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120_010_Proposed Budget
CITY OF TYBEE ISLAND FISCAL YEAR 2014- 2015 PROPOSED OPERATING & CAPITAL BUDGET CITY OF TYBEE 5LAND, GE aRGOA SUMMARY OF PROPOSED LuSCA 2024-2(315 BUoGET ( PROPOSED BUDGET I FUND DESCRIPTION $ 10,664,118 GENERAL FUND - 100 SPECIAL REVENUE FUNDS $ 84,256 * EMEREGENCY 911 TELEPHONE FUND- 215 $ 2,018,000 * HOTEL-MOTEL FUND- 275 $ 2,1132,256 TOTAL SPECIAL REVENUE FUNDS CAPITAL PROJECT FUNDS $ 2,096,677 * SPLOST 2008 FUND 320 $ 856,789 * SPLOST 2003 FUND 321 $ 901,000 * SPLOST 2014 FUND 322 $ 12,800,000 * GRANT CAPITAL PROJECT FUND- 340 16,654,466 TOTAL CAPITAL PROJECT FUNDS ENTERPRISE FUNDS $ 5,227,279 * WATER &SEWER FUND-505 $ 596,504 * SOLID WASTE COLLECTION FUND- 540 $ 1,342,411 * RIVER'S END RV PARK FUND- 555 $ 7,166,194 TOTAL ENTERPRISE FUNDS I $ 36,587,034 (GRAND TOTAL FY2015 PROPOSED BUDGET FIVE YEAR CAPITAL IMPROVEMENT PLAN $ 19,343,599 * FISCAL YEAR 2014-2015 BUDGET $ 2,256,250 * FISCAL YEAR 2015-2016 BUDGET $ 1,860,463 * FISCAL YEAR 2016-2017 BUDGET $ 3,502,225 * FISCAL YEAR 2017-2018 BUDGET $ 551,970 * FISCAL YEAR 2018-2019 BUDGET $ 187,300 * FISCAL YEAR 2019-2020 BUDGET CITY OF TYBEE [SLAND, GEORGIA FISCat YEAR 2015 PROPOSED OPERA_—NG r CAP—LOL BUDGETS SECTION 1 GENERAL FUND e 100 SECTION 2 SPECIAL REVENUE FUNDS 215 275 SECT.ON 3 CAP 74L PROJECT FUNDS 320,321,322 & 340 SECTI •N 4 ENTERPRISE FUNDS ® 505, 540, & 555 SECTION 5 FIVE YEA AR CAPITAL -MPROVEMENT PLAN GENERAL FUND CITY OF TYBEE ISLAND TABLE OF CONTENTS GENERAL FUND OPERATING AND CAPITAL BUDGET PAGE DEPARTMENTAL SUMMARIES 1 OVERVIEW 2-3 General Fund Revenue Highlights General Fund Expenditures: 4 1- City Council 5 2- Clerk of Council 6 3- City Manager 7 4- Finance Department 8 5- Legal 8-9 6- Information Technology Department 10 7- Human Resources Department 11 8- Municipal Court 11-13 9- Police Department 14-17 10- Fire Department 18-22 11- Public Works Deopartment 23 12- Beach Related Department 23 13- Non-profit Agencies 24-25 14- Planning and Zoning Department 26 15- Main Street Department 26-27 16- Parking Department 28 17- Debt Service 28 18- Other Financing Sources CITY OF TYBEE ISLAND FOSCAL YEAR 2014-2015 PROPOSED OPERATING BUDGET GENERAL FUND BUDGET HIGHLIGHTS The first column of the budget represents the City Manager's budget proposal recommendations. The second column represents the Department Head's proposal. The columns highlighted in pink represent the current year budget,year-to- date expenses, and budget balances as of March 31, 2014. The sixth column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15. The seventh and eighth columns (yellow) represent the actual year-to-date expenses, "FY13 Actual" through June 30, 2013, and the column next to it, "Variance between FY15 vs. FY13" represents the difference between the FY15 Departments budget proposal,and the FY13 actual expenses. OVERVIEW As compared to current year's budget, the proposed General Fund Operating and Capital Budget for FY2014-2014 increased by $1,394,560 from $9,213,642 to $10,608,202 due to various reasons. The most significant change to the budget includes the inclusion of a $1,000,000 transfer out expenditure from the General Fund to the Capital Project Fund 340 to finance the City's portion of the beach improvement project is scheduled for fiscal year 2015. Another significant increase in the General Funds revenue budget is an increase in the planned use of prior year fund balance; however, the planned use of the prior year fund balance is not to cover the budgeted expenditures over budgeted revenue shortfall. In prior years', the City set aside money within the fund balance to pay for future beach improvement project is managed by the U.S. Corp of Engineers and the City set aside money to retrofit buildings with more energy efficient heat & air conditioning systems; the City shall use these funds to finance the beach improvement project and make energy efficient upgrade to a specific building. Thus, the City increased the prior year fund balance budget by 382,699 from$571,301 to$954,000. Health insurance benefit will increase by 13%and the electricity cost will increase by 3.04%; therefore, each department was increased to reflect these changes. The City anticipates hiring one full-time, two part-time employees and reclassifying one employee position to fulfill State mandated requirements for storm-water management and to provide essential staffing for public safety. The City anticipates spending $1,070,618 on capital outlay that includes $230,500 in funding from grants and $321,022 funding from less than 2%interest loans. The Georgia Municipal Association manages the City's pension plan and the plan only covers full-time employees. The Georgia Municipal Association issued January, 2014 Actuarial Report which shows that although, the annual contribution rate decreased by (.04%), the annual contribution amount increase by $36,368, from $419,168 to $455,536. The contribution amount increased relative to the total annual salaries costs which increased by$270,400 from $3,010,549 to $3,280,949. The State of Georgia mandates that all municipalities pension plans are 70% funded; currently, the City is funded ration 82.43%based on the actuarial accrued liability to the unfunded actuarial accrued liability. The funded ratio relative to the market is 92.89% The proposed property tax millage rate is 4.185 which will generate approximately $1,774,612 in real & personnel property taxes, motor vehicle taxes and mobile home taxes. The net digest is $423,476,129 which represents a ($2,741,620) decline from the prior year's values. 1 General Fund FY15 Budget Highlights GENERAL FUND REVENUE-HIGHLIGHTS The schedule below shows a listing of revenue line item accounts whose budgets will change: • s 31 1200 Property Tax Prior Years 200,000 4].,500; 241,500 ✓ I- 31 1320 ProppertyTax-MobileHomes 89,503 32,503 57,000 P. • 39 1200 Hotel/Motel Transfer In 968,000 1,000) 1,018,000 ✓ ► 39 1300 Prior Yr Fund Balance 954,000 382,699 571,301 37 Contribtions-City of Savannah 0 (117,000) 117,000 P 35 1172 Information Tech Fees 28,000 (16,838) 44,838 P ► 34 2906 Parking Cost Reimbursement 10,000 (5,000) 15,000 ► ► 31 1710 Franchise Tax Electric 297,000 (4,000) 301,000 V • 32 2990 Engineering Review 12,000 (3,000) 15,000 • • 34 2903 Police Cost Reimbursement 0 (3,000) 3,000 ► • 34 2905 DPW Cost Reimbursement 0 (3,000) 3,000 PP • 34 2904 Fire Cost Reimbursement 0 (2,000) 2,000 ► P 34 1910 Election Qualifying Fee 0 (1,500) 1,500 p ► 32 4100 Business License Penalty 500 (200) 700 • • 33 4400 DOT LMIG Grant Revenue(estimate) 31,500 (554) 32,054 ► • 34 9301 Returned Ck Fees General 50 (50) 100 Total General Fund Decreases: 4,313,421 163,681 4,149,740 FY15 Variance IS'▪ D Proposed between FY15 FY14 o o General Ledger Account Description Budget VS FY14 Budget ✓ ► 31 1310 Motor Vehicle Tax 89,503 32,503 57,000 ►31 3100 Sales&Use Tax Rev (LOST) 1,190,000 140,000 1,050,000 V • 32 3200 Film Permitting Fee 1,000 100 900 • • 32 3103 Palms Up Fees 1,000 500 500 V • 32 3900 Zoning Variance Requests 3,500 500 3,000 V • 32 3901 Recording Fees 6,000 1,000 5,000 • • 32 3120 Building Inspections 20,000 2,000 18,000 ►32 3000 Regulatory Fees 110,000 5,000 105,000 • • 32 3101 Building Permits 110,000 20,000 90,000 • • 34 2120 Police Svcs-Accident Rep 100 100 0 • • 34 5420 Processing Fee 500 200 300 • r 34 6901 Vehicle Impound Fees 500 200 300 ► • 34 7501 City Facilities Rentals 39,000 1,000 38,000 • ► 34 2200 Fire Protect Subscriptions 11,575 1,375 10,200 • • 34 5416 Parking Rev Decal/Multiday 200,000 20,000 180,000 • • 34 5415 Parking Revenue Meters 150,000 50,000 100,000 r • 34 5418 Parking Rev-Pay/Display 2,100,772 281,922 1,818,850 • • 35 1176 Late Fees-Parking 50,000 5,000 45,000 V • 35 1175 Fines and Violations-Parkin 300,000 30,000 270,000 ► • 35 1170 Police Fines City Portion 400,000 40,000 360,000 • • 38 9003 Miscellaneous Revenue 20,000 5,000 15,000 ► ► - 39 2100 Sale of Assets 5,000 4,000 1,000 39 Suntrust Bank Loan Proceeds-E911 134,522 134,522 0 • 39 Suntrust Bank Loan Proceeds-PW 186,500 186,500 0 r • 39 1100 Transfer In from Water&Sewer 302,000 302,000 0 Total General Fund Increases: 5,431,472 1,263,422 4,168,050 Net Change: 1,427,103 2 General Fund FY15 Budget Highlights GENERAL FUND REVENUES—HIGHLIGHTS CONTINUED: • The city is expecting the Local Option Sales Tax, (LOST) to increase by$140,000; • Parking Pay/Display revenue is expected to increase by$281,922; • A$302,000 transfer in from the Water&Sewer funded is budgeted under Other Financing Sources. This is money that the city gave to the Water&Sewer Fund during the current year during an emergency situation; • The transfer in from the Hotel-Motel Fund 275 is reduced by (S50,000) from $1,018,000 to $968,000 in order to leave money in the hotel-motel fund to use to pay for hotel-motel audits; • The budget line item, 39.1300, prior year fund balance increased by$382,699 from $571,301 to $954,000.The City is using $900,000 of fund balance that was reserved for the beach improvement project and $54,000 of fund balance that was reserved for making energy efficient upgrades to buildings. None of the prior year fund balance shall be used to balance a shortfall in the normal operating functions of the budget. • The plans to finance emergency 911 system equipment for$134,522 with a 1.44% loan from SunTrust Bank; and • The plans to finance public works equipment (graders, backhoe and truck scale) for $186,500 with 1.995% loan from SunTrust Bank. e i 3 General Fund FY15 Budget Highlights GENERAL FUND EXPENDITURES-HIGHLIGHTS 1. City Council Department: The City Council's budget increased by$13,847 from $159,702 to$173,549 due to the following: • $4,500 is added to the benefits line item, 51.1400 in order to provide the city council members a cell phone allowance of$1,200 each; and • Property liability insurance, 52.3100 increased by$6,129. Variance FY15 FY14 FY14 between Variance Q a Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 CITY COUNCIL 1110 51 1100 Salaries &Wages 20,400 20,400 18,700 1,700 0 5,100 15,300 1 1110 51 1400 Mayor Benefits 8,400 750 563 188 7,650 188 8,213 2 1110 51 2200 FICA Soc Sec Contribution 1,265 1,265 984 281 0 328 937 3 1110 51 2300 FICA Medicare Contri butio 296 296 230 66 0 77 219 4 51 Total PERSONNEL COSTS 30,361 22,711 20,476 2,235 7,650 5,692 24,669 5 1110 52 1100 Council Fees 0 0 0 0 0 15,800 (15,800) 6 1110 52 1200 Professional Services 0 0 0 0 0 4,869 (4,869) 7 1110 52 2110 Garbage Charges 346 346 288 58 0 403 (57) 8 1110 52 3100 Property&Liability Insu 91,829 85,700 85,937 (237) 6,129 28,370 63,459 9 1110 52 3220 Postage/Freight 200 200 154 46 0 82 118 10 1110 52 3300 Advertisment 0 0 0 0 0 900 (900) 11 1110 52 3501 Travel &Related-Mayor 4,500 4,700 4,078 622 (200) 1,704 2,796 12 1110 52 3502 Council travel -W.Doyle 2,000 1,900 2,089 (189) 100 1,862 138 13 1110 52 3503 Council Travel-B.Brown 1,700 1,700 1,177 523 0 839 861 14 1110 52 3504 Council travel -R.Calla 1,700 1,700 1,176 524 0 736 964 15 1110 52 3505 Council travel -B.Garbet 1,700 1,450 1,037 413 250 1,244 456 16 1110 52 3506 Council travel -Monty Pa 1,700 1,500 1,006 494 200 1,175 525 17 1110 52 3507 Council travel -Wolff 1,800 2,500 2,244 256 (700) 2,020 (220) 18 1110 52 3600 Dues and Membership Fees 10,000 10,000 8,399 1,601 0 6,940 3,060 19 1110 52 3701 Education&Training-Ma 800 800 578 222 0 500 300 21 1110 52 3702 Education-W.Doyle 1,350 1,350 1,210 140 0 735 615 22 1110 52 3703 Education-B Brown 1,350 1,350 985 365 0 1,005 345 23 1110 52 3704 Education-R.Callahan 1,350 1,350 985 365 0 1,349 1 24 1110 52 3705 Education-B.Garbett 1,350 1,600 1,505 95 (250) 1,130 220 25 1110 52 3706 Education -M.Parks 1,350 1,550 1,405 145 (200) 1,720 (370) 26 1110 52 3707 Education -Wolff 1,250 550 535 15 700 1,030 220 27 52 Total PURCHASED\CONTRACTED 126,275 120,246 114,788 5,458 6,029 74,413 51,862 28 1110 53 1100 Supplies &Materials 1,250 1,257 1,254 3 (7) 1,256 (6) 29 1110 53 1210 Water/Sewer Charges 388 288 208 80 100 279 109 30 1110 53 1230 Electricity 9,275 9,000 5,449 3,551 275 6,951 2,324 31 1110 53 1310 Food-Officials &Functi 5,800 6,100 6,096 4 (300) 4,526 1,274 32 1110 53 1710 Volunteer Appreciation 200 100 0 100 100 0 200 34 53 Total SUPPLIES 16,913 16,745 13,007 3,738 168 13,012 3,901 36 D Total I City Council Budget: 173,549 159,702 148,270 11,432 13,847 93,117 80,432 37 4 I General Fund FY15 Budget Highlights 2. Clerk of Council Department: As compared to the current fiscal year,the Clerk of Council's budget increased by a net amount of$26,282 from $101,482 to$126,264. ® $3,000 is added to cover the cost of special events; • $23,000 is added to acquire agenda preparation software; e $450 is added to employee benefits to increase the cell phone allowance; and ® $807 is added to health insurance benefits due to a 13% insurance premium increase. Dept Request Status Quo Variance FY15 FY14 FY14 between Variance a Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 CLERK OF COUNCIL 1130 51 1100 Salaries&Wages 53,800 55,090 44,264 10,826 (1,290) 45,470 8,330 1 1130 51 1400 Employee Benefits 1,200 750 689 61 450 375 825 2 1130 51 2100 Health Insurance Benefits 6,812 6,005 5,190 815 807 5,565 1,247 3 1130 51 2200 FICA Soc Sec Contribution 3,494 3,462 2,757 705 32 2,865 629 4 1130 51 2300 FICA Medicare Contribubo 817 810 645 165 7 670 147 5 1130 51 2400 Retirement Contributions 6,200 6,590 6,010 580 (390) 138 6,062 6 1130 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 7 1130 51 2700 Workers Compensation 205 205 121 84 0 0 205 8 51 Total PERSONNEL COSTS 72,528 72,912 59,675 13,237 (384) 55,083 17,445 9 1130 52 1110 Recodification Service 8,751 8,151 2,768 5,383 600 6,553 2,198 10 1130 52 1125 Election Expense 4,049 4,049 0 4,049 0 0 4,049 11 1130 52 2110 Garbage Charges 50 50 10 40 0 39 11 12 1130 52 3100 Property/Liability Insura 300 300 241 59 0 947 (647) 13 1130 52 3220 Postage/Freight 0 0 0 0 0 0 0 14 1130 52 3300 Advertising 1,900 1,400 467 933 500 1,096 804 15 1130 52 3400 Print&Binding 0 0 0 0 0 0 0 16 1130 52 3500 Travel &Related Expenses 3,500 3,750 3,713 37 (250) 2,985 515 17 1130 52 3600 Dues&Fees 300 300 249 51 0 3,136 (2,836) 18 1130 52 3700 Educ&Training 1,350 1,720 1,160 560 (370) 1,275 75 19 1130 52 3930 Record Management 1,500 900 230 670 600 324 1,176 20 52 Total PURCHASED\CONTRACTED SER 21,700 20,620 8,837 11,783 1,080 16,355 5,345 21 1130 53 Supplies&Materials-Events 3,000 0 0 0 3,000 0 3,000 22 1130 53 1100 Supplies&Materials 2,100 2,360 1,917 443 (260) 2,010 90 23 1130 53 1101 Supplies-Green Team 2,000 2,000 1,970 30 0 0 2,000 24 1130 53 1210 Water/Sewer Chgs 40 40 6 34 0 30 10 25 1130 53 1230 Electricity 1,546 500 150 350 1,046 965 581 26 1130 53 1400 Books&Periodicals 100 100 0 100 0 0 100 27 1130 53 1600 Small equipment 0 1,000 961 39 (1,000) 0 0 28 1130 53 1720 Uniforms 250 450 53 397 (200) 630 (380) 29 53 Total SUPPLIES 9,036 6,450 5,057 1,393 2,586 3,634 5,402 30 1130 54 Software 23,000 0 0 0 23,000 0 23,000 31 54 Total CAPITAL OUTLAY 23,000 0 0 0 23,000 0 23,000 33 Grand Total CLERK OF COUNCIL 126,264 99,982 73,569 26,413 26,282 75,073 51,191 34 elieN arm ;. 5 I General Fund FY15 Budget Highlights 3. City Manager Department: The City Manager's budget increased by$15,138 from $165,257 to$183,180 primarily due to the following: • Salaries, FICA and Medicare expenses increased due to a raise in the City Manager's salary • Health insurance increased by$450 due to an increase of 13%in insurance premiums • Retirement benefits increased by$3,575 in relation to the salary increase; and • $800 is added to education and training for CPR training for two employees. c Dept Request Status Quo Variance FY15 FY14 FY14 between Variance ,i. ,9 Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 CITY MANAGER 1320 51 1100 Salaries &Wages 128,596 121,484 104,282 17,202 7,112 115,780 12,816 1 1320 51 1200 Parttime/seasonal 0 0 0 0 0 0 0 2 1320 51 1300 Overtime 500 0 0 0 500 0 500 3 1320 51 1400 Employee Benefits 1,200 750 688 62 450 750 450 4 1320 51 2100 Health Insurance Benefits 17,641 15,516 13,466 2,050 2,125 14,491 3,150 5 1320 51 2200 FICA Soc Sec Contribution 8,078 7,612 6,392 1,220 466 7,269 809 6 1320 51 2300 FICA Medicare Contributio 1,889 1,782 1,495 287 107 1,700 189 7 1320 51 2400 Retirement Contri butions 16,025 12,450 11,406 1,044 3,575 14,123 1,902 8 1320 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 9 1320 51 2700 Workers Compensation 490 486 471 15 4 512 (22). 10 51 Total PERSONNEL COSTS 174,419 160,080 138,200 21,880 14,339 154,625 19,794 11 1320 52 1201 Studies,Surveys,Consult 0 0 0 0 0 0 0 12 1320 52 1210 Master Plan Development 0 0 2 (2) 0 0 0 13 1320 52 2110 Garbage Charges 37 37 24 13 0 39 (2) 14 1320 52 3100 Property/Liabilitylnsura 620 642 630 12 (22) 1,119 (499) 15 1320 52 3220 Postage/Freight 1,500 1,500 979 521 0 1,071 429 16 1320 52 3400 Print&Binding 0 0 0 0 0 0 0 17 1320 52 3500 Travel &Related Expenses 2,000 2,000 1,391 609 0 1,430 570 18 1320 52 3600 Dues &Fees 1,200 1,000 930 70 200 842 358 19 1320 52 3700 Educ&Training 1,975 1,175 945 230 800 1,045 930 20 52 Total PURCHASED\COONTRACTED 7,332 6,354 4,901 1,453 978 5,546 1,786 21 1320 53 1100 Supplies &Materials 500 700 508 192 (200) 468 32 22 1320 53 1210 Water/Sewer Charges 28 28 15 13 0 26 2 23 1320 53 1230 Electricity 701 680 429 251 21 693 8 24 1320 53 1310 Food-Officials &Functi 200 200 30 170 0 0 200 25 53 Total SUPPLIES 1,429 1,608 981 627 (179) 1,187 242 26 Grand Total 183,180 168,042 144,082 23,960 15,138 161,357 21,823 , 27 11 IM1 \7 )P A -61 General Fund FY15 Budget Highlights 4. Finance Department: Compared to fiscal year 2014,the Finance Departments budget increased by$49,087 from$346,573 to$395,660 due to the following: • $5,025 is added Group health insurance due to rate insurance rate increases of 13%; • Of the$10,627 retirement contribution amount added,$8,960 is added to the Finance Director's budget which is currently$0. • $16,750 is added to service contracts of which,$5,788, reduces document storage capacity;and increases the efficiency in operating the cashier's office. The balance of$15,000 is added to have a compensation study performed; • $4,093 is added to contract labor to restore the balance to$2,000 less than the original budget balance in FY14.The City uses the money to hire a CPA(government)for yearend audit preparation services; • $8,000 is added to Service Charges for additional banking services which protects the city against fraud; increases efficiency with money being deposited more timely; reduces printer cost due to copying documents;and • $10,000 is added to capital outlay to acquire a heavy duty coin counter. The budget report below is consolidation of the Finance Departments five divisions: Variance FY15 FY14 FY14 Variance between Proposed FY14 Actual Budget between FY15 vs Fund Dept Object Account Description Budget Budget 5-16-14 Balance FY15 vs FY14 FY13 Actual FY13 FINANCE DEPARTMENT 100 1500 51 1100 Salaries&Wages 242,609 247,965 216,467 31,498 (5,356) 239,902 2,707 1 100'1500 51 1300 Overtime 3,500 2,751 2,530 221 749 652 2,848 2 100 1500 51 1400 Employee Benefits 2,400 1,500 1,309 191 900 625 1,775 3 100'1500 51 '2100 Health Insurance Benefits 38,930 33,905 31,173 2,732 5,025 40,095 (1,165) 4 1001500 51 '2200 FICA Soc Sec Contribution 15,229 15,470 13,522 1,948 (241) 14,999 230 5 100'1500 51 2300 FICA Medicare Contribution 3,570 3,619 3,163 456 (49) 3,508 62 6 100'1500 51 '2400 Retirement Contributions 29,782 19,155 17,948 1,207 10,627 41,917 (12,135) 7 100'1500 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 8 100 1500 51 2700 Workers Compensation 918 876 539 337 42 895 23 9 151 Total PERSONNEL COSTS 336,938 325,241 286,651 38,590 ' 11,697 342,593 r (5,655) 10 1001500 '52 1105 County Tax Billing Admin 25,000 25,000 21,988 3,012 0 19,008 5,992 11 100'1500 52 1221 Audit Accounting Fees 24,650 24,650 24,450 200 0 13,650 11,000 12 100 1500 52 1300 Service Contracts 20,788 4,038 1,200 2,838 16,750 4,900 15,888 13 100'1500 '52 '2110 Garbage Charges 271 271 58 213 0 80 191 14 100'1500 52 '2201 Repair&Maint Bldgs 0 0 0 0 0 0 0 15 100'1500 52 '2320 Rental Equip&Vehicles 0 0 0 0 0 3,509 (3,509) 16 100'1500 '52 3100 Property&Liability Insura 1,400 1,238 1,225 13 162 2,156 (756) 17 100 1500 52 3220 Postage&Freight 1,500 1,740 629 1,111 (240) 1,040 460 18 100'1500 52 3300 Advertising 4,500 4,500 3,313 1,187 0 3,625 875 19 100'1500 52 3400 Printing&Binding 1,550 1,950 0 1,950 (400) 0 1,550 20 100'1500 '52 3500 Travel&Related Expenses 9,720 7,830 6,754 1,076 1,890 217 9,503 21 100'1500 52 3600 Dues and Fees 800 760 342 418 40 770 30 22 1001500 52 3700 Educ&Training 11,190 12,098 10,179 1,919 (908) 910 10,280 23 100 1500 52 3850 Contract Labor 18,000 13,907 9,672 4,235 4,093 19,174 (1,174) 24 100'1500 '52 3989 Other Expense 0 0 0 0 0 0 0 25 100'1500 '52 3990 Service Chgs,Late Fees 36,000 28,000 19,448 8,552 8,000 28,322 7,678 26 I52 Total PURCHASED\CONTRACTED 155,369 125,982 99,258 26,724 ' 29,387 97,362 r 58,007 27 100 1500 '53 1100 Supplies&Materials 5,450 6,700 2,841 3,859 (1,250) 4,374 1,076 28 100'1500 '53 1210 Water/Sewer Charges 65 55 41 14 10 58 7 29 100'1500 '53 1230 Electricity 1,500 2,025 1,072 953 (525) 1,367 133 30 100 1500 53 1400 Books/Periodicals 200 200 0 200 0 159 41 31 100'1500 53 1600 Small Equipment 7,925 825 625 200 7,100 519 7,406 32 100'1500 '53 1703 Cash/Short-Over deposits 100 100 0 100 0 10 90 33 100'1500 53 1720 Uniforms 300 250 0 250 50 0 300 34 1,53 Total SUPPLIES 15,540 10,155 4,579 5,576 F 5,385 6,488 F 9,052 35 100 1500 54 Machinery&Equipment 10,000 0 0 0 10,000 0 10,000 36 157 Total CAPITAL OUTLAY 10,000 0 0 0 r 10,000 0 10,000 37 1001500 '55 1010 Indirect Allocation (122,187) (114,805) (105,238) (9,567) (7,382) 0 (122,187) 38 155 Total INDIRECT COST ALLOCATION (122,187) (114,805) (105,238) (9,567)' (7,382) 0 (122,187) 39 100 1500 '57 '4000 Bad Debt Expense 0 0 0 0 0 10,000 (10,000) 40 157 Total PAYMENTS TO OTHERS 0 0 0 0 0 10,000 (10,000) 41 I Total Finance Budget: 395,660 346,573 285,250 61,323 49,087 456,442 (60,782) 42 7 I General Fund FY15 Budget Highlights 5. Legal:The legal expenditures' budget had a net increase of$22,000 due to the following: • City Council's is considering allowing an increase in city attorney fees by$48,000 annually; • $6,000 is added to a GIRMA deductibles line item to cover the cost of deductable for property liability insurance claims(the city's deductable is$1,000 per claim); • $32,000 was eliminated for the Legal Gen Government line item. Dept Request Status Quo Variance FY15 FY14 FY14 between Variance a 0 Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 LEGAL 1530 52 1200 Legal Gen Government 0 32,000 24,421 7,579 (32,000) 31,064 (31,064) 1 1530 52 1203 Legal/Lawsuits/All Depts 166,000 118,000 94,658 23,342 48,000 117,897 48,103 2 1530 52 1204 Legal/Ethics Comm 2,000 2,000 525 1,475 0 0 2,000 3 1530 55 GIRMADeducatables 6,000 0 0 0 6,000 0 6,000 4 1530 Tots[ Legal 174,000 152,000 119,604 32,396 I 22,000 148,961 25,039 5 6. Information Technology Department: The IT Department's budget increased by$173,455 from $418,452 to$591,907 due to the following: • $900, is added to employment benefits to increase monthly cell phone allowance from $62.50 to $100; • $2,012 is added to health insurance benefits due to the 13%insurance premium increase; • $16,729 is added to service contracts;for agreements with Speros to cover license, maintenance for all hardware and added machines&equipment; • $12,000 is added to the telephone/internet line item for upgrade to Internet connections; • $4,000 is added to rental of equipment and vehicles line item to cover the cost of the postage machine rental. • $6,390 is added to the contract services line item to cover the cost for additional contract labor hours to have someone video the services provided by departments; • $35,000 is added to acquire a backup generator for city hall to replace the one given to the Police Department; • $100,000 is added to acquire computer room and audio/video equipment for the new police facility; • $31,500 is added to acquire new computers in order to update to update the computers' operating system to Windows 7 because as of April 8, 2014, Microsoft will no longer support the Windows XP operating system; The Information Technology Department's detail proposed budget is shown on the following page. 8 General Fund FY15 Budget Highlights 6. Information Technology Department Continued: Dept Request Status Quo Variance FY15 FY14 FY14 between Variance s 7 Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept A A , Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 INFORMATION TECHNOLOGY 1535 51 1100 Salaries &Wages 107,348 110,138 94,175 15,963 (2,790) 104,088 3,261 1 1535 51 1400 Employee Benefits 6,000 5,100 4,681 419 900 4,850 1,150 2 1535 51 2100 Health Insurance Benefits 17,482 15,470 13,250 2,220 2,012 14,416 3,066 3 1535 51 2200 FICA Soc Sec Contribution 6,972 7,175 5,972 1,203 (203) 6,714 258 4 1535 51 2300 FICA Medicare Contributio 1,630 1,671 1,397 274 (41) 1,570 60 5 1535 51 2400 Retirement Contributions 14,775 14,500 13,283 1,217 275 16,345 (1,570) 6 1535 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 7 1535 51 2700 Workers Compensation 420 408 265 143 12 322 98 8 51 Total PERSONNEL COSTS 154,627 154,462 133,023 21,439 165 148,305 6,322 9 1535 52 1120 Management Support Activi 0 0 0 0 0 0 0 10 1535 52 1300 Service Contracts 141,529 124,800 117,493 7,307 16,729 125,934 15,595 11 1535 52 2110 Garbage Charges 40 40 31 9 0 39 1 12 1535 52 2201 Repair/Ma i nt-Buildings 5,000 5,000 1,393 3,608 0 4,057 943 13 1535 52 2203 Repair/Ma i nt-Equi pt 5,000 3,000 2,655 345 2,000 2,730 2,270 14 1535 52 2320 Rent-Equip&Vehicles 4,000 0 0 0 4,000 0 4,000 15 1535 52 3100 Property&Liability Insu 572 1,000 581 419 (428) 1,082 (510) 16 1535 52 3201 Telephone/Internet Costs 72,000 60,000 58,038 1,962 12,000 60,883 11,117 17 1535 52 3203 Cell Phones 8,700 7,790 4,374 3,416 910 7,216 1,484 18 1535 52 3220 Postage/Freight 20 20 0 20 0 0 20 19 1535 52 3400 Print&Binding 0 0 0 0 0 0 0 20 1535 52 3500 Travel &Related