DECATUR -- With three new members sitting on the Decatur City Council, Mayor Bob Tharp decided to spend time during the March 9 meeting to explain the monthly financial statement and the various elements that make up the report.
"I want our new members to understand how the monthly financial statement works and how we come up with the figures in that statement," Tharp said.
Early last December, then mayor Charles Linam, Kim Wilkins, newly-elected mayor Bob Tharp, and all the city department heads met to discuss and prepare a proposed 2015 annual budget for the city of Decatur. Once complete, a special city council meeting was held to approve the proposed budget.
"We designed the budget in November and December to become an approved budget," Tharp explained. "We go by past history and what our expenses have been over the years and anything that might be changing, such as our new businesses -- this year is Walmart -- to determine the city budget."
The city budget is divided into three areas, City of Decatur General Fund, Water and Wastewater Department Fund, and Street Fund. Each fund is divided into incoming revenue and expenditures. Revenue, using the general fund as an example, covers what monies the city takes in, such as county property tax, city sales tax, and grant income for the various departments. Expenditures in each fund, which is divided by departments, cover what the city spends.
The general fund is divided by departments. Budgeted expenditures are set for each department -- administrative, fire, police, parks and recreation, and library -- in the 2015 budget. For example, the administrative department is budgeted to spend a total of $269,890 for the fiscal year, Jan. 1 to Dec. 31. Administrative expenses include such items as attorney fees, building upkeep, salaries and supplies.
The entire budget is then broken down into five columns, current period budget (February 2015), current period actual expenditures (February 2015), year-to-date actual expenditures (January and the current period), annual budget (Jan. 1 to Dec. 31) and percent of budget spent. Building upkeep for the period was budgeted at $833.33. The actual expenses were $320.32, which brings the year-to-date actual total to $606.64. The 2015 annual budget for building upkeep is $10,000. The percent of the budget used in this area so far was 6 percent of the annual budget.
The columns are totaled for each department. For example, general revenue for the city of Decatur's February budget was set at $71,182.10 with the actual income being $62,100.05, bringing the year-to-date actual total to $126,501.21.With the annual budget (January to December) set at $854.185. The city has taken in a little less than 15 percent of the annual budget thus far in 2015.
The Decatur Street and Water and Wastewater Departments are set up just like the general fund but are separate funds, Tharp explained.
"It is a lot to take in at once, but I hope the new council members understand how this budget process works," Tharp said. "As of the end of February, the city of Decatur has $232,941.36 in the good," he added.
Other Council Action
Cassie Elliott, city grant writer, who has worked on getting the old high school and city hall building on the National Historic Register, told Mayor Tharp the site was not eligible for the registry because of the modifications to the original structure and because it is now used as a city building. The council decided not to pursue the matter any further.
James Jessen, with the parks and recreation committee, presented a request to add a slide to Royce Johnson Park. The council decided to table the request until the April meeting.
The mayor will host a town hall reception from 6 p.m. to 8 p.m. on March 19 in the community room at city hall. He will answer questions posed from residents.
Jeremy Luker, Decatur's fire chief, put in a request to inform community room users not to park in front of the three fire stations surrounding city hall. The council will address this matter during the next meeting.
The Decatur City Council meetings are held the second Monday of each month at 6 p.m. in the conference room of city hall. Decatur residents are urged to attend these meetings. If residents have any items they wish to bring before the council, they should contact the city clerk's office at 752-3912.
General News on 03/18/2015