2009 popular annual financial report
DESCRIPTION
The 2009 Popular Annual Financial ReportTRANSCRIPT
WHAT’S INSIDE
2009 Popular Annual
Financial Report
The Henry County
Board of Commissioners
About the Popular Annual
Financial Report
General Henry County
Government Information
Excellence in Financial Reporting
Expenditures
Financial Snapshot
The Local Economy
Government Policies
Glossary of Terms
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Henry County Administration BuildingCommunity Room
McDonough, GA
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Henry County, Georgia
Elizabeth ‘B.J.’ Mathis
CHAIRMAN
Warren E. Holder
District I Commissioner
Rick Jeffares
District II Commissioner
Randy Stamey
District III Commissioner
Reid A. Bowman, Sr.
District IV Commissioner
Johnny B. Basler
District V Commissioner
Board of Commissioners
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We are pleased to present the Henry County Popular
Annual Financial Report (PAFR) for the fiscal year ended
June 30, 2009. As many governments and retail businesses do,
Henry County runs its budget on a “fiscal year,” rather than a
calendar year. This is so we can close the accounts during a slower
time of the year than December, when property tax is being
received and sales tax receipts are higher due to holiday shopping.
The U. S. Government and State of Georgia run on a fiscal year
of October 1 to September 30. Henry County chooses to run our
fiscal year from July 1 to June 30, along with 264 other counties
and municipalities in Georgia. This report deals with the fiscal
year that ran from July 1, 2008 to June 30, 2009, and is known as
FY 08-09.
The purpose of this Popular Annual Financial Report is to
summarize and simplify information contained in the
Comprehensive Annual Financial Report (CAFR) of Henry
County, which is due six months after the close of the fiscal year.
The County’s financial statements are prepared in accordance
with Generally Accepted Accounting Principles (GAAP) in the
United States of America and are independently audited by
Mauldin & Jenkins, CPA. The CAFR is available for review on
the Henry County website at www.co.henry.ga.us/Finance. Much
of the information in the audited financial statements is
necessarily technical and complex. As a result, the full financial
statements may not be particularly useful to the citizens of
Henry County who wish to better understand County
government finances.
Four years ago, Henry County began issuing simplified
financial reports, commonly referred to as Popular Annual
Financial Reports (PAFR). These reports are intended to better
inform the public about their government’s financial condition,
without excessive detail or the use of technical accounting terms.
This PAFR, which has been generated internally by the
Henry County Financial Services Division and the
Communications Department, summarizes and explains the
information contained in the financial statements for FY 08-09,
along with other information on the County’s finances, in easily
understood terms. The PAFR is unaudited and does not conform
to GAAP and governmental reporting standards. Henry County
Water and Sewerage Authority, the Henry County Health
Department, the Henry County Library System, and the Henry
County Development Authority are all legally separate entities
that are component units of the County due to the significance of
their operational or financial relationships with the County.
Financial information for these component units is reported
separately from the financial information presented for the
primary government itself. Financial information on these four
entities can be found in the Notes to the Financial Statement in
the 2009 Henry County Comprehensive Annual Financial Report.
Inside this year’s PAFR, you will find accounting
definitions that will help you understand the awards we’ve won
for previous PAFRs and CAFRs, general information about your
County government, a brief summary on how well Henry
County’s economy is doing, overviews from different government
departments showing how some of your money was spent this
fiscal year, financial government policies we follow, and finally,
how well your County government did this year.
The Popular Annual Financial Report of Henry County is
presented as a means of increasing public understanding and
confidence in County government and its elected officials through
easier, more user-friendly financial reporting. As you review our
PAFR, we invite you to share any questions, concerns or
recommendations you may have.
About the PAFR
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Henry County, Georgia
Henry County was formed in 1821 from Creek Indian
lands. Georgia’s 50th county is located approximately 30 miles
southeast of the City of Atlanta, and is considered part of the
metropolitan Atlanta area. The County currently occupies 324
square miles of land and serves a population of more than
196,000. Four municipalities are located within Henry County:
McDonough, which is the County seat, Stockbridge,
Hampton, and Locust Grove.
The governing authority of Henry County is a Board
of Commissioners consisting of five members elected by
district and a Chairman elected at-large. The commissioners
serve on a part-time basis and are elected to staggered terms of
four years. The commissioners are responsible, among other
things, for passing ordinances, adopting the budget,
establishing tax rates, appointing committees and hiring both
the County’s manager and attorney. The County Manager is
responsible for the administration of all of the affairs of the
County over which he or she has jurisdiction, including
offering positions of classified employment, as well as
appointing heads of various departments.
Henry County provides a full range of services,
including law enforcement; corrections; the construction and
maintenance of public buildings, parks, streets, highways,
bridges, storm water drainage facilities, and other associated
infrastructure; parks and recreational activities; 911 emergency
communications; voter registration and election; court systems;
tax assessment and collections; building inspections;
geographic information system; planning and zoning;
recycling; and general administrative and support activities.
The County provides police protection to the
unincorporated areas of the County and the City of
Stockbridge. The County also provides fire protection and
emergency medical services to all areas of the County except
the City of McDonough, which has its own
Fire Department.
