HomeMy WebLinkAboutCity of Griffin - Public Financial ReportPOPULAR ANNUAL
FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2021
CITY OF GRIFFIN, GEORGIA
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Financial Report Message 3
Vision, Mission, Values 4
Quick Facts 5
Location 6
Organizational Chart 7
Elected Officials (Board of
Commissioners)8
Awards 9
How Funds Flow 10-11
Financial Information 12-16
Statistics Section 17
Purpose of Financial Report 18
Contact Information 19
The Complete Annual Budget and Annual
Comprehensive Financial Report are available at One
Griffin Center and the City’s website
www.cityofgriffin.com.TA
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FINANCIAL REPORT MESSAGE
We are pleased to present the City of Griffin’s Popular Annual Financial Report (PAFR) for the fiscal year ended June 30, 2021. This is the City’s tenth PAFR,
and is formulated as an easy to read version of the City’s Annual Comprehensive Financial Report (ACFR) that we publish on a yearly basis.
The Annual Comprehensive Financial Report (ACFR) is a detailed account of the City’s financial statements, notes, schedules, and statistics. The ACFR was
prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by Mauldin & Jenkins, Certified Public Accountants,LLC,
439 Mulberry Street, Post Office Box 1877, Macon Georgia 31202‐1877.
The ACFR received an unmodified opinion. A copy of our ACFR can be found on the City’s website under Departments, Administrative Services, Finance,
Finance Reports:
https://www.cityofgriffin.com/home/showpublisheddocument/550/637716156197300000
The Popular Annual Financial Report (PAFR) provides citizens with an overview of the City’s revenues, expenditures, and general information, in a simplified
interpretation of the ACFR. The PAFR is prepared by the Department of Administrative Services, Finance and Accounting staff and is not obligated to be
audited under GAAP rules.
Thank you for your interest in the City of Griffin’s government and its functions. Please feel free to comment or offer suggestions on the PAFR to Markus
Schwab, CPA/CITP/CGMA, Chief Financial Officer, at mschwab@cityofgriffin.com.
Respectfully submitted,Jessica O’Connor
City Manager
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VISION
The City of Griffin shall be a model of excellence in local government; and a safe, well‐planned community with equal opportunity for all.
MISSION
In partnership with our community, the mission of the City of Griffin is to protect and enhance the quality of life by providing a high level of service in
an efficient and responsive manner for all the citizens.
VALUES
We believe in honest, open, and democratic government.
We are dedicated to the highest ideals of honor and integrity in order to merit the respect, trust, and confidence of the citizens of Griffin.
We believe our primary responsibility is to those who live, work, visit, or otherwise come in contact with our City.
We are committed to enhancing the quality of life by providing exemplary services.
We believe that the employees of the City are its most important resource and through them, we will accomplish our mission and vision.
We will support the employees with dignity, respect, and fairness.
We believe it is important to listen to our citizens and be sensitive and responsive to their needs.
We believe that proper planning, training, and teamwork will fulfill our mission and vision for the future of the City of Griffin.
DIVERSITY and INCLUSION
The City of Griffin is committed to a work environment that values and supports diversity and inclusion. Together we strive to enrich our diversity
and promote acceptance of the differences of others. We believe diversity strengthens our workforce and inclusion allows us to grow together. This
growth will strengthen our work environment, our government, and our ability to serve our citizens.
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Services: Police, Fire, Electric, Water, Sewer, Storm Drainage, Streets, Solid Waste, Airport, Parks, Recreation, Planning and Zoning, Economic Development, and Fiber
networks.
Form of Government: Manager / Commission
Governing Body: Mayor and 6 District Commissioners are elected to four year terms
Population – (2021 est.):22,675
Number of Households – 2021:8,945
Median Age – (2021 worldpopulationreview.com):33
Median Household Income – (2021 worldpopulationreview.com):$36,890
Median Home Value (2021 Zillow.com):$190,586
Incorporated (square miles):14.5
Acres of Parks:190
Operating Budget – 2022: $123M
Employees:465
2021 Operating Millage Rate (City):7.083
2021 Total Operating Millage Rate (State, City, County, & School):40.695
2021 Sales and Use Tax Rate:7%
Incorporated:1843
QUICK FACTS
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The City of Griffin is located in Spalding County along Highway 16 just west of I‐75 with easy access to
Griffin‐Spalding County Municipal Airport.
Griffin is a major employment center for Spalding County and serves as a regional retail and
service provider for counties southoftheAtlantametropolitanarea.
The City’s location has several advantages that have helped sustain its economy over the years.
