTS 243780
505 WATER AND SEWER FUND
BUDGET FY 2004
REVENUE
34.4210 WATER CHARGES 915000
34.4230 WATER TAP FEES 50000
34.4250 WATER SET UP CHARGES 10000
34.4255 SEWER CHARGES 220000
34.4260 SEWER TAP FEES 2000
34.6900 PENALTIES AND INTEREST 25000
36.1000 INTEREST/C.D.'s 19000
TOTAL REVENUE 1241000
EXPENDITURES
3410 DETENTION CENTER SERVICES (LAVONIA II)
52.1210 CONTRACT SERVICES (WHITWORTH DETENTION CENTER) 34150
52.1270 GASOLINE/LUBRICANTS 1800