ELECTED OFFICIALS
Sheriff Keith McBrayer
Tax Commissioner David Curry
District Attorney Tommy Floyd
Senior Superior Court Judge Arch McGarity
Superior Court Judge Wade Crumbley
Superior Court Judge Brian Amero
Clerk of Superior Court Barbara Harrison
Senior State Court Judge Ben Studdard III
State Court Judge James T. Chaffin III
State Court Judge Ernest Blount
State Court Judge Jason T. Harper
Solicitor of State Court Charles Alan Spahos
Magistrate Court Judge Robert Godwin
Probate Court Judge Kelley Powell
Coroner Greg Cannon
Surveyor Wayne Powers
APPOINTED OFFICIALS
Interim County Manager Phyllis Shrader
Assistant to the County Manager Michael Sabine
County Clerk Shay Mathis
County Attorney LaTonya Wiley
Building & Development Services Jim Luebbering
Planning & Zoning Services Michael Harris
Public Works Terry McMickle
Social Services Angie Bailey
Financial Services Mike Bush
Your Government
Henry County, G
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Henry County, Georgia
“The Government Finance Officers Association of the United States and Canada (GFOA) has
given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Henry
County Board of Commissioners, Georgia, for its Popular Annual Financial Report for the fiscal
year ended June 30, 2008. The Award for Outstanding Achievement in Popular Annual
Financial Reporting is a prestigious national award recognizing conformance with the highest
standards for preparation of state and local government popular reports. This is the third year
that Henry County has received this prestigious award.
In order to receive an Award for Outstanding Achievement in Popular Annual Financial
Reporting, a government unit must publish a Popular Annual Financial Report, whose contents
conform to program standards of creativity, presentation, understandability and reader appeal.
An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid
for a period of one year only. We believe our current report continues to conform to the Popular
Annual Financial Reporting requirements, and we are submitting it to GFOA.”
“Henry County Board of Commissioners, Georgia’s Comprehensive Annual Financial
Report (CAFR) for the year ended June 30, 2008, from which the information on pages 10-20
has been drawn, was awarded the Certificate of Achievement for Excellence in Financial
Reporting by the Government Finance Officers Association of the United States and Canada
(GFOA). The Certificate of Achievement is the highest form of recognition for excellence in
state and local government financial reporting. This was the fourth year that Henry County has
received this prestigious award.
In order to be awarded a Certificate of Achievement, a government unit must publish an
easily readable and efficiently organized Comprehensive Annual Financial Report, whose
contents conform to program standards. Such CAFR must satisfy both generally accepted
accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our CAFR
continues to conform to the Certificate of Achievement program requirements and we are
submitting our CAFR for the current year to GFOA.”
Henry County has won the Certificate of Achievement for Excellence in Financial
Reporting in all years that we have submitted a CAFR for judging - 2005, 2006, 2007 and 2008.
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EXPENDITURES
Henry County Sheriff’s Office Jail Expansion ProjectMcDonough, Georgia
The new 81,294 square foot Henry County Sheriff ’s Office jail expansion, which provides an
additional 519 beds, more than doubling the facility’s previous capacity of 419. The jail cells are made
of modular, pre-cast concrete walls. This method enabled construction to commence even as the site
was being prepared, allowing the County to take advantage of lower material costs while shaving more
than 18 months off the length of construction. The time-savings helped Henry County to successfully
avoid a federal court order that would have cost thousands of dollars a day in fees and transport costs
had it been forced to house inmates in other jails due to overcrowded conditions.
The precast cells are sectioned into pods, with enclosed recreation areas that reduce the need for
direct supervision, resulting in lower operational costs, while simultaneously increasing the amount of
time inmates can spend outside their cells and improving the safety of the Jailers.
Both the facility, which also includes 34,230 sq. ft. of much needed office space, and the site itself
were designed to maximize future expansion capabilities and minimize costs while giving the County
greater flexibility in achieving total build-out.
The new expansion was officially dedicated April 7, 2009 and was just one of many
accomplishments over the past fiscal year in Henry County.
Revenues Sources & Expenditures • 12
Animal Care & Control • 14
Code Enforcement • 14
Community Service • 14
Department of Transportation • 14
Emergency Management & E-911 • 15
Fire Department • 16
Human Resources • 16
Parks & Recreation • 17
Police Department • 19
SPLOST • 20
Stormwater Management • 21
Transit • 22
Departmental
Overviews
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Henry County, Georgia
Total General Fund revenues of the fiscal year, which ended June 30, 2009, were $121,030,230. Revenues of the prior year
were $121,896,615. Revenues decreased by $866,385.00 due to reduced LOST revenues and reduction in interest earnings.
Property Taxes • $73,515,637
Sales Taxes • $17,324,076
Other Taxes • $7,004,056
Licenses & Permits • $1,526,910
Intergovernmental • $2,077,133
Fines & Forfeitures • $4,467,777
Charges for Services • $12,712,989
Miscellaneous • $1,284,698
Investments • $343,068
Contributions • $80,886
Revenue Sources
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13Total expenses during the year ended June 30, 2009 were $122,260,838. Expenditures of the prior year were $115,820,169.
The increase in expenditures as compared to the previous year is primarily related to increases in land acquisition, vehicles
and personnel.
Public Safety • $61,564,000
Public Works • $11,648,255
Health & Welfare • $6,077,107
Culture & Recreation • 7,947,472
Housing & Development • $4,733,751
General Government • $15,955,043
Judicial • $14,335,210
Expenditures
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Henry County, Georgia
ANIMAL CARE & CONTROL
The mission of Henry County Animal Care & Control is
to enforce the state laws and county ordinances pertaining to
animal control and management; educate the community in
responsible pet ownership and wildlife care; and provide for the
housing and care of stray, homeless, and animals impounded due
to violations of the County’s animal control ordinance.
In Fiscal Year 2008-2009, Animal Control Officers
responded to a total of 8,492 complaints. They issued 908
warnings and 178 citations.
The Animal Care and Control Shelter, located at 537
Hampton Street in McDonough, housed 7,840 animals during the
fiscal year. Of those, 629 animals were reclaimed by their owners,
928 were adopted from the shelter, and 674 went to licensed
rescue groups.
