HomeMy Public PortalAboutFinally the Final FY2019 Proposed Budget Document for April 24th & 25th Budget Workshop.pdf TABLE OF CONTENTS
FY2019 Annual Budget | TABLE OF CONTENTS
I. Executive Summary Executive Sunmary Statement………........................................ 1
Budget Overview....……………......................................................1 Budget Guide
……………………………………………………………...2 Budget Policies and Procedures ......................................................4
Budget Schedule..................................................................................................8
Capital Improvement Policy ...........................................................9 Debt Management Policy ..............................................................10
Investment Policy ...........................................................................16
Fund Balance Policy...................................................................................................19
Account Coding
Structure.............................................................................................21 II. Budbget Summary All Funds
Summary of Budgets Balance All Funds………………............1 III. General Fund
Budget Highlightsand…………………………………..............1 Summary of Revenues by Category…....................................2
Revenue Details…………...........................................................3
Summary of Expenditures by Department/Divisions………..16 City Council ...………………………………..........................18
City Clerk ..……………………………....................................22 City Manager
..………………………………................................................24 Finance Department ..……………….................................27
Legal…………..........………………..................................30 Information Technology ...…………….....................................31 Human Resources …………..……………...............................34 Municipal Court ………………………..........................................36 Police - Administration ……………...........................................39 Police – Beach Patrol …….......................................................................45 Fire – Administration ……....................................................... 47 Fire – Emergency Management ............................................. 51 Fire – Ocean Rescue……………........................................... 53 Public Works – Administration............................................... 55 Public Works – Building Mainteance................................... 59 Public Works – Storm Drainage ..............................................61 Public Works – Solid Waste Collection .................................61 Public Works – Cultural & Recreation Administration.....62 Beach Relatied……………………….....................................62 Public Works – Park Administration……………………63
Cultural & Recreation – Parks & Boulevards.......................64
Non-Profits……………...................................................................65
YMCA……………………………………………………65 Cultural & Recreation– Concession Stand...............................66 Community Development ..........................................................................67 Main Street…………………………........................................69. South Beach District……………………………………...73 Parking Services…………………….............................................73 Debt Service…………………................................................ .74 Other Financing Uses... ………………………………...74 IV. Special Revenue Funds Emergency 911 Telephone Fund..................................................1 .Hotel-Motel Excise Tax Fund…..........................................................1 V. Capital Project Funds
SPLOST 2003 Capital Project Fund…………….…...............................1 SPLOST 2014 Fund......................................................................................1 VI. Enterprise Fund
Water & Sewer Fund.......................................................................................1
Solid Waste Collection Fund...........................................................................1 Rivers End Campground & RV Park Fund...................................................1
XI. Short Term Work Program (STWP) Overview………………………………………..................................1
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EXECUTIVE SUMMARY
FINANCE DEPARTMENT MISSION STATEMENT
It is the mission of this department to manage the city’s accounts and ensure accurate and timely information, payments,
and financing, collect revenues due, and ensure accounting integrity in the most cost-efficient way, while building a
strong team that values and develops employees and strives to improve customer satisfaction. The department operates
under established management principles, and adheres to established policies, procedures and Generally Accepted
Accounting Principles (GAAP) to protect the integrity of the City of Tybee Island’s assets.
BUDGET OVERVIEW
The City of Tybee Island’s accounting and budgeting systems are organized and operated on a fund basis. Funds are
accounting entities used to record revenues and expenditures. Each fund is balanced, meaning total revenues equal total
expenditures. The budgeted funds are grouped into four categories: General, Special Revenue, Capital Projects, and
Enterprise. The General Fund is the largest fund in the City and is used to account for revenues which are not designated
for specific activities and programs. Special Revenue Funds are used to segregate revenues which are restricted for
specific purposes. Capital Project Funds account for financial resources used for the purchase of land and the
acquisition/construction of capital facilities and equipment. Enterprise Funds account for operations that are financed and
operated in a manner similar to private businesses, where it is the intent of the City that the costs of providing services to
the general public will be recovered primarily through user fees/rates. Internal Service Funds account for the financing of
goods or services provided by one department, agency, or government unit to other departments or agencies of the City.
The development of Tybee Island’s yearly budget is one of the most important functions of the government. The City
budget year runs on a fiscal year, from July 1 to June 30. Beginning in March, the Finance Director meets with
department heads and the City Manager to prepare recommendations for the City Council’s consideration. Decisions are
finalized in April and the Recommended Budget is presented to the City Council in early May. During May and early
June, Council members study the budget, have briefings with each department and hold public hearings to determine if
they wish to adopt the budget as presented by the Finance Director and City Manager, or make changes. The final budget
must be balanced with anticipated revenues. City Council votes on the final budget in June. During the fiscal year, there
may be budget amendments to make adjustments to the adopted budget.
The Budget Document serves as a policy document, a financial plan, an operations guide and a communications device
for the City. It is the foundation for the City’s allocation of resources toward service delivery plans providing quality
services, targeted investments, and continued improvements.