Expenses 0 0 0 0 0 0 0 21 1535 52 3600 Dues and fees 0 0 0 0 0 0 0 22 1535 52 3700 Educ&Training 0 0 0 0 0 0 0 23 1535 52 3850 Contract Services 10,000 3,610 2,510 1,100 6,390 2,400 7,600 24 52 Total PURCHASED\CONTRACTED SERVI 246,861 205,260 187,075 18,185 41,601 204,341 42,520 25 1535 53 1100 Supplies &Materials 500 1,000 428 572 (500) 18,279 (17,779) 26 1535 53 1210 Water/Sewer Chgs 28 28 21 7 0 29 (1) 27 1535 53 1230 Electricity 1,391 1,350 557 793 41 711 680 28 1535 53 1600 Small Equipment 22,000 38,700 33,553 5,147 (16,700) 25,383 (3,383) 29 1535 53 1720 Uniforms 0 0 0 0 0 0 0 30 53 Total SUPPLIES 23,919 41,078 34,560 6,518 (17,159) 44,401 (20,482), 31 1535 54 2100 Machinery and Equipment 0 0 0 0 0 0 0 32 1535 54 2101 Backup Power Generator 35,000 0 0 0 35,000 0 35,000 33 1535 54 2300 Computer Room Equipment 100,000 0 0 0 100,000 0 100,000 34 1535 54 2400 Computers 31,500 0 0 0 31,500 0 31,500 35 1535 54 4501 Phone System Expense 0 0 0 0 0 0 0 37 54 Total CAPITAL OUTLAY 166,500 0 0 0 166,500 0 166,500 39 1535 57 2020 Tybee Channel Programming 0 0 0 " 0 0 0 0 40 57 Total PAYMENTS TO OTHERS 0 0 0 0 0 0 0 41 1535 58 1101 Phone System Principal 0 16,028 11,978 4,050 (16,028) 15,576 (15,576) 42 1535 58 2201 Phone System Interest 0 1,624 1,261 363 (1,624) 2,075 (2,075), 43 58 Total DEBT SERVICE 0 17,652 13,238 4,414 (17,652) 17,651 (17,651) 44 Grand Total 591,907 418,452 367,896 50,556 173,455 414,699 177,208 45 9 I General Fund FY15 Budget Highlights 7. Human Resources Department: The HR Department's budget had a net change decrease of($16,839)from$119,043 to$102,204 due to the following: • Payments to others line item was reduced from $20,000 to$0 as the city does not anticipate the settlement of any pending lawsuits; • $3,500 is added to implement an employee wellness program; • $500 is added to the employee assistance line item; • $500 is added to the postage line item because prior to FY14, HR charged it's postage through the Finance Department postage line item; and • $2,000 is added to an education & training - employees line item to pay for government wide training for all employees based upon a course selected by the employees. Variance FY15 FY14 FY14 between Variance 0 �a0,' Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 HUMAN RESOURCES 1540 51 1100 Salaries &Wages 56,954 57,939 49,469 8,470 (985) 56,302 652 1 1540 51 1300 Overtime 0 0 0 0 0 0 0 2 1540 51 1400 Employee Benefits 3,000 2,550 2,340 210 450 2,550 450 3 1540 51 2100 Health Insurance Benefits 6,837 8,160 6,134 2,026 (1,323) 8,466 (1,629) 4 1540 51 2200 FICA Soc Sec Contribution 3,671 3,751 3,138 613 (80) 3,630 41 5 1540 51 2300 FICA Medicare Contributio 858 877 734 143 (19) 849 9 6 1540 51 2400 Retirement Contributions 7,770 7,525 6,898 627 245 7,805 (35) 7 1540 51 2401 Retiree Insurance Premium 0 0 0 0 0 3,887 (3,887) 8 1540 51 2700 Workers Compensation 225 216 146 70 9 169 56 9 1540 51 2900 Wellness Benefits 5,000 1,500 0 1,500 3,500 0 5,000 10 51 Total PERSONNEL COSTS 84,315 82,518 68,859 13,659 1,797 83,659 656 11 1540 52 1120 Management Support Activi 1,800 2,500 1,165 1,335 (700) 2,162 (362) 12 1540 52 1230 Medical Screening 0 0 0 0 0 3,275 (3,275) 13 1540 52 1231 Drug Testing 3,500 3,500 1,615 1,885 0 3,000 500 14 1540 52 1275 Employee Assistance Expen 3,500 3,000 3,000 0 500 0 3,500 15 1540 52 2110 Garbage 25 25 19 6 0 26 (1) 16 1540 52 3100 Property&Liability Insu 178 178 176 2 0 341 (163) 17 1540 52 3220 Postage 500 0 252 (252) 500 0 500 18 1540 52 3300 Advertising 500 1,000 193 807 (500) 177 323 19 1540 52 3400 Print&Binding 0 500 0 500 (500) 500 (500) 20 1540 52 3500 Travel &Related Expenses 900 900 526 374 0 1,023 (123) 21 1540 52 3600 Dues and Fees 300 300 255 45 0 270 30 22 1540 52 3700 Educ&Training 1,300 1,300 1,218 82 0 841 459 23 1540 52 Educ&Training-employee: 2,000 0 0 0 2,000 0 2,000 24 52 Total PURCHASED\CONTRACT SEP 14,503 13,203 8,420 4,783 1,300 11,615 2,888 25 1540 53 1100 Supplies &Materials 1,000 1,000 1,040 (40) 0 961 39 26 1540 53 1210 Water Sewer Chgs 22 22 12 10 0 17 5 27 1540 53 1230 Electricity 464 450 326 124 14 416 48 28 1540 53 1312 Employee Appreciation Lun 1,000 1,000 1,000 0 0 983 17 29 1540 53 1400 Books/Periodicals 200 150 103 47 50 0 200 30 1540 53 1600 Small Equipment 0 0 0 0 0 0 0 31 1540 53 1710 Employee Appreciation Awa 500 500 428 73 0 307 193 32 1540 53 1720 Uniforms 200 200 0 200 0 0 200 33 53 Total SUPPLIES 3,386 3,322 2,909 413 64 2,684 702 34 1540 57 3000 Payments to Others 0 20,000 16,800 3,200 (20,000) 0 0 35 57 Total PAYMENTS TO OTHERS 0 20,000 16,800 3,200 (20,000) 0 0 36 Grand Total 102,204 119,043 96,988 22,055 (16,839) 97,958 4,246 37 71 General Fund FY15 Budget Highlights 8. Municipal Court: As compared to the current fiscal year, the Municipal Court's Department's budget increased by$3,020 from $10,100 to $13,020 because the new solicitor charges$834 per month for her services as of FY14. Variance FY15 FY14 FY14 between Variance Oa a Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept �, a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 MUNICIPAL COURT 2650 52 1101 Legal -Judge 3,000 3,000 2,200 800 0 2,400 600 1 2650 53 1100 General Supplies &Materi 0 100 50 50 (100) 0 0 2 2650 53 1104 First Aid Supplies 0 0 0 0 0 0 0 3 2650 57 1008 Indigent Defense Fees 10,020 9,800 8,083 1,717 220 7,000 3,020 4 2650 Total Municipal Court Budget: 13,020 12,900 10,333 2,567 I 120 9,400 3,620 5 9. Police Department: The Police Department's budget includes the Administration Division and the Beach Patrol Division. As compared to the current year,the Police Department's overall budget increased by$189,392 from $2,449,012 to$2,638,404. Police Administration Police Administration's Budget increased by$169,981 from $2,339,011 to $2,508,992. • The police personnel costs includes one additional full-time police officer whose costs appears to be offset by the$33,942 reduction of part-time positions; ($19,223)was the net change for the salary and benefit expense line item changes under Police Administration; • $27,977 is added to health insurance benefits due to the 13% insurance premium increase; • The unemployment's$10,000 was eliminated; • $30,000 is added for annual custodial services for the new police building; • $10,000 is added to small equipment by Finance in anticipation of equipment for new police vehicles; • $15,000 is added to small equipment to acquire lapel video camera's; • $73,000 is added to small equipment to acquire 12 tasers and radio equipment; • $134,522 is added to capital equipment to acquire an emergency 911 system; and • $50,000 is added to capital vehicles to acquire 2 vehicles; and 2 additional vehicles are budgeted under SPLOST 2014. The Police Department's detail proposed budget is shown on the following page. .249pp 11 General Fund FY15 Budget Highlights Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept ' Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 POLICE DEPARTMENT POLICE ADMINISTRATION 3210 51 1100 Salaries &Wages 1,245,631 1,238,748 1,077,412 161,336 6,883 1,234,465 11,166 1 3210 51 1200 Part Time/Seasonal Wages 60,214 94,156 28,590 65,566 (33,942) 79,105 (18,891) 2 3210 51 1300 Overtime 60,000 60,000 65,814 (5,814) 0 56,900 3,100 3 3210 51 1400 Employee Benefits 7,200 6,000 4,130 1,870 1,200 6,664 536 4 3210 51 2100 Health Insurance Benefits 243,182 215,205 184,338 30,867 27,977 207,582 35,600 5 3210 51 2200 FICA Soc Sec Contribution 84,961 89,832 72,762 17,070 (4,871) 90,872 (5,911) 6 3210 51 2300 FICA Medicare Contributio 19,870 21,009 17,017 3,992 (1,139) 20,325 (455) 7 3210 51 2400 Retirement Contributions 149,020 153,100 140,352 12,748 (4,080) 154,229 (5,209) 8 3210 51 2600 Unemployment payments 0 10,000 0 10,000 (10,000) 0 0 9 3210 51 2700 Workers Compensation 58,035 59,286 47,697 11,589 (1,251) 50,928 7,107 10 51 Total PERSONNEL COSTS 1,928,113 1,947,336 1,638,111 309,225 (19,223) 1,901,070 27,043 11 3210 52 1225 Physical Evals 1,750 1,750 0 1,750 0 1,200 550 12 3210 52 1300 Equip Service Contracts 15,000 15,000 10,494 4,506 0 11,571 3,429 13 3210 52 2110 Garbage Charges 800 800 431 369 0 600 200 14 3210 52 2130 Custodial 30,000 0 0 0 30,000 0 30,000 15 3210 52 2201 Repair/Maint-Buildings 1,000 2,000 1,762 238 (1,000) 1,850 (850) 16 3210 52 2202 Repair/Ma i nt-Vehicles 23,000 23,000 18,812 4,188 0 20,089 2,911 17 3210 52 2203 Repair/Ma i nt-Equipment 5,000 4,500 1,230 3,270 500 4,117 883 18 3210 52 2320 Rent-Equip&Vehicles 2,500 2,500 1,441 1,059 0 1,594 906 19 3210 52 3100 Property&Liability Insu 59,000 58,420 58,247 173 580 35,174 23,826 20 3210 52 3201 Telephone/communication 0 0 0 0 0 0 0 21 3210 52 3202 Data &Fax Lines 0 0 0 0 0 0 0 22 3210 52 3205 Radios 0 2,000 0 2,000 (2,000) 45 (45) 23 3210 52 3220 Postage/Freight 500 1,000 573 427 (500) 503 (3) 24 3210 52 3300 Advertising 0 0 0 0 0 160 (160) 25 3210 52 3400 Print&Binding 0 0 0 0 0 0 0 26 3210 52 3500 Travel &Related Expenses 11,000 16,913 14,836 2,077 (5,913) 11,138 (138) 27 3210 52 3600 Dues,Fees,Tags&Titles 900 1,045 744 301 (145) 688 212 28 3210 52 3601 GCIC Database Fees 0 0 0 0 0 0 0 29 3210 52 3602 Certifications 500 500 484 16 0 83 417 30 3210 52 3700 Educ&Training 5,000 4,242 3,087 1,155 758 4,483 517 31 3210 52 3901 Credit Card Svc.Charges 4,000 4,000 2,534 1,466 0 3,829 171 32 3210 52 3920 Minor Accidents 2,000 1,300 0 1,300 700 0 2,000 33 52 Total PURCHASED\CONTRACTED 161,950 138,970 114,676 24,294 22,980 97,124 64,826 34 3210 53 1100 Supplies &Materials 8,700 8,700 7,895 805 0 8,399 301 35 3210 53 1102 Flags 0 100 0 100 (100) 0 0 36 3210 53 1103 Investigation &I.D.Supp 4,000 2,355 1,894 461 1,645 1,697 2,303 37 3210 53 1185 Community Police Program. 800 500 487 13 300 51 749 38 3210 53 1190 Animal Control Supplies 0 300 0 300 (300) 9 (9) 39 3210 53 1191 Animal Control Costs 100 200 100 100 (100) 100 0 40 3210 53 1210 Water/Sewer Charges 900 900 552 348 0 903 (3) 41 3210 53 1230 Electricity 13,007 12,623 13,247 (624) 384 14,681 (1,674) 42 3210 53 1270 Gasoline&Diesel Fuel 58,000 58,000 54,262 3,738 0 70,908 (12,908) 43 3210 53 1310 Food-Officials&Functi 300 300 300 0 0 162 138 44 3210 53 1385 Custody-Food Supplies 500 500 208 292 0 327 173 45 3210 53 Small equipment(police ca 10,000 0 0 0 10,000 0 10,000 46 3210 53 Small equipment(camera's 15,600 0 0 0 15,600 0 15,600 47 3210 53 Small equipment(tasiers, 73,000 0 0 0 73,000 0 73,000 48 3210 53 1600 Small equipment(technolo€ 28,000 38,383 31,166 7,217 (10,383) 24,002 3,998 49 3210 53 1601 Safety Equipment 2,000 2,000 1,771 229 0 0 2,000 50 3210 53 1603 Protective Gear 6,000 6,000 5,880 120 0 0 6,000 51 3210 53 1701 Over/Short 0 0 0 0 0 0 0 52 3210 53 1720 Uniforms &Accessories 13,000 14,500 12,521 1,979 (1,500) 9,502 3,498 53 53 Total 233,907 145,361 130,283 15,078 88,546 130,742 103,165 54 3210 54 2100 Capital Equipment 134,522 38,000 6,556 31,444 96,522 15,444 119,078 55 3210 54 2200 Vehicles 50,000 68,844 68,094 750 (18,844) 41,669 8,331 56 , 3210 54 2300 Furnitures &Fixtures 0 0 0 0 0 0 0 57 3210 54 2600 Capital -Misc 0 0 0 0 0 0 0 58 54 Total 184,522 106,844 74,650 32,194 77,678 57,113 127,409 59 3210 57 1150 Jail Expense-Chatham Co 0 0 0 0 0 13,788 (13,788) 60 3210 57 2005 Rape Crisis Center 500 500 0 500 0 500 61 57 Total 500 500 0 500 0 13,788 (13,288), 62 TOTAL POLICE DEPARTMENT: 2,508,992 2,339,011 1,957,720 381,291 169,981 2,199,837 309,155 63 12 General Fund FY15 Budget Highlights 9. Police Department Continued: Police Beach Patrol Division As compared to the current year,the Beach Patrol's budget increased by$19,411 from the prior year due to a pay rate increase for part-time workers from $15 per hour to$20 per hour. Variance Variance FY15 FY14 FY14 between between Proposed FY14 Actual Budget FY15 FY13 FY15 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Police Beach Patrol Division-Beach Related 100 3215 51 1100 Salaries&Wages 0 0 0 0 0 (3) 3 100 3215 51 1200 Part Time/Seasonal Wages 104,000 86,577 37,397 49,180 17,423 78,462 25,538 100 3215 51 1300 Overtime 5,600 5,600 2,741 2,859 0 6,731 (1,131) 100 3215 51 2100 Health Insurance Benefits 0 0 7 (7) 0 5,602 (5,602) 100 3215 51 2200 FICA Soc Sec Contribution 6,795 5,900 2,486 3,414 895 1,310 5,485 100 3215 51 2300 RCA Medicare Contributio 1,589 1,256 582 675 333 2,612 (1,023) 100 3215 51 2400 Retirement Contributions 0 0 0 0 0 0 0 100 3215 51 2700 Workers Compensation 6,028 5,118 2,012 3,106 910 0 6,028 151 Total Personnel&Benefits 124,012 104,451 45,224 59,227 19,561 94,714 29,298 100 3215 52 2203 Repair&Maintain-Equip 1,434 1,500 600 900 (66) 953 481 100 3215 52 3100 Property&Liability Insu 66 0 66 (66) 66 13 53 152 Total Purchased Contracted Services 1,500 1,500 666 834 0 966 534 100 3215 53 1100 Supplies&Materials 50 200 0 200 (150) 13 37 100 3215 53 1600 Small Equipment 1,500 1,500 0 1,500 0 1,050 450 100 3215 53 1601 Safety Equipment 350 350 0 350 0 0 350 100 3215 53 1720 Uniforms 2,000 2,000 0 2,000 0 1,610 390 153 Total Supplies 3,900 4,050 0 4,050 (150) 2673 1,227 100 3215 54 2505 Beach Patrol Equipment 0 0 0 0 0 0 0 54 Total Capital Outlay 0 0 0 0 0 0 0 Grand Total Beach Patrol 129,412 110,001 45,890 64,111 19,411 98,352 31,060 If (, ill*H. ■. 1. 3 13 I General Fund FY15 Budget Highlights 10. Fire Department: The Fire Department includes Fire Administration, Emergency Management and Ocean Rescue Divisions. The Fire Department's overall net budget increased by$34,908 from $797,178 to $832,086 compared to the current fiscal year's budget. Fire Administration Fire Administration's budget increased by$55,513 from the current year's budget,from $310,008 to $365,521. • $38,873 is added to salary and benefits to cover the cost of adding two additional part-tire firefighters; • $2,289 is added to health insurance benefits due to the 13% rate insurance rate increase; • $25,000 is added to the protective gear line item#53.1603 for upgrade of equipment in order to meet OSI requirements; • The capital improvement line item for machinery&equipment, 54.2100 was reduced by($11,000); Ails- 11111%11‘ Iiii*O1111% ) 41 1 L 1 4 Voyi ..... The Fire Department's Administration detail proposed budget is shown on the following page. 14 General Fund FY15 Budget Highlights 10. Fire Department Continued: Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 100 3510 51 1100 Salaries&Wages 75,780 79,365 65,864 13,501 (3,585) 73,297 2,483 100 3510 51 1200 Part Time/Seasonal Wages 107,904 73,962 64,446 9,516 33,942 73,145 34,759 100 3510 51 1201 Volunteer Awards 3,200 3,200 800 2,400 0 800 2,400 100 3510 51 1300 Overtime 500 800 0 800 (300) 0 500 100 3510 51 1400 Employee Benefits 1,200 750 688 63 450 750 450 100 3510 51 2100 Health Insurance Benefits 19,891 17,602 15,421 2,181 2,289 16,518 3,373 100 3510 51 2200 FICA Soc Sec Contribution 11,466 9,603 8,149 1,454 1,863 9,345 2,121 100 3510 51 2300 FICA Medicare Contributio 2,682 2,246 1,906 340 436 2,186 496 100 3510 51 2400 Retirement Contributions 10,040 7,375 6,759 616 2,665 5,939 4,101 100 3510 51 2500 GA Firefighters Pen Fund 4,500 4,500 3,375 1,125 0 2,325 2,175 100 3510 51 2700 Workers Compensation 5,300 4,187 4,187 0 1,113 4,680 620 100 3510 51 2900 Other Employee Benefits 0 0 0 0 0 0 0 151 Total PERSONNEL COSTS 242,463 203,590 171,595 31,995 38,873 188,984 53,479 100 3510 52 1120 Management Support Activi 0 0 0 0 0 0 0 100 3510 52 2110 Garbage 181 181 131 50 0 88 93 100 3510 52 2201 Repair&Maintain-Build 1,695 1,695 608 1,087 0 1,420 275 100 3510 52 2202 Repair&Maintain-Vehic 15,000 17,600 13,899 3,701 (2,600) 10,578 4,422 100 3510 52 2203 Repair&Maintain-Equip 11,000 6,300 5,916 384 4,700 4,480 6,520 100 3510 52 3100 Property&Liability Insu 13,400 10,220 12,448 (2,228) 3,180 14,343 (943 100 3510 52 3200 Communication 8,045 8,045 7,965 80 0 8,224 (179 100 3510 52 3202 Data&Fax Lines 0 0 0 0 0 0 0 100 3510 52 3220 Postage&Freight 200 380 256 124 (180) 183 17 100 3510 52 3500 Travel&Related Expenses 100 0 0 0 100 0 100 100 3510 52 3600 Dues and Fees 500 500 80 420 0 79 421 100 3510 52 3603 Ga Firefighters Assoc Con 1,000 0 0 0 1,000 0 1,000 100 3510 52 3700 Education&Training 1,000 1,000 996 4 0 844 156 100 3510 52 3850 Contract Labor 1,000 1,000 420 580 0 257 743 100 3510 52 3920 Minor accidents 100 500 0 500 (400) 0 100 152 Total PURCHASED CONTRACTED SERVICES 53,221 47,421 42,718 4,703 5,800 40,498 12,723 100 3510 53 1100 Supplies&Materials 1,500 1,500 926 574 0 1,667 (167 100 3510 53 1102 Flags 100 200 200 1 (100) 97 3 100 3510 53 1103 Medical supplies-expend 1,500 1,500 681 819 0 1,401 99 100 3510 53 1120 Marine Rescue Operations 300 300 0 300 0 118 182 100 3510 53 1122 Calendar Fundraiser 0 0 0 0 0 0 0 100 3510 53 1210 Water&Sewer 821 821 347 473 0 798 22 100 3510 53 1220 Propane 1,500 1,500 1,102 398 0 17 1,483 100 3510 53 1230 Electricity 4,716 4,577 4,145 432 140 4,496 220 100 3510 53 1270 Gasoline&Diesel Fuel 5,000 5,000 3,948 1,052 0 4,568 432 100 3510 53 1271 Gasoline-EMS Chatham Co 700 700 87 613 0 (989) 1,689 100 3510 53 1300 Volunteer Apprec-Wed Dri 2,000 3,500 1,148 2,352 (1,500) 1,389 611 100 3510 53 1400 Books&periodicals 200 200 0 200 0 35 165 100 3510 53 1600 Small Equipment 10,000 10,000 7,857 2,143 0 14,235 (4,235 100 3510 53 1601 Breathing Apparatus 6,500 6,500 6,304 196 0 3,702 2,798 100 3510 53 1602 Hose,accessories 1,500 2,200 0 2,200 (700) 1,501 (1 100 3510 53 1603 Protective gear 28,000 3,000 2,553 447 25,000 1,165 26,835 100 3510 53 1710 Volunteer Apprec Awards D 4,000 4,000 4,000 0 0 4,499 (499 100 3510 53 1720 Uniforms&Accessories 1,500 2,500 1,648 852 (1,000) 1,571 (71 153 Total SUPPLIES 69,837 47,997 34,947 13,050 21,840 40,271 29,565 100 3510 54 2100 Machinery&Equipment 0 11,000 9,000 2,000 (11,000) 23,478 (23,478 100 3510 54 Trucks*(In SPLOST) 0 0 0 0 0 0 0 154 Total CAPITAL OUTLAY 0 11,000 9,000 2,000 (11,000) 23,478 (23,478 Grand Total Fire Administration Division: 365,521 310,008 258,260 51,748 55,513 293,231 72,289 15 I General Fund FY15 Budget Highlights 10. Fire Department Continued: Fire-Emergency Management Fire's Emergency Management's budget decreased by($10,222) from the current year's budget, from$77,755 to $67,533. • In the current year's budget,their budget was increased to cover the cost of CRS- Flood awareness costs. Those costs are not anticipated in FY15;therefore,the budget line item, 52.3225, CRS Awareness was reduced by($9,500); and • The small equipment,#53.1600,was reduced by($2,970), as well. Variance FY15 FY14 FY14 between Variance c Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 FIRE DEPARTMENT Fire-Emergency Management 3920 51 1100 Salaries and Wages 38,095 39,390 33,300 6,090 (1,295) 36,582 1,513 1 3920 51 1200 Part Time/Seasonal Wages 0 0 0 0 0 0 0 2 3920 51 1300 Overtime 0 0 0 0 0 0 0 3 3920 51 1400 Employee Benefits 1,200 750 689 61 450 750 450 4 3920 51 2100 Health Insurance Benefits 10,662 9,435 8,534 901 1,227 8,733 1,929 5 3920 51 2200 FICA Social Security Cont 2,408 2,489 2,104 385 (81) 2,359 49 6 3920 51 2300 FICA Medicare Contributio 563 582 492 90 (19) 552 11 7 3920 51 2400 Retirement Contributions 5,025 4,975 4,140 835 50 6,591 (1,566) 8 3920 51 2700 Workers Compensation 160 158 158 0 2 169 (9) 9 51 Total PERSONNEL COSTS 58,113 57,779 49,418 8,361 334 55,735 2,378 10 3920 52 1300 Equipment Service 1,200 160 0 160 1,040 1,167 33 11 3920 52 2110 Garbage Charges 0 0 0 0 0 0 0 12 3920 52 3100 Property&Liability Insu 415 241 270 (29) 174 3,855 (3,440) 13 3920 52 3220 Postage&Freight 0 0 0 0 0 0 0 14 3920 52 3225 CRS-Flood Awareness 685 10,185 10,060 125 (9,500) 660 25 15 3920 52 3500 Travel and Related 750 100 0 100 650 80 670 16 3920 52 3700 Education&Training 500 100 55 45 400 50 450 17 3920 52 3900 Fire Ext.Maintenance 2,000 2,500 2,305 195 (500) 1,504 496 18 52 Total PURCHASED\CONTRACTED! 5,550 13,286 12,689 597 (7,736) 7,315 (1,765) 19 3920 53 1100 Supplies-Emergency Mgmt 740 490 144 346 250 386 354 20 3920 53 1107 Emergency Rations and Sup 1,300 1,400 0 1,400 (100) 1,282 18 21 3920 53 1120 Marine Rescue Squadron 600 600 0 600 0 0 600 22 3920 53 1210 Water Sewer Charges 0 0 0 0 0 0 0 23 3920 53 1230 Electicity 0 0 0 0 0 0 0 24 3920 53 1600 Small Equipment 1,030 4,000 3,547 453 (2,970) 569 461 25 3920 53 1601 Safety Equipment 0 0 0 0 0 138 (138) 26 3920 53 1720 Uniforms 200 200 188 12 0 0 200 27 53 Total SUPPLIES 3,870 6,690 3,879 2,811 (2,820) 2,375 1,495 28 3920 54 2505 Emergency Mgmt Equipmerr 0 0 0 0 0 0 0 29 54 Total 0 0 0 0 0 0 0 30 Grand Total 67,533 77,755 65,986 11,769 (10,222) 65,425 2,108 31 16 I General Fund FY15 Budget Highlights 10. Fire Department Continued: Fire-Ocean Rescue Division-Beach Related Fire Ocean Rescue Division decreased their budget by($10,383)from $409,415 to$399,032. • A net amount of$7,987 was added to the salary and benefit line items; • $800 was added to the uniforms line item,#53.1720; and • Capital vehicles line item,#54.2200,was reduced by($17,000)to$0, as the department believes that they do not need any additional mules for next year; • $12,000 was added to lifeguard capital equipment line item,54.2505 in order to acquire a Jet Ski; currently,the department only has one Jet Ski and that equipment was borrowed from Chatham County. Variance ' Variance FY15 FY14 FY14 between between Proposed FY14 Actual Budget FY15 FY13 FY15 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Fire Ocean Rescue -Beach Related 275 6124 51 1200 Part Time/Seasonal Wages 318,685 308,479 200,576 107,903 10,206 287,174 31,511 275 6124 51 1300 Overtime 0 0 433 (433) 0 0 0 275 6124 51 2100 Health Insurance 0 0 0 0 0 18,992 (18,992) 275 6124 512200 FICA Soc Sec Contribution 19,759 19,126 12,463 6,663 633 4,442 15,317 275 6124 51 2300 FICA Medicare Contributio 4,621 4,473 2,915 1,558 148 4,620 1 275 6124 51 2600 Unemployment Ins 0 3,000 0 3,000 (3,000) 0 0 275 6124 51 2700 Workers Compensation 9,687 9,687 7,297 2,390 0 8,078 1,609 151 Total Personnel&Benefits 352,752 344,765 223,684 121,081 7,987 323,305 29,447 275 6124 52 1226 Lifeguard Certifications 2,350 2,350 1,739 611 0 1,455 895 275 6124 52 2110 Garbage Charges 0 0 0 0 0 0 0 275 6124 522201 Repair&Maintain-Build 500 1,500 72 1,428 (1,000) 1,498 (998) 275 6124 52 2203 Repair&Maintain-Equip 3,000 4,000 1,226 2,774 (1,000) 4,155 (1,155) 275 6124 52 2204 Repair&Maintain-Beach& 0 0 0 0 0 0 0 275 6124 52 3100 Property&Liability Insu 6,000 6,000 2,219 3,781 0 3,286 2,714 275 6124 52 3220 Postage 300 300 0 300 0 0 300 275 6124 52 3700 Education&Training 0 0 0 0 0 205 (205) 152 Total Purchased Contracted Services 12,150 14,150 5,257 8,893 (2,000) 10,599 1,551 275 6124 53 1100 General Supplies&Materi 2,500 2,500 1,957 543 0 1,505 995 275 6124 531104 First Aid Supplies 4,000 4,000 3,076 924 0 2,142 1,858 275 6124 53 1230 Electricity 1,030 1,000 0 1,000 30 0 1,030 275 6124 53 1270 Gas&Diesel Fuel 6,000 6,200 1,985 4,215 (200) 6,084 (84) 275 6124 53 1600 Small Equipment 3,800 3,800 4,404 (604) 0 2,997 803 275 6124 53 1720 Uniforms 4,800 4,000 3,708 292 800 4,386 414 153 Total Supplies 22,130 21,500 15,129 6,371 630 17,114 5,016 275 6124 542200 Capital Outlay-Vehicles 0 29,000 16,708 12,292 (29,000) 0 0 275 6124 54 2505 Lifegrd Capital Equipment 12,000 0 0 0 12,000 8,029 3,971 54 Total Capital Outlay 12,000 29,000 16,708 12,292 (17,000) 8,029 3,971 Grand Total Fire-Ocean Rescue Division 399,032 409,415 260,778 148,637 (10,383) 359,047 39,985 7 C` _) , yJ 17 I General Fund FY15 Budget Highlights eft -7;0 11. Public Works Department: The Public Works Department includes, the Public Works Administration, Building Maintenance, Storm-water, Solid Waste (General Fund only), Parks, and Cultural & Recreation Divisions. Compared to the current year, the Public Works Department's overall budget increased by$368,387 from $2,516,336 to$2,884,723. Public Works—Administration Compared to the current year's budget, Public Works Administration proposed net budget will increased by $313,261 from $1,724,022 to$2,034,518. • $51,547 is added to the salary and benefits(Medicare, FICA, health ins and workers compensation) line items in order to hire one additional employee to manage the storm-water program as mandated by the State; • $18,029is added to health insurance benefits due to 13% insurance rate increase and $8,745 is for the storm-water position which both total$26,774; • $3,496 is added to the electricity line item, 53.1230 due to GA Power 3.04%increase in the rates; • $476,451 is added for Capital Outlay and these items include the following: o $114,000 Grader* o $72,500 Backhoe* o $50,000 Road repair and re-surfacing o $9,450 LMIG Grant Match for road projects o $31,500 LMIG grant for road projects o $199,000 GDOT Grant for pedestrian trail The grader and backhoe can be financed by SunTrust Bank for 7 years at 1.995%interest rate. The Fire Department's Administration detail proposed budget is shown on the following page. 18 General Fund FY15 Budget Highlights Variance FY15 FY14 FY14 between Variance 6 0 Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept A a Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PUBLIC WORKS DEPARTMENT Public Works Administration 4210 51 1100 Salaries &Wages 657,419 627,703 562,686 65,017 29,716 631,359 26,060 1 4210 51 1200 Part Time/Seasonal Wages 30,000 0 0 0 30,000 0 30,000 2 4210 51 1300 Overtime 25,000 25,000 16,249 8,751 0 20,086 4,914 3 4210 51 1400 Employee Benefits 15,000 6,000 6,512 (512) 9,000 6,375 8,625 4 4210 51 2100 Health Insurance Benefits 155,809 129,035 108,492 20,543 26,774 113,961 41,848 5 4210 51 2200 FICA Soc Sec Contribution 44,793 43,630 36,174 7,456 1,163 41,575 3,218 6 4210 51 2300 FICA Medicare Contributio 10,476 10,204 8,460 1,744 272 9,723 753 7 4210 51 2400 Retirement Contributions 87,640 85,650 78,501 7,149 1,990 82,655 4,985 8 4210 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 9 4210 51 2700 Workers Compensation 62,830 56,476 50,214 6,262 6,354 53,819 9,011 10 51 Total PERSONNEL COSTS 1,088,967 983,698 867,287 116,411 105,269 959,553 129,414 11 4210 52 1201 Studies,Survey,Consulta 0 0 0 0 0 0 0 12 4210 52 2140 Landscaping/Lawncare 10,000 10,000 1,975 8,025 0 4,446 5,554 13 4210 52 2141 Trees -Palms Up 1,000 2,000 0 2,000 (1,000) 260 740 14 4210 52 2200 Repair and Maintanance 70,000 67,235 38,865 28,370 