A monthly low-cost spay/neuter clinic continues, at no cost
to the County, to assist in lowering the number of unwanted
puppies and kittens in the community. Animal Control has
increased awareness of adoption opportunities through “Pet of
the Week” features in local media and on various Internet-based
adoption sites such as “Petfinder.com.”
Animal Control has developed a “Bite Prevention”
education program for children in Pre-K through Elementary
grades, and has established the “Friends of Henry County Animal
Shelter Volunteer Program,” allowing adults 18 years of age and
older the opportunity to assist in enriching the lives of companion
animals housed at the shelter and to assist with adoption and
rescue efforts.
CODE ENFORCEMENT
The Code Enforcement Division is responsible for
enforcing the Codes and Ordinances of the County. Code
Enforcement is required to assist other Departments of the County
in the prosecution of cases such as violators of the building codes,
health ordinances, water ordinances, and other violations. Usually,
the Code Enforcement Department will issue a warning notice to
violators, giving the violator an opportunity to comply within a
set time limit. A summons to Magistrate Court is normally the
last resort.
In FY 08-09, Code Enforcement Officers answered 6,029
complaints. They issued 1,826 warnings, and 87 citations. Code
Enforcement also escorted five houses being moved through
the County.
DEPARTMENT OF TRANSPORTATION
The Henry County Department of Transportation
(HCDOT) had a busy year in FY 08-09 on both road and other
County projects.
HCDOT paved 56 roads, a total of 26.30 miles, with a total
cost of $1,831,382.28 in asphalt. Among the road projects
completed was Ford Drive - 0.24 miles of this dirt road was
This Department of Transportation project, located at Highway 155 and Walker Road,featured a new signalized intersection.
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paved. Project included grading, base placement and paving along
with drainage improvements.
Other HCDOT projects included several pipe and culvert
replacements at various locations. HCDOT also assisted the Parks
and Recreation Department with grading projects at four parks.
EMERGENCY MANAGEMENT & E-911
The team of dedicated professionals at the Henry County
Emergency Communications Center (E-911) and the Henry
County Emergency Management Agency strives to assist the
citizens of and those who may travel through Henry County
through efficient, courteous, and reliable communications.
In FY 07-08, the E-911 Center received and dispatched
133,754 calls. Self-initiated calls, such as police traffic stops, etc.,
generated another 163,807 calls. Total calls for the year were
297,561, or an average of 34 calls every hour of the year.
EMA staff took part in a Hazardous Materials Drill at
Henry Medical Center, and an Ammonia Release Drill at Atlanta
Motor Speedway. They also took the E-911 Mobile Command
Vehicle to schools, churches and civic groups to demonstrate, and
attended and spoke at numerous other public meetings.
A better prepared community is a vital part of the overall
emergency management plan. The CERT (Community
Emergency Response Team) program is an example of how the
County is working to train citizens to handle and address
emergencies. When emergencies happen, CERT members can
give critical support to first responders, provide immediate
assistance to victims, and organize spontaneous volunteers at a
disaster site. CERT members can also help with non-emergency
projects that help improve the safety of the community.
In FY 07-08, 85 citizens were trained in CERT Volunteer
classes. A total of 58 people were trained in Storm Spotter
Volunteer classes, 9 volunteers were trained in two CPR classes,
and 7 volunteers were trained to open the Emergency Operations
Center (EOC) and assist there during an emergency.
Two members of the CERT Team compete in a CERT Competition held at the Jason T.Harper Event Center in April 2009.
Emergency Management & Public Safety officials meet for an Emergency OperationsCenter demonstration.
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Henry County, Georgia
FIRE DEPARTMENT
There were 745 fire calls by the Fire Department and
19,240 emergency responses by EMS, for a total of 19,985
responses during FY 08-09. EMS transported 10,687 patients.
The Inspections and Investigation Division conducted
6,913 existing building inspections and 1,386 new construction
inspections, held 312 pre-construction meetings, and reviewed
600 plans.
In FY 08-09, the Operations Division accomplished two
major projects. The first, was the installation of voice amplifiers
to each of our firefighters breathing apparatus face pieces. This
will allow clearer communication during firefighting activities.
The second major accomplishment was the implementation of the
Tactron Accountability System. This system is used to track
firefighters on emergency scenes. In both of these projects ,
the goal was to create a safer work environment for our
emergency personnel.
The Fire Department’s Community Relations Division’s
purpose is to educate the public to “Prevent the Preventable” fire
and life safety incidents. They do so through presentations and
career days at schools, both public and private, as well as home
school groups, senior centers and assisted living homes. They also
host tours of the Fire Safety Theater, located at Station 3 in
Stockbridge, and visits to other fire stations.
In FY 08-09, the Division gave 282 smoke alarms to
families in Henry County. In addition to the smoke alarms
distributed, they worked with a family having a hearing impaired
child, assisting them in purchasing and installing a special alarm.
Another service that Community Relations provides is assistance
with child safety seats. In FY 08-09, approximately 75 seats were
inspected and/or installed.
HUMAN RESOURCES
The Human Resources Department had a busy year in
2008-2009, taking care of County citizens and employees in a
variety of ways:
• HR processed 2,459 job applications, hired 141 new hires and held orientations for 52 of the newly
hired employees.
• HR hosted monthly wellness events (Lunch ‘n Learns, an employee Health Fair, and sporting events) for
and coordinated health and wellness options for
all employees.
• The County Post Office, operated through Human Resources, metered 96,622 outgoing pieces of mail, plus
handled all interoffice mail throughout the County.
• HR passed the FTA Drug and Alcohol Baseline Review
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and completed the annual Drug & Alcohol MIS Data
Collection Report.
• HR completed 38 open records requests.
• HR conducted the Annual Open Enrollment for employee benefits which included a change to a new
medical insurance provider, Blue Cross Blue Shield
of Georgia.
