HOUSTON COUNTY COMMISSION DOTHAN, ALABAMA
Annual Financial Report For The Fiscal Year Ended September 30, 2012
Prepared By: William J. Dempsey Chief Administrative Officer www.houstoncounty.org
BOARD OF COMMISSIONERS MARK S. CULVER CHAIRMAN CURTIS HARVEY COMMISSIONER, DISTRICT 1 DOUG SINQUEFIELD COMMISSIONER, DISTRICT 2 JACKIE BATTLES COMMISSIONER, DISTRICT 3
HOUSTON COUNTY COMMISSION Annual Financial Report Fiscal Year Ended September 30, 2012
MELINDA MCCLENDON COMMISSIONER, DISTRICT 4
Chief Administrative Officer William J. Dempsey
Citizens of Houston County Houston County Commissioners Other parties interested in the Financial Status of Houston County We are pleased to present Houston County’s Annual Financial Report for the year ending September 30, 2012. We believe that this report is an excellent base of information for those interested in financial and statistical information for Houston County. The Annual Financial Report is prepared from the county’s financial and accounting records and is unaudited. Responsibility for both the accuracy of the data and the completeness of the information presented here rests with the County Finance and Administration Departments. We believe that every effort has been made to insure that the numbers presented here fairly represent the activity and fund balances of the various funds handled by the County. The State Examiners of Public Accounts audits the county’s records on an annual basis. The Audit Report for the period ending September 30, 2011 was an excellent report for Houston County and was an unqualified report that indicated no significant findings against Houston County. ABOUT HOUSTON COUNTY Houston County, the youngest county in Alabama, was established February 9, 1903 from portions of Henry, Geneva, and Dale Counties. Located in the southeastern corner of Alabama, Houston County is bordered on the east by the state of Georgia at the Chattahoochee River and on the south by the state of Florida. The County covers 582 square miles. The Little Choctawhatchee River forms the boundary in the northwestern part of the county with Dale County. Houston County lies on the Coastal Plain with an elevation that ranges from 120 feet above sea level in the southeastern corner to about 345 feet above sea level at a point near Webb in the North Central part of the County. The Topography is mainly level to gently sloping but scattered hilly sections are found in the northeastern part of the County. The 2010 census indicated that the population of Houston County is 101,547. This is a 14.4% population increase since 2000. Houston County is primarily agricultural with peanuts, cotton, and corn being the principal crops. Small grains, melons, and vegetables are also abundantly grown in the County. Beef cattle, hogs, and dairy cattle are the main livestock enterprises in the County. Rainfall averages 53 inches annually. The City of Dothan is the largest municipality in Houston County and is one of the largest employers with over 900 employees. Dothan is a regional trade center for the Alabama, Georgia, and Florida Tri State Area. Other municipalities in Houston County are Ashford, Kinsey, Cottonwood, Columbia, Taylor, Rehobeth, Gordon, Cowarts, Avon, Webb, and Madrid. A number of other unincorporated communities exist within the County such as Wicksburg and Bay Springs.
HOUSTON COUNTY COMMISSION Page 2 of 3
Annual Financial Report Fiscal Year Ended September 30, 2012
ECONOMIC OUTLOOK: Houston County is a progressive county with outstanding regional hospitals, the largest of which employees more than 2,000 people. The business mix of Manufacturing, Retail, Service, Medical, Agriculture and Agriculture related companies and the good economy in the area help keep unemployment at low levels. Expansion of local businesses and the establishment of new businesses are occurring at a healthy pace. The opening of The Dothan Pavilion, a large shopping complex with many new stores, will bring new shoppers and increased sales tax revenue for years to come. The Houston County Distribution Park located in the southern part of the County continues to seek additional businesses. The close proximity of this Distribution Park to Interstate 10 makes it an attractive location. The continued expansion and development of this park will add good jobs for area residents in the years ahead. SIGNIFICANT OCCURRENCES IN FISCAL YEAR 2011 - 2012 •
County Wide sales tax collections increased from $15,974,580 (FY 10-11) to $16,423,534 (FY 11-12). This is an increase of 2.8% and is near the pre-economic slump collection rates of 2007/2008 which were $16,563,808.