2,765 68,813 1,187 15 4210 52 2201 Repair&Maintain-Build 1,000 1,000 163 837 0 1,072 (72) 16 4210 52 2202 Repair&Maintain-Vehic 5,000 5,000 2,723 2,277 0 289 4,711 17 4210 52 2203 Repair&Maintain-Equip 3,000 4,000 2,661 1,339 (1,000) 2,766 234 18 4210 52 2205 Repair&Maint-Infrastru 18,000 18,000 16,677 1,323 0 17,839 161 19 4210 52 2320 Rental -Equipment&Vehi 5,000 6,000 0 6,000 (1,000) 4,982 18 20 4210 52 3100 Property&Liability Insu 31,204 30,852 30,776 76 352 33,852 (2,648) 21 4210 52 3203 Cell Phones 0 0 0 0 0 0 0 22 4210 52 3220 Postage&Freight 300 400 104 296 (100) 350 (50) 23 4210 52 3300 Advertising 100 100 60 40 0 20 80 24 4210 52 3310 Building Demolition Servi 0 0 0 0 0 0 0 25 4210 52 3500 Travel &Related Expenses 1,000 1,000 251 749 0 996 4 26 4210 52 3600 Dues,Fees &Licenses 16,500 16,500 11,492 5,008 0 16,401 99 27 4210 52 3700 Education and Training 4,000 4,000 498 3,502 0 4,124 (124) 28 4210 52 3850 Contract Labor 0 0 0 0 0 0 0 29 4210 52 3920 Minor Accidents 100 500 0 500 (400) 475 (375) 30 4210 52 3990 Service Charges,Late Cha 0 0 0 0 0 0 0 31 52 Total PURCHASED\CONTRACTED-' 166,204 166,587 106,244 60,343 (383) 156,686 9,519 32 4210 53 1100 Supplies &Materials 25,000 25,000 16,949 8,051 0 26,389 (1,389) 33 4210 53 1105 Public Restroom Supplies 16,000 16,000 11,081 4,919 0 12,123 3,877 34 4210 53 1210 Water/Sewer Charges 1,000 1,000 946 54 0 1,394 (394) 35 4210 53 1220 Propane 0 0 0 0 0 85 (85) 36 4210 53 1230 Electricity 118,496 115,000 97,830 17,170 3,496 128,956 (10,460) 37 4210 53 1270 Gasoline&Diesel Fuel 51,000 51,000 37,812 13,188 0 55,969 (4,969) 38 4210 53 1400 Books &Periodicals 400 400 155 245 0 385 15 39 4210 53 1600 Small Equipment 4,000 4,000 3,938 62 0 3,724 276 40 4210 53 1601 Safety Equipment 9,010 9,010 5,537 3,473 0 10,520 (1,510) 41 4210 53 1702 Signs-various 8,000 9,000 350 8,650 (1,000) 7,610 390 42 4210 53 1720 Uniform/Clothing 4,990 4,990 3,981 1,009 0 5,432 (442), 43 53 Total SUPPLIES 237,896 235,400 178,579 56,821 2,496 252,587 (14,691), 44 4210 54 1100 Site Improvement 0 0 0 0 0 0 0 45 4210 54 1310 Building 0 20,000 4,605 15,395 (20,000) 0 0 46 4210 54 Building Improvement 0 0 0 0 0 0 0 47 4210 54 1410 Infrastructure 59,450 77,872 19,345 58,527 (18,422) 75,480 (16,030) 48 4210 54 1416 Infrastructure LMIG 31,500 32,500 0 32,500 (1,000) 0 31,500 49 4210 54 1417 Infrastructure-DOT Grant 199,001 200,000 999 199,001 (999) 0 199,001 50 4210 54 2100 Machinery&Equipment 186,500 0 6,395 (6,395) 186,500 3,500 183,000 51 4210 54 2200 Vehicles 0 5,200 0 5,200 (5,200) 17,345 (17,345) 52 4210 54 2500 Other Equipment 0 0 0 0 0 0 0 53 54 Total 476,451 335,572 31,344 304,228 140,879 96,325 380,126 54 4210 57 2100 Sweeper Lease 0 0 0 0 0 0 0 55 57 Total 0 0 0 0 0 0 0 56 Grand Total 1,969,518 1,721,257 1,183,454 537,803 248,261 1,465,150 504,368 57 19 General Fund FY15 Budget Highlights 11. Public Works Department-Continued Public Works-Building Maintenance Division Compared to the current year's budget,the Public Works Building Maintenance Division's budget increased by $5,466 from $286,277 to$291,743. • $1,100 is added to the custodial City Hall Building line item, 52.2130 due to an increase the annual custodial contract; • $2,866 is added to property& liability insurance to pay for the division's share of the insurance; and • $1,500 is added to small equipment to install a heavy door in the Finance Dept.to secure the safe. Variance FY15 FY14 FY14 between Variance `O O a, 7 Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept g g Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PUBLIC WORKS DEPARTMENT Public Works-Buildin: Maintence 1565 51 1100 Salaries &Wages 131,235 131,235 114,269 16,966 0 134,571 (3,336) 1 1565 51 1300 Overtime Wages 6,000 6,000 2,847 3,153 0 5,833 167 2 1565 51 1400 Employee Benefits 750 750 1,064 (314) 0 750 0 3 1565 51 2100 Health Insurance Benefits 30,555 30,555 21,696 8,859 0 25,276 5,279 4 1565 51 2200 FICA Soc Sec Contribution 8,927 8,927 7,316 1,611 0 8,931 (4) 5 1565 51 2300 FICA Medicare Contri butio 2,088 2,088 1,711 377 0 2,089 (1) 6 1565 51 2400 Retirement Contributions 17,400 17,400 10,256 7,144 0 17,088 312 7 1565 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 8 1565 51 2700 Workers Compensation 7,222 7,222 7,222 0 0 8,123 (901), 9 51 Total PERSONNEL COSTS 204,177 204,177 166,380 37,797 0 202,661 1,516 10 1565 52 2130 Custodial City Hall Build 6,600 5,500 4,950 550 1,100 6,600 0 11 1565 52 2200 Pest Control 3,100 3,100 2,424 676 0 3,029 71 12 1565 52 2201 Repair/Maintain-Buildings 70,000 70,000 17,167 52,833 0 66,138 3,862 13 1565 52 2202 Repair/Maintain-Vehicles 0 0 0 0 0 0 0 14 1565 52 2203 Repai/Maintain-Equipment 1,000 1,000 0 1,000 0 0 1,000 15 1565 52 3100 Property&Liability Insu 2,866 0 88 (88) 2,866 18 2,848 _ 16 1565 52 3500 Travel &Related Expenses 0 0 0 0 0 0 0 17 1565 52 3700 Educ&Training 0 0 0 0 0 1,579 (1,579), 18 52 Total PURCHASED\CONTRACTED f 83,566 79,600 24,630 54,970 3,966 77,363 6,203 19 1565 53 1100 Supplies/Materials 2,500 2,500 1,246 1,254 0 0 2,500 20 1565 53 1210 Water/Sewer Chgs 0 0 0 0 0 0 0 21 1565 53 1230 Electricity 0 0 0 0 0 0 0 22 1565 53 1270 Gas &Diesel Fuel 0 0 0 0 0 0 0 23 1565 53 1400 Books/Periodical 0 0 0 0 0 0 0 24 1565 53 1600 Small Equipment 1,500 0 0 0 1,500 0 1,500 25 1565 53 1720 Uniforms 0 0 0 0 0 0 0 26 53 Total SUPPLIES 4,000 2,500 1,246 1,254 1,500 0 4,000 27 1565 54 1300 Capital Improvement-Buil 0 0 0 0 0 0 0 28 1565 54 Building Improvements (cit) 0 0 0 0 0 0 0 29 54 Total CAPITAL OUTLAY 0 0 0 0 0 0 0 30 Grand Total 291,743 286,277 192,257 94,020 5,466 280,024 11,719 31 Public Works-Storm-water Division Public Works Storm-water budget remain unchanged at$12,500. Variance FY15 FY14 FY14 between Variance �Oa, Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept g g Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PUBLIC WORKS DEPARTMENT Public Works-Stormwater 4250 52 1201 Studies,Survey,Cons ulta 12,500 12,500 9,167 3,333 0 6,000 6,500 1 4250 52 2102 Drainage Improvements 0 0 0 0 0 0 0 2 4250 Total Public Works Stormwater: 12,500 12,500 " 9,167 3,333 I 0 6,000 6,500 20 General Fund FY15 Budget Highlights 11. Public Works Department-Continued Public Works Solid Waste Compared to the current year's budget,the Public Works Solid Waste Division's budget increased by$30,000 from $171,000 to $206,000. • $65,000 is added to capital outlay to acquire a truck scale; and • is reduced from the city dump pick up waste line item because the truck scale is expected to reduce the cost. l y Variance 1 FY15 FY14 FY14 between Variance a r . I Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PUBLIC WORKS DEPARTMENT Public Works-Solid Waste 4520 52 2110 Curbside Dry Trash Pickup 96,000 96,000 92,282 3,718 0 105,991 (9,991) 1 4520 52 2111 City Dump Pick Up-Waste 45,000 75,000 95,645 (20,645) (30,000) 105,405 (60,405) 2 4520 54 Machinary&Equipment(Tr 65,000 0 0 0 65,000 0 65,000 3 4520 Total Public Works:Solid Waste: 206,000 171,000 r 187,927 (16,927)1 35,000 211,396 (5,396) 4 Public Works Cultura0 & Recreation Division-Beach Related Compared to the current year, the Public Works Cultural & Recreation Division's budget increased by$1,930 from the current year's budget from $100,041 to$ 101,971. • $1,930 was added to the electricity line item, 53.1230 due to GA Powers' 3.04% rate increase. Variance Variance FY15 FY14 FY14 between between Proposed FY14 Actual Budget FY15 FY13 FY15 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Public Works-Cuturial Recreation-Beach Related 100 6110 52 2110 Garbage Charges 2,200 2,200 1,418 782 0 2,101 99 100 6110 52 3100 Property&Liability Insu 8,430 8,430 8,853 (423) 0 81,417 (72,987) 152 Total Purchased Contracted Services 10,630 10,630 10,271 359 0 83,518 (72,888) 100 6110 53 1150 Holiday expense 23,000 23,000 23,063 (63) 0 22,122 878 100 6110 53 1210 Water/Sewer Charges 2,919 2,919 2,622 297 0 3,826 (907) 100 6110 53 1220 Propane 0 0 0 0 0 0 0 100 6110 53 1230 Electricity 65,422 63,492 50,316 13,176 1,930 61,921 3,501 153 Total Supplies 91,341 89,411 76,001 13,410 1,930 87,869 3,472 100 6110 54 1100 Site Improvement 0 0 0 0 0 5,417 (5,417) 54 Total Capital Outlay 0 0 0 0 0 5,417 (5,417) Grand Total 101,971 100,041 86,272 13,769 1,930 176,804 (74,833) ,- II 21 General Fund FY15 Budget Highlights 11. Public Works Department Continued: Public Works Parks Division Compared to the prior year, the Public Works Parks Division's budget increased by$13,730 from $226,261 to $238,991 from the current year's budget due to net changes in the salary and wages line items. • $2,000 is added to the overtime line item, 51.1300; • $10,206 is added to the group health insurance line item, 51.2100 due an increase of insurance rates by 13%; • $12,400 is added to the retirement contribution line item, 51.2400 for employees hired in the current year; • The site improvements decreased by($7500)from $17,500 to$10,000; the City plans use the$10,000 for median planting Variance FY15 FY14 FY14 between Variance c Oa, Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept as a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PUBLIC WORKS DEPARTMENT Public Works-Parks 6210 51 1100 Salaries 110,582 114,230 92,088 22,142 (3,648) 105,541 5,041 1 6210 51 1300 Overtime 7,000 5,000 4,301 699 2,000 4,358 2,642 2 6210 51 1400 Employee Benefits 1,200 750 689 61 450 500 700 3 6210 51 2100 Health Insurance Benefits 45,598 35,392 22,689 12,703 10,206 18,935 26,663 4 6210 51 2200 FICA Social Security Cont 7,337 7,662 6,011 1,651 (325) 6,954 383 5 6210 51 2300 FICA Medicare 1,716 1,792 1,406 386 (76) 1,626 90 6 6210 51 2400 Retirement Contributions 18,600 6,200 5,662 538 12,400 7,422 11,178 7 6210 51 2700 Workers Compensation 3,725 3,503 2,320 1,183 222 2,929 796 8 51 Total PERSONNEL COSTS 195,758 174,529 135,167 39,363 21,229 148,265 47,493 9 6210 52 2140 Landscape/Lawncare 1,000 1,271 0 1,271 (271) 785 215 10 6210 52 2202 Repair& Maint-Vehicles 0 0 0 0 0 0 0 11 6210 52 2203 Repair&Maint-Equipment 0 0 0 0 0 0 0 12 6210 52 2205 Repair& Maint-Infrastru 0 0 0 0 0 0 0 13 6210 52 3100 Property&Liability Insu 271 225 270 (45) 46 45 226 14 52 Total PURCHASE\CONTRACTED 1,271 1,496 270 1,226 (225) 830 441 15 6210 53 1100 General Supplies and Mate 26,000 25,775 17,169 8,606 225 12,792 13,208 16 6210 53 1210 Water/Sewer Chgs 1,231 1,231 714 517 0 1,083 148 17 6210 53 1230 Electricity 4,731 4,730 3,260 1,470 1 3,804 927 18 6210 53 1270 Gas &Diesel Fuel 0 0 0 0 0 0 0 19 6210 53 1600 Small Equipment 0 0 0 0 0 0 0 20 53 Total SUPPLIES 31,962 31,736 21,142 10,593 226 17,679 14,283 21 6210 54 1100 Site Improvements 10,000 17,500 8,740 8,760 (7,500) 0 10,000 22 6210 54 1110 Tennis Courts 0 0 0 0 0 0 0 23 6210 54 1450 Cremation Wall & Mem Pla 0 0 0 0 0 0 0 24 6210 54 2105 Mower 0 0 0 0 0 0 0 25 6210 54 2200 Vehicles 0 0 0 0 0 0 0 26 54 Total CAPITAL OUTLAY 10,000 17,500 8,740 8,760 (7,500) 0 10,000 27 Grand Total PW-Parks Division 238,991 225,261 165,319 59,942 13,730 166,774 72,217 28 22 1 General Fund FY15 Budget Highlights 12. Cultural &Recreation-Beach Related Department The Cultural& Recreation Beach Related Department's budget decreased by($93,000) from$220,500 to$127,500. • $36,000 was added to the beach task force line item 52.1250 to hire a consultant to oversee the beach improvement project; and • ($125,000) is removed from the beach renourishment line item because the beach improvement project is added to the Capital Project Fund 340 for FY15. Variance Variance FY15 FY14 FY14 between between Proposed FY14 Actual Budget FY15 FY13 FY15 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 BEACH IMPROVEMENT RELATED 100 6125 52 1250 Beach Task Force Expense 36,000 0 0 0 36,000 1,378 34,622 152 Total Purchased Contracted Services 36,000 0 0 0 36,000 1,378 34,622 100 6125 53 1210 Water/Sewer Chgs 15,000 15,000 6,887 8,113 0 13,903 1,097 100 6125 53 1230 Electricity 0 0 0 0 0 22,642 (22,642) 100 6125 53 1235 Beach Oper&Maint 30,000 30,000 26,539 3,461 0 150,170 (120,170) 100 6125 53 1310 Food-Officials&Functi 1,500 1,500 1,634 (134) 0 46,919 (45,419) 153 Total Supplies 46,500 46,500 35,060 11,440 0 233,634 (187,134) 100 6125 54 1402 Beach Renourishment 0 125,000 0 125,000 (125,000) 0 0 100 6125 54 2105 Beach Crossovers 45,000 49,000 47,246 1,754 (4,000) 0 45,000 1.5_4 Total Capital Outlay 45,000 174,000 47,246 126,754 (129,000) 0 45,000 Grand Total Beach Related 127,500 220,500 82,306 138,194 (93,000) 235,012 (107,512) 13. Non-Profit Agencies: Pending City Council decisions on April 16,2014 The budget for the non-profit agencies decreased by($3,325)from $219,152 to$215,827. Variance FY15 FY14 FY14 between Variance R. R. Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a p. Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 NON PROFIT AGENCIES 6110 57 2003 Tybee Arts Association 3,000 3,000 0 3,000 0 0 3,000 1 6110 57 2004 Yeepies 750 750 680 70 0 542 208 2 6110 57 2006 Beach Bum 0 0 0 0 0 0 0 3 6110 57 2008 Friends of the Tybee Thea 7,500 7,500 7,500 0 0 7,500 0 4 6110 57 2009 American Legion 0 2,700 2,700 0 (2,700) 0 0 5 6110 57 2010 Garden Club 0 750 0 750 (750) 0 0 6 6110 57 2011 Irish Heritage 750 750 0 750 0 750 0 7 6110 57 2012 United Way Coastal Empire 2,800 2,800 2,065 735 0 1,880 920 8 6110 57 2013 Tybee Fest 0 0 0 0 0 0 0 9 6110 57 2014 Tybee DAC Kids,Inc. 0 375 0 375 (375) 375 (375) 10 6110 57 2015 Islands Feral Cats Projec 740 740 740 0 0 740 0 11 6172 57 2000 Tybee Island Historic Soc 16,125 16,125 16,125 0 0 16,125 0 12 6172 57 Tybee Marine Rescue 500 0 0 0 500 0 500 13 6172 57 2001 Marine Science Center 25,212 25,212 25,212 0 0 25,212 0 14 16110 Total PAYMEMTS TO OTHERS 57,377 60,702 55,022 r 5,680.44 r (3,325) 53,124.27 r 4,253 15 6122 52 3615 YMCA Senior/AdultPrograrr 0 0 0 0 0 0 0 16 6122 52 3850 YMCA-Di rector Services 158,450 158,450 118,838 39,612 0 158,450 0 17 6122 Total PURCHASED SERVICES 158,450 158,450 r 118,838 39,612 I 0 158,450 0 18 6172 Grand Total Non-Profits Budget: 215,827 219,152 173,859 45,292.91 (3,325) 211,574.27 4,253 19 23 I General Fund FY15 Budget Highlights 14. Planning and Zoning Department: Compared to the current fiscal year, the Planning&Zoning Department's budget increased by$60,624 from $218,496 to $279,120. • $5,829 is added to the salary and benefits line items primarily due to increases in group health insurance (51.2100) and retirement contributions(51.2400); • $55,000 is added to the studies/master-plan line item, 52.1000 to acquire consultant services to prepare the city master-plan; • The engineering review-billable line item was reduced by ($3,000)from $18,000 to $12,000 due to a reduced need for engineer reviewing services; • $2,000 is added to the county inspection contract line item, 52.1205 due to increased building permit activity; • $5,000 is added to a contract service line item, 51.1300; • $475 is added to the planning commission expenses line item, 52.1240; • The repairs& maintenance—equipment line item, 52.2230 was reduced to $0 from $1,111; • The rental of equipment&vehicles' line item was reduced to $0 from $5,121; • The postage &freight line item, 52.3220 was reduced by ($1,276); • The travel & related expense (52.3500)and the education &training expense (52.3700)were both increased by$500 in order to provide training opportunities to the Administrative Assistant; • The small equipment line item, 53.1600 was reduced from $1,968 to$0; and • $2,500 is added to the GIS line item, 54.2150 to pay for Costal Regional Commission GIS project. The detailed expenditure budget for the Planning &Zoning Department is included on the following page. 24 General Fund FY15 Budget Highlights 14. Planning and Zoning Department Continued: Variance FY15 - FY14 FY14 between Variance c Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PLANNING&ZONING DEPARTMENT 7220 51 1100 Salaries &Wages 90,842 91,518 78,559 12,959 (676) 88,568 2,274 1 7220 51 1200 Part Time/Seasonal Wages 0 0 0 0 0 0 0 7220 51 1300 Overtime 0 500 0 500 (500) 0 0 2 7220 51 1400 Employee Benefits 3,000 2,550 2,340 210 450 2,550 450 1 7220 51 2100 Health Insurance Benefits 17,476 15,465 13,356 2,109 2,011 13,394 4,082 3 7220 51 2200 FICA Soc Sec Contribution 5,821 5,864 4,916 948 (43) 5,721 101 2 7220 51 2300 FICA Medicare Contributi o 1,361 1,371 1,150 221 (10) 1,338 23 4 7220 51 2400 Retirement contributions 10,890 6,300 5,745 555 4,590 6,855 4,035 3 7220 51 2600 Unemployment Insurance 0 0 0 0 0 286 (286) 5 7220 51 2700 Workers Compensation 350 343 250 93 7 0 350 4 51 Total PERSONNEL COSTS 129,740 123,911 106,316 17,595 5,829 118,711 11,029 6 7220 52 1100 Studies/Mstr Plan Upd/Sol 60,000 5,000 500 4,500 55,000 0 60,000 5 7220 52 1200 Legal Notices 500 800 250 550 (300) 440 60 7 7220 52 1202 Engineer Review 18,000 18,000 15,278 2,723 0 14,370 3,630 6 7220 52 1203 EngineerReview-Billabl 12,000 15,000 11,244 3,756 (3,000) 9,809 2,191 8 7220 52 1205 County Inspection Contrac 32,000 30,000 14,886 15,115 2,000 28,280 3,720 7 7220 52 1300 Contract Services 5,000 0 0 0 5,000 0 5,000 9 7220 52 1240 Planning Commission expel 1,500 1,025 23 1,002 475 111 1,389 8 7220 52 2110 Garbage Charges 45 45 37 8 0 51 (6) 10 7220 52 2201 Repair& Mai nt-Buildings 0 0 0 0 0 0 0 9 7220 52 2202 Repair&Maint-Vehicles 0 0 0 0 0 0 0 11 7220 52 2203 Repair& Maint-Equipment 0 1,111 1,111 0 (1,111) 3,176 (3,176) 10 7220 52 2320 Rental -Equip&Vehicles 0 5,121 5,121 0 (5,121) 11,815 (11,815) 12 7220 52 3100 Property&Liability Insu 1,200 935 928 7 265 1,875 (675) 11 7220 52 3220 Postage& Freight 2,000 2,276 2,211 65 (276) 327 1,673 13 7220 52 3400 Printing&Binding 500 750 311 440 (250) 416 84 12 7220 52 3500 Travel & Related Expenses 3,500 3,000 1,306 1,694 500 1,380 2,120 14 7220 52 3600 Dues and Fees 1,000 1,000 733 267 0 830 170 13 7220 52 3700 Educ&Training 3,500 3,000 2,145 855 500 1,079 2,421 15 7220 52 3850 Contract Labor 0 0 0 0 0 0 0 14 52 Total PURCHASED\CONTRACTED.' 140,745 87,062 56,082 30,980 53,683 73,960 66,785 16 7220 53 1100 Supplies &Materials 4,000 3,700 2,122 1,578 300 4,380 (380) 15 _ 7220 53 1210 Water/Sewer Chgs 55 35 25 10 20 34 21 17 7220 53 1230 Electricity 1,030 1,000 666 334 30 876 154 16 7220 53 1400 Books &Periodicals 750 500 500 0 250 210 540 18 7220 53 1600 Small Equipment 0 1,968 1,431 537 (1,968) 0 0 17 7220 53 1720 Uniforms 300 320 0 320 (20) 378 (78), 19 53 Total SUPPLIES 6,135 7,523 4,745 2,778 (1,388) 5,879 256 18 7220 54 2105 Wayfindi ng Signs 0 0 0 0 0 0 0 20 7220 54 2150 GIS 2,500 0 0 0 2,500 0 2,500 19 7220 54 2200 Vehicles 0 0 0 0 0 0 0 21 7220 54 2300 Furniture&Fixtures 0 0 0 0 0 0 0 20 54 Total CAPITAL OUTLAY 2,500 0 0 0 2,500 0 2,500 22 Grand Total 279,120 218,496 167,142 51,354 60,624 198,550 80,570 21 25 I General Fund FY15 Budget Highlights 15. Main Street Department: Compared to the current year's budget,the Better Hometown Department's budget increased by$14,936 from $77,758 to $92,694 from the current year's budget. • $450 is added to employee benefits to cover the increased rate of the cell phone allowance from $62.50 to$100; • $1,800 is added to the employee's benefit line item, 51.1400 to provide a car allowance; • $1,227 is to the group health insurance due to anticipate 13%rate increases; and • $14,146 is added as capital outlay for a South Beach Business District Project. Variance FY15 FY14 FY14 between Variance v c Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept ,off, a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 MAIN STREET DEPARTMENT 7300 51 1100 Salaries &Wages 41,373 42,365 36,192 6,173 (992) 40,559 814 1 7300 51 1400 Employee Benefits 1,200 750 344 406 450 375 825 2 7300 51 2100 Health Insurance 10,662 9,435 8,138 1,297 1,227 8,748 1,914 3 7300 51 2200 FICA Social Security 2,723 2,650 2,221 429 73 2,539 184 4 7300 51 2300 FICA Medicare 637 620 519 101 17 594 43 5 7300 51 2400 Retirement Contributions 5,500 5,500 4,995 505 0 6,110 (610) 6 7300 51 2700 Workers Compensation 165 158 96 62 7 126 39 7 51 Total PERSONNEL COSTS 62,260 61,478 52,506 8,972 782 59,051 3,209 8 7300 52 2110 Garbage Charges 20 20 14 6 0 19 1 9 7300 52 3100 Property&Liability Insu 320 320 318 2 0 265 55 10 7300 52 3300 Advertising 6,000 6,000 4,300 1,700 0 0 6,000 11 7300 52 3500 Travel &Related 2,335 2,335 1,840 495 0 1,977 358 12 7300 52 3600 Dues & Fees 2,000 2,000 1,154 847 0 1,870 131 13 7300 52 3700 Education &Training 1,475 1,475 1,215 260 0 588 888 14 7300 52 3850 BHT Contract Labor 1,050 1,050 750 300 0 400 650 15 52 Total PURCHASED\CONTRACTED 13,200 13,200 9,591 3,609 0 5,118 8,082 16 7300 53 1100 Supplies &Materials 1,300 1,300 894 406 0 3,432 (2,132) 17 7300 53 1210 Water Sewer Chgs 30 30 9 21 0 12 18 18 7300 53 1230 Electricity 258 250 243 7 8 283 (25) 19 7300 53 1231 Donated Money Expenses 1,500 1,500 0 1,500 0 0 1,500 20 53 Total SUPPLIES 3,088 3,080 1,147 1,933 8 3,728 (640) 22 7520 54 1405 South Beach Business Distr 14,146 0 0 0 14,146 0 14,146 23 7520 53 1425 Tybee Leadership 0 0 0 0 0 528 (528) 24 7520 54 1428 US80/McKenzie Crosswalk 0 0 0 0 0 0 0r 24 54 Total CAPITAL OUTLAY 14,146 0 0 0 14,146 0 14,146 25 Grand Total 92,694 77,758 63,244 14,514 14,936 67,897 24,797 26 16. Parking Department: Compared to the current fiscal year's budget,the Parking Department's budget increased by$41,637 from $561,684 to $603,321. • $3,000 is added to contract services line item to pay collection agency fees; • The salary and benefits line items reflect a net change of a decrease by($12,784); • $1,297 is added to the property& liability line, 52.3100; • $60,000 is added to the credit card service charges line item, 52.3901; in order to upgrade and replace "pay and display meter machines"; • $1,347 is added to parking meter-parts line item, 53.1110; • The small equipment line item, 53.1600 is reduced by($1,753); and • The vehicle line item, 54.2200 is reduced from $9,750 to$0 because the department does not require another vehicle for next year. 26 General Fund FY15 Budget Highlights 16. Parking Department Continued: Variance FY15 FY14 FY14 between Variance a a Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept 2 a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 PARKING DEPARTMENT 7564 51 1100 Salaries &Wages 89,845 92,153 78,444 13,709 (2,308) 84,490 5,355 1 7564 51 1200 Part Time/Seasonal Wages 70,000 83,475 36,751 46,724 (13,475) 62,395 7,605 2 7564 51 1300 Overtime 1,500 30 30 0 1,470 0 1,500 3 7564 51 1400 Employee Benefits 2,400 750 689 61 1,650 750 1,650 4 7564 51 2100 Health Insurance Benefits 20,470 18,115 15,766 2,349 2,355 16,721 3,749 5 7564 51 2200 FICASoc Sec Contribution 10,100 11,133 7,153 3,980 (1,033) 9,429 671 6 7564 51 2300 FICA Medi ca re Contri butio 2,361 2,603 1,673 930 (242) 2,205 156 7 7564 51 2400 Retirement Contributions 11,455 10,550 9,655 895 905 9,666 1,789 8 7564 51 2600 Unemployment Insurance 0 924 924 0 (924) 0 0 9 7564 51 2700 Workers Compensation 4,290 5,472 5,212 260 (1,182) 5,223 (933) 10 51 Total PERSONNEL COSTS 212,421 225,205 156,298 68,907 (12,784) 190,879 21,542 11 7564 52 1300 Computer service contract 55,000 54,297 37,325 16,972 703 50,495 4,505 12 7564 52 Contract Services-Collecti< 3,000 0 0 0 3,000 0 3,000 13 7564 52 2110 Garbage Charges 24 24 17 7 0 22 2 14 7564 52 2202 Repair&Maint-Vehicles 3,200 2,150 1,339 811 1,050 2,094 1,106 15 7564 52 2203 Repair&Maint-Equipment 5,000 5,567 4,697 870 (567) 4,103 897 16 7564 52 2325 Armored Car Service 1,200 1,175 869 306 25 1,103 97 19 7564 52 3100 Property&Liability Insu 5,400 4,103 5,060 (957) 1,297 2,204 3,196 20 7564 52 3203 Cell Phones 0 0 0 0 0 0 0 21 7564 52 3220 Postage&Freight 3,500 3,400 3,146 254 100 4,537 (1,037) 22 7564 52 3300 Advertising 0 0 0 0 0 0 0 23 7564 52 3400 Printing&Binding 200 200 197 3 0 177 23 24 7564 52 3500 Travel &Related Expenses 50 0 0 0 50 0 50 25 7564 52 3600 Dues and Fees 150 138 138 0 12 155 (5) 26 7564 52 3700 Educ&Training 200 133 133 0 67 0 200 27 7564 52 3850 Contract Labor 500 0 0 0 500 399 101 28 7564 52 3901 Credit Card Service Charg 150,000 90,000 100,354 (10,354) 60,000 108,997 41,003 29 52 Total PURCHASED\CONTRACT SEF 227,424 161,187 153,274 7,913 66,237 174,286 53,138 30 7564 53 1100 Supplies &Materials 19,710 23,049 18,917 4,131 (3,339) 22,911 (3,201) 31 7564 53 1110 Parking Meters-Meter 90,000 88,653 64,530 24,124 1,347 72,287 17,713 32 7564 53 1210 Water/Sewer Charges 30 30 11 19 0 11 19 33 7564 53 1230 Electricity 1,236 1,000 954 46 236 868 368 34 7564 53 1270 Gas &Diesel Fuel 9,000 7,077 5,077 2,000 1,923 10,243 (1,243) 35 7564 53 1590 Inventory-Parking Decal 2,300 2,590 2,590 0 (290) 2,280 20 36 7564 53 1600 Small Equipment 40,000 41,753 41,753 0 (1,753) 5,501 34,499 , 37 7564 53 1701 Cash/Short-Over deposits 0 0 (62) 62 0 (85) 85 38 7564 53 1702 Signs 400 809 809 0 (409) 900 (500) 39 7564 53 1720 Uniforms 800 582 582 0 218 1,087 (287), 40 53 Total SUPPLIES 163,476 165,543 135,161 30,382 (2,067) 116,003 47,473 41 7564 54 2055 Parking Meter System 0 0 0 0 0 14,880 (14,880) 42 7564 54 2200 Vehicles 0 9,750 9,720 30 (9,750) 5,598 (5,598) 43 54 Total CAPITAL OUTLAY 9,750 9,720 30 (9,750) 20,478 (20,478) 45 Grand Total 603,321 561,684 454,452 107,232 41,637 501,646 101,675 46 27 ! General Fund FY15 Budget Highlights 17. Debt Service: This section of the budget should be used to report the principle and interest payment of all outstanding loans or bonds related to the General Fund. • The lease payments for the telephone system shall be reported here as opposed to in the IT Department's budget as it has been done in previous years. The total principle and interest payment for next year is$17,652. • The debt service interest expense payment, $1,650 for the emergency 911 system is reported under this section as well. SunTrust Bank will finance $134,522 of equipment cost to purchase new E911 system for the Police Administration Department. The interest rate is 1.44%. The estimated principle and interest payment for next year's budget shall be$25,105. • SunTrust Bank will finance$186,500 of equipment cost to purchase a grader, $114,000 and a backhoe, $72,500 for the Public Works Administration Department. The bank is financing the equipment at an interest rate of 1.995% and the total interest expense shall be$13,480.09. The interest