Henry County’s population has increased by more than 82,002
people between 2000 and 2009, while the ratio of County
employees per 1,000 residents has, on the average, decreased. The
increase in County employees in 2006 and 2007 was due to poll
workers and other part-time employees being added to the payroll.
Despite the relatively low average, Henry County has not only
been able to maintain, but increase its level of service to residents
through sound fiscal planning and dedicated employees. Examples
of the high level of service can be found in increased police and
fire protection, new libraries and judicial centers, and more
efficient use of financial resources.
PARKS & RECREATION
The Henry County Parks and Recreation Department is
dedicated to improving the quality of life for all the citizens of
Henry County by providing quality recreation and athletic
programs, opportunities, special events, facilities and amenities.
During 2008, construction was completed on Henry
County Parks and Recreation’s administrative offices at Heritage
Park. The Henry County Extension Service shares this facility
with Parks and Recreation, and replaces the Windy Hill
Activity Building.
The 1864 Nash House at Henry County’s Nash Farm Park
in Hampton will be turned into a Veterans’ Museum, complete
with artifacts and literature about the nation’s military past and
present beginning with World War I. This museum is expected to
be complete in 2009.
The Ola Girls Softball Association received three new
fields to call home in 2008. The three fields were constructed,
along with additional parking, to be used for various tournaments
and youth softball.
Henry County Parks and Recreation hosted its First
Annual Hall of Fame Banquet in October. The event was held in
honor of the people who contributed the time, talent, and/or
resources over the years that served as the foundation for the
outstanding programs and amenities that Henry County Parks and
Recreation offers today. Sixteen men and one woman were
inducted into the Hall of Fame inaugural class. The inductees
were Charles Bledsoe, R. W. Coley, Frank Craig, Richard Craig,
Sandy Craig, Harold Dodgen, Aaron Head, Warren Holder,
Reynolds Houston, Buster Jeffares, Jake Lindsey, David Mayo,
James Moore, Bill Orr, Carlos Ray, Bill Savage and Lawrence
Turner. Because many in the audience were not aware of its
colorful beginnings, the evening was an opportunity to share
Henry County Parks and Recreation’s history, including the fact
that it was 1973 before Henry County established a Recreation
Board and developed a Recreation and Open Space Plan, and
another year before the Recreation Department was started and a
Director hired. In addition to highlighting the past, Henry County
Parks and Recreation was also able to showcase just how far its
programs and facilities have come. During Commissioner Warren
Holder’s speech, he shared that the parks have grown from being
“a single mown field where the kids used everything from trees
and fence posts to rusty buckets for bases to include more than
1100 acres of park land featuring 74 baseball and softball fields,
17 football fields, 10 soccer fields and 22 tennis courts.”
Henry County’s reduction in work force during October
2008 resulted in Parks and Recreation absorbing Community
Service and accepting additional responsibilities. The Community
Service Program was formalized to provide a meaningful
restitution program for offenders who have been mandated by the
courts to perform community service hours for infractions such as
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Henry County, Georgia
DUI, suspended license, no insurance and various other
misdemeanor violations. The program may offer inmates the
opportunity to earn early release or otherwise offer probationers
the opportunity to pay their debt to society if they are unable to
meet the fine imposed. The program saves money, works for the
offenders, the detention center, staff, the county departments, and
most importantly, for the citizens of Henry County.
In FY-08-09, Community Service workers spent a total of
66,671 man hours of working. They picked up a total weight of
255,300 pounds of litter along 2,686.3 miles of County roads.
Adult & Youth Athletics
Henry County Parks and Recreation hosted the ISA Girls
Fast Pitch World Series, using Alexander, JP Moseley, Heritage
and Sandy Ridge Parks for five days. There were a total of 77
teams all of whom enjoyed a concert from recording artist Blake
Wise. This event took place at the Jason T. Harper Event Center
at Heritage Park. Every girl (approx. 800) and coach received a
meal from Chick-Fil-A.
HCPRD had six teams to play in the District Tournament,
with one team from Henry County competing and placing third
at state level for Adult Softball. Two teams participated in the
GRPA’s District 6th Adult Basketball Tournament and three teams
participated in the state level of Adult Flag Football.
Therapeutic Recreation
The Fall Games were held in Statesboro in October. Our
athletes also attended two sailing competitions this year; one in
Mobile, Alabama, and one in Macon, Georgia.
The Therapeutic Coordinator was chosen to attend World
Games in Idaho in 2009, and also attended a Games Training in
Colorado to get ready for this competition.
We continued our relationship with the YMCA and the
Henry County School System, for which we provided Wheelchair
Handball, Football and Basketball. This year, we were able to host
the Wheelchair Handball State Championship with eight JV teams
and Varsity teams visiting our Moseley Recreation Center. The
visiting players and coaches loved our facility and county
hospitality. The 2nd Annual Basketball Bash was held at the New
Locust Grove Recreation facility. The adult Tennis team, named
Henry County Havoc, was able to attend tournaments in Atlanta,
Tennessee, Florida, Hilton Head, and Illinois.
Programming
The tennis program is an adapted way to learn the game
of tennis. The courts are smaller for the younger children. With
this new program, the Department began its first Jr. Team Tennis.
The department held its First Annual Photography
Contest. The idea behind the contest was to receive pictures of
people enjoying our parks and use them in our catalogs and
calendars. There were more than 100 pictures submitted for the
A young competitor at the ISA Girls Fast Pitch World Series takes a swing at a pitch.
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four subject categories: Nature and Wildlife, Sports and Action,
On Location, and General. All the pictures were taken in one of
the County’s parks or during one of the Department’s events.
There was first, second, third and honorable mention in each of
the above mentioned categories.