•
Assisted the Town of Cowarts with funding for Traffic Light
•
Approved upgrade for the Industrial Park Package Treatment Plant
•
Entered into an agreement with the City of Dothan for Solid Waste Disposal
•
Authorized EMA to enter into an agreement for a Hurricane Workshop at Troy University
•
Authorized an agreement for Houston County to coordinate grant money between the Juvenile Court System, State of Alabama and Regional Alliance for Children
HOUSTON COUNTY COMMISSION Page 3 of 3
Annual Financial Report Fiscal Year Ended September 30, 2012
ROAD AND BRIDGE MAJOR PROJECTS IN FISCAL YEAR 2011-2012 • • • • • • • • • • •
Rehobeth Town Hall – site and Prep Work County wide tire clean up project Troy University site and prep work Removed culvert and replaced piping on Fortner Street Worked on eight right of way ditches throughout the county Site and prep work for the Vaughn Blumberg Center Site, prep work and striping for Madrid parking lot County Road 81 full-depth reclamation project Initial site and prep work begun on the Columbia Senior Citizens Center Cleared new road to the Alabama College of Osteopathic Medicine and began work on Drew Road for the same project Cleared Right of Way on Billy Snell Road
The Government of Houston County Alabama continues to be in sound financial shape. The Houston County Commission recognizes the negative impact of the current slow down in the national, state and local economies and has responded accordingly through spending adjustments. This proactive consideration of county revenue and expense is a part of the Commissions overall commitment to assuring that Houston County remains financially secure. Through sound governmental financial planning along with confirmed and projected economic developments in the county and local area, Houston County has a bright and secure economic future. Respectfully Submitted, Mark Culver Chairman, Commission
William J. Dempsey Chief Administrative Officer
462 North Oates Street - Dothan, AL 36303
Houston County District Map
Mark Culver Chairman
Curtis Harvey District 1
(334) 677 – 4740
Doug Sinquefield District 2
Jackie Battles District 3
Melinda McClendon District 4
Represents: Houston County at Large
CURTIS HARVEY.. – DISTRICT 1 Represents: Towns of Columbia, Gordon, Kinsey, Webb and the northeastern section of Dothan.
MELINDA MCCLENDON - DISTRICT 4 Represents: Northwestern portions of both Houston County and Dothan. This area includes the communities of Bay Springs and Wicksburg. JACKIE BATTLES- DISTRICT 3 Represents: Southwest portion of Houston County which includes the Towns of Taylor, Rehobeth, Madrid and the southwestern section of the City of Dothan.
DOUG SINQUEFIELD– DISTRICT 2 Represents: Towns of Ashford, Avon, Cowarts and Cottonwood, the southeastern section of the City of Dothan, Dupree, Love Hill, Lucy and Pansey.