expense for FY15 is$3,500. r l Variance FY15 FY14 FY14 between Variance � a,O � a, O Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 DEBT SERVICE 8000 58 Principle Phone System 16,493 0 0 0 16,493 0 16,493 1 8000 58 2201 Interest Expense 1,159 0 0 0 1,159 0 1,159 _ 2 8000 58 Interest-Expense-Public V 3,500 0 0 0 3,500 0 3,500 3 8000 58 Interest Expense-E911 Syst 1,650 0 0 0 1,650 0 1,650 4 8000 Total Debt Service Budget:r 21,152 0 0 0 I 21,152 0 21,152 5 18. Other Financing Uses: This section of the budget is used to record transfers out of the General Fund to other funds. The transfers out of the General Fund budget increased by$476,760 from $676,832 to$1,153,592 as compared to the current year's budget. • $28,571 is added to the transfer out to the E911 fund line item, 61.1002 due to the decline in wireless E-911 revenue noted in the current year; • The transfer out to the Water&Sewer Fund was reduced to $0 from $302,000; • $1,000,000 is added to transfers out to the Capital Project Fund 340 to finance the City's portion of the beach improvement project managed by the U.S. Corp of Engineers; and • The transfers out to the River's End RV Park Fund was decreased by($245,555)from$370,576 to$125,021. Variance FY15 FY14 FY14 between Variance 7 g Proposed FY14 Actual Budget FY15 FY13 between FY15 Dept a a Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 OTHER FINANCING USES 9000 61 1000 Contingency 0 0 0 0 0 0 0 1 9000 61 Budgeted Fund Balance-Re5 0 0 0 0 0 0 0 2 9000 61 1001 Trans out Solid Waste Fun 0 0 0 0 0 368,051 (368,051) 3 9000 61 1002 Trans out E911 Fund 28,571 4,256 0 4,256 24,315 1,324 27,247 4 9000 61 1003 Transfer Out Grant Fund 1,000,000 0 0 0 1,000,000 19,846 980,154 5 9000 61 1060 Transfer to Water&Sewer 0 302,000 302,000 0 (302,000) 0 0 6 9000 61 1555 Trans out River's End RV 125,021 370,576 0 370,576 (245,555) 11,447 113,574 7 19000 Total Other Financing Uses: 2,153,592 676,832 302,000 374,832 I 476,760 400,668 752,924 8 28 i General Fund FY15 Budget Highlights GENERAL FUND OPERATING & CAPITAL BUDGET FISCAL YEAR 2014-2015 DETAILED REVENUE & EXPENDITURE PROPOSE BUD T Er TABLE OF CONTENTS GENERAL FUND OPERATING AND CAPITAL BUDGET DETAILED REVENUE & EXPENDITURE BUDGET 1-2 REVENUE 3-21 EXPENDITURES: 3 City Council 4 Clerk of Council 4 City Manager 5 Finance Director 6 Finance - Accounting 6 Finance - Revenue Administration 7 Finance - Accounts Payable 7 Finance - Payroll 8 Legal 8 Information Technology 9 Human Resources 9 Municipal Court 10 Police Department 11 Police - Beach Patrol 12 Fire Department 13 Fire - Emergency Management 13 Fire - Ocean Rescue 14 Public Works 15 Public Works - Building Maintenance 15 Public Works - Stormwater 15 Public Works - Solid Waste 15 Public Works - Cultural & Recreation 16 Public Works - Parks 16 Beach Improvement 17 Non-Profit Agencies 18 Planning and Zoning 19 Main Street 20 Parking Services 21 Debt Service 21 Other Financing Uses GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 GENERAL FUND 100 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual REVENUE 100 00 31 1100 Real Property Tax-Current 1,722,868 1,726,747 1,024,402 702,345 (3,879) 1,594,298 128,570 1,460,761 100 00 31 1200 Property Tax Prior Yrs 200,000 241,500 88,312 153,188 (41,500) 62,989 137,011 268,296 100 00 31 1310 Motor Vehicle Tax 89,503 57,000 145,181 (88,181) 32,503 89,346 157 88,302 10000 31 1320 Property Tax-Mobile Homes 360 400 259 141 (40) 260 100 507 100 00 31 1340 Personal Property-Intangibl 21,000 21,000 15,543 5,457 0 25,521 (4,521) 21,971 100 00 31 1600 Real Estate Trans Tax 6,200 6,200 7,242 (1,042) 0 8,172 (1,972) 6,549 100 00 31 1710 Franchise Tax Electric 297,000 301,000 297,795 3,205 (4,000) 301,042 (4,042) 308,974 100 00 31 1750 Franchise Tax-Cable TV 80,000 80,000 86,136 (6,136) 0 108,588 (28,588) 99,656 100 00 31 1760 Franchise Tax Telephone 13,000 13,000 11,547 1,453 0 16,825 (3,825) 17,990 100 00 31 3100 Sales&Use Tax Rev (LOST) 1,190,000 1,050,000 791,702 258,298 140,000 1,070,291 119,709 1,085,309 10000 31 3103 Energy Excise Tax 0 0 5,990 (5,990) 0 2,346 (2,346) 100 00 31 4200 Alcohol Bev Excise Tax 190,000 190,000 148,938 41,062 0 192,782 (2,782) 193,536 100 00 31 4300 Local 3%Alcohol Tax 85,000 85,000 67,726 17,274 0 103,620 (18,620) 89,810 100 00 31 6100 Business-Occupational Tax 57,000 57,000 55,509 1,491 0 57,330 (330) 57,621 100 00 31 6101 Admin Fees-Business License 4,300 4,300 4,300 0 0 4,255 45 4,580 100 00 31 6200 Insurance Premium Tax 150,000 150,000 155,676 (5,676) 0 149,842 158 141,244 100 00 31 9111 Int Delq Tax Real Property 0 0 0 0 0 0 0 0 100 00 31 9900 Late Charge Revenues 1,000 1,000 1,198 (198) 0 1,408 (408) 2,113 131 Total TAXES 4,107,231 3,984,147 2,907,454 1,076,693 123,084 3,788,913 318,318 3,847,219 0 100 00 32 2990 Engineering Review 12,000 15,000 12,346 2,654 (3,000) 8,057 3,944 5,651 100 00 32 2995 Land Disturbing Fees 300 300 150 150 0 350 (50) 600 100 00 32 3000 Regulatory Fees 110,000 105,000 98,160 6,840 5,000 104,635 5,365 108,591 100 00 32 3101 Building Permits 110,000 90,000 93,806 (3,806) 20,000 109,397 603 75,183 100 00 32 3103 Palms Up Fees 1,000 500 11,450 (10,950) 500 0 1,000 11,650 100 00 32 3120 Building Inspections 20,000 18,000 21,685 (3,685) 2,000 23,787 (3,787) 16,920 100 00 32 3140 Sale of Permit Display-Zonin 0 0 0 0 0 0 0 0 100 00 32 3200 Film Permitting Fee 1,000 900 1,025 (125) 100 1,850 (850) 300 100 00 32 3900 Zoning Variance Requests 3,500 3,000 4,050 (1,050) 500 3,125 375 2,650 100 00 32 3901 Recording Fees 6,000 5,000 6,000 (1,000) 1,000 6,750 (750) 3,750 100 00 32 4100 Business License Penalty 500 700 400 300 (200) 1,323 (823) 495 132 Total LICENSES&PERMITS 264,300 238,400 249,072 (10,672) 25,900 259,273 5,027 225,788 100 00 33 4400 Grant Revenues 0 0 0 0 0 28,816 (28,816) 0 100 00 33 DOT LMIG Grant Revenue(estimate) 31,500 32,054 31,054 1,000 (554) 1,554 29,946 0 100 00 33 GDOT Grant Revenue 199,001 199,001 30,816 168,185 0 168,185 30,816 0 133 Total INTERGOVERNMENTAL REVENUE 230,501 231,055 61,870 169,185 (554) 198,555 31,946 0 100 00 34 1400 Printing-Duplicating Services 1,200 1,200 2,234 (1,034) 0 1,761 (561) 1,066 100 00 34 1700 Admin Svcs Water/Sewer 0 0 0 0 0 158,400 (158,400) 144,000 100 00 34 1710 Admin Svcs Sanitation 0 0 0 0 0 9,900 (9,900) 9,000 100 00 34 1910 Election Qualifying Fee 0 1,500 360 1,140 (1,500) 0 0 1,332 100 00 34 2110 Police Svcs-ID Card Fees 600 600 10 590 0 520 80 1,295 100 00 34 2120 Police Svcs-Accident Rep 100 0 90 (90) 100 127 (27) 351 100 00 34 2130 Spec Police Svcs-False Alarm 0 0 0 0 0 0 0 0 100 00 34 2200 Fire Protect Subscriptions 11,575 10,200 11,775 (1,575) 1,375 10,395 1,180 10,155 100 00 34 2900 Chatham Cty Salary Reimburse 65,000 65,000 47,441 17,559 0 56,730 8,271 68,930 100 00 34 2903 Police Cost Reimbursement 0 3,000 0 3,000 (3,000) 0 0 560 100 00 34 2904 Fire Cost Reimbursement 0 2,000 0 2,000 (2,000) 2,282 (2,282) 0 100 00 34 2905 DPW Cost Reimbursement 0 3,000 8,157 (5,157) (3,000) 859 (859) 4,778 100 00 34 2906 Parking Cost Reimbursement 10,000 15,000 45,120 (30,120) (5,000) 15,403 (5,403) 2,481 100 00 34 5415 Parking Revenue Meters 150,000 100,000 94,008 5,992 50,000 132,735 17,265 126,291 100 00 34 5416 Parking Rev Decal/Multiday 200,000 180,000 186,679 (6,679) 20,000 218,621 (18,621) 201,828 100 00 34 5417 Parking Rev PayPal 0 0 0 0 0 0 0 0 100 00 34 5418 Parking Rev-Pay/Display 2,100,772 1,818,850 1,626,281 192,569 281,922 2,048,239 52,533 1,717,533 100 00 34 5420 Processing Fee 500 300 1,484 (1,184) 200 747 (247) 0 100 00 34 6100 Animal Control-Shelter Fees 50 50 20 30 0 30 20 80 100 00 34 6410 Background Check Fees 3,500 3,500 2,580 920 0 4,815 (1,315) 5,305 100 00 34 6901 Vehicle Impound Fees 500 300 305 (5) 200 185 315 760 100 00 34 7501 City Facilities Rentals 39,000 38,000 27,015 10,985 1,000 39,618 (618) 39,975 100 00 34 7534 Campgrd Misc Revenue 0 0 45 (45) 0 (45) 45 0 100 00 34 9301 Returned Ck Fees General 50 100 0 100 (50) 64 (14) 0 100 00 34 9302 Returned Ck Fee MuniCourt 0 0 0 0 0 0 0 0 100 00 34 9303 Returned Ck Fees Parking 300 300 288 12 0 128 172 32 134 Total CHARGES FOR SERVICES 2,583,147 2,242,900 2,053,891 189,009 340,247 2,701,513 (118,366) 2,335,751 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 1 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual 100 00 35 1170 Police Fines City Portion 400,000 360,000 170,993 189,007 40,000 451,400 (51,400) 361,921 100 00 35 1172 Information Tech Fees 28,000 44,838 22,871 21,968 (16,838) 32,282 (4,282) 18,955 100 00 35 1174 Court Cost 37,000 37,000 43,665 (6,665) 0 51,702 (14,702) 34,405 100 00 35 1175 Fines and Violations-Parkin 300,000 270,000 282,297 (12,297) 30,000 333,358 (33,358) 367,805 100 00 35 1176 Late Fees-Parking 50,000 45,000 37,569 7,431 5,000 43,878 6,122 47,187 100 00 35 1401 Crime Victim Emerg Fund 0 0 0 0 0 0 0 0 100 00 35 1900 Other Fines Police/Court 5,000 5,000 3,025 1,975 0 8,729 (3,729) 4,680 135 Total FINES&FORFEITURES 820,000 761,838 560,419 201,419 58,162 921,348 (101,348) 834,954 100 00 36 1000 Interest Revenue 10,000 10,000 6,945 3,055 0 12,322 (2,322) 22,186 100 00 36 1001 Interest Rev Campgrd Note 0 0 0 0 0 0 0 0 100 00 36 1002 Int Rev-Water/Sewer Note 0 0 0 0 0 0 0 0 100 00 36 1003 Int Rev-Sanitation Note 0 0 0 0 0 0 0 0 100 00 36 1005 Finance Charge Revenue 0 0 0 0 0 0 0 0 136 Total INVESTMENT INCOME 10,000 10,000 6,945 3,055 0 12,322 (2,322) 22,186 100 00 37 1001 Police-Contributions 0 0 0 0 0 0 0 0 100 00 37 1002 Fire-Contributions 1,000 1,000 300 700 0 2,070 (1,070) 1,015 100 00 37 1004 Donations-Various 0 0 0 0 0 1,400 (1,400) 0 100 00 37 Contribtions-City of Savannah 0 117,000 0 117,000 (117,000) 234,000 (234,000) 0 100 00 37 1175 Condemned Monies-TIPD 0 0 0 0 0 0 0 0 100 00 37 2100 Settlements 0 0 0 0 0 5,000 (5,000) 0 100 00 37 4401 BHT Donations 1,500 1,500 1,500 0 0 0 1,500 1,472 137 Total CONTRIBUTIONS&DONATIONS 2,500 119,500 1,800 117,700 (117,000) 242,470 (239,970) 2,487 100 00 38 1002 Rent Cell Phone Antennas 0 0 0 0 0 0 0 1,427 100 00 38 1003 Lease-Shrine Club 1,500 1,500 1,352 148 0 1,628 (128) 1,534 100 00 38 1005 Rents-Royalty-Misc 1 1 20 (19) 0 (19) 20 1 100 00 38 1006 Lease-North Beach Grill 14,400 14,400 13,561 839 0 15,561 (1,161) 14,880 100 00 38 1007 YMCA-Non Member Fee 1,500 1,500 1,874 (374) 0 2,171 (671) 469 100 00 38 1010 Cremation Wall 100 100 225 (125) 0 (125) 225 450 100 00 38 3000 Damaged Property Reimbursemen 3,000 3,000 0 3,000 0 3,074 (74) 44,640 100 00 38 9100 Insurance Reimbursement 0 0 0 0 0 25 (25) 0 100 00 38 9003 Miscellaneous Revenue 20,000 15,000 34,340 (19,340) 5,000 85,677 (65,677) 26,391 138 Total MISCELLANEOUS 40,501 35,501 51,372 (15,871) 5,000 107,992 (67,491) 89,793 100 00 39 1100 Transfer In from Water&Sewer 302,000 0 0 0 302,000 (302,000) 604,000 0 100 00 39 1200 Hotel/Motel Transfer In 968,000 1,018,000 681,518 336,482 (50,000) 1,064,419 (96,419) 1,105,397 Prior Yr Fund Balance 100 00 39 1300 ($750K+$150)Beach and ($49K+$5K)RetroFit 954,000 571,301 0 571,301 382,699 0 954,000 0 100 00 39 2100 Sale of Assets 5,000 1,000 10,327 (9,327) 4,000 26,929 (21,929) 12,682 100 00 39 2101 Sale Land/Greenspace 0 0 0 0 0 0 0 0 100 00 39 Suntrust Bank Loan Proceeds-E911 134,522 0 0 0 134,522 (134,522) 269,044 0 100 00 39 Suntrust Bank Loan Proceeds-PW 186,500 0 0 0 186,500 (186,500) 373,000 0 100 00 39 3501 Proceeds from GMA/BBT Loan 0 0 0 0 0 0 0 0 100 00 39 4501 Phone System Revenue 0 0 0 0 0 0 0 82,334 39 Total OTHER FINANCING SOURCES 2,550,022 1,590,301 691,845 898,456 959,721 468,326 2,081,696 1,200,413 Grand Total GENERAL FUND REVENUES: 10,608,202 9,213,642 6,584,669 2,628,973 1,394,560 8,700,713 1,907,489 8,558,590 Final FY14-15 General Fund Budget June 32014.xlsx working changes 2 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual EXPENDITURES CITY COUNCIL 100 1110 51 1100 Salaries&Wages 20,400 20,400 18,700 1,700 0 5,100 15,300 0 100 1110 51 1400 Mayor Benefits 8,400 750 563 188 7,650 188 8,213 0 100 1110 51 2200 FICA Soc Sec Contribution 1,265 1,265 984 281 0 328 937 0 100 1110 51 2300 FICA Medicare Contributio 296 296 230 66 0 77 219 0 151 Total PERSONNEL COSTS 30,361 22,711 20,476 2,235 7,650 5,692 24,669 0 1 100 1110 52 1100 Council Fees 0 0 0 0 0 15,800 (15,800) 20,400 100 1110 52 1200 Professional Services 0 0 0 0 0 4,869 (4,869) 3,433 100 1110 52 1201 Studies,Surveys,Consult 0 0 0 0 0 0 0 0 100 1110 52 1232 Videographer 0 0 0 0 0 0 0 0 100 1110 52 2110 Garbage Charges 346 346 288 58 0 403 (57) 334 100 1110 52 3100 Property&Liability Insu 91,829 85,700 85,937 (237) 6,129 28,370 63,459 5,283 100 1110 52 3203 Cell Phones 0 0 0 0 0 0 0 0 100 1110 52 3220 Postage/Freight 200 200 154 46 0 82 118 41 100 1110 52 3300 Advertisment 0 0 0 0 0 900 (900) 0 100 1110 52 3400 Printing/Binding 0 0 0 0 0 0 0 0 100 1110 52 3500 Training Ethics 0 0 0 0 0 0 0 0 100 1110 52 3501 Travel&Related-Mayor 4,500 4,700 4,078 622 (200) 1,704 2,796 4,174 100 1110 52 3502 Council travel-W.Doyle 2,000 1,900 2,089 (189) 100 1,862 138 1,287 100 1110 52 3503 Council Travel-B.Brown 1,700 1,700 1,177 523 0 839 861 956 100 1110 52 3504 Council travel-R.Calla 1,700 1,700 1,176 524 0 736 964 927 100 1110 52 3505 Council travel-B.Garbet 1,700 1,450 1,037 413 250 1,244 456 1,091 100 1110 52 3506 Council travel-Monty Pa 1,700 1,500 1,006 494 200 1,175 525 833 100 1110 52 3507 Council travel-Wolff 1,800 2,500 2,244 256 (700) 2,020 (220) 1,895 100 1110 52 3600 Dues and Membership Fees 10,000 10,000 8,399 1,601 0 6,940 3,060 7,035 100 1110 52 3700 Education&Training-Co 0 0 0 0 0 0 0 0 100 1110 52 3701 Education&Training-Ma 800 800 578 222 0 500 300 460 100 1110 52 3702 Education-W.Doyle 1,350 1,350 1,210 140 0 735 615 1,450 100 1110 52 3703 Education-B Brown 1,350 1,350 985 365 0 1,005 345 940 100 1110 52 3704 Education-R.Callahan 1,350 1,350 985 365 0 1,349 1 1,480 100 1110 52 3705 Education-B.Garbett 1,350 1,600 1,505 95 (250) 1,130 220 1,630 100 1110 52 3706 Education -M.Parks 1,350 1,550 1,405 145 (200) 1,720 (370) 950 100 1110 52 3707 Education -Wolff 1,250 550 535 15 700 1,030 220 1,225 52 Total PURCHASED\CONTRACTED SERVICE 126,275 120,246 114,788 5,458 6,029 74,413 51,862 55,824 100 1110 53 1100 Supplies&Materials 1,250 1,257 1,254 3 (7) 1,256 (6) 1,624 100 1110 53 1210 Water/Sewer Charges 388 288 208 80 100 279 109 257 100 1110 53 1230 Electricity 9,275 9,000 5,449 3,551 275 6,951 2,324 10,986 100 1110 53 1310 Food-Officials&Functi 5,800 6,100 6,096 4 (300) 4,526 1,274 4,695 100 1110 53 1600 Small Equipment 0 0 0 0 0 0 0 0 100 1110 53 1710 Volunteer Appreciation 200 100 0 100 100 0 200 55 100 1110 53 1720 Uniforms 0 0 0 0 0 0 0 0 153 Total SUPPLIES 16,913 16,745 13,007 3,738 168 13,012 3,901 17,617 1 1110 Total 1 City Council Budget: 173,549 159,702 148,270 11,432 13,847 93,117 80,432 73,441 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 3 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual CLERK OF COUNCIL 100 1130 51 1100 Salaries&Wages 53,800 55,090 44,264 10,826 (1,290) 45,470 8,330 39,659 100 1130 51 1400 Employee Benefits 1,200 750 689 61 450 375 825 285 100 1130 51 2100 Health Insurance Benefits 6,812 6,005 5,190 815 807 5,565 1,247 4,320 100 1130 51 2200 FICA Soc Sec Contribution 3,494 3,462 2,757 705 32 2,865 629 2,463 100 1130 51 2300 FICA Medicare Contributio 817 810 645 165 7 670 147 576 100 1130 51 2400 Retirement Contributions 6,200 6,590 6,010 580 (390) 138 6,062 7,598 100 1130 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 10,449 100 1130 51 2700 Workers Compensation 205 205 121 84 0 0 205 1,567 151 Total PERSONNEL COSTS 72,528 72,912 59,675 13,237 (384) 55,083 17,445 66,9181 100 1130 52 1110 Recodification Service 8,751 8,151 2,768 5,383 600 6,553 2,198 10,746 100 1130 52 1125 Election Expense 4,049 4,049 0 4,049 0 0 4,049 5,049 100 1130 52 2110 Garbage Charges 50 50 10 40 0 39 11 48 100 1130 52 3100 Property/Liability Insura 300 300 241 59 0 947 (647) 733 100 1130 52 3220 Postage/Freight 0 0 0 0 0 0 0 0 100 1130 52 3300 Advertising 1,900 1,400 467 933 500 1,096 804 1,871 100 1130 52 3400 Print&Binding 0 0 0 0 0 0 0 0 100 1130 52 3500 Travel&Related Expenses 3,500 3,750 3,713 37 (250) 2,985 515 1,852 100 1130 52 3600 Dues&Fees 300 300 249 51 0 3,136 (2,836) 1,004 100 1130 52 3700 Educ&Training 1,350 1,720 1,160 560 (370) 1,275 75 1,375 100 1130 52 3930 Record Management 1,500 900 230 670 600 324 1,176 4,595 52 Total PURCHASED CONTRACTED SERVICES 21,700 20,620 8,837 11,783 1,080 16,355 5,345 27,271 100 1130 53 Supplies&Materials-Events 3,000 0 0 0 3,000 0 3,000 0 100 1130 53 1100 Supplies&Materials 2,100 2,360 1,917 443 (260) 2,010 90 2,213 100 1130 53 1101 Supplies-Green Team 2,000 2,000 1,970 30 0 0 2,000 0 100 1130 53 1210 Water/Sewer Chgs 40 40 6 34 0 30 10 36 100 1130 53 1230 Electricity 1,546 500 150 350 1,046 965 581 1,351 100 1130 53 1400 Books&Periodicals 100 100 0 100 0 0 100 51 100 1130 53 1600 Small equipment 0 1,000 961 39 (1,000) 0 0 0 100 1130 53 1720 Uniforms 250 450 53 397 (200) 630 (380) 503 53 Total SUPPLIES 9,036 6,450 5,057 1,393 2,586 3,634 5,402 4,153 100 1130 54 Software 23,000 0 0 0 23,000 0 23,000 0 154 Total CAPITAL OUTLAY 23,000 0 0 0 23,000 0 23,000 0I IGrand Total CLERK OF COUNCIL 126,264 99,982 73,569 26,413 26,282 75,073 51,191 98,341 CITY MANAGER 100 1320 51 1100 Salaries&Wages 128,596 121,484 104,282 17,202 7,112 115,780 12,816 94,664 100 1320 51 1200 Part time/seasonal 0 0 0 0 0 0 0 13,583 100 1320 51 1300 Overtime 500 0 0 0 500 0 500 777 100 1320 51 1400 Employee Benefits 1,200 750 688 62 450 750 450 750 100 1320 51 2100 Health Insurance Benefits 17,641 15,516 13,466 2,050 2,125 14,491 3,150 8,862 100 1320 51 2200 FICA Soc Sec Contribution 8,078 7,612 6,392 1,220 466 7,269 809 6,715 100 1320 51 2300 FICA Medicare Contributio 1,889 1,782 1,495 287 107 1,700 189 1,570 100 1320 51 2400 Retirement Contributions 16,025 12,450 11,406 1,044 3,575 14,123 1,902 12,996 100 1320 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 0 100 1320 51 2700 Workers Compensation 490 486 471 15 4 512 (22) 1,730 51 Total PERSONNEL COSTS 174,419 160,080 138,200 21,880 14,339 154,625 19,794 141,646 100 1320 52 1201 Studies,Surveys,Consult 0 0 0 0 0 0 0 0 100 1320 52 1210 Master Plan Development 0 0 2 (2) 0 0 0 0 100 1320 52 2110 Garbage Charges 37 37 24 13 0 39 (2) 35 100 1320 52 3100 Property/Uability Insura 620 642 630 12 (22) 1,119 (499) 526 100 1320 52 3220 Postage/Freight 1,500 1,500 979 521 0 1,071 429 220 100 1320 52 3400 Print&Binding 0 0 0 0 0 0 0 55 100 1320 52 3500 Travel&Related Expenses 2,000 2,000 1,391 609 0 1,430 570 2,277 100 1320 52 3600 Dues&Fees 1,200 1,000 930 70 200 842 358 1,180 100 1320 52 3700 Educ&Training 1,975 1,175 945 230 800 1,045 930 800 52 Total PURCHASED CONTRACTED SERVICES 7,332 6,354 4,901 1,453 978 5,546 1,786 5,093 100 1320 53 1100 Supplies&Materials 500 700 508 192 (200) 468 32 805 100 1320 53 1210 Water/Sewer Charges 28 28 15 13 0 26 2 25 100 1320 53 1230 Electricity 701 680 429 251 21 693 8 646 100 1320 53 1310 Food-Officials&Functi 200 200 30 170 0 0 200 205 53 Total SUPPUES 1,429 1,608 981 627 (179) 1,187 242 1,682 Grand Total 183,180 168,042 144,082 23,960 15,138 161,357 21,823 148,422 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 4 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual FINANCE DEPARTMENT Finance-Finance Director Division 100 1510 51 1100 Salaries&Wages 81,805 82,983 69,003 13,980 (1,178) 239,902 (158,097) 273,128 100 1510 51 1300 Overtime 0 0 0 0 0 652 (652) 260 100 1510 51 1400 Employee Benefits 1,200 750 688 62 450 625 575 813 100 1510 51 2100 Health Insurance Benefits 5,815 5,220 5,266 (46) 595 40,095 (34,280) 42,386 100 1510 51 2200 FICA Soc Sec Contribution 5,118 5,147 4,263 884 (29) 14,999 (9,881) 12,807 100 1510 51 2300 FICA Medicare Contributio 1,197 1,205 997 208 (8) 3,508 (2,311) 3,923 100 1510 51 2400 Retirement Contributions 8,980 0 0 0 8,980 41,917 (32,937) 22,431 100 1510 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 100 1510 51 2700 Workers Compensation 280 269 116 153 11 895 (615) 3,968 51 Total PERSONNEL COSTS 104,395 95,574 80,333 15,241 8,821 342,593 (238,198) 359,715 I 100 1510 52 1105 County Tax Billing Admin 0 0 0 0 0 19,008 (19,008) 18,811 100 1510 52 1221 Audit/Accounting Fees 0 0 0 0 0 13,650 (13,650) 19,000 100 1510 52 1300 Service Contracts 0 0 0 0 0 4,900 (4,900) 130 100 1510 52 2110 Garbage Charges 0 0 0 0 0 80 (80) 68 100 1510 52 2201 Repair/Maint Buildings 0 0 0 0 0 3,509 (3,509) 3,828 100 1510 52 2320 Rent Equip&Vehicles 0 0 0 0 0 2,156 (2,156) 0 100 1510 52 3100 Property/Liability Insura 1,400 1,238 1,225 13 162 1,040 360 1,039 100 1510 52 3220 Postage/Freight 0 0 0 0 0 3,625 (3,625) 1,093 100 1510 52 3300 Advertising 0 0 0 0 0 0 0 914 100 1510 52 3400 Print&Binding 0 0 0 0 0 0 0 0 100 1510 52 3500 Travel&Related Expenses 2,500 2,350 1,700 650 150 217 2,283 2,365 100 1510 52 3600 Dues&Fees 300 260 185 75 40 770 (470) 864 100 1510 52 3700 Educ&Training 5,000 6,643 6,250 393 (1,643) 910 4,090 4,357 100 1510 52 3850 Contract labor 0 0 0 0 0 19,174 (19,174) 0 100 1510 52 3989 Other Expense 0 0 0 0 0 0 0 25,662 100 1510 52 3990 Service/Late Chgs 0 0 0 0 0 28,322 (28,322) 0 52 Total PURCHASED CONTRACTED SERVICES 9,200 10,491 9,360 1,131 (1,291) 97,362 (88,162) 78,130 100 1510 53 1100 Supplies&Materials 200 200 160 40 0 4,374 (4,174) 4,100 100 1510 53 1210 Water/Sewer Chgs 65 55 41 14 10 58 7 50 100 1510 53 1230 Electricity 1,500 2,025 1,072 953 (525) 1,367 133 2,026 100 1510 53 1400 Books/Periodicals 200 200 0 200 0 159 41 23 100 1510 53 1600 Small Equipment 625 625 625 0 0 519 106 1,088 100 1510 53 1703 Cash-Over/Short 0 0 0 0 0 10 (10) (34) 100 1510 53 1720 Uniforms 0 0 0 0 0 0 0 689 53 Total SUPPUES 2,590 3,105 1,898 1,207 (515) 6,488 (3,898) 7,943 100 1510 57 4000 Bad Debt Expense 0 0 0 0 0 10,000 (10,000) 0 57 Total PAYMENT TO OTHERS 0 0 0 0 0 10,000 (10,000) 0 Grand Total 116,185 109,170 91,591 17,579 7,015 456,442 (340,257) 445,788 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 5 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Finance-Accounting Division 100 1512 51 1100 Salaries&Wages 60,112 64,012 57,749 6,263 (3,900) 0 60,112 0 100 1512 51 1300 Overtime 1,000 1,000 753 247 0 0 1,000 0 100 1512 51 1400 Employee Benefits 0 0 0 0 0 0 0 0 100 1512 51 2100 Health Insurance Benefits 15,542 13,305 12,136 1,169 2,237 0 15,542 0 100 1512 51 2200 FICA Soc Sec Contribution 3,789 3,970 3,578 392 (181) 0 3,789 0 100 1512 51 2300 FICA Medicare Contributio 887 928 837 91 (41) 0 887 0 100 1512 51 2400 Retirement Contribution 8,342 7,835 7,182 653 507 0 8,342 0 100 1512 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 100 1512 51 2700 Workers Compensation 233 232 194 38 1 0 233 0 151 Total PERSONNEL COSTS 89,905 91,282 82,428 8,854 (1,377) 0 89,905 0 1 100 1512 52 1105 County Tax Billing Admin 25,000 25,000 21,988 3,012 0 0 25,000 0 100 1512 52 1221 Audit Accounting Fees 24,650 24,650 24,450 200 0 0 24,650 0 100 1512 52 1300 Service Contracts 5,788 4,038 1,200 2,838 1,750 0 5,788 0 100 1512 52 2110 Garbage Charges 271 271 58 213 0 0 271 0 100 1512 52 3100 Property&Liability Insu 0 0 0 0 0 0 0 0 100 1512 52 3220 Postage&Freight 400 340 335 5 60 0 400 0 100 1512 52 3300 Advertising 4,500 4,500 3,313 1,187 0 0 4,500 0 100 1512 52 3400 Printing&Binding 1,550 1,550 0 1,550 0 0 1,550 0 100 1512 52 3500 Travel&Related 3,800 2,060 2,522 (462) 1,740 0 3,800 0 100 1512 52 3600 Dues and Fees 500 500 157 343 0 0 500 0 100 1512 52 3700 Education and Training 2,800 2,863 1,767 1,096 (63) 0 2,800 0 100 1512 52 3850 Contract Labor 18,000 13,907 9,672 4,235 4,093 0 18,000 0 100 1512 52 3990 Service Charges,Late Fee 36,000 28,000 19,448 8,552 8,000 0 36,000 0 52 Total PURCHASED CONTRACTED SERVICES 123,259 107,679 84,910 22,769 15,580 0 123,259 0 100 1512 53 1100 Supplies&Materials 4,000 5,500 1,809 3,691 (1,500) 0 4,000 0 100 1512 53 1210 Water/Sewer Charges 0 0 0 0 0 0 0 0 100 1512 53 1230 Electricity 0 0 0 0 0 0 0 0 100 1512 53 1600 Small Equipment 7,300 0 0 0 7,300 0 7,300 0 100 1512 53 1703 Cash-Over/Short Deposit 100 100 0 100 0 0 100 0 100 1512 53 1720 Uniforms 300 250 0 250 50 0 300 0 53 Total SUPPLIES 11,700 5,850 1,809 4,041 5,850 0 11,700 0 100 1512 54 Software 0 0 0 0 0 0 0 0 100 1512 54 Machinery&Equipment 10,000 0 0 0 10,000 0 10,000 0 55 Total CAPITAL OUTLAY 10,000 0 0 0 10,000 0 10,000 0 100 1512 55 1010 Indirect Allocation-Ac- (91,308) (84,664) (77,609) (7,055) (6,644) 0 (91,308) 0 55 Total COST ALLOCATION (91,308) (84,664) (77,609) (7,055) (6,644) 0 (91,308) 0 1 Grand Total 143,556 120,147 91,539 28,608 23,409 0 143,556 0 Finance-Revenue Administration Division 100 1514 51 1100 Salaries&Wages 22,195 22,195 15,565 6,630 0 0 22,195 0 100 1514 51 1300 Overtime 0 0 0 0 0 0 0 0 100 1514 51 1400 Employee Benefits 500 249 120 129 251 0 500 0 100 1514 51 2100 Health Insurance Benefits 4,353 3,786 1,051 2,735 567 0 4,353 0 100 1514 51 2200 FICA Soc Sec Contribution 1,454 1,454 1,022 432 0 0 1,454 0 100 1514 51 2300 FICA Medicare Contributio 340 340 239 101 0 0 340 0 100 1514 51 2400 Retirement Contributions 0 0 0 0 0 0 0 0 100 1514 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 100 1514 51 2700 WorkersCompensation 85 85 0 85 0 0 85 0 51 Total PERSONNEL COSTS 28,927 28,109 17,997 10,112 818 0 28,927 0 100 1514 52 3220 Postage&Freight 0 100 0 100 (100) 0 0 0 100 1514 52 3400 Printing&Binding 0 100 0 100 (100) 0 0 0 100 1514 52 3500 Travel&Related 0 0 0 0 0 0 0 0 100 1514 52 3700 Education&Training 0 0 0 0 0 0 0 0 52 Total PURCHASED CONTRACTED SERVICES 0 200 0 200 (200) 0 0 0 100 1514 53 1100 Supplies&Materials 50 200 9 191 (150) 0 50 0 100 1514 53 1600 Small Equipment 0 200 0 200 (200) 0 0 0 53 Total SUPPLIES 50 400 9 391 (350) 0 50 0 Grand Total 28,977 28,709 18,006 10,703 268 0 28,977 0 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 6 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Finance-Accounts Payable Division 100 1517 51 1100 Salaries&Wages 43,884 44,182 39,557 4,625 (298) 0 43,884 0 100 1517 51 1300 Overtime 1,500 1,000 1,026 (26) 500 0 1,500 0 100 1517 51 1400 Employee Benefits 0 0 0 0 0 0 0 0 100 1517 51 2100 Health Insurance Benefits 6,803 5,915 5,562 353 888 0 6,803 0 100 1517 51 2200 FICA Soc Sec Contribution 2,721 2,753 2,513 240 (32) 