Proximity to Hartsfield‐Jackson Airport
Midway between Interstates 75 and 85
Access to the amenities of Atlanta while retaining its
historic heritage
Important regional center midway between the cities of
Atlanta, Macon, and Columbus
LOCATION
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ORGANIZATION CHART
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BOARD OF COMMISSIONERS
Cynthia Reid
Ward,
Commissioner
District 1
Cora Flowers,
Commissioner
District 2
Holly Murray,
Commissioner
District 3
David Brock,
Commissioner
District 4
Rodney McCord,
Commissioner
District 6
Truman Tinsley III,
Commissioner
District 5
Douglas S.
Hollberg,
Mayor
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Government Finance Officers Association (GFOA)
Award for Excellence in Financial Reporting for
Annual Comprehensive Financial Report (ACFR)
each consecutive year 2004through 2020, inclusive.
Government Finance Officers Association (GFOA)
Award for Outstanding Achievement in Popular
Annual Financial Reporting (PAFR) each
consecutive year 2006 through 2020, inclusive.
AWARDS
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HOW FUNDS FLOW
Property tax dollars, charges for services, and utility fees flow through the City to provide services throughout the community.
Payments received from
Taxpayers/Customers
City allocates funds
through Budget process
City Commission
approves/adopts annual budget
City procures goods/services needed
to support City residents/businesses
City deploys resources to support a thriving community
Excellence in
Local
Governance
Safe and Well‐
Planned
Community
Quality of Life
High Service Levels
Efficient and Responsive to
Citizens
Citizens’ Trust
and
Confidence
Thriving
Community
Economic Growth
and Development
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HOW FUNDS FLOW
The City transforms funds received
into gears that drive service,
excellence in governance, community
outreach and ultimately to economic
development.
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FINANCIAL INFORMATION
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FINANCIAL INFORMATION
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FINANCIAL INFORMATION
Five year trend for Expenses and Revenues by source and function
Fiscal Year
2017 2018 2019 2020 2021
Expenses
Primary government
Governmental activities:
General government $ 8,607,024 $ 5,541,017 $ 6,390,256 $ 4,394,221 $ 3,525,727
Judicial 231,521 312,526 385,072 356,904 364,075
Public safety 13,723,855 14,559,704 16,861,029 16,099,234 17,216,914
Public works 4,648,252 4,907,482 4,836,268 4,876,652 6,406,105
Parks and recreation 390,878 376,616 497,250 447,893 378,481
Housing and development 1,423,875 1,262,974 1,239,173 1,724,904 1,532,413
Interest and fiscal changes 150,998 127,215 130,831 127,403 99,760
Total governmental activities expenses 29,176,403 27,087,534 30,339,879 28,027,211 29,523,475
Business‐type activities:
Water and wastewater 16,394,635 16,895,047 17,821,674 18,231,671 18,169,568
Electric 38,308,938 38,274,105 41,232,826 40,718,967 43,354,254
Solid waste 7,766,989 7,442,498 8,644,253 8,658,174 8,855,745
Stormwater 1,816,685 1,919,628 2,404,415 2,343,956 2,229,021
Airport ‐‐‐‐‐
Welcome center 109,020 172,931 128,543 1,666,578 ‐
Telecommunications ‐70,754 79,321 96,949 133,430
Golf course 656,516 656,870 685,707 706,668 879,589
Total business‐type activities expenses 65,052,783 65,431,833 70,996,739 72,422,963 73,621,607
Total primary government expenses 94,229,186 92,519,367 101,336,618 100,450,174 103,145,082
Data comes from Statistical Section, page 124‐125, of the Annual Comprehensive Financial Report.
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FINANCIAL INFORMATION
Five year trend for Expenses and Revenues by source and function
Fiscal Year
2017 2018 2019 2020 2021
Program revenues
Primary government
Governmental activities:
Charges for services
General government 5,456,453 5,860,496 5,676,731 5,757,419 5,700,325
Public safety 783,377 837,529 1,132,432 1,124,575 1,175,889
Public works 173,578 193,721 200,358 216,153 272,233
Parks and recreation 198,072 189,906 252,700 186,715 205,977
Housing and economic development 230,524 238,120 430,409 742,636 642,035
Operating grants and contributions 436,650 310,585 210,833 142,223 199,073
Capital grants and contributions 4,808,719 6,282,899 5,333,937 7,423,291 10,481,416
Total governmental activities program revenues 12,087,373 13,913,256 13,237,400 15,593,012 18,676,948
Business‐type activities:
Charges for services
Water and wastewater 21,276,341 21,620,331 23,531,271 24,409,982 24,963,709
Electric 48,009,529 48,174,964 52,051,728 53,449,330 53,813,627
Solid waste 6,164,237 6,448,130 6,853,573 7,195,397 8,060,195
Stormwater 2,373,383 2,393,280 2,448,234 2,448,059 2,552,899
Airport ‐‐‐‐‐
Welcome Center 8,950 10,125 5,400 ‐‐
Telecommunications ‐378,339 544,446 477,922 489,640
Golf course 184,537 213,776 222,002 324,736 488,103
Operating grants and contributions 28,174 28,925 ‐‐‐
Capital grants and contributions 227,988 564,670 259,362 47,872 198,922
Total business‐type activitiesprogram revenues 78,273,139 79,832,540 85,916,016 88,353,298 90,567,095
Total primary government program revenues 90,360,512 93,745,796 99,153,416 103,946,310 109,244,043
Data comes from Statistical Section, page 124‐125, of the Annual Comprehensive Financial Report.