Houston County Commission Houston County, Alabama County Officials County Commission Mark S. Culver…………….. Chairman
Melinda McClendon………………. Comm, District 4
James C.(Curtis) Harvey, Jr. Commissioner, District 1
William J. Dempsey…..…Chief Administrative Officer
Doug Sinquefield………….. Commissioner, District 2
Gary C. Sherrer………..………………...........Attorney
Jackie Battles……………... Commissioner, District 3
Elected Officials Robert Byrd…………………………………………………Coroner Luke Cooley………………………………………………...Judge of Probate
Starla Moss Matthews………………………………………Revenue Commissioner Andy Hughes..………………………………………...…….Sheriff
Department Heads Nancy Bristow……………... Accounting
Mickey Sego..………………………..….Farm Center
Tony Weber…..……………. Community Corrections
Sean Curtis……………......................…..Maintenance
Danny Cumbie…………….. Information Technology
Sheri Thompson………………………….. Personnel
Clark Matthews……………. Emergency Management Agency Mark Pool………………….. Engineer
HOUSTON COUNTY COMMISSION FINANCIAL ORGANIZATIONAL CHART COMMISSION
ADMIN ASST BUDGET PURPOSES ONLY
CAO
EMA DIR
ENG
PROBATE
IN HOME
MTCE
IT
SANITATION COLLECTIONS
ACCT
RABIES CONTROL
WATER LAB
REV COMM
SHERIFF
CORONER
COMM CORR
PERSONNEL
ASST ENGS GRAD REG ENGS/ CIVIL ENG
SAFETY DIR (Part-time)
ELECTIONS
LICENSE
ACCTING
JAIL COMMANDER
CLINIC DIR
CHAPLAIN
CAPTAIN
CMDR/ CHIEF DEPUTY
FARM CTR
Combined Statement of Revenues, Expenditures and Changes in all Funds All Governmental Fund Types, Expendable Trust and Agency Funds For the Period October 1, 2011 thru September 30, 2012 Houston County Commission, Dothan, Alabama (UNAUDITED) COUNTY BUDGETED FUNDS ONLY Governmental Funds General Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fine and Forfeits Miscellaneous Total Revenues Expenditures General Government Public Safety Highways and Roads Sanitation Health Welfare Culture and Recreation Education Debt Service Total Expenditures Excess of Revenues Over (Under) Expenditures
Other Financing Sources Operating Transfers In Proceeds – GFA D Operating Transfers Out Total Other Financing
11,735,597 419,713 1,985,570 5,470,944 11,101 558,411 20,181,336 6,188,321 11,973,384
Special Revenue
Debt Service
Capital Projects
9,934,571 76,651 4,157,067 352,204 534,024 15,054,517
0
Total
0
21,670,168 496,364 6,142,637 5,823,148 11,101 1,092,435 35,235,853
22,159,046
49,242 8,642,720
3,282,860 3,282,860
0
6,700,416 12,592,637 7,462,130 1,888,570 658,448 473,079 377,994 599,250 3,332,102 34,084,626
(1,977,710)
6,411,797
(3,282,860)
0
1,151,227
10,309,271
2,827,583
(5,757,293)
4,722,035 329,318 (12,101,396)
4,551,978
(7,050,043)
2,827,583
1,888,570 658,448 473,079 377,994 599,250
512,095 619,253 7,462,130
Page 3
17,858,889 329,318 (17,858,689) 0
329,518
Combined Statement of Revenues, Expenditures and Changes in all Funds All Governmental Fund Types, Expendable Trust and Agency Funds For the Period October 1, 2011 thru September 30, 2012 Houston County Commission, Dothan, Alabama (UNAUDITED) COUNTY BUDGETED FUNDS ONLY Governmental Funds
General
Special Revenue
Debt Service
Capital Projects
Total
Fund Balance Summary Funds Beginning Fund Balances Residual Equity Revenues and Other Financing Sources over (Under) Expenditures Ending Fund Balances