0 2,721 0 100 1517 51 2300 FICA Medicare Contributio 644 644 588 56 0 0 644 0 100 1517 51 2400 Retirement Contributions 4,960 4,189 4,000 190 771 0 4,960 0 100 1517 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 100 1517 51 2700 Workers Compensation 175 163 133 30 12 0 175 0 51 Total PERSONNEL COSTS 60,687 58,846 53,379 5,467 1,841 0 60,687 0 100 1517 52 3220 Postage&Freight 1,000 1,000 264 736 0 0 1,000 0 100 1517 52 3400 Printing&Binding 0 0 0 0 0 0 0 0 100 1517 52 3500 Travel&Related 1,700 1,700 1,162 538 0 0 1,700 0 100 1517 52 3700 Education&Training 2,200 1,400 1,340 60 800 0 2,200 0 52 Total PURCHASED CONTRACTED SERVICES 4,900 4,100 2,767 1,333 800 0 4,900 0 100 1517 53 1100 Supplies&Materials 800 600 597 3 200 0 800 0 53 Total SUPPLIES 800 600 597 3 200 0 800 0 100 1517 55 1005 Indirect Allocation-A- (25,879) (25,245) (23,141) (2,104) (634) 0 (25,879) 0 55 Total COST ALLOCATION (25,879) (25,245) (23,141) (2,104) (634) 0 (25,879) 0 Grand Total 40,508 38,301 33,602 4,699 2,207 0 40,508 0 Finance-Payroll Division 100 1519 51 1100 Salaries&Wages 34,613 34,593 34,593 0 20 0 34,613 0 100 1519 51 1300 Overtime 1,000 751 751 0 249 0 1,000 0 100 1519 51 1400 Employee Benefits 700 501 501 0 199 0 700 0 100 1519 51 2100 Health Insurance Benefits 6,417 5,679 7,158 (1,479) 738 0 6,417 0 100 1519 51 2200 FICA Soc Sec Contribution 2,147 2,146 2,146 0 1 0 2,147 0 100 1519 51 2300 FICA Medicare Contributio 502 502 502 0 0 0 502 0 100 1519 51 2400 Retirement Contributions 7,500 7,131 6,766 364 369 0 7,500 0 100 1519 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 100 1519 51 2700 Workers Compensation 145 127 96 31 18 0 145 0 51 Total PERSONNEL COSTS 53,024 51,430 52,513 (1,083) 1,594 0 53,024 0 100 1519 52 3220 Postage&Freight 100 300 30 270 (200) 0 100 0 100 1519 52 3400 Printing&Binding 0 300 0 300 (300) 0 0 0 100 1519 52 3500 Travel&Related 1,720 1,720 1,370 350 0 0 1,720 0 100 1519 52 3700 Education&Training 1,190 1,192 822 370 (2) 0 1,190 0 52 Total PURCHASED CONTRACTED SERVICES 3,010 3,512 2,222 1,290 (502) 0 3,010 0 100 1519 53 1100 Supplies&Materials 400 200 266 (66) 200 0 400 0 53 Total SUPPLIES 400 200 266 (66) 200 0 400 0 100 1519 55 1008 Indirect Allocation-P- (5,000) (4,896) (4,488) (408) (104) 0 (5,000) 0 55 Total COST ALLOCATION (5,000) (4,896) (4,488) (408) (104) 0 (5,000) 0 Grand Total 51,434 50,246 50,513 (267) 1,188 0 51,434 0 GRAND TOTAL FINANCE DEPARTMENT: 380,660 346,573 285,251 61,322 34,087 456,442 (75,782) 445,787.78 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 7 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual LEGAL 100 1530 52 1200 Legal Gen Government 0 32,000 24,421 7,579 (32,000) 31,064 (31,064) 24,000 100 1530 52 1203 Legal/Lawsuits/All Depts 166,000 118,000 94,658 23,342 48,000 117,897 48,103 103,278 100 1530 52 1204 Legal/Ethics Comm 2,000 2,000 525 1,475 0 0 2,000 0 100 1530 55 GIRMA Deducatables 6,000 0 0 0 6,000 0 6,000 0 11530 Total PURCHASED CONTRACTED SERVICES 174,000 152,000 119,604 32,396 I 22,000 148,961 25,039 127,278 INFORMATION TECHNOLOGY 100 1535 51 1100 Salaries&Wages 107,348 110,138 94,175 15,963 (2,790) 104,088 3,261 102,239 100 1535 51 1400 Employee Benefits 6,000 5,100 4,681 419 900 4,850 1,150 4,350 100 1535 51 2100 Health Insurance Benefits 17,482 15,470 13,250 2,220 2,012 14,416 3,066 14,421 100 1535 51 2200 FICA Soc Sec Contribution 6,972 7,175 5,972 1,203 (203) 6,714 258 6,455 100 1535 51 2300 FICA Medicare Contributio 1,630 1,671 1,397 274 (41) 1,570 60 1,510 100 1535 51 2400 Retirement Contributions 14,775 14,500 13,283 1,217 275 16,345 (1,570) 14,441 100 1535 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 0 100 1535 51 2700 Workers Compensation 420 408 265 143 12 322 98 2,267 151 Total PERSONNEL COSTS 154,627 154,462 133,023 21,439 165 148,305 6,322 145,6821 100 1535 52 1120 Management Support Activi 0 0 0 0 0 0 0 0 100 1535 52 1300 Service Contracts 141,529 124,800 117,493 7,307 16,729 125,934 15,595 54,263 100 1535 52 2110 Garbage Charges 40 40 31 9 0 39 1 35 100 1535 52 2201 Repair/Maint-Buildings 5,000 5,000 1,393 3,608 0 4,057 943 4,492 100 1535 52 2203 Repair/Maint-Equipt 5,000 3,000 2,655 345 2,000 2,730 2,270 8,708 100 1535 52 2320 Rent-Equip&Vehicles 4,000 0 0 0 4,000 0 4,000 0 100 1535 52 3100 Property&Liability Insu 572 1,000 581 419 (428) 1,082 (510) 540 100 1535 52 3201 Telephone/Internet Costs 72,000 60,000 58,038 1,962 12,000 60,883 11,117 58,665 100 1535 52 3203 Cell Phones 8,700 7,790 4,374 3,416 910 7,216 1,484 6,227 100 1535 52 3220 Postage/Freight 20 20 0 20 0 0 20 17 100 1535 52 3400 Print&Binding 0 0 0 0 0 0 0 0 100 1535 52 3500 Travel&Related Expenses 0 0 0 0 0 0 0 165 100 1535 52 3600 Dues and fees 0 0 0 0 0 0 0 50 100 1535 52 3700 Educ&Training 0 0 0 0 0 0 0 419 100 1535 52 3850 Contract Services 10,000 3,610 2,510 1,100 6,390 2,400 7,600 600 52 Total PURCAHSED CONTRACTED SERVICES 246,861 205,260 187,075 18,185 41,601 204,341 42,520 134,182 100 1535 53 1100 Supplies&Materials 500 1,000 428 572 (500) 18,279 (17,779) 28,136 100 1535 53 1210 Water/Sewer Chgs 28 28 21 7 0 29 (1) 26 100 1535 53 1230 Electricity 1,391 1,350 557 793 41 711 680 1,264 100 1535 53 1600 Small Equipment 22,000 38,700 33,553 5,147 (16,700) 25,383 (3,383) 75,556 100 1535 53 1720 Uniforms 0 0 0 0 0 0 0 254 53 Total SUPPLIES 23,919 41,078 34,560 6,518 (17,159) 44,401 (20,482) 105,236 100 1535 54 2101 Backup Power Generator 35,000 0 0 0 35,000 0 35,000 0 100 1535 54 2300 Computer Room Equipment 100,000 0 0 0 100,000 0 100,000 0 100 1535 54 2400 Computers 31,500 0 0 0 31,500 0 31,500 0 54 Total CAPITAL OUTLAY 166,500 0 0 0 166,500 0 166,500 82,334 100 1535 58 1101 Phone System Principal 0 16,028 11,978 4,050 (16,028) 15,576 (15,576) 4,210 100 1535 58 2201 Phone System Interest 0 1,624 1,261 363 (1,624) 2,075 (2,075) 203 58 Total DEBT SERVICE 0 17,652 13,238 4,414 (17,652) 17,651 (17,651) 4,413 Grand Total 591,907 418,452 367,896 50,556 173,455 414,699 177,208 471,847 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 8 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual HUMAN RESOURCES 100 1540 51 1100 Salaries&Wages 56,954 57,939 49,469 8,470 (985) 56,302 652 54,269 100 1540 51 1300 Overtime 0 0 0 0 0 0 0 368 100 1540 51 1400 Employee Benefits 3,000 2,550 2,340 210 450 2,550 450 2,550 100 1540 51 2100 Health Insurance Benefits 6,837 8,160 6,134 2,026 (1,323) 8,466 (1,629) 11,597 100 1540 51 2200 FICA Soc Sec Contribution 3,671 3,751 3,138 613 (80) 3,630 41 3,454 100 1540 51 2300 FICA Medicare Contributio 858 877 734 143 (19) 849 9 808 100 1540 51 2400 Retirement Contributions 7,770 7,525 6,898 627 245 7,805 (35) 7,184 100 1540 51 2401 Retiree Insurance Premium 0 0 0 0 0 3,887 (3,887) 6,869 100 1540 51 2700 Workers Compensation 225 216 146 70 9 169 56 2,184 100 1540 51 2900 Wellness Benefits 5,000 1,500 0 1,500 3,500 0 5,000 864 51 Total PERSONNEL COSTS 84,315 82,518 68,859 13,659 1,797 83,659 656 90,145 100 1540 52 1120 Management Support Activi 1,800 2,500 1,165 1,335 (700) 2,162 (362) 1,770 100 1540 52 Contract Services 15,000 0 0 0 15,000 0 15,000 0 100 1540 52 1230 Medical Screening 0 0 0 0 0 3,275 (3,275) 0 100 1540 52 1231 Drug Testing 3,500 3,500 1,615 1,885 0 3,000 500 4,025 100 1540 52 1275 Employee Assistance Expen 3,500 3,000 3,000 0 500 0 3,500 3,000 100 1540 52 2110 Garbage 25 25 19 6 0 26 (1) 19 100 1540 52 3100 Property&Liability Insu 178 178 176 2 0 341 (163) 316 100 1540 52 3220 Postage 500 0 252 (252) 500 0 500 0 100 1540 52 3300 Advertising 500 1,000 193 807 (500) 177 323 75 100 1540 52 3400 Print&Binding 0 500 0 500 (500) 500 (500) 0 100 1540 52 3500 Travel&Related Expenses 900 900 526 374 0 1,023 (123) 927 100 1540 52 3600 Dues and Fees 300 300 255 45 0 270 30 246 100 1540 52 3700 Educ&Training 1,300 1,300 1,218 82 0 841 459 1,043 100 1540 52 Educ&Training-employees 2,000 0 0 0 2,000 0 2,000 0 52 Total PURCHASED CONTRACTED SERVICES 29,503 13,203 8,420 4,783 16,300 11,615 17,888 11,421 100 1540 53 1100 Supplies&Materials 1,000 1,000 1,040 (40) 0 961 39 555 100 1540 53 1210 Water Sewer Chgs 22 22 12 10 0 17 5 17 100 1540 53 1230 Electricity 464 450 326 124 14 416 48 588 100 1540 53 1312 Employee Appreciation Lun 1,000 1,000 1,000 0 0 983 17 115 100 1540 53 1400 Books/Periodicals 200 150 103 47 50 0 200 97 100 1540 53 1600 Small Equipment 0 0 0 0 0 0 0 0 100 1540 53 1710 Employee Appreciation Awa 500 500 428 73 0 307 193 1,337 100 1540 53 1720 Uniforms 200 200 0 200 0 0 200 133 53 Total SUPPLIES 3,386 3,322 2,909 413 64 2,684 702 2,841 100 1540 57 3000 Payments to Others 0 20,000 16,800 3,200 (20,000) 0 0 0 57 Total PAYMENTS TO OTHERS 0 20,000 16,800 3,200 (20,000) 0 0 0 Grand Total 117,204 119,043 96,988 22,055 (1,839) 97,958 19,246 104,408 MUNICIPAL COURT 100 2650 52 1101 Legal-Judge 3,000 3,000 2,200 800 0 2,400 600 2,400 100 2650 52 1301 Court Reporter 0 0 0 0 0 0 0 6,364 100 2650 52 3910 Court Appearance 0 0 0 0 0 0 0 0 100 2650 53 1100 General Supplies&Materi 0 100 50 50 (100) 0 0 225 100 2650 53 1104 First Aid Supplies 0 0 0 0 0 0 0 0 100 2650 57 1008 Indigent Defense Fees 10,020 9,800 8,083 1,717 220 7,000 3,020 12,500 12650 Total Municipal Court Budget: 13,020 12,900 10,333 2,567 I 120 9,400 3,620 21,489 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 9 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual POLICE DEPARTMENT POLICE ADMINISTRATION 100 3210 51 1100 Salaries&Wages 1,245,631 1,238,748 1,077,412 161,336 6,883 1,234,465 11,166 1,077,903 100 3210 51 1200 Part Time/Seasonal Wages 60,214 94,156 28,590 65,566 (33,942) 79,105 (18,891) 52,029 100 3210 51 1300 Overtime 60,000 60,000 65,814 (5,814) 0 56,900 3,100 66,519 100 3210 51 1400 Employee Benefits 7,200 6,000 4,130 1,870 1,200 6,664 536 5,500 100 3210 51 2100 Health Insurance Benefits 243,182 215,205 184,338 30,867 27,977 207,582 35,600 193,759 100 3210 51 2200 FICA Soc Sec Contribution 84,961 89,832 72,762 17,070 (4,871) 90,872 (5,911) 73,824 100 3210 51 2300 FICA Medicare Contributio 19,870 21,009 17,017 3,992 (1,139) 20,325 (455) 17,265 100 3210 51 2400 Retirement Contributions 149,020 153,100 140,352 12,748 (4,080) 154,229 (5,209) 164,365 100 3210 51 2600 Unemployment payments 0 10,000 0 10,000 (10,000) 0 0 8,580 100 3210 51 2700 Workers Compensation 58,035 59,286 47,697 11,589 (1,251) 50,928 7,107 49,645 151 Total PERSONNEL COSTS 1,928,113 1,947,336 1,638,111 309,225 (19,223) 1,901,070 27,043 1,709,3901 100 3210 52 1225 Physical Evals 1,750 1,750 0 1,750 0 1,200 550 1,150 100 3210 52 1300 Equip Service Contracts 15,000 15,000 10,494 4,506 0 11,571 3,429 11,113 100 3210 52 2110 Garbage Charges 800 800 431 369 0 600 200 925 100 3210 52 2130 Custodial 30,000 0 0 0 30,000 0 30,000 0 100 3210 52 2201 Repair/Maint-Buildings 1,000 2,000 1,762 238 (1,000) 1,850 (850) 4,239 100 3210 52 2202 Repair/Maint-Vehicles 23,000 23,000 18,812 4,188 0 20,089 2,911 40,807 100 3210 52 2203 Repair/Maint-Equipment 5,000 4,500 1,230 3,270 500 4,117 883 4,349 100 3210 52 2320 Rent-Equip&Vehicles 2,500 2,500 1,441 1,059 0 1,594 906 1,732 100 3210 52 3100 Property&Liability Insu 59,000 58,420 58,247 173 580 35,174 23,826 14,288 100 3210 52 3201 Telephone/communications 0 0 0 0 0 0 0 0 100 3210 52 3202 Data&Fax Lines 0 0 0 0 0 0 0 0 100 3210 52 3205 Radios 0 2,000 0 2,000 (2,000) 45 (45) 1,613 100 3210 52 3220 Postage/Freight 500 1,000 573 427 (500) 503 (3) 495 100 3210 52 3300 Advertising 0 0 0 0 0 160 (160) 20 100 3210 52 3400 Print&Binding 0 0 0 0 0 0 0 0 100 3210 52 3500 Travel&Related Expenses 11,000 16,913 14,836 2,077 (5,913) 11,138 (138) 5,093 100 3210 52 3600 Dues,Fees,Tags&Titles 900 1,045 744 301 (145) 688 212 571 100 3210 52 3601 GCIC Database Fees 0 0 0 0 0 0 0 3,845 100 3210 52 3602 Certifications 500 500 484 16 0 83 417 0 100 3210 52 3700 Educ&Training 5,000 4,242 3,087 1,155 758 4,483 517 3,527 100 3210 52 3901 Credit Card Svc.Charges 4,000 4,000 2,534 1,466 0 3,829 171 2,897 100 3210 52 3920 Minor Accidents 2,000 1,300 0 1,300 700 0 2,000 0 152 Total PURCHASED CONTRACTED SERVICES 161,950 138,970 114,676 24,294 22,980 97,124 64,826 96,663 I 100 3210 53 1100 Supplies&Materials 8,700 8,700 7,895 805 0 8,399 301 8,444 100 3210 53 1102 Flags 0 100 0 100 (100) 0 0 0 100 3210 53 1103 Investigation&I.D.Supp 4,000 2,355 1,894 461 1,645 1,697 2,303 6,512 100 3210 53 1185 Community Police Programs 800 500 487 13 300 51 749 32 100 3210 53 1190 Animal Control Supplies 0 300 0 300 (300) 9 (9) 148 100 3210 53 1191 Animal Control Costs 100 200 100 100 (100) 100 0 0 100 3210 53 1210 Water/Sewer Charges 900 900 552 348 0 903 (3) 1,078 100 3210 53 1230 Electricity 13,007 12,623 13,247 (624) 384 14,681 (1,674) 13,917 100 3210 53 1270 Gasoline&Diesel Fuel 58,000 58,000 54,262 3,738 0 70,908 (12,908) 58,094 100 3210 53 1310 Food-Officials&Functi 300 300 300 0 0 162 138 288 100 3210 53 1385 Custody-Food Supplies 500 500 208 292 0 327 173 209 100 3210 53 Small equipment(police car outfit) 10,000 0 0 0 10,000 0 10,000 0 100 3210 53 Small equipment(camera's) 15,600 0 0 0 15,600 0 15,600 0 100 3210 53 Small equipment(tasers&radios) 73,000 0 0 0 73,000 0 73,000 0 100 3210 53 1600 Small equipment(technology fee) 28,000 38,383 31,166 7,217 (10,383) 24,002 3,998 14,889 100 3210 53 1601 Safety Equipment 2,000 2,000 1,771 229 0 0 2,000 4,300 100 3210 53 1603 Protective Gear 6,000 6,000 5,880 120 0 0 6,000 5,685 100 3210 53 1701 Over/Short 0 0 0 0 0 0 0 0 100 3210 53 1720 Uniforms&Accessories 13,000 14,500 12,521 1,979 (1,500) 9,502 3,498 13,604 153 Total SUPPLIES 233,907 145,361 130,283 15,078 88,546 130,742 103,165 127,199 1 100 3210 54 2100 Capital Equipment 134,522 38,000 6,556 31,444 96,522 15,444 119,078 23,231 100 3210 54 2200 Vehicles 50,000 68,844 68,094 750 (18,844) 41,669 8,331 38,000 100 3210 54 2300 Furnitures&Fixtures 0 0 0 0 0 0 0 7,495 100 3210 54 2600 Capital-Misc 0 0 0 0 0 0 0 0 154 Total CAPITAL OUTLAY 184,522 106,844 74,650 32,194 77,678 57,113 127,409 68,7261 100 3210 57 1150 Jail Expense-Chatham Co 0 0 0 0 0 13,788 (13,788) 21,618 100 3210 57 2005 Rape Crisis Center 500 500 0 500 0 500 0 157 Total PAYMENTS TO OTHERS 500 500 0 500 0 13,788 (13,288) 21,618 TOTAL POLICE ADMINISTRATION DEPARTMENT: 2,508,992 2,339,011 1,957,720 381,291 169,981 2,199,837 309,155 2,023,596 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 10 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Police Beach Patrol Division-Beach Related 100 3215 51 1100 Salaries&Wages 0 0 0 0 0 (3) 3 1,760 100 3215 51 1200 Part Time/Seasonal Wages 104,000 86,577 37,397 49,180 17,423 78,462 25,538 56,737 100 3215 51 1300 Overtime 5,600 5,600 2,741 2,859 0 6,731 (1,131) 7,058 100 3215 51 2100 Health Insurance Benefits 0 0 7 (7) 0 5,602 (5,602) (15) 100 3215 51 2200 FICA Soc Sec Contribution 6,795 5,900 2,486 3,414 895 1,310 5,485 3,989 100 3215 51 2300 FICA Medicare Contributio 1,589 1,256 582 675 333 2,612 (1,023) 933 100 3215 51 2400 Retirement Contributions 0 0 0 0 0 0 0 0 100 3215 51 2700 Workers Compensation 6,028 5,118 2,012 3,106 910 0 6,028 8,447 51 Total Personnel&Benefits 124,012 104,451 45,224 59,227 19,561 94,714 29,298 78,908 100 3215 52 2203 Repair&Maintain-Equip 1,434 1,500 600 900 (66) 953 481 326 100 3215 52 3100 Property&Liability Insu 66 0 66 (66) 66 13 53 0 52 Total Purchased Contracted Services 1,500 1,500 666 834 0 966 534 326 100 3215 53 1100 Supplies&Materials 50 200 0 200 (150) 13 37 39 100 3215 53 1600 Small Equipment 1,500 1,500 0 1,500 0 1,050 450 437 100 3215 53 1601 Safety Equipment 350 350 0 350 0 0 350 0 100 3215 53 1720 Uniforms 2,000 2,000 0 2,000 0 1,610 390 0 153 Total Supplies 3,900 4,050 0 4,050 (150) 2,673 1,227 476) 100 3215 54 2505 Beach Patrol Equipment 0 0 0 0 0 0 0 10,000 54 Total Capital Outlay 0 0 0 0 0 0 0 10,000 Grand Total Beach Patrol 129,412 110,001 45,890 64,111 19,411 98,352 31,060 89,710 GRAND TOTAL POLICE DEPARTMENT: 2,638,404 2,449,012 2,003,611 445,401 189,392 2,298,190 340,214 2,113,306 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 11 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual FIRE DEPARTMENT Fire Administration 100 3510 51 1100 Salaries&Wages 75,780 79,365 65,864 13,501 (3,585) 73,297 2,483 70,157 100 3510 51 1200 Part Time/Seasonal Wages 107,904 73,962 64,446 9,516 33,942 73,145 34,759 68,073 100 3510 51 1201 Volunteer Awards 3,200 3,200 800 2,400 0 800 2,400 2,600 100 3510 51 1300 Overtime 500 800 0 800 (300) 0 500 0 100 3510 51 1400 Employee Benefits 1,200 750 688 63 450 750 450 750 100 3510 51 2100 Health Insurance Benefits 19,891 17,602 15,421 2,181 2,289 16,518 3,373 11,063 100 3510 51 2200 FICA Soc Sec Contribution 11,466 9,603 8,149 1,454 1,863 9,345 2,121 8,639 100 3510 51 2300 FICA Medicare Contributio 2,682 2,246 1,906 340 436 2,186 496 2,020 100 3510 51 2400 Retirement Contributions 10,040 7,375 6,759 616 2,665 5,939 4,101 10,306 100 3510 51 2500 GA Firefighters Pen Fund 4,500 4,500 3,375 1,125 0 2,325 2,175 2,694 100 3510 51 2700 Workers Compensation 5,300 4,187 4,187 0 1,113 4,680 620 4,532 100 3510 51 2900 Other Employee Benefits 0 0 0 0 0 0 0 0 51 Total PERSONNEL COSTS 242,463 203,590 171,595 31,995 38,873 188,984 53,479 180,834 100 3510 52 1120 Management Support Activi 0 0 0 0 0 0 0 0 100 3510 52 2110 Garbage 181 181 131 50 0 88 93 6 100 3510 52 2201 Repair&Maintain-Build 1,695 1,695 608 1,087 0 1,420 275 5,278 100 3510 52 2202 Repair&Maintain-Vehic 15,000 17,600 13,899 3,701 (2,600) 10,578 4,422 7,512 100 3510 52 2203 Repair&Maintain-Equip 11,000 6,300 5,916 384 4,700 4,480 6,520 4,576 100 3510 52 3100 Property&Liability Insu 13,400 10,220 12,448 (2,228) 3,180 14,343 (943) 11,393 100 3510 52 3200 Communication 8,045 8,045 7,965 80 0 8,224 (179) 44,188 100 3510 52 3202 Data&Fax Lines 0 0 0 0 0 0 0 0 100 3510 52 3220 Postage&Freight 200 380 256 124 (180) 183 17 160 100 3510 52 3500 Travel&Related Expenses 100 0 0 0 100 0 100 194 100 3510 52 3600 Dues and Fees 500 500 80 420 0 79 421 93 100 3510 52 3603 Ga Firefighters Assoc Con 1,000 0 0 0 1,000 0 1,000 67 100 3510 52 3700 Education&Training 1,000 1,000 996 4 0 844 156 960 100 3510 52 3850 Contract Labor 1,000 1,000 420 580 0 257 743 585 100 3510 52 3920 Minor accidents 100 500 0 500 (400) 0 100 0 152 Total PURCHASED CONTRACTED SERVICES 53,221 47,421 42,718 4,703 5,800 40,498 12,723 75,012 I 100 3510 53 1100 Supplies&Materials 1,500 1,500 926 574 0 1,667 (167) 1,181 100 3510 53 1102 Flags 100 200 200 1 (100) 97 3 0 100 3510 53 1103 Medical supplies-expend 1,500 1,500 681 819 0 1,401 99 159 100 3510 53 1120 Marine Rescue Operations 300 300 0 300 0 118 182 214 100 3510 53 1122 Calendar Fundraiser 0 0 0 0 0 0 0 (25) 100 3510 53 1210 Water&Sewer 821 821 347 473 0 798 22 141 100 3510 53 1220 Propane 1,500 1,500 1,102 398 0 17 1,483 308 100 3510 53 1230 Electricity 4,716 4,577 4,145 432 140 4,496 220 5,118 100 3510 53 1270 Gasoline&Diesel Fuel 5,000 5,000 3,948 1,052 0 4,568 432 8,157 100 3510 53 1271 Gasoline-EMS Chatham Co 700 700 87 613 0 (989) 1,689 675 100 3510 53 1300 Volunteer Apprec-Wed Dri 2,000 3,500 1,148 2,352 (1,500) 1,389 611 1,459 100 3510 53 1400 Books&periodicals 200 200 0 200 0 35 165 85 100 3510 53 1600 Small Equipment 10,000 10,000 7,857 2,143 0 14,235 (4,235) 11,326 100 3510 53 1601 Breathing Apparatus 6,500 6,500 6,304 196 0 3,702 2,798 3,313 100 3510 53 1602 Hose,accessories 1,500 2,200 0 2,200 (700) 1,501 (1) 482 100 3510 53 1603 Protective gear 28,000 3,000 2,553 447 25,000 1,165 26,835 1,893 100 3510 53 1710 Volunteer Apprec Awards D 4,000 4,000 4,000 0 0 4,499 (499) 3,166 100 3510 53 1720 Uniforms&Accessories 1,500 2,500 1,648 852 (1,000) 1,571 (71) 1,835 153 Total SUPPLIES 69,837 47,997 34,947 13,050 21,840 40,271 29,565 39,486, 100 3510 54 2100 Machinery&Equipment 0 11,000 9,000 2,000 (11,000) 23,478 (23,478) 10,000 100 3510 54 Trucks*(In SPLOST) 0 0 0 0 0 0 0 0 54 Total CAPITAL OUTLAY 0 11,000 9,000 2,000 (11,000) 23,478 (23,478) 10,000 Grand Total Fire Administration Division: 365,521 310,008 258,260 51,748 55,513 293,231 72,289 305,332 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 12 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Fire-Emergency Management 100 3920 51 1100 Salaries and Wages 38,095 39,390 33,300 6,090 (1,295) 36,582 1,513 35,600 100 3920 51 1200 Part Time/Seasonal Wages 0 0 0 0 0 0 0 0 100 3920 51 1300 Overtime 0 0 0 0 0 0 0 0 100 3920 51 1400 Employee Benefits 1,200 750 689 61 450 750 450 750 100 3920 51 2100 Health Insurance Benefits 10,662 9,435 8,534 901 1,227 8,733 1,929 8,635 100 3920 51 2200 FICA Social Security Cont 2,408 2,489 2,104 385 (81) 2,359 49 2,230 100 3920 51 2300 FICA Medicare Contributio 563 582 492 90 (19) 552 11 522 100 3920 51 2400 Retirement Contributions 5,025 4,975 4,140 835 50 6,591 (1,566) 6,741 100 3920 51 2700 Workers Compensation 160 158 158 0 2 169 (9) 782 151 Total PERSONNEL COSTS 58,113 57,779 49,418 8,361 334 55,735 2,378 55,259 1 100 3920 52 1300 Equipment Service 1,200 160 0 160 1,040 1,167 33 0 100 3920 52 2110 Garbage Charges 0 0 0 0 0 0 0 0 100 3920 52 3100 Property&Liability Insu 415 241 270 (29) 174 3,855 (3,440) 3,869 100 3920 52 3220 Postage&Freight 0 0 0 0 0 0 0 0 100 3920 52 3225 CRS-Flood Awareness 685 10,185 10,060 125 (9,500) 660 25 646 100 3920 52 3500 Travel and Related 750 100 0 100 650 80 670 0 100 3920 52 3700 Education&Training 500 100 55 45 400 50 450 50 100 3920 52 3900 Fire Ext.Maintenance 2,000 2,500 2,305 195 (500) 1,504 496 1,644 152 Total PURCHASED CONTRACTED SERVICES 5,550 13,286 12,689 597 (7,736) 7,315 (1,765) 6,209 100 3920 53 1100 Supplies-Emergency Mgmt 740 490 144 346 250 386 354 144 100 3920 53 1107 Emergency Rations and Sup 1,300 1,400 0 1,400 (100) 1,282 18 339 100 3920 53 1120 Marine Rescue Squadron 600 600 0 600 0 0 600 0 100 3920 53 1210 Water Sewer Charges 0 0 0 0 0 0 0 0 100 3920 53 1230 Electicity 0 0 0 0 0 0 0 0 100 3920 53 1600 Small Equipment 1,030 4,000 3,547 453 (2,970) 569 461 169 100 3920 53 1601 Safety Equipment 0 0 0 0 0 138 (138) 0 100 3920 53 1720 Uniforms 200 200 188 12 0 0 200 276 53 Total SUPPLIES 3,870 6,690 3,879 2,811 (2,820) 2,375 1,495 928 Grand Total Emergency Management Division 67,533 77,755 65,986 11,769 (10,222) 65,425 2,108 62,397 Fire Ocean Rescue Division-Beach Related 100 6124 51 1200 Part Time/Seasonal Wages 318,685 308,479 200,576 107,903 10,206 287,174 31,511 291,993 100 6124 51 1300 Overtime 0 0 433 (433) 0 0 0 0 100 6124 51 2100 Health Insurance 0 0 0 0 0 18,992 (18,992) 0 100 6124 51 2200 FICA Soc Sec Contribution 19,759 19,126 12,463 6,663 633 4,442 15,317 17,896 100 6124 51 2300 FICA Medicare Contributio 4,621 4,473 2,915 1,558 148 4,620 1 4,185 100 6124 51 2600 Unemployment Ins 0 3,000 0 3,000 (3,000) 0 0 0 100 6124 51 2700 Workers Compensation 9,687 9,687 7,297 2,390 0 8,078 1,609 5,719 151 Total Personnel&Benefits 352,752 344,765 223,684 121,081 7,987 323,305 29,447 319,793 I 100 6124 52 1226 Lifeguard Certifications 2,350 2,350 1,739 611 0 1,455 895 2,250 100 6124 52 2110 Garbage Charges 0 0 0 0 0 0 0 0 100 6124 52 2201 Repair&Maintain-Build 500 1,500 72 1,428 (1,000) 1,498 (998) 0 100 6124 52 2203 Repair&Maintain-Equip 3,000 4,000 1,226 2,774 (1,000) 4,155 (1,155) 2,311 100 6124 52 2204 Repair&Maintain-Beach& 0 0 0 0 0 0 0 0 100 6124 52 3100 Property&Liability Insu 6,000 6,000 2,219 3,781 0 3,286 2,714 1,018 100 6124 52 3220 Postage 300 300 0 300 0 0 300 0 100 6124 52 3700 Education&Training 0 0 0 0 0 205 (205) 150 152 Total Purchased Contracted Services 12,150 14,150 5,257 8,893 (2,000) 10,599 1,551 5,729 1 100 6124 53 1100 General Supplies&Materi 2,500 2,500 1,957 543 0 1,505 995 1,271 100 6124 53 1104 First Aid Supplies 4,000 4,000 3,076 924 0 2,142 1,858 1,933 100 6124 53 1230 Electricity 1,030 1,000 0 1,000 30 0 1,030 0 100 6124 53 1270 Gas&Diesel Fuel 6,000 6,200 1,985 4,215 (200) 6,084 (84) 0 100 6124 53 1600 Small Equipment 3,800 3,800 4,404 (604) 0 2,997 803 3,558 100 6124 53 1720 Uniforms 4,800 4,000 3,708 292 800 4,386 414 3,201 153 Total Supplies 22,130 21,500 15,129 6,371 630 17,114 5,016 9,964 I 100 6124 54 2200 Capital Outlay-Vehicles 0 29,000 16,708 12,292 (29,000) 0 0 0 100 6124 54 2505 Lifegrd Capital Equipment 12,000 0 0 0 12,000 8,029 3,971 16,000 154 Total Capital Outlay 12,000 29,000 16,708 12,292 (17,000) 8,029 3,971 16,000 Grand Total Fire-Ocean Rescue Division 399,032 409,415 260,778 148,637 (10,383) 359,047 39,985 351,486 GRAND TOTAL FIRE DEPARTMENT 832,086 797,178 585,024 212,154 34,908 717,703 114,382 719,215 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 13 6/3/20144:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual PUBLIC WORKS DEPARTMENT Public Works Administration 100 4210 51 1100 Salaries&Wages 657,419 627,703 562,686 65,017 29,716 631,359 26,060 633,997 100 4210 51 1200 Part Time/Seasonal Wages 30,000 0 0 0 30,000 0 30,000 0 100 4210 51 1300 Overtime 25,000 25,000 16,249 8,751 0 20,086 4,914 18,965 100 4210 51 1400 Employee Benefits 15,000 6,000 6,512 (512) 9,000 6,375 8,625 5,125 100 4210 51 2100 Health Insurance Benefits 155,809 129,035 108,492 20,543 26,774 113,961 41,848 111,353 100 4210 51 2200 FICA Soc Sec Contribution 44,793 43,630 36,174 7,456 1,163 41,575 3,218 40,591 100 4210 51 2300 FICA Medicare Contributio 10,476 10,204 8,460 1,744 272 9,723 753 9,493 100 4210 51 2400 Retirement Contributions 87,640 85,650 78,501 7,149 1,990 82,655 4,985 69,466 100 4210 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 0 100 4210 51 2700 Workers Compensation 62,830 56,476 50,214 6,262 6,354 53,819 9,011 30,070 151 Total PERSONNEL COSTS 1,088,967 983,698 867,287 116,411 105,269 959,553 129,414 919,060 100 4210 52 1201 Studies,Survey,Consulta 0 0 0 0 0 0 0 0 100 4210 52 2140 Landscaping/Lawncare 10,000 10,000 1,975 8,025 0 4,446 5,554 3,154 100 4210 52 2141 Trees-Palms Up 1,000 2,000 0 2,000 (1,000) 260 740 225 100 4210 52 2200 Repair and Maintanance 70,000 67,235 38,865 28,370 2,765 68,813 1,187 88,675 100 4210 52 2201 Repair&Maintain-Build 1,000 1,000 163 837 0 1,072 (72) 0 100 4210 52 2202 Repair&Maintain-Vehic 5,000 5,000 2,723 2,277 0 289 4,711 9,998 100 4210 52 2203 Repair&Maintain-Equip 3,000 4,000 2,661 1,339 (1,000) 2,766 234 2,990 100 4210 52 2205 Repair&Maint-Infrastru 18,000 18,000 16,677 1,323 0 17,839 161 8,512 100 4210 52 2320 Rental-Equipment&Vehi 5,000 6,000 0 6,000 (1,000) 4,982 18 4,185 100 4210 52 3100 