In November, the Henry County Parks and Recreation
Department received two awards from the Georgia Recreation and
Parks Association. The Publication Award for Single Event was
awarded for the Easter Egg Hunt Flyer and the Multi-Event award
was given for the 2008 Calendar.
Special Events
Folks enjoyed a free movie, The Spiderwick Chronicles, at
the SoccerPlex in September and we also had our first ever Rock
‘n’ Roll Chili Bowl the last weekend of September at Heritage
Park. The Chili Bowl was a chili competition in which local
restaurants, clubs and individuals participated. October was also
very busy with the Fall Festival and the Haunted Trail. Visitors
to the Fall Festival enjoyed hayrides, a costume contest, a pumpkin
carving contest, shopping and trick-or-treating around the historic
village. The Haunted Trail had visitors trying to escape “The
Curse of the Scarecrow”. Many more special effects and scenes
were incorporated to make this the scariest trail ever. There was
also a Halloween Town for the younger children which featured a
kid-friendly haunted house, a magician and trick-or-treating. A
portion of the proceeds went to A Friend’s House.
The Battle of Atlanta was held again the first weekend of
November which brought in several thousand patrons. Visitors
enjoyed music, food, shopping and intense battle re-enactments.
Folktales & Moonlight was held the very next weekend and
visitors enjoyed music from the Pony Express band, roasting
marshmallows and hot dogs, and hearing stories from all over the
South. The year ended with A Heritage Christmas at Heritage
Park. Radio Disney came out and gave away prizes and visitors
enjoyed live entertainment from local dance studios and The
Regulars, pictures with Santa, hayrides and writing Christmas
cards to our troops.
Youth Leadership League
Henry County Parks & Recreation worked with
Connecting Henry, Life Management, and Juvenile Court to
develop a new Youth Leadership Program. This league will target
at-risk youth. The program would offer more non-athletic and
non-traditional activities. The kickoff was in June 2009.
POLICE DEPARTMENT
The Henry County Police Department continues to
provide citizens with the best possible law enforcement protection
through the upgrading of equipment and increases in personnel.
Stephen Bain was awarded first place in the Sports & Action category fo the Parks &Recreation photography contest for this photo taken at Heritage Park.
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Henry County, Georgia
In FY 2008-2009, the Police Department responded to 188,434
calls. They made 505 drug arrests and 1,075 driving under the
influence (DUI) arrests. Henry County saw decreases in
homicides, aggravated assaults, commercial burglaries, domestic
disputes, rapes, stolen vehicles, and speeding violations.
One area of concern to both police and citizens is the
increased presence of gangs and gang-related activity in Henry
County. The Police Department joined with other law
enforcement agencies in a community meeting on gang violence,
and formed a Criminal Apprehension and Gang Enforcement
(CAGE) unit. As of FY 07-08, the CAGE Unit had identified at
least 45 gangs that have or are operating in Henry County. In FY-
08-09, they made 175 felony arrests and 177 misdemeanor arrests.
The unit confiscated a number of drugs, including
methamphetamine, marijuana, cocaine and moonshine, along
with 22 firearms.
Another area of emphasis for the Police Department is
enforcement of traffic laws on I-75. The HEAT (Highway
Enforcement of Aggressive Traffic) Unit is comprised of one
Sergeant and three officers of the Uniform Patrol Division. HEAT
is designed to educate and enforce laws related to proper safety
restraint usage for adults and children, laws governing speed
enforcement, and impaired and aggressive driving. In FY 08-09,
the HEAT Unit issued 768 seat belt violation citations, 123 child
restraint violation citations, and 2,324 speeding tickets. They made
401 DUI arrests, 59 drug arrests, and 16 felony arrests.
SPLOST
Henry County Special Purpose Local Option Sales Tax
(SPLOST) is not considered part of the General Fund Revenues
and Expenditures. It is a separate account which operates solely
off the voter approved one percent sales tax collected.
Henry County’s Capital Improvement Program continues
Henry County Police Officer Jason Harper, with the H.E.A.T. Unit, operates laser. Groundbreaking ceremony held in Hampton for the Fortson Library.
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to benefit greatly from revenues provided by SPLOST, thanks to
the volume of retail trade in the county.
Over the course of the five-year SPLOST collections,
Henry County received a total of $179,165,741.
Voters passed a continuation of the SPLOST program in
November 2007. Collections began April 1, 2008, with an
expiration date of March 31, 2014. The SPLOST III program is
a six-year program.
In fiscal year 2009, $26,542,269 was collected in the
SPLOST III program. Over the course of the SPLOST III
collections, Henry County has received a total of $33,791,496.
Some of the major projects to be constructed in the next
year are adding an additional Library, two additional recreation
centers and two additional Senior Centers.
STORMWATER MANAGEMENT
The Henry County Stormwater Management Department
was a busy place in Fiscal Year 2009. A few highlights include:
• Henry County Storm Sewer System mapping is well
underway; currently close to ½ of the county MS4
is inventoried.
• The maintenance crews completed more than 100
maintenance, repair and new construction projects.
The Environmental staff hosted a number of successful public
outreach events, including:
• 975 brochures about protecting the environment were
distributed to homeowners, business owners and
posted at libraries.
• 15 volunteers were trained during two Chemical and
Biological Training Workshops for the
Adopt-A-Stream Program.
• 3278 Fifth grade students experienced the
Stormwater Public Outreach
Macroinvertebrate Presentation during
the annual Cubihatcha Outdoor
Environmental Project.
• 2009 Rivers Alive event included 129 volunteer
Children enjoy the new playground which was constructed at Sandy Ridge Park. Stormwater Management’s water sampling helps provide an accurate account of the healthof Henry County’s streams.