3,991,895
1,502,956
455,277
0
5,950,128
2,574,268 6,566,163
(638,246) 864,710
(455,277) 0
0 0
1,480,545 7,430,873
Assets Beginning Fixed Assets Net Change in Fixed Assets Ending Fixed Assets Total Funds and Assets September 30, 2012
83,127,588 380,409 83,507,997
6,566,163
864,710
0
Page 4
0
90,938,870
Fund Balances as of September 30, 2012
(COUNTY BUDGETED FUNDS ONLY)
Fund 001……………….. 003……………….. 006……………….. 010……………….. 015………………. 020….…………… 021………………. 030….…………… 111…………….… 112…………….… 113…………….… 115…………….… 117…………….… 118…………….… 119…………….… 116…………….… 120…………….… 125………………. 136………………. 309………………. 310……………… 187/188……….…
Description
Balance
General Fund………………………………………………........... 5,161,608 Contingent Fund………………………………………………….. 7,571 Special Assessment Fund………………………………………… 535,796 Farm Center Fund………………………………………………… (3,533) Sanitation Fund…………………………………………………… 685,113 EMA Fund………………………………………………………... 117,744 APCO Rep Fund………………………………………………….. 55,406 Revenue Commission Operation Fund…………………………… 6,454 TOTAL GENERAL FUNDS Gasoline Fund (7 Cent)……………………………………………. 119,908 Public Buildings, Roads and Bridges……………………………… 429,701 Public Highway & Traffic Fund…………………………………… 12,353 AL Mineral Severance Tax………………………………………… 1,475 RRR Fund (4 Cent)………………………………………………… 172,197 Secondary Roads Fund (2 Cent)…………………………………… 0 Special Gas Tax Fund (5 Cent)……………………………….……. 76,588 TOTAL R&B FUNDS Capital Improvements Fund…………………………………….…. Tax Reappraisal Fund……………………………………………… Walden Gas Tax……………………………………………….…… Motor Vehicle Special Training……………………………………. 04 G/O Ref Warr (Bond)…………………………………………... 08 G/O Ref Warr (Bond)………………………………………….. Work Release/Pre-Trial……………………………………………. TOTAL ALL COUNTY FUNDS
Page 5
6,566,159
812,222
0 (1,436) 7,557 16,745 0 0 29,626 7,430,873
FY 2011-2012 Actual Revenue Sources (County Budgeted Funds Only) $35,565,171 (Includes Sale of Fixed Assets - $329,318)
Other, 6,376,635 18%
Ad Valorem (Property Tax) Revenue Comm, 13,316,167 State Gasoline Tax 2,908,832 8%
37% 37.44% 38%
Probate - Total 3,677,386 10%
County Sales Tax 5,493,769 15%
Page 8
Total Revenues
(COUNTY BUDGETED FUNDS ONLY) FIDUCIARY FUNDS All Funds
Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeits Miscellaneous Sub-Total Revenues Proceeds – Gen Fixed Assets Total Revenues
21,670,168 496,364 7,069,537 6,731,114 11,101 1,530,073 ------------37,508,357 329,318 ========= 37,837,675
Page 9
Less Trust & Agency
-926,900 -901,276
Less Special Funds
-6,690
-81,420 -356,218 ------------ ------------1,909,596 -362,908 ======= ======= -1,909,596 -362,908
Total County Funds
21,670,168 496,364 6,142,637 5,823,148 11,101 1,092,435 --------------35,235,853 329,318 ========= 35,565,171
Spending Breakdown – FY 2012 ($34,084,626) Labor / Operating / Capital (COUNTY BUDGETED FUNDS ONLY)
Capital, 802,600 2.36%
Labor 17,854,041
Operating 15,427,985 45.26%
52.38%
Page 27
Page 28
Total Expenditures (County Budgeted Funds Only) FIDUCIARY FUNDS All Funds
General Government Public Safety Highways and Roads Sanitation Health Welfare Culture and Recreation Education Debt Service
8,437,042 12,954,192 7,462,130 1,888,570 658,448 769,463 377,994 599,250 3,332,102 ------------36,479,191 ========