Property&Liability Insu 31,204 30,852 30,776 76 352 33,852 (2,648) 20,472 100 4210 52 3203 Cell Phones 0 0 0 0 0 0 0 0 100 4210 52 3220 Postage&Freight 300 400 104 296 (100) 350 (50) 243 100 4210 52 3300 Advertising 100 100 60 40 0 20 80 60 100 4210 52 3310 Building Demolition Servi 0 0 0 0 0 0 0 0 100 4210 52 3500 Travel&Related Expenses 1,000 1,000 251 749 0 996 4 1,049 100 4210 52 3600 Dues,Fees&Licenses 16,500 16,500 11,492 5,008 0 16,401 99 16,285 100 4210 52 3700 Education and Training 4,000 4,000 498 3,502 0 4,124 (124) 3,504 100 4210 52 3850 Contract Labor 0 0 0 0 0 0 0 0 100 4210 52 3920 Minor Accidents 100 500 0 500 (400) 475 (375) 0 100 4210 52 3990 Service Charges,Late Cha 0 0 0 0 0 0 0 0 152 Total PURCHASED CONTRACTED SERVICES 166,204 166,587 106,244 60,343 (383) 156,686 9,519 159,352 1 100 4210 53 1100 Supplies&Materials 25,000 25,000 16,949 8,051 0 26,389 (1,389) 29,791 100 4210 53 1105 Public Restroom Supplies 16,000 16,000 11,081 4,919 0 12,123 3,877 11,917 100 4210 53 1210 Water/Sewer Charges 1,000 1,000 946 54 0 1,394 (394) 530 100 4210 53 1220 Propane 0 0 0 0 0 85 (85) 0 100 4210 53 1230 Electricity 118,496 115,000 97,830 17,170 3,496 128,956 (10,460) 124,110 100 4210 53 1270 Gasoline&Diesel Fuel 51,000 51,000 37,812 13,188 0 55,969 (4,969) 51,701 100 4210 53 1400 Books&Periodicals 400 400 155 245 0 385 15 0 100 4210 53 1600 Small Equipment 4,000 4,000 3,938 62 0 3,724 276 0 100 4210 53 1601 Safety Equipment 9,010 9,010 5,537 3,473 0 10,520 (1,510) 6,104 100 4210 53 1702 Signs-various 8,000 9,000 350 8,650 (1,000) 7,610 390 6,139 100 4210 53 1720 Uniform/Clothing 4,990 4,990 3,981 1,009 0 5,432 (442) 2,184 153 Total SUPPLIES 237,896 235,400 178,579 56,821 2,496 252,587 (14,691) 232,476 1 100 4210 54 1310 Building 0 20,000 4,605 15,395 (20,000) 0 0 0 100 4210 54 1410 Infrastructure 59,450 77,872 19,345 58,527 (18,422) 75,480 (16,030) 24,065 100 4210 54 1416 Infrastructure LMIG 31,500 32,500 0 32,500 (1,000) 0 31,500 0 100 4210 54 1417 Infrastructure-DOT Grant 199,001 200,000 999 199,001 (999) 0 199,001 0 100 4210 54 2100 Machinery&Equipment 186,500 0 6,395 (6,395) 186,500 3,500 183,000 0 100 4210 54 2200 Vehicles 0 5,200 0 5,200 (5,200) 17,345 (17,345) 67,341 154 Total CAPITAL OUTLAY 476,451 335,572 31,344 304,228 140,879 96,325 380,126 91,406 1 100 4210 57 2100 Sweeper Lease 0 0 0 0 0 0 0 16,612 57 Total PAYMENT TO OTHERS 0 0 0 0 0 0 0 16,612 Grand Total 1,969,518 1,721,257 1,183,454 537,803 248,261 1,465,150 504,368 1,418,906 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 14 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Public Works-Building Maintence 100 1565 51 1100 Salaries&Wages 131,235 131,235 114,269 16,966 0 134,571 (3,336) 130,424 100 1565 51 1300 Overtime Wages 6,000 6,000 2,847 3,153 0 5,833 167 5,050 100 1565 51 1400 Employee Benefits 750 750 1,064 (314) 0 750 0 750 100 1565 51 2100 Health Insurance Benefits 30,555 30,555 21,696 8,859 0 25,276 5,279 23,362 100 1565 51 2200 FICA Sot Sec Contribution 8,927 8,927 7,316 1,611 0 8,931 (4) 8,424 100 1565 51 2300 RCA Medicare Contributio 2,088 2,088 1,711 377 0 2,089 (1) 1,970 100 1565 51 2400 Retirement Contributions 17,400 17,400 10,256 7,144 0 17,088 312 22,477 100 1565 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 0 100 1565 51 2700 Workers Compensation 7,222 7,222 7,222 0 0 8,123 (901) 6,034 51 Total PERSONNEL COSTS 204,177 204,177 166,380 37,797 0 202,661 1,516 198,491 100 1565 52 2130 Custodial City Hall Build 6,600 5,500 4,950 550 1,100 6,600 0 7,150 100 1565 52 2200 Pest Control 3,100 3,100 2,424 676 0 3,029 71 2,874 100 1565 52 2201 Repair/Maintain-Buildings 70,000 70,000 17,167 52,833 0 66,138 3,862 73,042 100 1565 52 2202 Repair/Maintain-Vehicles 0 0 0 0 0 0 0 0 100 1565 52 2203 Repai/Maintain-Equipment 1,000 1,000 0 1,000 0 0 1,000 16 100 1565 52 3100 Property&Liability Insu 2,866 0 88 (88) 2,866 18 2,848 0 100 1565 52 3500 Travel&Related Expenses 0 0 0 0 0 0 0 0 100 1565 52 3700 Educ&Training 0 0 0 0 0 1,579 (1,579) 0 152 Total PURCHASED CONTRACTED SERVICES 83,566 79,600 24,630 54,970 3,966 77,363 6,203 83,082 1 100 1565 53 1100 Supplies/Materials 2,500 2,500 1,246 1,254 0 0 2,500 2,354 100 1565 53 1210 Water/Sewer Chgs 0 0 0 0 0 0 0 0 100 1565 53 1230 Electricity 0 0 0 0 0 0 0 0 100 1565 53 1270 Gas&Diesel Fuel 0 0 0 0 0 0 0 0 100 1565 53 1400 Books/Periodical 0 0 0 0 0 0 0 0 100 1565 53 1600 Small Equipment 1,500 0 0 0 1,500 0 1,500 0 100 1565 53 1720 Uniforms 0 0 0 0 0 0 0 (1,467) 153 Total SUPPLIES 4,000 2,500 1,246 1,254 1,500 0 4,000 8871 100 1565 54 1300 Capital Improvement-Buil 0 0 0 0 0 0 0 5,284 100 1565 54 Machinary&Equipment 54,000 0 0 0 54,000 0 54,000 0 100 1565 54 Building Improvements(city hall) 10,000 0 0 0 10,000 0 10,000 0 (54 Total CAPITAL OUTLAY 64,000 0 0 0 64,000 0 64,000 5,284 Grand Total 355,743 286,277 192,257 94,020 69,466 280,024 75,719 287,743 Public Works-Stormwater 100 4250 52 1201 Studies,Survey,Consulta 12,500 12,500 9,167 3,333 0 6,000 6,500 7,500 100 4250 52 2102 Drainage Improvements 0 0 0 0 0 0 0 0 14250 Total Public Works Stormwater: 12,500 12,500 9,167 3,333 I 0 6,000 6,500 7,500 Public Works-Solid Waste 100 4520 52 2110 Curbside Dry Trash Pickup 96,000 96,000 92,282 3,718 0 105,991 (9,991) 108,183 100 4520 52 2111 City Dump Pick Up-Waste 45,000 75,000 95,645 (20,645) (30,000) 105,405 (60,405) 52,566 100 4520 54 Machinary&Equipment(Truck Scale) 65,000 0 0 0 65,000 0 65,000 0 14520 Total Public Works:Solid Waste: 206,000 171,000 187,927 (16,927)1 35,000 211,396 (5,396) 160,748 Public Works-Cuturial Recreation-Beach Related 100 6110 52 2110 Garbage Charges 2,200 2,200 1,418 782 0 2,101 99 1,720 100 6110 52 3100 Property&Liability Insu 8,430 8,430 8,853 (423) 0 81,417 (72,987) 73,529 152 Total Purchased Contracted Services 10,630 10,630 10,271 359 0 83,518 (72,888) 75,249 1 100 6110 53 1150 Holiday expense 23,000 23,000 23,063 (63) 0 22,122 878 21,053 100 6110 53 1210 Water/Sewer Charges 2,919 2,919 2,622 297 0 3,826 (907) 2,886 100 6110 53 1220 Propane 0 0 0 0 0 0 0 0 100 6110 53 1230 Electricity 65,422 63,492 50,316 13,176 1,930 61,921 3,501 62,047 153 Total Supplies 91,341 89,411 76,001 13,410 1,930 87,869 3,472 85,986 1 100 6110 54 1100 Site Improvement 0 0 0 0 0 5,417 (5,417) 0 54 Total Capital Outlay 0 0 0 0 0 5,417 (5,417) 0 Grand Total 101,971 100,041 86,272 13,769 1,930 176,804 (74,833) 161,235.02 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 15 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual Public Works-Parks 100 6210 51 1100 Salaries 110,582 114,230 92,088 22,142 (3,648) 105,541 5,041 108,804 100 6210 51 1300 Overtime 7,000 5,000 4,301 699 2,000 4,358 2,642 3,610 100 6210 51 1400 Employee Benefits 1,200 750 689 61 450 500 700 0 100 6210 51 2100 Health Insurance Benefits 45,598 35,392 22,689 12,703 10,206 18,935 26,663 20,493 100 6210 51 2200 FICA Social Security Cont 7,337 7,662 6,011 1,651 (325) 6,954 383 6,958 100 6210 51 2300 FICA Medicare 1,716 1,792 1,406 386 (76) 1,626 90 1,627 100 6210 51 2400 Retirement Contributions 18,600 6,200 5,662 538 12,400 7,422 11,178 13,062 100 6210 51 2700 Workers Compensation 3,725 3,503 2,320 1,183 222 2,929 796 1,727 51 Total PERSONNEL COSTS 195,758 174,529 135,167 39,363 21,229 148,265 47,493 156,281 100 6210 52 2140 Landscape/Lawncare 1,000 1,271 0 1,271 (271) 785 215 242 100 6210 52 2202 Repair&Maint-Vehicles 0 0 0 0 0 0 0 154 100 6210 52 3100 Property&Liability Insu 271 225 270 (45) 46 45 226 0 52 Total PURCHASED CONTRACTED SERVICES 1,271 1,496 270 1,226 (225) 830 441 396 100 6210 53 1100 General Supplies and Mate 26,000 25,775 17,169 8,606 225 12,792 13,208 25,980 100 6210 53 1210 Water/Sewer Chgs 1,231 1,231 714 517 0 1,083 148 905 100 6210 53 1230 Electricity 4,731 4,730 3,260 1,470 1 3,804 927 5,177 100 6210 53 1270 Gas&Diesel Fuel 0 0 0 0 0 0 0 190 100 6210 53 1600 Small Equipment 0 0 0 0 0 0 0 484 53 Total SUPPLIES 31,962 31,736 21,142 10,593 226 17,679 14,283 32,736 100 6210 54 1100 Site Improvements 10,000 17,500 8,740 8,760 (7,500) 0 10,000 0 100 6210 54 1450 Cremation Wall&Mem Plaq 0 0 0 0 0 0 0 (475) 54 Total CAPITAL OUTLAY 10,000 17,500 8,740 8,760 (7,500) 0 10,000 (475) Grand Total 238,991 225,261 165,319 59,942 13,730 166,774 72,217 188,938 GRAND TOTAL PUBLIC WORKS DEPARTMENT 2,884,723 2,516,336 1,824,395 691,941 368,387 2,306,148 578,575 2,225,071 BEACH IMPROVEMENT RELATED 100 6125 52 1250 Beach Task Force Expense 36,000 0 0 0 36,000 1,378 34,622 2,518 100 6125 52 2110 Garbage Beach Related 0 0 0 0 0 0 0 0 52 Total Purchased Contracted Services 36,000 0 0 0 36,000 1,378 34,622 2,518 100 6125 53 1210 Water/Sewer Chgs 15,000 15,000 6,887 8,113 0 13,903 1,097 13,010 100 6125 53 1230 Electricity 0 0 0 0 0 22,642 (22,642) 0 100 6125 53 1235 Beach Oper&Maint 30,000 30,000 26,539 3,461 0 150,170 (120,170) 29,286 100 6125 53 1310 Food-Officials&Functi 1,500 1,500 1,634 (134) 0 46,919 (45,419) 0 153 Total Supplies 46,500 46,500 35,060 11,440 0 233,634 (187,134) 42,296 100 6125 54 1205 Beach Related Equipment 0 0 0 0 0 0 0 0 100 6125 54 1311 Public Restrooms Beachsid 0 0 0 0 0 0 0 0 100 6125 54 1402 Beach Renourishment 0 125,000 0 125,000 (125,000) 0 0 8,298 100 6125 54 2105 Beach Crossovers 45,000 49,000 47,246 1,754 (4,000) 0 45,000 26,545 154 Total Capital Outlay 45,000 174,000 47,246 126,754 (129,000) 0 45,000 34,843) Grand Total Beach Related 127,500 220,500 82,306 138,194 (93,000) 235,012 (107,512) 79,656 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 16 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual NON PROFIT AGENCIES 100 6110 57 2003 Tybee Arts Association 3,000 3,000 0 3,000 0 0 3,000 0 100 6110 57 2004 Yeepies 750 750 680 70 0 542 208 508 100 6110 57 2006 Beach Bum 0 0 0 0 0 0 0 1,000 100 6110 57 2008 Friends of the Tybee Thea 7,500 7,500 7,500 0 0 7,500 0 10,500 100 6110 57 2009 American Legion 0 2,700 2,700 0 (2,700) 0 0 0 100 6110 57 2010 Garden Club 0 750 0 750 (750) 0 0 0 100 6110 57 2011 Irish Heritage 750 750 0 750 0 750 0 0 100 6110 57 2012 United Way Coastal Empire 2,800 2,800 2,065 735 0 1,880 920 1,380 100 6110 57 2013 Tybee Fest 0 0 0 0 0 0 0 3,000 100 6110 57 2014 Tybee DAC Kids,Inc. 0 375 0 375 (375) 375 (375) 500 100 6110 57 2015 Islands Feral Cats Projec 740 740 740 0 0 740 0 0 100 6172 57 2000 Tybee Island Historic Soc 16,125 16,125 16,125 0 0 16,125 0 21,500 100 6172 57 Tybee Marine Rescue 500 0 0 0 500 0 500 0 100 6172 57 2001 Marine Science Center 25,212 25,212 25,212 0 0 25,212 0 33,615 16110 Total PAYMENTS TO OTHERS 57,377 60,702 55,022 5,680.44 (3,325) 53,124.27 4,253 72,003.40 100 6122 52 3850 YMCA-Director Services 158,450 158,450 118,838 39,612 0 158,450 0 160,050 6122 Total PURCHASED CONTRACTED SERVICES 158,450 158,450 118,838 39,612( 0 158,450 0 160,050 6172 Grand Total Non-Profits Budget: 215,827 219,152 173,859 45,292.91 (3,325) 211,574.27 4,253 232,053.40 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 17 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual PLANNING&ZONING DEPARTMENT 100 7220 51 1100 Salaries&Wages 90,842 91,518 78,559 12,959 (676) 88,568 2,274 77,711 100 7220 51 1200 Part Time/Seasonal Wages 0 0 0 0 0 0 0 1,143 100 7220 51 1300 Overtime 0 500 0 500 (500) 0 0 4,178 100 7220 51 1400 Employee Benefits 3,000 2,550 2,340 210 450 2,550 450 2,263 100 7220 51 2100 Health Insurance Benefits 17,476 15,465 13,356 2,109 2,011 13,394 4,082 12,231 100 7220 51 2200 FICA Soc Sec Contribution 5,821 5,864 4,916 948 (43) 5,721 101 5,268 100 7220 51 2300 FICA Medicare Contributio 1,361 1,371 1,150 221 (10) 1,338 23 1,232 100 7220 51 2400 Retirement contributions 10,890 6,300 5,745 555 4,590 6,855 4,035 5,689 100 7220 51 2600 Unemployment Insurance 0 0 0 0 0 286 (286) 0 100 7220 51 2700 Workers Compensation 350 343 250 93 7 0 350 208 51 Total PERSONNEL COSTS 129,740 123,911 106,316 17,595 5,829 118,711 11,029 109,924 100 7220 52 1100 Studies/Mstr Plan Upd/Sol 60,000 5,000 500 4,500 55,000 0 60,000 10,000 100 7220 52 1200 Legal Notices 500 800 250 550 (300) 440 60 666 100 7220 52 1202 Engineer Review 18,000 18,000 15,278 2,723 0 14,370 3,630 20,770 100 7220 52 1203 Engineer Review-Billabl 12,000 15,000 11,244 3,756 (3,000) 9,809 2,191 5,206 100 7220 52 1205 County Inspection Contrac 32,000 30,000 14,886 15,115 2,000 28,280 3,720 36,971 100 7220 52 1300 Contract Services 5,000 0 0 0 5,000 0 5,000 0 100 7220 52 1240 Planning Commission expen 1,500 1,025 23 1,002 475 111 1,389 65 100 7220 52 2110 Garbage Charges 45 45 37 8 0 51 (6) 43 100 7220 52 2203 Repair&Maint-Equipment 0 1,111 1,111 0 (1,111) 3,176 (3,176) 2,562 100 7220 52 2320 Rental-Equip&Vehicles 0 5,121 5,121 0 (5,121) 11,815 (11,815) 12,055 100 7220 52 3100 Property&Liability Insu 1,200 935 928 7 265 1,875 (675) 666 100 7220 52 3220 Postage&Freight 2,000 2,276 2,211 65 (276) 327 1,673 898 100 7220 52 3400 Printing&Binding 500 750 311 440 (250) 416 84 102 100 7220 52 3500 Travel&Related Expenses 3,500 3,000 1,306 1,694 500 1,380 2,120 1,511 100 7220 52 3600 Dues and Fees 1,000 1,000 733 267 0 830 170 515 100 7220 52 3700 Educ&Training 3,500 3,000 2,145 855 500 1,079 2,421 610 100 7220 52 3850 Contract Labor 0 0 0 0 0 0 0 0 152 Total PURCHASED CONTRACTED SERVICES 140,745 87,062 56,082 30,980 53,683 73,960 66,785 92,640 100 7220 53 1100 Supplies&Materials 4,000 3,700 2,122 1,578 300 4,380 (380) 5,225 100 7220 53 1210 Water/Sewer Chgs 55 35 25 10 20 34 21 32 100 7220 53 1230 Electricity 1,030 1,000 666 334 30 876 154 1,368 100 7220 53 1400 Books&Periodicals 750 500 500 0 250 210 540 251 100 7220 53 1600 Small Equipment 0 1,968 1,431 537 (1,968) 0 0 196 100 7220 53 1720 Uniforms 300 320 0 320 (20) 378 (78) 299 153 Total SUPPLIES 6,135 7,523 4,745 2,778 (1,388) 5,879 256 7,370 1 100 7220 54 2105 Wayfinding Signs 0 0 0 0 0 0 0 0 100 7220 54 2150 GIS 2,500 0 0 0 2,500 0 2,500 20,420 54 Total CAPITAL OUTLAY 2,500 0 0 0 2,500 0 2,500 20,420 Grand Total 279,120 218,496 167,142 51,354 60,624 198,550 80,570 230,355 Final P114-15 General Fund Budget June 3 2014.xlsx working changes 18 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual MAIN STREET DEPARTMENT 100 7300 51 1100 Salaries&Wages 41,373 42,365 36,192 6,173 (992) 40,559 814 39,331 100 7300 51 1400 Employee Benefits 1,200 750 344 406 450 375 825 375 100 7300 51 2100 Health Insurance 10,662 9,435 8,138 1,297 1,227 8,748 1,914 8,612 100 7300 51 2200 FICA Social Security 2,723 2,650 2,221 429 73 2,539 184 2,404 100 7300 51 2300 FICA Medicare 637 620 519 101 17 594 43 562 100 7300 51 2400 Retirement Contributions 5,500 5,500 4,995 505 0 6,110 (610) 5,618 100 7300 51 2700 Workers Compensation 165 158 96 62 7 126 39 2,444 51 Total PERSONNEL COSTS 62,260 61,478 52,506 8,972 782 59,051 3,209 59,346 100 7300 52 2110 Garbage Charges 20 20 14 6 0 19 1 15 100 7300 52 3100 Property&Liability Insu 320 320 318 2 0 265 55 215 100 7300 52 3300 Advertising 6,000 6,000 4,300 1,700 0 0 6,000 0 100 7300 52 3500 Travel&Related 2,335 2,335 1,840 495 0 1,977 358 1,784 100 7300 52 3600 Dues&Fees 2,000 2,000 1,154 847 0 1,870 131 1,932 100 7300 52 3700 Education&Training 1,475 1,475 1,215 260 0 588 888 270 100 7300 52 3850 BHT Contract Labor 1,050 1,050 750 300 0 400 650 0 52 Total PURCHASED CONTRACTED SERVICES 13,200 13,200 9,591 3,609 0 5,118 8,082 4,216 100 7300 53 1100 Supplies&Materials 1,300 1,300 894 406 0 3,432 (2,132) 3,822 100 7300 53 1210 Water Sewer Chgs 30 30 9 21 0 12 18 10 100 7300 53 1230 Electricity 258 250 243 7 8 283 (25) 414 100 7300 53 1231 Donated Money Expenses 1,500 1,500 0 1,500 0 0 1,500 7,228 100 7520 53 1425 Tybee Leadership 0 0 0 0 0 528 (528) 8 153 Total SUPPLIES 3,088 3,080 1,147 1,933 8 4,256 (1,168) 11,482 1 100 7520 54 1405 South Beach Business District 14,146 0 0 0 14,146 0 14,146 38,475 100 7520 54 1428 US80/McKenzie Crosswalk 0 0 0 0 0 0 0 38,475 154 Total CAPITAL OUTLAY 14,146 0 0 0 14,146 0 14,146 38,475 1 Grand Total 92,694 77,758 63,244 14,514 14,936 68,425 24,269 113,519 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 19 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual PARKING DEPARTMENT 100 7564 51 1100 Salaries&Wages 89,845 92,153 78,444 13,709 (2,308) 84,490 5,355 84,151 100 7564 51 1200 Part Time/Seasonal Wages 70,000 83,475 36,751 46,724 (13,475) 62,395 7,605 72,019 100 7564 51 1300 Overtime 1,500 30 30 0 1,470 0 1,500 8 100 7564 51 1400 Employee Benefits 2,400 750 689 61 1,650 750 1,650 188 100 7564 51 2100 Health Insurance Benefits 20,470 18,115 15,766 2,349 2,355 16,721 3,749 12,698 100 7564 51 2200 FICA Soc Sec Contribution 10,100 11,133 7,153 3,980 (1,033) 9,429 671 9,609 100 7564 51 2300 FICA Medicare Contributio 2,361 2,603 1,673 930 (242) 2,205 156 2,247 100 7564 51 2400 Retirement Contributions 11,455 10,550 9,655 895 905 9,666 1,789 15,449 100 7564 51 2600 Unemployment Insurance 0 924 924 0 (924) 0 0 0 100 7564 51 2700 Workers Compensation 4,290 5,472 5,212 260 (1,182) 5,223 (933) 8,326 51 Total PERSONNEL COSTS 212,421 225,205 156,298 68,907 (12,784) 190,879 21,542 204,695 100 7564 52 1300 Computer service contract 55,000 54,297 37,325 16,972 703 50,495 4,505 51,011 100 7564 52 Contract Services-Collection Agent 3,000 0 0 0 3,000 0 3,000 0 100 7564 52 2110 Garbage Charges 24 24 17 7 0 22 2 13 100 7564 52 2202 Repair&Maint-Vehicles 3,200 2,150 1,339 811 1,050 2,094 1,106 3,809 100 7564 52 2203 Repair&Maint-Equipment 5,000 5,567 4,697 870 (567) 4,103 897 1,444 100 7564 52 2310 Rent Land&Buildings 0 0 0 0 0 0 0 0 100 7564 52 2320 Rental Equip&Vehicles 0 0 0 0 0 0 0 0 100 7564 52 2325 Armored Car Service 1,200 1,175 869 306 25 1,103 97 1,136 100 7564 52 3100 Property&Liability Insu 5,400 4,103 5,060 (957) 1,297 2,204 3,196 6,280 100 7564 52 3203 Cell Phones 0 0 0 0 0 0 0 0 100 7564 52 3220 Postage&Freight 3,500 3,400 3,146 254 100 4,537 (1,037) 3,767 100 7564 52 3300 Advertising 0 0 0 0 0 0 0 2,313 100 7564 52 3400 Printing&Binding 200 200 197 3 0 177 23 59 100 7564 52 3500 Travel&Related Expenses 50 0 0 0 50 0 50 0 100 7564 52 3600 Dues and Fees 150 138 138 0 12 155 (5) 0 100 7564 52 3700 Educ&Training 200 133 133 0 67 0 200 0 100 7564 52 3850 Contract Labor 500 0 0 0 500 399 101 297 100 7564 52 3901 Credit Card Service Charg 150,000 90,000 100,354 (10,354) 60,000 108,997 41,003 128,436 52 Total PURCHASED CONTRACTED SERVICES 227,424 161,187 153,274 7,913 66,237 174,286 53,138 198,565 100 7564 53 1100 Supplies&Materials 19,710 23,049 18,917 4,131 (3,339) 22,911 (3,201) 31,645 100 7564 53 1110 Parking Meters-Meter 90,000 88,653 64,530 24,124 1,347 72,287 17,713 39,503 100 7564 53 1210 Water/Sewer Charges 30 30 11 19 0 11 19 8 100 7564 53 1230 Electricity 1,236 1,000 954 46 236 868 368 1,674 100 7564 53 1270 Gas&Diesel Fuel 9,000 7,077 5,077 2,000 1,923 10,243 (1,243) 7,534 100 7564 53 1590 Inventory-Parking Decal 2,300 2,590 2,590 0 (290) 2,280 20 2,957 100 7564 53 1600 Small Equipment 40,000 41,753 41,753 0 (1,753) 5,501 34,499 0 100 7564 53 1701 Cash/Short-Over deposits 0 0 (62) 62 0 (85) 85 (34) 100 7564 53 1702 Signs 400 809 809 0 (409) 900 (500) 2,673 100 7564 53 1720 Uniforms 800 582 582 0 218 1,087 (287) 774 53 Total SUPPLIES 163,476 165,543 135,161 30,382 (2,067) 116,003 47,473 86,732 100 7564 54 2055 Parking Meter System 0 0 0 0 0 14,880 (14,880) 16,136 100 7564 54 2200 Vehicles 0 9,750 9,720 30 (9,750) 5,598 (5,598) 5,700 54 Total CAPITAL OUTLAY 0 9,750 9,720 30 (9,750) 20,478 (20,478) 21,836 Grand Total 603,321 561,684 454,452 107,232 41,637 501,646 101,675 511,828 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 20 6/3/2014 4:42 PM GENERAL FUND June 2 2014 Final 3:03 pm adh DETAILED REVENUE EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Dept Request Status Quo Variance FY15 FY14 FY14 between Variance Proposed FY14 Actual Budget FY15 FY13 between FY15 FY12 Fund Dept Object Account Description Budget Budget 5-16-2014 Balance VS FY14 Actual VS FY13 Actual DEBT SERVICE 100 8000 58 1201 Principle Emergency Siren 0 0 0 0 0 0 0 21,196 100 8000 58 Principle Phone System 16,493 0 0 0 16,493 0 16,493 21,196 100 8000 58 2201 Interest Expense 1,159 0 0 0 1,159 0 1,159 256 100 8000 58 Interest-Expense-Fire Truck 0 0 0 0 0 0 0 0 100 8000 58 Interest-Expense-Public Works 3,500 0 0 0 3,500 0 3,500 0 100 8000 58 Interest Expense-E911 System 1,650 0 0 0 1,650 0 1,650 0 100 8000 58 Interest-Capital Lease-E911 System 0 0 0 0 0 0 0 0 18000 Total Debt Service Budget: 21,152 0 0 0 I 21,152 0 21,152 42,649 OTHER FINANCING USES 100 9000 61 1000 Contingency 0 0 0 0 0 0 0 4,893 100 9000 61 Budgeted Fund Balance-Restricted 0 0 0 0 0 0 0 4,893 100 9000 61 1001 Trans out Solid Waste Fun 0 0 0 0 0 368,051 (368,051) 0 100 9000 61 1002 Trans out E911 Fund 28,571 4,256 0 4,256 24,315 1,324 27,247 0 100 9000 61 1003 Transfer out to Capital Project Fund 1,000,000 0 0 0 1,000,000 19,846 980,154 8,730 100 9000 61 1005 Transfer Out-SPLOST 0 0 0 0 0 0 0 0 100 9000 61 1060 Transfer to Water&Sewer 0 302,000 302,000 0 (302,000) 0 0 0 100 9000 61 1555 Trans out River's End RV 125,021 370,576 0 370,576 (245,555) 11,447 113,574 207,798 9000 Total Other Financing Uses: 1,153,592 676,832 302,000 374,832 I 476,760 400,668 752,924 226,315 SUBTOTAL GENERAL FUND BUDGET 10,608,202 9,213,642 6,902,026 2,311,616 1,394,560 8,394,923 2,213,279 7,984,980 NET Difference Between Revenue&Expenditures: (0) 0 Final FY14-15 General Fund Budget June 3 2014.xlsx working changes 21 6/3/2014 4:42 PM r-E-99 DD 7 , � ��T L - li-D TABLE OF CONTENTS SPECIAL REVENUE FUNDS PAGE Fund 215 Emergency 911 Proposed Budget 2-2 Fund 275 Hotel Motel Fund - Budget Highlights Revenues and Expenditures 1 --Hotel Motel Revenues 1 --Hotel Motel Expenditures rThTh V A r [ EMERGENCY 911 FUND Plan B Plan A Variance Variance Variance FY15 between FY14 FY14 between between Budget FY15 VS FY14 Actual Budget FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal FY14 Budget 3-31-2014 Balance Actual FY13 Actual FY12 REVENUES 215 00 34 2501 E-911 Wireless Charge 45,000 0 45,000 14,937 30,063 43,495 1,505 71,782.01 (26,782) 215 00 34 2520 E911 Landline Charges 35,000 0 35,000 18,956 16,044 37,300 (2,300) 0.00 35,000 34 Total 80,000 0 80,000 33,893 46,107 80,795 (795) 71,782.01 8,218 215 00 39 1201 Transfers from Gener; 4,256 0 4,256 0 4,256 0 4,256 46.87 4,209 215 00 39 3502 Fund Balance from Prii 0 0 0 0 0 3,508 (3,508) 0.00 0 39 Total 4,256 0 4,256 0 4,256 3,508 748 46.87 4,209 Grand Total 84,256 0 84,256 33,893 50,363 84,303 (47) 71,828.88 12,427 EXPENDITURES 215 3210 51 1100 Salaries 0 (36,523) 36,523 28,561 7,962 0 0 0 0 215 3210 51 1300 Overtime 0 (4,000) 4,000 3,650 350 0 0 0 0 215 3210 51 2100 Health Insurance Bene 0 (11,622) 11,622 9,296 2,326 0 0 0 0 215 3210 51 2200 FICA Soc Sec 0 (2,389) 2,389 1,995 394 0 0 0 0 215 3210 51 2300 FICA Medicare 0 (559) 559 466 93 0 0 0 0 215 3210 51 2400 Retirement Contributic 0 (5,500) 5,500 4,366 1,134 0 0 0 0 215 3210 51 2700 Workers Compensatio 0 (136) 136 87 49 0 0 0 0 51 Total 0 (60,729) 60,729 48,421 12,308 0 0 0 0 215 3210 52 1221 Audit Fees 0 (1,500) 1,500 0 1,500 0 0 0 0 215 3210 52 3100 Property&Liability Ins 0 (27) 27 22 5 0 0 0 0 215 3210 52 3201 Telephones 0 (22,000) 22,000 14,599 7,401 0 0 0 0 52 Total 0 (23,527) 23,527 14,621 8,906 0 0 0 0 Grand Total 0 (84,256) 84,256 63,041 21,215 0 0 0 0 Net 84,256 84,256 0 (29,148) 29,148 84,303 (47) 71,829 12,427 HOTEL/MOTEL FUND CITY OF TYBEE ISLAND FISCAL YEAR 2014-2015 PROPOSED OPERATING BUDGET HO-EL-MOTEL FUND BUDGET HIGHLIGHTS The first column represents the Department Head's proposal. The columns highlighted in pink represent the current year budget, year-to-date expenses, and budget balances as of March 31, 2014. The sixth column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15. The columns in yellow represent the actual year-to- date expenses, "FY13 Actual" through June 30, 2013, and the column next to it, "Variance between FY15 vs. FY13" represents the difference between the FY15 Departments budget proposal, and the FY13 actual expenses. REVENUES The revenue budget for the hotel-motel fund will remain unchanged at $2,018,000, with $2,000,000 coming from hotel-motel taxes and $18,000 coming from late fees and penalties. EXPENDITURES The City issues 50% of the revenue collected to outside agencies to promote tourism. The Hutchinson Island Convention Center will receive $333,400 and the Savannah Chamber of Commerce will receive $666,600. The City is budgeting $50,000 under contract services to have hotel-motel audits performed by the City's auditing firm. The City will transfer the remaining balance of 968,000 to the General Fund as allowed by State law. I Hotel-Motel Fund FY15 Budget Highlights CITY OF TYBEE ISLAND,GEORGIA FISCAL YEAR 2014-2015 PROPOSED OPERATING CAPITAL BUDGET HOTEL-MOTEL FUND HOTEL MOTEL TAX FUND Variance Variance Variance FY15 FY14 FY14 between between between Budget FY14 Actual Budget FY15 VS FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal Budget 6-3-2014 Balance FY14 Actual FY13 Actual FY12 REVENUES 275 00 31 4100 Hotel/Motel Tax 2,000,000 2,000,000 1,552,102 447,898 0 2,000,000 0 2,120,150 (120,150) 275 00 31 9900 Late Charges 18,000 18,000 31,782 (13,782) 0 50,000 (32,000) 50,786 (32,786) Grand Total 2,018,000 2,018,000 1,583,884 434,116 0 2,050,000 (32,000) 2,170,936 (152,936) EXPENDITURES HOTEL-MOTEL 275 7520 57 2000 Hutchison Island Convention Ctr 333,400 333,400 263,647 69,753 0 0 333,400 0 333,400 275 7520 57 2001 Chamber of Commerce 666,600 666,600 527,136 139,464 0 0 666,600 0 666,600 Contract Services 275 7520 52 (Audit Fees) 50,000 0 0 0 50,000 0 50,000 0 50,000 157 Total 1,050,000 1,000,000 790,783 209,217 50,000 0 1,050,000 0 1,050,000 I 275 7520 61 1000 Transfer Out to General Fund 968,000 1,018,000 790,783 227,217 (50,000) 0 968,000 0 968,000 161 Total 968,000 1,018,000 790,783 227,217 (50,000) 0 968,000 0 968,000 I Grand Total 2,018,000 2,018,000 1,581,566 436,434 0 0 2,018,000 0 2,018,000 1 AL PROJECT FUNDS TABLE OF CONTENTS CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND BUDGET HIGHLIGHTS PAGE 1 FUND 320 SPLOST 2008 Revenue and Expenditures 2 FUND 322 SPLOST 2014 Revenue and Expenditures 3 FUND 321 SPLOST 2003 Revenue and Expenditures 4 FUND 340 Capital Project Fund Revenue and Expenditures 5 List of Funded Capital Projects CITY OF TYBEE ISLAND FISCAL YEAR 2014-2015 PROPOSED OPERATING &CAPITAL BUDGET CAPITAL PROJECT FUNDS BUDGET HIGHLIGHTS The first column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15. The columns highlighted in pink represent the current year budget, year-to-date expenses, and budget balances as of March 31, 2014. The fifth and sixth columns (yellow) represent the actual year-to-date expenses, "FY13 Actual" through June 30, 2013, and the column next to it, "Variance between FY15 vs. FY13" represents the difference between the FY15 Departments budget proposal, and the FY13 actual expenses. The seventh, "FY12 Actual" and eighth column "Variance between FY15 vs. FY12" (blue) represents the year-to-date expenses through June 30, 2012 and the comparison of the FY15 departments' budget to actual expense as of June 30, 2012. In fiscal year 2014-2015 the City will have four capital project funds, SPLOST 2003 Fund-321, SPLOST 2008 Fund-320, SPLOST 2014-Fund-322 and the Grant Capital Project Fund-340. • For the SPLOST 2003 Funds the City anticipates carrying forward $859,267 budgeted projects; • For the SPLOST 2008 Funds' the City anticipated carrying forward $1,645,055 budgeted projects; the budget includes$1,000,000 restricted for the beach improvement project. • For the SPLOST 2014 Fund, the City anticipates receiving at a minimum of$530,000 for budgeted projects; and • For the Grant Capital Project Fund, the City anticipates receiving$11,800,000 for the beach improvement project. The City will receive $5,800,000 in State Bonds and $6,000,000 from the either the Federal government or Chatham County. The will transfer in an additional $1,000,000 from the General Fund creating a total budget balance in this fund of$12,800,000. A listing of the proposed capital project for fiscal year 2014-2015 is shown on the following pages: CAPITAL PROJECT FUNDS DETAILED REVENUE CAPITAL EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Special Local Option Sales Tax 2008 Fund 320 Variance Variance Variance FY15 between FY14 FY14 between between Budget FY15 VS FY14 Actual Budget FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal FY14 Budget 6-3-2014 Balance Actual FY13 Actual FY12 REVENUES 320 00 33 SPLOST 2008 Proceeds 240,000 (1,260,000) 1,500,000 1,088,433 411,567 0 240,000 0 240,000 320 00 36 1000 Interest Income 300 (1,200) 1,500 1,281 219 0 300 0 300 320 00 0 Other Financing Sources 1,856,377 (1,293,623) 3,150,000 0 3,150,000 0 1,856,377 0 1,856,377 Grand Total 2,096,677 (2,554,823) 4,651,500 1,089,714 3,561,786 0 2,096,677 0 2,096,677 EXPENDITURES 320 3210 54 1310 Capital Police Building 927,000 (1,822,442) 2,749,442 877,573 1,871,869 31,321 895,679 0 927,000 13210 Total 927,000 (1,822,442) 2,749,442 877,573 1,871,869 31,321 895,679 0 927,000 I Building Improvement (bathroom 320 4210 54 retrofit) 14,000 14,000 0 0 0 0 14,000 0 14,000 Building Improvement (bathroom 320 4210 54 north beach) 57,000 57,000 0 0 0 0 57,000 0 57,000 320 4210 54 1406 Drainage Alley 3 0 0 0 601 (601) 0 0 0 0 Building Improvement (bathroom 320 54 memorial) 13,000 13,000 0 0 0 0 13,000 0 13,000 14210 Total 84,000 84,000 0 601 (601) 0 84,000 0 84,000 1 320 6125 54 1402 Beach Renourishment 1,000,000 (210,000) 1,210,000 210,000 1,000,000 0 1,000,000 0 1,000,000 16172 Total 1,000,000 (210,000) 1,210,000 210,000 1,000,000 0 1,000,000 0 1,000,0001 320 4410 54 2100 Machinery&Equipment 0 (630,000) 630,000 630,000 0 0 0 0 0 14410 0 (630,000) 630,000 630,000 0 0 0 0 01 320 4970 54 2500 Pedistrian Park Tap Match 46,791 46,791 0 0 0 0 46,791 0 46,791 320 4970 54 2500 TE Grant City Share 6,509 (19,529) 26,038 9,532 16,506 0 6,509 0 6,509 16190 Total 53,300 27,262 26,038 9,532 16,506 0 53,300 0 53,300 1 320 7520 54 1406 Salt Meadows Road Project 32,377 (3,643) 36,020 3,643 32,377 0 32,377 0 32,377 16190 Total 32,377 (3,643) 36,020 3,643 32,377 0 32,377 0 32,377 1 Grand Total 2,096,677 (2,554,823) 4,651,500 1,731,349 2,920,151 31,321 2,065,356 0 2,096,677 1 6/4/2014 9:33 AM CAPITAL PROJECT FUNDS DETAILED REVENUE CAPITAL EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 SPLOST 2014 FUND 322 Variance Variance Variance FY15 between FY14 between between Budget FY15 VS FY14 FY14 Budget FY13 FY15 VS FY12 FY15 VS Fund_Dept Object Account Description Proposal FY14 Budget i Actual Balance Actual FY13 1 Actual FY12 REVENUES 322 00 33 SPLOST 2014 Revenue Proceeds 900,000 900,000 0 0 0 0 900,000 0 900,000 322 00 36 1000 Interest Income 1,000 1,000 0 0 0 0 1,000 0 1,000 0 0 0 0 0 0 0 0 0 Grand Total 901,000 901,000 0 0 0 0 901,000 0 901,000 EXPENDITURES 322 54 Vehicles 60,000 60,000 0 0 0 0 60,000 0 60,000 322 54 0 0 0 0 0 0 0 0 0 322 54 0 0 0 0 0 0 0 0 0 13210 Total 60,000 60,000 0 0 0 0 60,000 0 60,000 1 322 4310 54 Machinery&Equipment 770,000 770,000 0 0 0 0 770,000 0 770,000 322 0 0 0 0 0 0 0 0 0 14310 770,000 770,000 0 0 0 0 770,000 0 770,0001 322 9000 61 Other Financing Uses 71,000 71,000 0 0 0 0 71,000 0 71,000 1 71,000 71,000 0 0 0 0 71,000 0 71,0001 Grand Total 901,000 901,000 0 0 0 0 901,000 0 901,000 2 6/4/2014 9:33 AM CAPITAL PROJECT FUNDS DETAILED REVENUE CAPITAL EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 Special Local Option Sales Tax 2003 Fund 321 Variance Variance Variance FY15 between FY14 FY14 between between Budget FY15 VS FY14 Actual Budget FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal FY14 Budget 5-16-2014 Balance Actual FY13 Actual FY12 REVENUES 32100 36 1000 Interest 500 0 500 256 244 421.12 79 0 500 321 00 39 1300 Prior Year Fund Balance 856,289 194,821 661,468 0 661,468 101,700 754,589 0 856,289 Grand Total 856,789 194,821 661,968 256 661,712 102,121 754,668 0 856,789 EXPENDITURES 321 3210 54 1310 Capital Police Building 83,389 (37,591) 120,980 135,658 (14,678) 31,321 52,068 0 83,389 3210 Total 83,389 (37,591) 120,980 135,658 (14,678) 31,321 52,068 0 83,389 321 4210 54 1400 Street&Sidewalk Paving 67,700 (2,300) 70,000 0 70,000 0 67,700 0 67,700 321 4210 54 1401 Street Paving-Jones Ave 178,000 0 178,000 0 178,000 0 178,000 0 178,000 321 4970 54 2505 TE Historic Butler Avenue 0 0 0 0 0 0 0 0 0 14210 Total 245,700 (2,300) 248,000 0 248,000 0 245,700 0 245,700 I 321 6172 57 2001 Marine Science Center 501,200 234,712 266,488 10,975 255,513 70,800 430,400 17,025 484,175 16172 Total 501,200 234,712 266,488 10,975 255,513 70,800 430,400 17,025 484,175 1 321 6190 54 1414 Marine Rescue ADA Access 26,500 0 26,500 0 26,500 0 26,500 0 26,500 16190 Total 26,500 0 26,500 0 26,500 0 26,500 0 26,500 1 Grand Total 856,789 194,821 661,968 146,633 515,335 102,122 754,667 17,025 839,764 3 6/4/2014 9:33 AM CAPITAL PROJECT FUNDS DETAILED REVENUE CAPITAL EXPENDITURE PROPOSED BUDGET FISCAL YEAR 2014-2015 GRANT CAPITAL PROJECT FUND 340 Variance Variance Variance FY15 between FY14 FY14 between between Budget FY15 VS FY14 Actual Budget FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal FY14 Budget 5-16-2014 Balance Actual FY13 Actual FY12 REVENUES 340 00 33 1001 TE Butler Avenue Grant 0 0 0 0 0 99,429 (99,429) 0 0 340 00 33 1003 GEFA EECBG 0 0 0 0 0 0 0 113,949 (113,949) 340 00 33 Geogia State Bonds 5,800,000 5,800,000 0 0 0 0 5,800,000 113,949 5,686,051 340 00 33 Chatham County or Federal$$$ 6,000,000 6,000,000 0 0 0 0 6,000,000 113,949 5,886,051 340 00 33 1005 Police Grants 0 0 0 0 0 0 0 15,948 (15,948) 340 00 33 1010 Coastal Incentative Grant 0 0 0 0 0 1080.44 (1,080) 29,245 (29,245) 340 00 39 1011 Gov HWY Safety Grant 0 0 0 0 0 - 0 12,500 (12,500) 340 00 39 3502 Transfer In from General Fund 1,000,000 1,000,000 0 0 0 19,846 980,154 8,730 991,270 Grand Total 12,800,000 12,800,000 0 0 0 120,356 12,679,644 408,268 12,391,732 EXPENDITURES 340 3210 54 1011 Gov Hwy Safety Grant 0 0 0 0 0 0 0 12,500 (12,500) 340 3210 54 1601 Police Safety equipment 0 0 0 0 0 0 0 15,178 (15,178) 340 3210 54 1602 El Paso grant 0 0 0 0 0 0 0 9,500 (9,500) 13210 Total 0 0 0 0 0 0 0 37,178 (37,178)1 340 4210 56 1001 GEFA EECBG Retrofit 0 0 0 0 0 0 0 113,949 (113,949) 340 4970 54 2505 TE Historic Butler Avenue 0 0 0 0 0 119,276 (119,276) 0 0 14210 Total 0 0 0 0 0 119,276 (119,276) 113,949 (113,949)1 340 7300 52 1010 Coastal Incentive Expense 0 0 0 0 0 1,079 (1,079) 29,245 (29,245) 16172 Total 0 0 0 0 0 1,079 (1,079) 29,245 (29,245)1 340 6125 54 1402 Beach Renourishment 12,800,000 12,800,000 0 0 0 0 12,800,000 0 12,800,000 16172 Total 12,800,000 12,800,000 0 0 0 0 12,800,000 0 12,800,0001 Grand Total 12,800,000 12,800,000 0 0 0 120,355 (120,355) 180,372 (180,372) 4 6/4/2014 9:33 AM N 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 O 0 0 O } o^ o O o t00 M Z O e in Li. 0 O O 0 0 0 0 p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 6 0 0 0 in O O O 0 aO N O to O O 1- m N. t0 1M N 0 N O O p 0 0 0 O 0 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C m :-' in- cn m CO Z CC U 0 F- N Cr W ENTERPRISE FUNDS gy-/-\ -, - R \r), , CITY OF TYBEE 9SLtA+ND FISCAL YEAR 2014-2015 PROPOSED OPERATING&CAPITAL BUDGET WATER & SEWER FU_ BUDGET HIGHLIGHTS The first column represents the Department Head's proposal. The second column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15. The columns highlighted in pink represent the current year budget, year-to- date expenses, and budget balances as of March 31, 2014. The sixth and seventh columns (yellow) represent the actual year-to-date expenses, "FY13 Actual" through June 30, 2013, and the column next to it, "Variance between FY15 vs FY13" represents the difference between the FY15 Departments budget proposal, and the FY13 actual expenses. The eighth, "FY12 Actual" and ninth column "Variance between FY15 vs. FY12" (blue) represents the year-to-date expenses through June 30, 2012 and the comparison of the FY15 departments' budget to actual expense as of June 30, 2012. WATER &SEWER REVENUE& EXPENDITURES Revenues: The revenue budget of the Water & Sewer Fund's budget increased by $324,905 from $4,802,374 to $5,127,279; this is the net change as a result of$1,500,000 increase in loans to be borrowed from GMA; an increase of$850,504 of money to be taken from the Water & Sewer's prior year s' fund balance; a ($302,000) reduction in revenues transferred in from the General Fund a reduction of($10,000) collected from the sale of assets. The Water& Sewer charges for services revenues may increase in January, 2015 if the City Council votes to increase the rates in December, 2014. Operating&Capital Expenditures: Finance W&S Administration The Finance W&S Administration proposed budget increased by$43,145 from 65,899 to 109,044 due to the following reasons: • The postage and freight line item 505.1512.52.3220 increased by$20,166 because these expenses were reclassified to Finance from the W&S Sewer Administration and Water Administration budget line items in order to properly reflect the cost for billing and collecting the water& sewer fees; and • The service charges line item, 505.1512.53.3990, was increased by$22,000 because the credit card fees related to water&sewer customers that have been charged to the General Fund need to be reallocated to the Water& Sewer fund to properly reflect the cost of billing and collecting revenue. Water&Sewer Fund FY15 Budget Highlights Sewer Administration The Sewer Administration proposed budget increased by$643,444 from $2,460,388 to $3,103,831 due to the following reasons: Salary&Benefits • In FY2014 the Sewer Administrations salary and social security's budgets were increased by$6,243 to pay a one-time lump sum merit payment to eligible employees; the$6,243 was removed from the FY15 proposed budget; • The overtime budget line item, 505.4310.51.1300 decreased by ($2,500)from $9,500 to $7,000; • The W &S Manager is requesting to add one additional employee to the division, a Water Sewer Plant Operator Trainee, for cumulative cost of$43,525; $30,786 base salary and $12,739 for benefits; • The health insurance line item, 505.4310.51.2200, increased by$15,280 due to an increase of 13%for anticipated insurance rate increases; increase of an additional employee and changes in other employees insurance coverage; • The Purchased contracted services budget line items decreased by ($22,848) due to the following: o Engineering/permits(4310.52.1201) decreased by ($12,400) o Engineering/studies(4310.52.1202) increased by$5,000; o Dumping charges (4310.52.2110) increased by$10,000; o Repairs & Maintenance-Vehicles (4310.52.2202 increased by$3,000; o Repairs & Maintenance-Equipment (4310.52.2203) increased by$5,000; o Repairs & Maintenance-Infrastructure (4310.2205) decreased by($800); o Rental Equipment (4310.52.2320) decreased by ($32,000); o Postage & Freight(4310.52.3220) decreased by($10,000) because it was reclassified to the Finance W&S Administration's budget. The remaining balance of$7,000 will be used to pay for the cost of mailing out water samples and testing results; and o Dues & Fees (4310-52.3600) decreased by ($3,000). • The Supplies budget line items increased by$35,225 due to the following: o Supplies & Materials(4310.53.1100) increased by$10,000; o Electricity(4310.53.1230) increased by$6,725 due to rate increases by Georgia Power staring in April, 2014; o Gasoline& Diesel Fuel (4310.1270) increased by$10,000 due to reclassification of the a portion of the fuel costs from the Water Administration's budget; o A budget line item for Books & Periodicals (4310.53.1400) was added for$1,000 to purchase training material; o Ultraviolet Disinfection (4310.53.1730) increased by$3,450; and o Sludge Belt Press Parts (4310.53.1740) increased by$4,050 kWater&Sewer Fund FY15 Budget Highlights • The Capital Outlay budgets line items increased by a net amount$567,068 from $1,295,307 to $1,862,375 due to the following: o These projects were removed from the budget due to completion of the projects in FY14: Sewer Main Lift station#3 ($377,000) Machinery& Equipment ($ 75,000) o A portion of the Sewer Force Main#6 project is expected to be completed in May&June of 2014 and the original cost for the project was reduced;therefore,the proposed budget for FY15 is$500,000 reduced by($222,378); o The vehicles line item (4310.54.2200) decreased by($20,929)to$0; o The machinery and equipment line item (4310.54.2100) increased by $695,000 due to additional of$770,000 to purchase a sludge thickener. We recommend financing the purchase of this equipment through GMA's Lease\Purchase program. • The Depreciation expense budget line item (4310.56.1000) is expected to increase by$20,000 due the additional capital assets. • The Debt Service budget line items decreased by a net amount of($824) for due to the following reasons: o Interest Expense for Plant Upgrade Loan with GEFA (4310.58.2301) decreased by($9,324) due to more of the loan payment being applied toward the principle portion of the payments instead of the interest expense portion; and o A line item for GEFA Loan Closing fees of$8,500 will be added to cover the loan closing fees for the Sewer Main#6 loan through GEFA. Water Administration The Water Administration proposed budget decreased by($438,684) from $2,276,088 to$1,712,404 due to the following reasons: • The salary&benefits budget line items shows a net increase of$44,822 primarily due the following: o A$15,280 increase in group health insurance (4410.51.2100) for an anticipated insurance rate increase; o $3,140 increase in retirement (4410.51.2400)to cover contribution increases; o Workers compensation expense (4410.51.2700) increased by$887; o Salaries&Wages(4410.51.1100)decreased by$5,085, Social Security (4410.2200 decreased by ($315) and FICA Medicare decreased by ($73)all due to the reduction for the current year's one time lump-sum merit payment; ��� 3 Water&Sewer Fund FY15 Budget Highlights • The Purchased\Contracted budget line items decreased by ($12,374) from $194,298 to$181,924 due to the following reasons: o The engineering/studies (4410.52.1202) line item decreased by (15,000); o The repairs and maintenance-vehicle (4410.52.2201) line item increased by $3,000; o The postage and freight (4410.52.3220) line item decreased by ($5,000) due to reclassification of the postage expense to the Finance W&S Administration budget; o The advertising (4410.52.3300) line item increased by$1,000; o The education &training (4410.52.3700) line item increased by$1,000; o The credit card services changes (4410.52.3901) increased$1,000; these charges are for the use of the purchasing card; • The Supplies budget line items decreased by ($14,200)from $156,000 to $141,800 due to the following reasons: o Supplies line item (4410.53.1100) increased by$5,000; o Water/Sewer charges (4410.53.1210) increased by$10,000 due to increase in the water& sewer rates; o Electricity(4410.53.1230) increased due to3.04% rate increase by Georgia Power; o Gasoline& Diesel Fuel (4410.53.1270) decreased by ($10,000) due to reclassification of the$10,000 to the Sewer Administration's budget; o Inventory—Water& materials (4410.53.1560) decreased by ($22,000); and o Small Equipment(4410.53.1600) increased by$1,000. • The Capital Outlay budget line items decreased by($521,901) from $1,218,901 to $572,000 due to the following reasons: o The machinery&equipment (4410.54.2100) line item decreased by ($41,901)to $7,000 to purchase a Screw Conveyor; o The Infrastructure-Jones Avenue Water Line (4410.54.2107) decreased by ($500,000) due to the project costing less than expected and due to project starting in May, 2014; therefore, only a portion of the cost needs to be budgeted in the FY2015 budget; o Engineering for Water Line (4410.54.2400)was decreased by ($45,000) because the work was completed in the current year; o An Infrastructure-Rehab Fort Screven Well line item budget was added for $65,000 to perform well work at the Fort Screven site. • The Debt Service budget line items increased by a net amount of(94,814)from $137,493 to$232,307due to the following reasons: o Interest Expense for Jones Avenue Water Line replacement loan with GEFA in the amount of$105,600 was added; o A line item for GEFA Loan Closing fees of$16,500 will be added to cover the loan closing fees for the Jones Avenue Water line replacement loan through GEFA. o Interest expense for various older loans with GEFA, GMA and for bond amortization decreased by a cumulative amount of($35,445) because one loan with GMA for the 2009 AMR system was paid off in FY14 and the other interest expense accounts payments decreased due to more of the loan Water&Sewer Fund FY15 Budget Highlights payments amount being applied to the principle portion of the loan instead of toward the interest expenses. Water&Sewer Fund FY15 Budget Highlights REVENUES A '2X E NSES CITY OF TYBEE ISLAND UPDATED WATER&SEWER ENTERPRISE FUND FISCAL YEAR 2014-2015 DETAILED REVENUE AND EXPENSE PROPOSED BUDGET Variance FY14 FY14 Variance Variance FY15 between FY14 Actual Budget FY13 between FY12 between Fund Dept Object Account Description Budget FY15 vs FY14 Budget 6-3-2014 Balance Actual FY15 vs FY13 Actual FY15 vs FY12 REVENUE 505 00 33 GEFA Loan Proceeds-(#7 Main) 492,375 492,375 0 0 0 0 492,375 0 492,375 505 00 33 GEFA Loan Proceeds (Jones Water Ling 500,000 500,000 0 0 0 0 500,000 0 500,000 505 00 33 GEFA Loan Proceeds-(#6 Main) 500,000 (1,222,376) 1,722,376 0 1,722,376 0 500,000 0 500,000 133 Total Intergovermental Revenues 1,492,375 (230,001) 1,722,376 0 1,722,376 0 1,492,375 0 1,492,375 1 505 00 34 2900 Water Sewer Cost Reimbursemen 0 0 0 989 (989) 0 0 2,375 (2,375) 505 00 34 4210 Water charges 1,111,500 52,000 1,059,500 862,254 197,246 1,150,000 (38,500) 981,759 129,741 505 00 34 4215 Capital Cost Recovery 10,000 0 10,000 26,000 (16,000) 15,000 (5,000) 10,000 0 505 00 34 4255 Sewer charges 1,411,500 52,000 1,359,500 1,183,801 175,699 1,350,000 61,500 1,395,076 16,424 505 00 34 6901 Other fees-tapping fees 4,000 0 4,000 10,065 (6,065) 5,000 (1,000) 4,825 (825) 505 00 34 6902 Other fees-stubbing fees 2,000 0 2,000 7,700 (5,700) 3,000 (1,000) 2,750 (750) 505 00 34 6903 Aid to Construction 20,000 0 20,000 38,184 (18,184) 20,000 0 16,006 3,994 505 00 34 6904 Delinquent Charges 32,000 0 32,000 32,980 (980) 50,000 (18,000) 43,794 (11,794) 505 00 34 6906 Other Fees-Cuts,Transfers, 5,000 0 5,000 5,110 (110) 8,000 (3,000) 6,272 (1,272) 134 Total Charges for Services 2,596,000 104,000 2,492,000 2,167,083 324,917 2,601,000 (5,000) 2,462,858 133,142 1 505 00 36 1000 Interest 25,000 0 25,000 14 24,986 18,000 7,000 20,032 4,968 136 Total Investment Income 25,000 0 25,000 14 24,986 18,000 7,000 20,032 4,968 1 505 00 38 1002 Tower Space Rental Revenue 160,000 0 160,000 164,096 (4,096) 120,000 40,000 165,255 (5,255) 505 00 38 9002 W/S Misc Other Income 3,000 0 3,000 16,648 (13,648) 5,000 (2,000) 3,999 (999) 505 00 38 9003 Service CHG RET'D checks 400 0 400 128 272 400 0 576 (176) 138 Total Miscellaneous Revenue 163,400 0 163,400 180,872 (17,472) 125,400 38,000 169,830 (6,430)1 505 00 39 1201 Transfer In 0 (302,000) 302,000 302,000 0 0 0 0 0 Prior Year(FY13-$850,504) 505 00 39 1300 Fund Balance 850,504 762,906 87,598 0 87,598 0 850,504 0 850,504 505 00 39 2100 Sales of Assets 0 (10,000) 10,000 379 9,621 38,000 (38,000) 0 0 139 Total Other Financing Sources 850,504 450,906 399,598 302,379 97,219 38,000 812,504 0 850,504 1 Grand Total 5,127,279 324,905 4,802,374 2,650,349 2,152,025 2,782,400 2,344,879 2,652,721 2,474,558 EXPENSES FINANCE DEPARTMENT W&S ADMINISTRATION 505 1512 51 1100 Salaries&Wages 46,160 0 46,160 38,277 7,883 0 46,160 0 46,160 505 1512 51 1300 Overtime 333 0 333 117 216 0 333 0 333 505 1512 51 1400 Employee Benefits 0 0 0 0 0 0 0 0 0 505 1512 51 2100 Health Insurance Benefits 7,508 (249) 7,757 8,864 (1,107) 0 7,508 0 7,508 505 1512 51 2200 FICA Soc Sec Contribution 2,863 0 2,863 2,303 560 0 2,863 0 2,863 505 1512 51 2300 FICA Medicare Contributio 670 0 670 539 131 0 670 0 670 505 1512 51 2400 Retirement Contributions 4,922 0 4,922 4,511 411 0 4,922 0 4,922 505 1512 51 2600 Unemployment Insurance Py 0 0 0 0 0 0 0 0 0 505 1512 51 2700 Workers Compensation 170 0 170 140 30 0 170 0 170 505 1512 52 3100 Property&Liability Ins 28 28 0 0 0 0 28 0 28 505 1512 52 Contract Services-Collection Agent 1,200 1,200 0 0 0 0 1,200 0 1,200 505 1512 52 3220 Postage&Freight 20,166 20,166 0 0 0 0 20,166 0 20,166 505 1512 52 3400 Printing&Binding 57 0 57 0 57 0 57 0 57 505 1512 52 3500 Travel&Related 800 0 800 0 800 0 800 0 800 505 1512 52 3700 Education&Training 1,500 0 1,500 418 1,082 0 1,500 0 1,500 505 1512 53 1100 Supplies&Materials 667 0 667 93 574 0 667 0 667 505 1512 52 3990 Service Charges 22,000 22,000 0 0 0 0 22,000 0 22,000 11512 Total 109,044 43,145 65,899 55,261 10,638 1 0 109,044 0 109,044 FY14-15 WATER&SEWER Budget as of June 4 2014.xlsx 505 Feb Expenditures-7888 1 10:44 AM 6/4/2014 Variance FY14 FY14 Variance Variance FY15 between FY14 Actual Budget FY13 between FY12 between Fund Dept Object Account Description Budget FY15 vs FY14 Budget 6-3-2014 Balance Actual FY15 vs FY13 Actual FY15 vs FY12 SEWER ADMINISTRATION DIVISION 505 4310 51 1100 Salaries&Wages 201,916 25,116 176,800 163,414 13,386 166,365 35,551 199,943 1,973 505 4310 51 1111 Accrued Vacation Adjustme 0 0 0 0 0 4,476 (4,476) 0 0 505 4310 51 1300 Overtime Wages 7,000 (2,500) 9,500 7,190 2,310 5,648 1,352 4,212 2,788 505 4310 51 1400 Employee Benefits 4,800 1,800 3,000 2,066 934 2,375 2,425 2,688 2,113 505 4310 51 2100 Health Insurance Benefits 51,022 15,280 35,742 34,064 1,678 33,910 17,112 41,877 9,145 505 4310 51 2200 FICA Contributions 13,139 1,762 11,377 10,724 653 10,459 2,680 11,667 1,472 505 4310 51 2300 FICA Medicare Contributio 3,073 52 3,021 2,508 513 2,561 512 2,613 460 505 4310 51 2400 Retirement Contributions 23,725 3,140 20,585 18,646 1,939 11,522 12,203 10,811 12,914 505 4310 51 2700 Workers Compensation 3,250 172 3,078 2,416 662 5,784 (2,534) 1,751 1,499 505 4310 51 2900 Wellness Benefits 0 0 0 0 0 0 0 0 0 151 Total Salaries&Benefits: 307,925 44,822 263,103 241,028 22,075 I 243,100 64,825 275,561 32,364 505 4310 52 1200 Legal 0 0 0 0 0 0 0 0 505 4310 52 1201 Engineering/permits 30,800 (12,490) 43,200 43,200 0 18,400 12,400 18,765 12,035 505 4310 52 1202 Engineering/studies 5,000 5,000 0 0 0 0 5,000 0 5,000 505 4310 52 Contract Services 12,312 12,312 0 0 0 0 12,312 0 12,312 505 4310 52 1310 Water Analysis 25,000 0 25,000 16,675 8,325 14,747 10,253 8,457 16,543 505 4310 52 2110 Dumping Charges 45,000 10,000 35,000 37,261 (2,261) 31,297 13,703 37,568 7,432 505 4310 52 2200 Termite/Pest control WW 500 0 500 0 500 0 500 0 500 505 4310 52 2201 Repair&Maintain-Bldgs 5,000 0 5,000 4,107 893 2,233 2,767 3,511 1,489 505 4310 52 2202 Repair&Maintain-Vehic 8,000 3,000 5,000 2,633 2,367 1,625 6,375 3,780 4,220 505 4310 52 2203 Repair&Maintain-Equip 40,000 5,000 35,000 24,566 10,434 75,436 (35,436) 68,398 (28,398) 505 4310 52 2205 Repair&Maint-Infrastru 81,000 (800) 81,800 66,249 15,551 24,324 56,676 32,083 48,917 505 4310 52 2320 Rental Equipment 10,000 (32,000) 42,000 29,446 12,554 17,380 (7,380) 3,167 6,833 505 4310 52 3100 Property&Liability Ins 29,537 0 29,537 29,525 12 55,824 (26,287) 37,123 (7,586) 505 4310 52 3220 Postage&Freight 7,000 (10,000) 17,000 7,453 9,547 8,772 (1,772) 9,853 (2,853) 505 4310 52 3300 Advertising 100 40 60 20 40 0 100 20 80 505 4310 52 3500 Travel&Related Expense 2,000 0 2,000 175 1,825 0 2,000 7 1,993 505 4310 52 3600 Dues&Fees 3,500 (3,000) 6,500 6,272 228 1,171 2,329 810 2,690 505 4310 52 3700 Education&Training 4,000 0 4,000 2,422 1,578 1,202 2,798 1,429 2,572 505 4310 52 3901 Credit Card Collection Ch 2,000 0 2,000 0 2,000 514 1,486 1,129 871 152 Total Purchased\Contracted Services 310,749 (22,848) 333,597 270,002 63,595 I 252,925 57,824 226,099 84,651 505 4310 53 1100 Supplies&Materials 45,000 10,000 35,000 28,199 6,801 43,090 1,910 33,343 11,657 505 4310 53 1210 Water&Sewer Services 0 0 0 0 0 0 0 0 0 505 4310 53 1230 Electricity 141,665 6,725 134,940 114,775 20,165 118,219 23,446 131,955 9,710 505 4310 53 1270 Gasoline&Diesel Fuel 10,000 10,000 0 950 (950) 0 10,000 0 10,000 505 4310 53 1400 Books&Periodicals 1,000 1,000 0 0 0 0 1,000 0 1,000 505 4310 53 1600 Small Equipment 10,000 0 10,000 8,587 1,413 11,525 (1,525) 4,948 5,052 505 4310 53 1700 Safety Equipment 3,000 0 3,000 2,331 669 0 3,000 0 3,000 505 4310 53 1720 Uniforms 4,000 0 4,000 1,217 2,783 692 3,308 1,597 2,403 505 4310 53 1730 Ultraviolet Disinfection 22,000 3,450 18,550 14,424 4,126 8,934 13,066 13,074 8,926 505 4310 53 1740 Sludge Belt Press Parts 25,000 4,050 20,950 18,611 2,339 3,113 21,887 19,861 5,139 153 Total Supplies 261,665 35,225 226,440 189,094 37,346 1 185,573 76,092 204,778 56,887 505 4310 54 1400 Capital Building 0 0 0 0 0 0 0 0 0 505 4310 54 1401 Sewer Line Rehab&Improv 0 0 0 0 0 0 0 0 0 505 4310 54 1402 Lift Station#7 Force Main 492,375 492,375 0 0 0 0 492,375 0 492,375 505 4310 54 1403 Rehab Lift Station#9 0 0 0 0 0 0 0 0 0 505 4310 54 1404 Sewer Lift Station#11 0 0 0 0 0 0 0 0 0 505 4310 54 1405 Hwy 80 Water Sewer Projec 0 0 0 0 0 0 0 0 0 505 4310 54 1406 Lift Station#6 lmproveme 0 0 0 0 0 0 0 0 0 505 4310 54 1407 Waste Water Treatment Pla 0 0 0 0 0 136,266 (136,266) 0 0 505 4310 54 0 0 0 0 0 0 0 0 0 505 4310 54 1409 Sewer Main Liftstation#3 0 (377,000) 377,000 298,811 78,190 0 0 0 0 505 4310 54 1410 Sewer Main Liftstation#6 500,000 (222,378) 722,378 29,100 693,278 0 500,000 0 500,000 505 4310 54 1411 Water Reuse Pump Station 0 (100,000) 100,000 0 100,000 0 0 0 0 505 4310 54 2100 Machinery&Equipment(Sludge Thick 770,000 695,000 75,000 63,783 11,217 264,260 505,740 0 770,000 505 4310 54 2200 Vehicles 0 (20,929) 20,929 4,384 16,545 0 0 0 0 505 4310 54 2501 Capital Equipment 0 0 0 0 0 10,813 (10,813) 0 0 154 Total Capital Outlay 1,762,375 467,068 1,295,307 396,078 899,230 I 411,338 1,351,037 0 1,762,375 505 4310 55 1005 Indirect Allocation-A 8,567 0 8,567 8,567 (0) 0 8,567 0 8,567 505 4310 55 1008 Indirect Allocation-P 1,244 1 1,244 1,243 0 0 1,244 0 1,244 505 4310 55 1010 Indirect Allocation-Acc 28,732 0 28,732 28,732 0 0 28,732 0 28,732 505 4310 55 1100 Administrative Svcs-Gen 0 0 0 0 0 79,200 (79,200) 72,000 (72,000) 155 Total Cost Allocations 38,543 1 38,543 38,542 0 I 79,200 (40,657) 72,000 (33,457) 505 4310 56 1000 Depreciation 270,000 20,000 250,000 0 250,000 261,802 8,198 213,518 56,482 156 Total Depreciation 270,000 20,000 250,000 0 250,0001 261,802 8,198 213,518 56,482 505 4310 58 XXXX GEFA Loan Closing Fees 8,500 8,500 0 0 0 8,500 0 8,500 505 4310 58 2301 Int Exp Loan GEFA CW00014 44,074 (9,324) 53,398 40,694 12,704 57,588 (13,514) 58,074 (14,000) 58 Total Debt Service 52,574 (824) 53,398 40,694 12,704 57,588 (5,014) 58,074 (5,500) Grand Tote SEWER ADMINSTRATION 3,003,831 543,444 2,460,388 1,175,437 1,284,951 1,491,527 1,512,304 1,050,030 1,953,801 FY14-15 WATER&sEWER Budget as of June 4 2014.xlsx 505 Feb Expenditures-7888 2 10:44 AM 6/4/2014 Variance FY14 FY14 Variance Variance FY15 between FY14 Actual Budget FY13 between FY12 between Fund Dept _Object Account Description Budget FY15 vs FY14 Budget 6-3-2014 Balance Actual FY15 vs FY13 Actual FY15 vs FY12 WATER ADMINISTRATION DIVISION 505 4410 51 1100 Salaries&Wages 159,237 (5,085) 164,322 150,399 13,923 156,979 2,258 116,467 42,770 505 4410 51 1111 Accrued Vacation Adjustme 0 0 0 0 0 825 (825) 0 0 505 4410 51 1300 Overtime 9,000 0 9,000 12,000 (3,000) 11,025 (2,025) 9,180 (180) 505 4410 51 1400 Employee Benefits 4,800 1,800 3,000 2,066 934 2,063 2,738 1,563 3,238 505 4410 51 2100 Health Insurance Benefits 30,940 3,370 27,570 25,790 1,780 22,923 8,017 12,187 18,753 505 4410 51 2200 Social Security Contribut 10,617 (315) 10,932 10,087 845 10,637 (20) 8,493 2,124 505 4410 51 2300 FICA Medicare Contributio 2,483 (73) 2,556 2,359 197 2,488 (5) 1,986 497 505 4410 51 2400 Retirement Contributions 22,300 4,600 17,700 16,195 1,505 25,686 (3,386) 21,557 743 505 4410 51 2600 Unemployment Insurance 0 0 0 0 0 0 0 0 505 4410 51 2700 Workers Compensation 11,660 887 10,773 8,992 1,781 12,445 (785) 6,656 5,004 505 4410 51 2900 Wellness Benefit Program 0 0 0 0 0 0 0 0 151 Total Salaries&Benefits: 251,037 5,184 245,853 227,889 17,964 I 245,069 5,968 178,088 72,949 505 4410 52 1201 Engineering/permits 0 0 0 0 0 0 0 0 0 505 4410 52 1202 Engineering/studies servi 0 '15,00?' 