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Henry County, Georgia
participants that cleaned 7200 lbs along 0.25 miles of
the South River
• Stormdrain Marking which included nine volunteers
who marked 76 Storm drains
The Environmental staff continues to implement an intensive Illicit
Discharge Elimination Program. Staff inspects outfalls and works
with commercial and industrial property owners to educate them on
how to eliminate offsite discharges to the County’s creeks
and streams.
The Inspection staff received and responded to more than 425
complaints and performed more than 100 routine inspections. The
department reviewed and approved three residential plan submittals
and 23 commercial/industrial plan submittals.
TRANSIT
The function of Henry County Transit is to provide safe,
reliable, accessible, and affordable transportation to the citizens of
Henry County. Henry County Transit provides curb-to-curb service
based on a first-come-first-served reservation system Monday-Friday
6:00 am to 6:00 pm. Fares are $4 per person per stop for citizens under
age 60. For citizens over 60 years of age, the fare is $2 per person
per stop.
In FY 08-09, the Transit Department provided 81,529 trips for
citizens attending medical, shopping, education and employment
activities. Of those trips, 49,488 were provided for non-elderly
citizens, and 32,041 for elderly residents.
The Transit Department was awarded over $400,000.00 in
American Recovery and Reinvestment Act funds for
capital projects.
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Government-wide financial statements are designed to
provide readers with a broad overview of Henry County’s
finances, in a manner similar to a private sector business. There is
one government-wide financial statement presented in this report,
the Statement of Net Assets (Table 1). This statement presents
information on all of the County’s assets and liabilities, with the
difference between the two reported as net assets. The Statement
of Activities (Table 2) provides information on the County’s
revenues and expenses and reports the difference between the two
as the change in net assets. Over time, increases and decreases in
net assets may serve as a useful indicator of whether the financial
position of the County is improving or deteriorating.
In the case of Henry County, assets exceed liabilities by
$575,539,805 at the close of the most recent fiscal year. By far the
largest portion of the County’s net assets (74.6 percent) is its
investment in capital (e.g., land, buildings, machinery and
equipment, and roads), less any related debt used to acquire those
assets that are still outstanding. The County uses these assets to
provide services to citizens; consequently, these assets are not
available for future spending.
An additional portion of Henry County’s net assets (14.9
percent) represents resources that are subject to external
restrictions on how they may be used. The remaining 10.5 percent
balance of unrestricted net assets may be used to meet the
government’s ongoing obligations to citizens
and creditors.
Financial Snapshot
2009 2008
Total Assets $762,553,214 $684,566,638
Total Liabilities $187,013,409 $107,773,575
Total Net Assets $575,539,805 $576,793,063
TABLE 1 • Statement of Net Assets as of June 30, 2009
2009 2008
Total Revenues $173,292,999 $188,272,601
Total Expenditures $174,546,256 $141,811,894
Increase in Net Assets $ (1,253,257) $ 46,460,707
Net Assets, July 1 2009 $576,793,063 $530,332,356
Net Assets, June 30, 2009 $575,539,805 $576,793,063
TABLE 2 • Statement of Activities for the Fiscal Year Ended June 30, 2009
THE LOCAL ECONOMY
Henry County is strategically located along
I-75 with a total of seven interchanges within its
borders. With a low cost of living, temperate climate
and easy access to Atlanta, Henry County provides all
the conveniences of a large city, in a small town
atmosphere. State and national economic indicators
place Henry County in an enviable position as one of
the nation’s fastest-growing communities, and in fact,
between 2000 and 2006, Henry County has been the
2nd fastest-growing county in Georgia, and the 8th
fastest-growing county in the nation. Henry County
has added 66,693 residents during that period, and as
of July 1, 2009, had an estimated population
of 201,343.
This continued growth has increased the
demand for additional retail and commercial services
by fueling growth in the economic sector. Henry
County has a rich variety of retail establishments
ranging from large stores in outlying shopping centers
to small “Mom and Pop” shops that serve the
downtown areas. In fact, the Tanger Factory Outlet
shopping complex in Locust Grove draws more than
two million shoppers annually.
The unemployment rate for Henry County is
currently 10.1 percent, reflecting the current economic
strain the country is facing, but the county rate remains
less than the unemployment rate for the State of
Georgia, which is currently 10.5 percent.
In addition to the permanent residents and
businesses of Henry County, the County hosts several
major sporting events each year, aiding in the export
of our tax burden through our Local and Special Local
Option Sales Taxes. Two major National Association
of Stock Car Racing (NASCAR) events are held each
year at the Atlanta Motor Speedway in Hampton.
Atlanta Motor Speedway accounts for more than half
of metro Atlanta’s total revenue derived from sports
and was projected to bring in $2.275 billion of the
metro area’s $4.5 billion income from sports from
years 2000-2006. On race day, Atlanta Motor
Speedway holds in excess of 125,000 fans, making it
one of the 10 largest cities in Georgia for the day.
Henry County also plays host each summer to
the AABC Roberto Clemente World Series for 7-8
year-old baseball players, the 7 year-old Dizzy Dean
World Series, the Independent Softball Association
Youth Fast Pitch World Series, a BMX National
Tournament, and Civil War Re-enactments at Nash
Farm Battlefield, bringing thousands of families from
around the country to the County. Currently, more
than 21 hotel and motel facilities provide over 2,100
guest rooms throughout the County.
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Henry County, Georgia
GENERAL FUND
The General Fund is the chief operating fund of Henry
County. At June 30, 2009, the County’s General Fund reported
an unreserved fund balance of $43,079,966 while total fund
balance reached $43,131,808. The balance of the County’s
General Fund decreased by $8,644,993 during the current fiscal
year. This was due to the decrease in revenues like LOST and
interest revenue and increases in expenditures throughout the
General Fund. The original budget used $8,900,000 of fund
balance and we were able to decrease that need by $255,007
during the year.