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FINANCIAL INFORMATION
Water and Wastewater
$24,964
20.05%
Electric
$53,814
43.22%
Solid Waste
$8,060
6.47%
Stormwater
$2,553
2.05%
Telecommunications
$490
0.39%
Golf Course
$488
0.39%
Taxes
$15,477
12.43%
Other Fees &
Grants
$10,680
8.58%
Charges for
Services
$7,996
6.42%
Governmental Funds
$34153.542
27.43%
Revenues
(in thousands)
Governmental Funds Revenue
Data comes from Statement of Activities reported in the Government‐wide statements. See Annual Comprehensive Financial Report, page 15.
Total City‐wide
Revenue
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FINANCIAL INFORMATION
General Government
$5,431
18%
Judicial (Municipal Court)
$371
1%
Public Safety
$16,552
56%
Public Works
$4,624
16%
Parks and Recreation
$445
2%
Housing and Economic Development
$1,731
6%
Interest Exp on Debt
$293
1%
GENERAL FUND
EXPENDITURES
(In thousands)
$ 10,066 Police
5,966 Fire
520 Other Safety Services
$ 16,215 Total Public Safety
Data comes from Statement of Revenues, Expenditures and Changes in Fund Balances – Budget (GAAP Basis) and Actual.
See Annual Comprehensive Financial Report, page 17.
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FINANCIAL INFORMATION
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Spalding County, 16.138
School Board, 18.800
School Board, 16.742
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PROPERTY TAX
MILLAGE RATES
Data comes from Statistical Section, page 132, of the Annual Comprehensive Financial Report.
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$7,500,000
$9,500,000
$11,500,000
$13,500,000
$15,500,000
General Fund
FUND BALANCE HISTORY
by Fiscal Year
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Data comes from Statistical Section, pages 120‐121, of the Annual Comprehensive Financial Report.
FINANCIAL INFORMATION
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STATISTICS SECTION
Data comes from Statistical Section, pages 134, of the Annual Comprehensive Financial Report.
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STATISTICS SECTION
Data comes from Statistical Section, pages 144, of the Annual Comprehensive Financial Report.
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PURPOSE OF REPORT
The purpose of the Popular Annual Financial Report (PAFR) is to provide an overview of the financial
position of the City of Griffin, as reported in the City’s Annual Comprehensive Financial Report (ACFR),
along with other information of interest. The financial information presented herein summarized and
condensed form and does not substitute for the City’s ACFR. The ACFR outlines the City’s financial
position and operating activities each fiscal year presented in conformity with generally accepted
accounting principles (GAAP). The PAFR does not conform to GAAP and associated standards as set
forth by the applicable governing bodies, but is suitable for those readers who prefer an overview or
summary of the City’s government and its financial condition. Some of the information is from the City’s
Annual Budget. The City’s ACFR received the award for outstanding financial reporting from the
Government Finance Officers Association.
The ACFR, Annual Budget, and PAFR are available at One Griffin Center and theCity’swebsiteat
www.cityofgriffin.com.
Accounting 770.229.6401 Fire Rescue 770.229.6415 Police 770.229.6450
Airport 770.227.2928
Station One‐ 314
North Hill Street
770.229.6417 Public Works 770.229.6423
Building Inspections
& Permits 770.233.4130 Station Two – 1430
Ellis Rd.770.229.6416 Sign Shop 770.229.6632
Building Safety 770.233.4130
Station Three‐ 101
Crescent West 770.229.6414 Solid Waste 770.229.6421
Cemetery 770.229.6410
FOG (Fats Oils
Grease)678.692.0404 Storm Water 770.229.6424
City Manager 770.229.6408 Fleet Management 770.233.4399 Streets 678.692.0393
Code Enforcement 770.233.4130 Human Resources 770.229.6427 Tax and License 770.229.6402
Customer Service /
Billing 770.229.6403 Information
Technology 770.229.6614 Trash Collection 770.229.6421
Economic
Development 770.233.2901 Municipal Court 770.233.4124
Watershed
Management 770.229.6424
Planning &
Development 770.233.4130 Main / Operator 770.229.6400
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CONTACT INFORMATION
City of Griffin
100 South Hill Street
PO Box T
Griffin, Georgia 30223
770.229.6401
www.cityofgriffin.com