FY 2012 Expenditures
1% 1% 2% 5%
Less Trust & Agency
1,708,654
Less Special Funds
Total County Funds
27,972 361,555
6,700,416 12,592,637 7,462,130 1,888,570 658,448 473,079 377,994 599,250 3,332,102 --------------34,084,626 ========
296,384
-----------2,005,038 =======
-----------389,527 ======
2%
22%
10%
20%
General Government Highways and Roads Health Culture and Recreation Debt Service
37%
Page 30
20% 22% 2% 1% 10%
Public Safety 37% Sanitation 5% Welfare 1% Education 2%
General Long Term Debt
(Principal Only – As of 9/30/12) FY 2010
FY 2011
FY 2012
Lease Debt
144,598
66,043
0
Bond 2004
18,385,000
16,805,000
15,180,000
Bond 2008
7,895,000
7,335,000
6,755,000
100,280
51,002
0
26,524,878
24,257,045
21,935,000
Notes Pyble HIDA
Totals
Page 36
HOUSTON COUNTY COMMISSION LONG TERM DEBT PAYMENT SCHEDULE (INCLUDING INTEREST) FISCAL YEAR 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 TOTAL BY DEBT
04 & 08 Bonds $3,277,581.26 $3,275,943.76 $3,270,350.01 $3,281,356.26 $3,265,837.51 $3,268,568.76 $2,746,318.76 $1,571,918.76 $348,318.76 $348,318.76 $347,918.76 $351,578.76 $349,608.76 $352,218.76 $348,656.26 $349,656.26 $26,754,150.16
HIDA
0
Page 37
LEASES
0
FISCAL YEAR TOTAL DEBT PYMT $3,277,581.26 $3,275,943.76 $3,270,350.01 $3,281,356.26 $3,265,837.51 $3,268,568.76 $2,746,318.76 $1,571,918.76 $348,318.76 $348,318.76 $347,918.76 $351,578.76 $349,608.76 $352,218.76 $348,656.26 $349,656.26 $26,754,150.16
Debt Level Comparisons As of Oct 1,
Net Assessed Property Value
5% Debt Limit
2004 2005 2006 2007 2008 2009 2010 2011 2012
1,064,850,960 1,095,282,720 1,196,817,160 1,259,170,220 1,319,232,060 1,340,537,060 1,372,039,540 1,352,381,798 1,413,577,120
53,242,548 54,764,136 59,840,858 62,958,511 65,961,603 67,026,853 68,601,977 67,619,090 70,678,856
Page 40
Total Indebtedness
% of Legal Debt Limit
25,794,275 27,711,832 26,588,446 27,555,914 33,532,284 30,568,745 27,344,697 24,257,045 21,935,000
48.45% 50.60% 44.43% 43.77% 50.84% 45.61% 39.86% 35.87% 31.03%
Houston County Commission Fixed Assets FY 2011/2012 Account Number 800-17100 800-17200 800-17410 800-17420 800-17430 800-17431 800-17440 800-17460 800-17490 800-17634 800-17800 800-17801 800-17805
Fixed Assets Land Buildings & Other Land Improvements Construction Equipment Office Equipment & Furniture Motor Vehicles Mtr Veh-Maj Overhauls & Improv Data Processing Equipment Communications Equipment Other Equipment & Furniture Capital Lease - Motor Vehicles Roads Roads / Const in Progress Bridges
Balance 10/1/11
Additions
Reductions
Balance 9/30/12
3,814,452.06 38,796,854.53 5,176,848.87 291,629.23 6,781,818.86 1,873,714.00 390,012.55 415,837.32 2,424,203.97 196,248.36 7,126,166.39 707,860.10 15,131,941.67
0 0 42,000.00 0 1,252,872.93 0 0 0 107,579 0 0 0 0
0 19,971.00 193,816.00 0 422,859.34 189,148.00 0 0 0 196,248.36 0 0 0
3,814,452.06 38,776,883.53 5,025,032.87 291,629.23 7,611,832.45 1,684,566.00 390,012.55 415,837.22 2,531,782.97 0 7,126,166.39 707,860.10 15,131,941.67
83,127,587.91
1,402,451.93
1,022,042.70
83,507,997.14
NOTE: As Capital Leases are paid out, the items are moved to Non-Capital Lease accounts once ownership is moved from Lease Holder to County. Items costing less than $5,000 are expensed.
Page 41