LEASE PURCHASE FUND
In fiscal year 2004, Henry County created the Lease
Purchase Fund to track lease purchases separately from any other
capital projects fund. Henry County enters into lease purchase
agreements for the purchase of land, equipment, vehicles, and
buildings through an agreement between the Association of
County Commissioners of Georgia (ACCG) and qualified
financial institutions. The year end fund balance for the Lease
Purchase Fund is $4,4429,490.
CAPITAL ASSETS
Henry County’s investment in capital assets as of June 30,
2009 amounts to $577,107,255 (net of accumulated depreciation).
This investment in capital assets includes land, buildings and
system improvements, machinery and equipment, park facilities,
roads, highways, and bridges.
LONG-TERM DEBT
At the end of the current fiscal year, Henry County had a
total bonded debt outstanding of $87,240,000 which is backed by
the full faith and credit of the government. The bonds will be paid
off with proceeds from the monthly collection of 2008 SPLOST
revenue. Henry County maintains an “Aa2” issuer rating from
Moody’s and an “AA” rating from Standards and Poor for general
obligation debt. State statutes limit the amount of general
obligation debt a governmental entity may issue to 10 percent of
its total assessed valuation.
SPLOST
The 2008 Special Purpose Local Option Sales Tax
(SPLOST) accounts for the financial resources provided from the
2008 one percent Special Local Option Sales Tax. These resources
must be used for various building projects and road improvements.
At the end of fiscal year 2009, the total fund balance was
$68,072,510, an increase from $62,733,469 during the prior year.
The increase in fund balance is due to SPLOST bonds being issued
for both the County and the Cities. As the large projects continue
to be built, the fund balance will decrease over the life of the
SPLOST program.
IMPACT FEE
The Henry County Impact Fee fund closed Fiscal Year
2009 with a fund balance of $2,612,270, a decrease of $1,918,591
or 42.3 percent from the last fiscal year. The decrease is due to the
slow down in the housing market.
The Local Economy
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ASSETS
Governmental assets installed during the year totaled
$42,400,140. Major projects consisted of the following:
• Acquisition of land for right-of-ways
• Acquisition of land for parks
• Acquisition of land for future governmental use
• Upgrading of fleet for entire County
• Addition of completed roads
• Equipment for public safety and public works
• Computer servers and equipmentThe largest portion of the increase came from construction in
progress. Henry County’s SPLOST program is currently building
capital projects and road projects that are at their peak of
construction. The County purchased a building to become the
new governmental annex with Impact Fee and general fund
money that added to the construction in progress report as well.
BUDGETARY HIGHLIGHTS
Property Taxes increased by $2,728,011 (3.8 percent)
during the year. Most of this increase is due to new growth on the
commercial side of property taxes. Sales Taxes decreased by
$4,952,229 (10.0 percent) during the year. This is mainly due to
the economic downturn. Unrestricted investment earnings
decreased by $2,497,449 (73 percent) during the year because of
the fall of interest rates related to the economy. During the year,
there was a decrease of $2,070.526 in appropriations between the
original and final amended budget, which can be summarized
as follows:
• Decrease in general government activities amounting to $9,973,288 due to the distribution of unallocated funds
originally budgeted for vacancies, new positions, and
cost of living increase.
• Increase in judicial functions: $886,897, due to the addition of a new State Court Judge, the additional staff
for that Judge, and the additional staff needed in the
Solicitors office to maintain enough staff to keep up
with the additional court time.
• An increase in public safety function totaling $4,938,039, due to additional positions throughout the
public safety function. We continued to add additional
Jailors to staff the expanded jail facility. The police
department also added more patrolmen in an effort to
deflect crime brought about by the current struggling
economy. Additional employees at the Sheriff ’s office
and the fire department were added as well.
• An increase in public works services and related and capital assets amounting to $1,104,948, due to the
increased productivity of the DOT crews. More asphalt
was put down in fiscal year 2009 than we ever
accomplished previously.
• Increase in health and welfare totaling $570,745.
• Increase in culture and recreation equaling $598,230, due to additional personnel for after school and summer
camp programs along with additional programs being
run by the recreation department. We purchased
additional acreage that has to be maintained by the
grounds crew and we had to purchase additional
equipment to make sure we keep up with the growing
Parks & Recreation Department.
• Decrease in housing and development of $196,097, due to the downturn in the housing market.
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Henry County, Georgia
The key values of the County’s financial management
include fiscal integrity, prudence, planning, accountability,
honesty, and openness. Specifically, it is the County’s intent to
maximize the level of public goods and services while
minimizing the level of debt.
If effectively used, the County’s budget serves as the
primary tool in allocating financial resources to programs
and services. Specifically, the budget can serve as a policy
making tool, a management tool, a financial tool, and a
communication tool.
For accountability purposes, the County operates in a
“fish bowl.” That is, decisions are made in a open public forum
and the County is accountable to its citizens while
pursuing goals of efficiency and effectiveness.
Henry County’s financial statements have been
audited by Mauldin & Jenkins, Certified Public
Accountants, LLC. The audit was conducted in
accordance with auditing standards generally accepted in
the United States of America and Government Auditing
Standards issued by the Comptroller General of the
United States. Those standards require that the audit be
planned and performed to obtain reasonable assurance
about whether the financial statements are free of material
misstatement, whether caused by error, fraudulent
financial reporting or misappropriation of assets.
An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as
evaluating the overall financial statement |presentation.
Accordingly, the audit was designed to obtain reasonable, rather
than absolute, assurance about the financial statements.
This financial report is designed to provide a general
overview of Henry County’s finance. Information in this report
is taken from the 2008-2009 Certified Annual Financial Report,
which is available for public review on the Finance Department
page of the Henry County Board of Commissioners’ website at
www.co.henry.ga.us.