15,000 0 15,000 0 0 0 0 505 4410 52 1300 Computer Svc Contracts 3,000 0 3,000 1,025 1,975 0 3,000 1,653 1,347 505 4410 52 1310 Water Analysis 10,000 0 10,000 10,000 0 0 10,000 9,710 290 505 4410 52 2201 Repair&Maintain-Build 8,000 3,000 5,000 3,024 1,976 0 8,000 186 7,814 505 4410 52 2202 Repair&Maintain-Vehic 7,000 0 7,000 1,742 5,258 2,892 4,108 3,968 3,032 505 4410 52 2203 Repair&Maintain-Equip 30,000 0 30,000 22,697 7,303 17,993 12,007 39,159 (9,159) 505 4410 52 2205 Repair&Maint-Infrastru 53,224 0 53,224 39,895 13,329 70,523 (17,299) 76,840 (23,616) 505 4410 52 3100 Property&Liability Insu 25,200 1,626 23,574 23,828 (254) 7,898 17,302 2,559 22,641 505 4410 52 3220 Postage&Freight 7,000 (5,000) 12,000 8,056 3,944 10,357 (3,357) 8,755 (1,755) 505 4410 52 3300 Advertising 7,000 1,000 6,000 20 5,980 4,002 2,998 3,962 3,038 505 4410 52 3500 Travel&Related Expenses 2,000 0 2,000 0 2,000 138 1,862 63 1,937 505 4410 52 3600 Dues&Fees 10,500 0 10,500 9,889 611 769 9,731 9,226 1,274 505 4410 52 3700 Education&Training 3,000 1,000 2,000 787 1,213 500 2,500 1,225 1,775 505 4410 52 3901 Credit Card Svc.Charges 6,000 1,000 5,000 5,290 (290) 5,099 901 4,019 1,981 505 4410 52 3920 Safety Equipment 2,000 0 2,000 1,855 145 0 2,000 0 2,000 505 4410 52 3950 Water Conservation Measure 8,000 0 8,000 2,927 5,073 1,635 6,365 4,394 3,606 152 Total Purchased\Contracted Services 181,924 (12,374) 194,298 131,035 63,263 I 121,806 60,118 165,718 16,206 505 4410 53 1100 Supplies&Materials 35,000 5,000 30,000 16,564 13,436 19,489 15,511 25,398 9,602 505 4410 53 1102 Fire hydrants,gates,val 4,000 0 4,000 0 4,000 266 3,734 4,227 (227) 505 4410 53 1210 Water/Sewer Charges 40,000 10,000 30,000 34,515 (4,515) 43,998 (3,998) 36,884 3,116 505 4410 53 1230 Electricity 36,800 1,800 35,000 36,695 (1,695) 40,071 (3,271) 35,705 1,095 505 4410 53 1270 Gasoline&Diesel Fuel 10,000 (10,000) 20,000 17,004 2,996 20,639 (10,639) 20,107 (10,107) 505 4410 53 1400 Books&Periodicals 0 0 0 0 0 0 0 737 (737) 505 4410 53 1560 Inventory-Water Meters& 8,000 (22,000) 30,000 29,792 208 47,345 (39,345) 23,714 (15,714) 505 4410 53 1592 Sprinkler meters-repurcha 0 0 0 0 0 0 0 954 (954) 505 4410 53 1600 Small equipment 5,000 1,000 4,000 1,921 2,079 4,021 979 7,609 (2,609) 505 4410 53 1720 Uniform/Clothing 3,000 0 3,000 1,497 1,503 2,380 620 359 2,641 153 Total Supplies 141,800 (14,200) 156,000 137,987 18,013 1 178,209 (36,409) 155,695 (13,895) 505 4410 54 1201 Site Improvement 0 0 0 0 0 0 0 0 0 505 4410 54 2100 Machinery&Equipment 7,000 (41,901) 48,901 39,573 9,328 0 7,000 0 7,000 505 4410 54 2105 GEFA Ft.Screven Water L 0 0 0 0 0 0 0 0 0 505 4410 54 2107 Jones Avenue Water Line 500,000 (500,000) 1,000,000 9,618 990,382 0 500,000 0 500,000 505 4410 54 2200 Vehicles 0 0 0 0 0 0 0 0 0 505 4410 54 2400 Engineering for Water Lin 0 (45,000) 45,000 25,700 19,300 0 0 0 0 505 4410 54 2500 Capital outlay-water wells 0 (125,000) 125,000 0 125,000 53,550 (53,550) 0 0 505 4410 54 2501 Control Equipment- 0 0 0 0 0 0 0 0 0 Infrastructure-Rehab Fort Screven 505 4410 54 XXXX Well 65,000 65,000 0 0 0 0 65,000 0 65,000 505 4410 54 XXXX 0 0 0 0 0 0 0 0 0 154 Total Capital Outlay 572,000 (646,901) 1,218,901 74,891 1,144,010 1 53,550 518,450 0 572,000 505 4410 55 1005 Indirect Allocation-A 8,567 0 8,567 8,567 (0) 0 8,567 0 8,567 505 4410 55 1008 Indirect Allocation-P 1,244 0 1,244 1,243 0 0 1,244 0 1,244 505 4410 55 1010 Indirect Allocation-Acc 28,237 (495) 28,732 28,732 0 0 28,237 0 28,237 505 4410 55 1100 Admin Service-General F 0 0 0 0 0 79,200 (79,200) 72,000 (72,000) 155 Total Cost Allocations 38,048 (495) 38,543 38,542 0 I 79,200 (41,152) 72,000 (33,952) 505 4410 56 1000 Depreciation 285,000 0 285,000 0 285,000 255,081 29,919 277,213 7,787 156 Total Depreciation 285,000 0 285,000 0 285,000 I 255,081 29,919 277,213 7,787 505 4410 57 4000 Bad debt 10,288 10,288 0 17,355 (17,355) 8,037 2,251 26,142 (15,854) 157 Total Payments to Others 10,288 10,288 0 17,355 (17,355)1 8,037 2,251 26,142 (15,854) FY14-15 WATER&sEWER Budget as of June 4 2014.xlsx 505 Feb Expenditures-7888 3 10:44 AM 6/4/2014 Variance FY14 FY14 Variance Variance FY15 between FY14 Actual Budget FY13 between FY12 between Fund Dept Object Account Description Budget FY15 vs FY14 Budget 6-3-2014 Balance Actual FY15 vs FY13 Actual FY15 vs FY12 505 4410 58 2100 Int Exp Rev Bond 2005 456 11,347 ,5,579) 16,926 16,926 0 23,647 (12,300) 30,777 (19,430) 505 4410 58 2200 Int Exp BBT Loan AMR 2009 0 (14,420) 14,420 418 14,002 4,830 (4,830) 8,431 (8,431) 505 4410 58 Int Exp Loan GEFA FY2014 Loan 105,600 105,600 0 0 0 0 105,600 0 105,600 505 4410 58 2200 Int Exp GEFA Loan 2013L35WJ 13,738 13,738 0 0 0 0 13,738 0 13,738 505 4410 58 2201 Int Exp 006 Loan Grit Sep 0 (1,777) 1,777 1,324 453 6,873 (6,873) 10,943 (10,943) 505 4410 58 2203 Bond Amortization Costs 0 (14,300) 14,300 0 14,300 56,885 (56,885) 14,221 (14,221) 505 4410 58 2205 Int Exp GELAC Loan L48WS 36,381 (1,791) 38,172 31,796 6,376 43,033 (6,652) 41,448 (5,067) 505 4410 58 2300 Int Exp GEFA Loan L22WS 2 47,041 (3,157) 50,198 41,832 8,366 57,557 (10,516) 56,218 (9,177) 505 4410 58 XXXX GEFA Loan Closing Fee 16,500 16,500 0 0 0 0 16,500 0 16,500 505 4410 58 3000 Bond Admin Cost 1,700 0 1,700 308 1,392 1,475 225 1,621 79 58 Total Debt Service 232,307 94,814 137,493 92,605 44,888 I 194,299 38,008 163,659 68,647 Grand Tota WATER ADMINISTRATION 1,712,404 (563,684) 2,276,088 720,304 1,555,783 1,135,251 577,153 1,038,515 673,889 OTHER FINANCING USES 505 9000 Prior Year Budget Fund Balance 0 0 0 0 0 0 0 0 505 9000 Transfer to General Fund(reim FY14) 302,000 302,000 0 0 0 0 0 302,000 Transfer to General Fund(prior yr's 505 9000 IT) 0 0 0 0 0 0 0 0 505 9000 61 1000 Contingency 0 0 0 0 0 0 0 0 9000 Total Other Financing Uses 302,000 302,000 0 0 01 0 0 0 302,000 Grand Total ALL WATER AND SEWER 5,127,279 324,905 4,802,374 1,951,002 2,851,372 2,626,778 2,198,501 2,088,544 3,038,735 NET (0) 0 - 699,346 (699,346) 155,622 146,378 564,176 (564,176) FY14-15 WATER&sEWER Budget as of June 4 2014.xlsx 505 Feb Expenditures-7888 4 10:44 AM 6/4/2014 SOLID WASTE COLLEC ` : ; LjN' r-1 CITY OF TYBEE ISLAND FISCAL YEAR 2014-2015 PR•POSED OPERATING BUDGET SOLID WASTE COLLECTION FUND BUDGET HIGHLIGHTS The first column represents the Department Head's proposal. The second column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15.The columns highlighted in pink represent the current year budget, year-to- date expenses, and budget balances as of March 31, 2014. The sixth and seventh columns (yellow) represent the actual year-to-date expenses, "FY13 Actual"through June 30, 2013, and the column next to it, "Variance between FY15 vs FY13" represents the difference between the FY15 Departments budget proposal, and the FY13 actual expenses.The eighth, "FY12 Actual" and ninth column "Variance between FY15 vs. FY12" (blue) represents the year-to-date expenses through June 30, 2012 and the comparison of the FY15 departments' budget to actual expense as of June 30, 2012. Solid Waste Collection Fund Department Revenue and Expenditures 1. The revenue and expenditure budget of the Solid Waste Collection fund remain the same, $596,504 as the current year's budget. One budget amount was reclassified among the expenditure budget line items. • $10,000 was reduced from the contingency line item, 51.1000 and added to the bad debt expense line item, 57.400. ]ilid Waste Collection Fund FY15 Budget Highlights .y SOLD A 7E 7n1D R VE UES AND E -D7H J A L R$ CITY OF TYBEE ISLAND SOLID WASTE COLLECTION ENTERPRISE FUND FISCAL YEAR 2014-2015 DETAILED REVENUE&EXPENSE PROPOSED BUDGET SOLID WASTE COLLECTION FUND 540 Variance Variance Variance FY15 between FY14 FY14 between between Budget FY15 VS FY14 Actual Budget FY13 FY15 VS FY12 FY15 VS Fund Dept Object Account Description Proposal FY14 Budget 6-3-2014 Balance Actual FY13 Actual ' FY12 REVENUES 540 00 34 4110 Solid Waste Collection Chrgs 480,000 0 480,000 416,632 63,368 490,056 (10,056) 486,164 (6,164) 540 00 34 4120 Recycling Program Charges 80,000 0 80,000 76,857 3,143 97,843 (17,843) 89,560 (9,560) 540 00 34 4130 Recycled Materials Revenue 5,000 0 5,000 10,463 (5,463) 9,639 (4,639) 15,593 (10,593) 540 00 34 4131 Other Income 0 0 0 0 0 0 0 0 0 540 00 34 4132 Garbage Surcharge 31,504 0 31,504 31,510 (6) 9,366 22,138 (71) 31,575 540 00 39 Transfer in Gen Fund 0 0 0 0 0 0 0 0 0 134 Total 596,504 0 596,504 535,461 61,043 606,905 (10,401) 591,246 5,258 1 540 00 39 1201 Transfers In 0 0 0 0 0 0 0 0 0 540 00 39 3502 Transfer in Gen Fund 0 0 0 0 0 0 0 0 0 39 Total 0 0 0 0 0 0 0 0 0 Grand Total 596,504 0 596,504 535,461 61,043 606,905 (10,401) 591,246 5,258 EXPENDITURES 540 1512 51 1100 Salaries&Wages 18,404 0 18,404 8,495 9,909 0 18,404 0 18,404 540 1512 51 1300 Overtime 500 0 500 23 477 0 500 0 500 540 1512 51 2100 Health Insurance Benefits 3,754 626 3,128 38 3,090 0 3,754 0 3,754 540 1512 51 2200 FICA Soc Sec Contribution 1,055 0 1,055 528 527 0 1,055 0 1,055 540 1512 51 2300 FICA Medicare Contributio 247 0 247 124 123 0 247 0 247 540 1512 51 2700 Workers Compensation 65 0 65 0 65 0 65 0 65 151 Total 24,025 626 23,399 9,208 14,191 0 24,025 0 24,025 1 540 4520 52 2111 Residential Pick Up-Wast 479,000 0 479,000 476,785 2,215 570,962 (91,962) 649,082 (170,082) 540 4520 52 2112 Compactors 0 0 0 0 0 12,786 (12,786) 0 0 540 4520 52 2113 Republic Services-Compac 40,000 0 40,000 17,601 22,399 52,940 (12,940) 0 40,000 152 Total 519,000 0 519,000 494,386 24,614 636,688 (117,688) 649,082 (130,082)1 540 4520 55 1005 Indirect Allocation-A/P 2,468 0 2,468 2,468 0 0 2,468 0 2,468 540 4520 55 1010 Indirect Allocation-Acc 8,276 0 8,276 8,276 (0) 9,900 (1,624) 9,000 (724) 155 Total 10,744 0 10,744 10,744 0 9,900 844 9,000 1,744 1 540 4520 57 4000 Bad Debts 10,000 10,000 0 4,539 (4,539) 0 10,000 8,247 1,753 157 Total 10,000 10,000 0 4,539 (4,539) 0 10,000 8,247 1,753 1 540 9000 61 1000 Contingency Fund 32,735 (10,626) 43,361 0 43,361 0 32,735 0 32,735 161 Total 32,735 (10,626) 43,361 0 43,361 0 32,735 0 32,735 1 Grand Total 596,504 0 596,504 518,876 77,628 646,588 (50,084) 666,328 (69,824) NET 0 0 0 16,586 (16,586) (39,682) 39,682 (75,082) 75,082 1 6/4/2014 9:57 AM I CITY OF TYBEE ISLAND FISCAL YEAR 2014-2015 PROPOSED OPERATING &CAPITAL BUDGET RIVER'S END RV PARK FUND BUDGET HIGHLIGHTS The first column represents the Department Head's proposal. The second column "variance between FY15 vs. FY14" represents the difference between the current budget (pink) and the department's proposed budget for FY15.The columns highlighted in pink represent the current year budget,year-to- date expenses, and budget balances as of March 31, 2014. The sixth and seventh columns (yellow) represent the actual year-to-date expenses, "FY13 Actual" through June 30, 2013, and the column next to it, "Variance between FY15 vs. FY13" represents the difference between the FY15 Departments budget proposal, and the FY13 actual expenses.The eighth, "FY12 Actual" and ninth column "Variance between FY15 vs. FY12" (blue) represents the year-to-date expenses through June 30, 2012 and the comparison of the FY15 departments' budget to actual expense as of June 30, 2012. River's End RV Park Department Revenue and Expenditures Revenue: The revenue budget of the River's RV Park Fund decreased by ($73,215)from $1,415,626 to $1,342,211; this is the net change as a result of increased estimated revenues and a reduction in the money transfers in from the General Fund to pay the debt service. • Operating revenues are expected to increase by$172,340 from $1,045,050 to $1,217,390; and • The transfer in amount from the General Fund decreased by ($245,555) as actual estimated amount expected to be transferred in shall be $125,021. Operating Expenditures: The expenditure budget decreased by($73,215) from $1,415,626 to$1,342,411. • A net amount of$41,898 was added to the salary and benefits line item due to the additional of one additional employee and the reclassification of one employee; • $5,000 was added to repairs & maintenance infrastructure line item, 52.2205; • $14,400 was added to the campsite groceries store COGS line item, 53.1595; • $16,855 was added to the small equipment line item, 53.1600; • $90,000 was added to the buildings line item to acquire two cabins; and • $15,000 was added to the vehicles line item, 54.2200 to purchase an additional truck. • The interest expense budget decreased by$14,429. River's End RV Park Fund FY15 Budget Highlights Capital Outlay: Capital Item Description Cost Installation of Cabin (#8) 42,000 Installation of ADA Cabin (#7) 47,500 Drainage on NW Corner 15,000 Rock Flood Control (DM) 27,000 Upgrade Linen Facility 11,000 Vending Units forAH Sales 7,000 Security System Installation 5,000 Golf Ca rt-Electric Vehicle 17,008 Total $171,508 River's End RV Park Fund FY15 Budget Highlights -_ I .. �, -_ - - --- - � -, �_ < , City of Tybee Island,Georgia Fiscal Year 2015 River's End RV Park Fund 555 Operating and Capital Budget Request RIVER'S END RV PARK FUND 555 Variance FY14 Variance Variance between FY14 Actual Encumbranc FY14 Budget between FY15 between Fund Dept Object Account Description FY15 Budget FY15 vs FY14 FY14 Budget 6-3-14 e Balance FY13 Actual vs FY13 FY12 Actual FY15 vs FY12 REVENUES 555 00 34 7520 Camping Fees 930,030 170,000 760,000 766.876 16.87 . 815.670 114,330 570826 351,174 55500 34 7521 Camp Tent Site 33,600 (26,400) 60,000 68,143 10.10 48,730 • (15.130) 98,774 (25.174) 555 00 34 7522 Cabin Rental Taxable(13%) 125,030 25,000 100,000 112,866 (12.866) 111,255 13.745 112,726 12,274 555 00 34 7523 Cabin All Taxes Exempt 500 0 500 0 500 0 500 0 500 555 00 34 7524 Cabin GA Sales Tax Exempt 0 0 0 0 0 0 0 0 0 555 00 34 7525 Camp Site Reservations 0 0 0 0 0 0 0 169,291 (169.291) 555 00 34 7527 Ice Revenues 7,500 500 7,000 6,124 876 6,358 1.142 5,675 1,825 555 00 34 7528 Propane Revenues 17,500 1,500 16,000 19,718 (3,718) 18,904 (1.404) 17,293 207 555 00 34 7529 RV Supplies Revenue 9,540 (7.460) 17A00 8,771 8,229 8,099 1.441 7.066 2,474 555 00 34 7530 Store Revenue 65,000 25.000 40,000 53,731 (13,731) 44,372 20,628 38,847 26.153 555 00 34 7531 Electricity Fees 2,600 (4001 3,000 2,484 516 2,367 233 1,885 715 555 00 34 7532 Vending Machine Revenue 16,030 10,500 5.500 8,873 (3,373) 7,337 8.663 4,862 11.130 55500 34 7533 Trolley Ticket Revenue 0 150) 50 0 50 52 (52) 304 (304) 555 00 34 7534 Miscellaneous Revenue 3.000 (31,800) 34,800 4.918 29.882 4,359 (1,3591 5,433 (2,433) 555 00 34 7535 Other Revenues In House Event 500 0 500 0 500 225 275 475 25 555 00 34 7536 Cabin Reservations 300 0 300 0 300 0 300 X382) 682 555 00 34 7537 Cabin Damage Deposit 100 0 100 0 100 25 75 0 100 555 00 34 7538 Campground Sales-Parking Pas 6,250 5,Y.SU 300 5,685 1 '- ) 2,100 4.130 0 6,23U 134 Total 1,217,390 1/401U 1,045.050 1,058,190 U.u1) 1'3•lwl 1,069,853 14/,63 1,001,015 tmail 555 00 39 1201 Transfers from General Fund 125,021 (245,555) 370,576 0 370,576 11,447 113,574 20i498 (82477) 139 Total 125,021 l''a,aaal 370,576 0 u.uu i/U,bIO 11,447 113,6/.1 201,498 to<giiQ Grand Total 1,342,411 (73,215) 1,415,626 1,058,190 0.00 357,436 1,081,300 261,111 1,208,5r3 133,8381 Final Woody's Update June 4 FY15 Campgr Expenditures Budget-Rev.xlsx Feb Expenditures Fund 555 6/4/2014 11:12 AM City of Tybee Island,Georgia . Fiscal Year 2015 River's End RV Park Fund 555 Operating and Capital Budget Request Variance FY14 FY14 FY14 Variance Variance FY15 between FY14 Actual Encumbranc Budget FY13 between FY15 FY12 between Fund Dept Object Account Description Budget FY15 vs FY14 Budget 3-31-14 e Balance Actual vs FY13 Actual FY15 vs FY12 EXPENSES 555 6180 51 1100 Salaries&Wages 228,555 8,803 219,752.00 185,557.79 0.00 34,194 181,141 47,414.34 172,935 55,620 555 6180 51 1111 Accrued Vacation Adjustme 4,656 4,656 0.00 0.00 0.00 0 -39 4,694.97 0 4,656 555 6180 51 1200 Port Time/Seasonal Wages 39,971 5,000 34,971.00 22,202.25 0.00 12,769 35,812 4,159.50 33,032 6,939 555 6180 51 1300 Overtime 5.000 (1,000) 6,000.00 777.88 0.00 5,222 3,926 1,074.48 266 4,734 555 6180 51 1400 Employee Benefits 4,050 1.800 2,250.00 1,377.58 0.00 872 1.500 2,550.00 1,063 2,988 555 6180 51 2100 Health Insurance Benefits 50,976 15,446 35,530.00 33.464.36 0.00 2,066 25.140 25,835.82 28,852 22,124 555 6180 51 2200 Social Security Contribut 17.210 1,340 15,870.00 12,824.67 0.00 3.045 13,638 3.572.26 12.294 4,916 555 6180 51 2300 Medicare Contributions 4,025 314 3,711.00 2,999.41 0.00 712 3,259 765.51 2,805 1.220 555 6180 51 2400 Retirement Contributions 24,205 5,505 18,700.00 17,125.68 0.00 1,574 25.371 (1,166.24) 15,333 8,872 555 6180 51 2600 Unemployment Ins 0 0 0.00 0.00 0.00 0 3,300 (3.300.00) 0 0 555 6180 51 2700 Workers Compensation 4,655 34 4,621.00 4,538.81 0.00 82 4,146 508.86 3,304 1,351 151 Total 383,303 41,898.00 341,405.00 280,868.43 0.00 60,537 297,194 86,109.50 269,883 113,420 555 6180 52 2110 Garbage Service 6.408 0 6,408.00 5,400.00 0.00 1,008 5,940 468.00 6,480 (72) 555 6180 52 2130 Custodial Services 2,700 0 2,700.00 2,175.00 0.00 525 825 1.875.00 0 2,700 555 6180 52 2135 Pool Cleaning Service 3,600 0 3,600.00 3,600.00 0.00 0 3,600 0.00 3,600 0 555 6180 52 2200 Pest Control 2,569 (354) 2,923.00 2,659.50 0.00 264 3,098 (529.00) 3.152 (583) 555 6180 52 2201 Repair&Maint-Equipmen 3,500 0 3,500.00 3,998.50 0.00 (499) -1,793 5,293.46 2.875 625 555 6180 52 2202 Repair&Maintain-Vehic 500 0 500.00 (11.55) 0.00 512 489 11.16 398 102 555 6180 52 2203 Repair&Maintain-Bldgs 13,000 (2.000) 15,000.00 23,979.24 0.00 (8.979) 12.569 430.78 17,927 14,927) 555 6180 52 2205 Repair&Maintain-Infra 28,000 5.000 23,000.00 17,841.29 0.00 5,159 11,927 16,073.45 13,266 14,734 555 6180 52 3100 Property&Liablility Ins 7,908 0 7.908.00 4,279.05 0.00 3,629 6,923 985.04 6,016 1,892 555 6180 52 3202 Cable,Data&Fax Lines 13.200 0 13,200.00 11,282.88 0.00 1,917 11,342 1,858.21 11,229 1,971 555 6180 52 3220 Postage&Freight 1.500 300 1,200.00 1,058.78 0.00 141 453 1,046.72 1,109 391 555 6180 52 3300 Advertising 69,000 0 69,000.00 52,912.70 0.00 16,087 56,813 12,186.78 65,643 3,357 555 6180 52 3400 Printing&Binding 0 0 0.00 0.00 0.00 0 0 0.00 65 (651 555 6180 52 3500 Travel&Related 5,880 305 5,575.24 5.575.24 0.00 0 2,768 3,112.25 1,338 4,542 555 6180 52 3600 Dues&Fees 18,800 0 18,800.00 16,918.65 0.00 1,881 5.552 13.247.51 2,824 15,976 555 6180 52 3700 Education&Training 3,970 2,032 1,937.69 1,937.69 0.00 0 1,789 2,181.00 685 3,285 555 6180 52 3800 Permits,Regulatory Fees 600 0 600.00 200.00 0.00 400 0 600.00 600 0 555 6180 52 3850 Contract Labor 10,000 0 10,000.00 7,050.00 0.00 2.950 5,688 4,311.77 7,942 2,058 555 6180 52 3901 Credit Card Charges 22,000 0 22,000.00 23,165.82 0.00 11.1661 22,945 1944.61) 18.121 3,879 555 6180 52 3950 Lodging Compensation 0 U 0.00 0.00 0.00 0 642 (641.85) 0 0 152 Total 213,135 5,283.07 207,851.93 184,022.79 0.00 23,8291 151,569 61,565.67 163,270 49,865 555 6180 53 1100 Supplies&Materials 45,720 1.729 43.990.52 26,729.18 0.00 17,261 42,794 2,925.97 44,661 1,059 555 6180 53 1102 Flags 0 0 0.00 0.00 0.00 0 0 0.00 708 (7081 555 6180 53 1130 Pool Cleaning Supplies 3,500 500 3,000.00 2,965.20 0.00 35 3.222 278.15 2,985 515 555 6180 53 1210 Water/Sewer Charges 18,000 0 18,000.00 13,054,24 0.00 4,946 25.759 (7.758.63) 18.301 (301) 555 6180 53 1220 Propane 2,300 0 2,300.00 2,038.49 0.00 262 1,659 641.29 2.277 23 555 6180 53 1230 Electricity 83,000 0 83,000.00 69,596.38 0.00 13,404 68,447 14,553.36 77.534 5,466 555 6180 53 1270 Gasoline&Diesel 900 0 900.00 1,240.95 0.00 (341) 1,121 (221.47) 1,810 (910) 555 6180 53 1520 Propane RV Park-COGS 12000 0 12,000.00 10,842.04 0.00 1,158 8,265 3,734.75 11.141 859 555 6180 53 1595 Camp Store Groceries-COGS 40,000 14,400 25,600.00 27.447.80 0.00 (1,848) 3,067 36,932.53 29,089 10,911 555 6180 53 1596 Camp Store-RV Supplies CO 12,000 0 12,000.00 10,564.06 0.00 1,436 1,330 10,670.48 7,126 4,874 555 6180 53 1600 Small Equipment 23,855 16.855 7,000.00 8,825.66 0.00 (1,826) 29,156 (5.300.81) 31,951 (8.096) 555 6180 53 1703 Over/Short 50 30 20.00 20.24 0.00 (0) -4 54.43 54 14) 555 6180 53 1720 Uniforms 1,700 806 893.58 893.58 0.00 0 603 1.096.95 523 1.177 153 Total 243,025 34,320.90 208,704.10 174,217.82 0.00 34,486 I 185.418 57,607.00 228.159 14,866 555 6180 54 1100 Capital Improvements 0 (48,496) 48,495.97 48,495.97 0.00 0 56,139 (56,138 50) 0 0 555 6180 54 Infrastructure 42000 42.000 0.00 0.00 0.00 0 0 42,000.00 0 42,000 555 6180 54 2100 Capital Equipment 23,000 23,000 0.00 0.00 0.00 0 0 23.000.00 0 23,000 555 6180 54 Buildings 90,000 90.000 0.00 0.00 0.00 0 0 90,000.00 0 0 555 6180 54 2200 Vehicles 17,008 I/,uUB 0.00 0.00 0.00 0 0 17,008.00 (13.624) 30,632 154 Total 172,008 123,512.03 48,495.97 48,495.97 0.00 0' 56,139 115,869.50 (13,624) 95,632 555 6180 55 1005 Indirect Allocation-A 5,643 0 5,643.00 5,642.64 0.00 0 0 5,643.00 0 5.643 555 6180 55 1008 Indirect Allocation-P 2,409 0 2,409.00 2,409.00 0.00 0 0 2,409.00 0 2,409 555 6180 55 1010 Indirect Allocation-Acc 18.924 U 18,924.00 18,924.12 0.00 (0) 0 18,924.00 0 18,924 155 Total 26,976 0.00 26,976.00 26,975.76 0.00 0I 0 26,976.00 0 26,976 555 6180 56 1000 Depreciation 50,850 30,850 20,000.00 0.00 0.00 20.000 21,820 29,029.94 18,975 18,975 555 6180 56 2000 Amortization 0 14.65U1 4,650.00 0.00 0.00 4,650 0 0.00 4,650 4,650 156 Total 50,850 26,200.00 24,650.00 0.00 0.00 24,650 I 21,820 29,029.94 23,625 23,625 555 6180 58 2100 Int Fxp Rev Bond RE 252564 (14.429) 266,993.00 152,815.42 0.00 114,178 269,801 (17,237.71) 294,031 (41.467) 555 6180 58 2202 Gen Fund Note-Interest 0 0 0.00 0.00 0.00 0 0 0.00 0 0 555 6180 58 3000 Custodian Fees&Charges 550 0 550.00 458.34 0.00 92 542 8.33 458 92 555 6180 58 4000 Issuance Costs Amortizati 0 0 0.00 0.00 0.00 0 108,302 (108.302.0' 0 0 555 6180 58 Principle Bond 0 I4"U,WU) 290,000.00 0.00 290,000 0 0.00 0 0 158 Total 253,114 (304,429.25) 557,543.00 153,273.76 0.00 114,269 378,645 (125,531.38) 294,489 (41,375) Grand Total 1,342411 (73,215) 1.415,626.00 867,854.53 0.00 257,771 1,090,785 251,626.23 965,802 283.008 NET 0 0 0 190,335 0 99,665 Final Woody's Update June 4 FY15 Campgr Expenditures Budget-Rev.xlsx Feb Expenditures Fund 355 6/4/2014 11:12 AM 5 YEAR CAPITAL IMPROVEMENT PLAN 000000 000000 0000000 000 0000000000. 0000000 0000000000000000000000000 ® 1 0000 0 00000. 00.0000 000 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