Key Values & Financial Reporting
“The key values of the County’s financial
management include fiscal integrity,
prudence, planning accountability,
honesty, and openness.”
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29Fiscal year ending June 30, 2009. An analysis of the net change in the fund balance of the General Fund
for the last eight fiscal years is shown. The balance decreased by $8,696,835.
Net Change in Fund Balance
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009
$25,765,361
$26,524,487
$35,144,210
$35,745,892
$47,482,872
$53,561,758
$50,968,119
$51,776,801
$43,079,966
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Henry County, Georgia
CASH MANAGEMENT
Henry County has a responsibility to carefully account for
public funds, to manage County finances wisely, and to plan for
the provision of public services. The process is complex because
unlike private businesses, Henry County has a broader range of
responsibilities. The County is expected to address the
community’s social issues, protect the citizens’ interests, provide
public safety, and enforce laws and regulations. The key values of
the County’s financial management include fiscal integrity,
prudence, planning, accountability, honesty, and openness.
Specifically, it is the County’s intent to maximize the level of
public goods and services while minimizing the level of debt. In
this effort, Henry County has contracted with Wachovia Bank to
provide banking services, and Merrill Lynch to provide investment
services. All operating funds of the County are carried in interest-
bearing checking accounts, which bear interest at a special rate for
non-profit and government entities. The County does not currently
incur financial fees or charges for banking services. In relation to
our prudent financial management, Henry County maintains an
Aa2 credit rating from Moody’s Investor Services. This rating
produces significant interest savings and is solid evidence of our
financial strength and stability.
BUDGET PROCESS
The annual budget serves as the foundation for Henry
County’s financial planning and control. All departments and
agencies of Henry County are required to submit requests for
appropriation to the County Manager in March each year. The
County Manager uses these requests as the starting point for
developing a proposed budget. The County Manager then presents
this proposed budget to the Board of Commissioners for review
during the month of May.
The Board of Commissioners is required to hold public
hearings on the proposed budget and to adopt a final budget by
no later than June 30, the close of Henry County’s fiscal year. The
appropriated budget is prepared by fund and department.
The County Manager may make transfers of
appropriations within a department. Transfers of appropriations
between departments and the appropriation of additional funds,
however, require the special approval of the Board
of Commissioners.
COUNTY FUNDS
This report includes all funds of the County, as well as
those component units that have been determined to meet the
criteria for inclusion in the County’s reporting entity.
Henry County Water and Sewerage Authority, the Henry
County Health Department, the Henry County Library System,
and the Henry County Development Authority are all legally
separate entities that are component units of the County due to
the significance of their operational or financial relationships with
the County. Financial information for these component units is
reported separately from the financial information presented for
the primary government itself. Financial information on these four
entities can be found in the Notes to the Financial Statement in
the 2008 Henry County Comprehensive Annual Financial Report
at www.co.henry.ga.us/Finance.
Government Policies
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Appropriations: An authorization granted by the Board of
Commissioners to spend revenue for purposes specified in the
appropriation act.
Assets: Items of ownership. Assets can include cash, stock, land,
buildings, machinery, furniture, and other equipment. There are
several categories of Assets:
• Capital Assets: Assets of a long-term character (beyond the current year) that are intended to continue to be held or
used, such as land, buildings, vehicles, machinery,
furniture, and other equipment.
• Net Assets: The difference between total capital assets and total capital liabilities. (Example: If the County owns a
building worth $10 million, and we owe $4 million on it,
the Net Asset of the building is $6 million.)
• Restricted Assets: Assets that may not be used for normal operating purposes because of the requirements of
regulatory authorities, provisions in bond contracts, or
other legal agreements, but do not have to be accounted
for in a separate fund.
• Unrestricted Assets: Funds established to account for assets or resources that may be utilized at the discretion of the
Board of Commissioners.
Bonds: A certificate of debt issued by the County government
guaranteeing payment of the original investment plus interest by
a specified future date. (For example: Henry County issued a
$25,000,000 general obligation bond in 2004 to fund SPLOST
Capital Improvement projects. The bond plus interest is to be paid
back during fiscal years 2007, 2008 and 2009. It will be paid off
with proceeds from the monthly collection of SPLOST revenue.)
Budget: A plan of financial operation using an estimate of
proposed expenditures for a given period of time (a fiscal year)
and an estimate of proposed revenue to finance the expenditures.
Expenditures: Government purchases which can be financed by
revenue and/or government borrowing, ie. bonds, tax anticipation
notes, etc.
Fund Balance: The portion of fund revenue over expenditures
available for use.
General Fund: A fund used to account for the ordinary operations
of the County government that are financed from taxes and other
general revenue.
Liabilities: Future spending of revenue as a result of past
transactions and other past events. Liabilities are reported on a
balance sheet and are divided into two categories:
• Current Liabilities: These liabilities are reasonably expected to be liquidated within a year. They usually include
payables such as wages, accounts, taxes, and accounts
payable, unearned revenue when adjusting entries,
portions of long-term bonds to be paid this year, short-
term obligations, and others.
• Long-term Liabilities: These liabilities are reasonably expected not to be liquidated within a year. They usually
include long-term bonds, notes payable, long-term leases,
pension obligations, and long-term product warranties. In
these liabilities the County has to pay after a fixed period
of time, usually longer than a year.
Revenue: Financial resources other than from interfund transfers
and debt issue proceeds. Henry County receives Revenue through
property taxes, sales and other taxes, licenses and permits, grants,
fines and forfeitures, charges for service, administration fees,
investment income, and miscellaneous sources.
Glossary of Terms
Henry County Board of Commissioners
140 Henry Parkway • McDonough, GA 30253
770.288.6000 • www.henrycounty-ga.org
Design: Henry County Communications Department