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BUDGET GUIDE
INTRODUCTION
The City of Tybee Island remains in a strong and stable financial position and able to continue to providing high quality
City services and an excellent quality of life. The City’s overall fiscal health remains strong despite major hurricanes in
FY17 and FY18. Revenues continue to grow and are well-diversified among multiple sources. The City has a
comprehensive approach to long-term capital and infrastructure needs, not only planning for future assets, but also
ensuring the proactive maintenance and replacement of existing assets. The FY18 budget projects approximately $9.3
million in accumulated fund balance, i.e. savings. The City’s employee pension plan is financially very healthy being
funded at roughly 91% of its pension obligations (based on the plan termination basis).
In formulating the annual budget, staff analyzes a large amount of data to project the next fiscal year’s revenues and
expenditures. Staff reviews current and historical revenues and expenditures, proposed new projects and initiatives,
current economic conditions, relevant changes in law, and numerous other factors. Some items, particularly reoccurring
expenses or more stable revenues, are relatively easy to predict and/or control. Other items are more volatile and can
fluctuate greatly depending upon local and world conditions. The City’s overall budgeting philosophy is to budget and
project figures conservatively.
GUIDE TO THIS DOCUMENT
An important budgeting tool is the City’s Capital Improvements Program (CIP). The CIP is a multi-year financial plan for
large capital projects or purchases. Of particular note this year is the ongoing planning for the City of Tybee Island. The
Master Plan, recently developed with considerable community input over many months, identified several big ideas for the
continued enhancement of the island. The CIP proposes (TBD) million for project implementation. For the last couple of
years, the City has been strategically preparing financially to implement the City’s recently adopted plans. Funding is
anticipated to come from various sources including past and future SPLOST funding, state bond funds, local funds on
hand, and other sources as appropriate.
The City continues to grow in terms of population, number of businesses, and visitors. With this proposed budget
approximately $13.6 million general fund budget for FY19, the City will maintain existing service levels, continue to
improve performance, and improve our facilities for safe and enjoyable use by our citizens. City Council sets a vision
and, with a dedicated staff, works as a team to ensure that Tybee models regional leadership and exceeds
expectations. We strive to build upon our track record of success and numerous awards to continue providing
excellent services for the community.
HOW IS THIS DOCUMENT ORGANIZED?
The City’s budget is organized on the basis of funds. Each fund is considered a separate budgetary and accounting entity.
Resources are allocated to, and accounted for, in individual funds based upon the purposes of the specified activities. The
budget document is divided into nine main sections separated by tabs: Executive Summary, General Fund, Special
Revenue Funds, Capital Project Funds, Enterprise Fund, Capital Improvement Program, and Short Term Work Program.
The content of each section is summarized below.
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EXECUTIVE SUMMARY: This section relates to the entire City. It includes the Finance Department’s mission statement,
budget overview, introduction, and organizational charts.
GENERAL FUND: The general fund is the primary operating fund that provides for basic government services, such as police
protection services, such as police protection, fire services, recreation and parks, planning and zoning, building inspections,
community development, special events, municipal court services, and road, sidewalk, and infrastructure maintenance. Each
service area is organized by department. The beginning of each department is divided by a title page for easy reference.
SPECIAL REVENUE FUNDS: Special revenue funds represent revenues that are legally restricted for specific purposes. The
City maintains the following special revenue funds:
Confiscated assets Hotel/Motel Tax Emergency 911 Telephone
A statement of service for each fund has been provided to help the reader understand the function of each special revenue fund.
CAPITAL PROJECT FUNDS: Capital project funds account for financial resources used for the acquisition or construction of
major capital facilities for the City’s governmental fund types. All of the capital project budgets are presented on a project
balance basis and are not broken out by fiscal period, since most of the projects are expected to expand more than one fiscal
period. The City maintains the following capital project funds:
2003 SPLOST 2014 SPLOST
A statement of service for each fund has been provided to help the reader understand the function of each capital project fund.
ENTERPRISE FUND: The city maintains 3 Enterprise Funds: Water/Sewer Fund, Solid Waste Collection fund, and the
River’s End Campground fund. The Water/Sewer fund’s activities include all aspects of establishing, operating, and
maintaining equipment, and other work related to the water system. Costs are recovered through charges to customers.
Expenses have been summarized by functional categories: administration, supply, distribution, and debt service.
AGENCY FUND: The City maintains one agency fund, the municipal court fund. The municipal court fund accounts for the
collection of various fines and forfeitures which are disbursed to other agencies. The net funds received are transferred to the
general fund.
CAPITAL IMPROVEMENT PROGRAM (CIP): The Capital Improvement Program is a plan for capital expenditures to be
incurred each year over a five year period. It provides the City Council and staff with a process of identifying and prioritizing
capital projects.
SHORT TERM WORK PROGRAM (STWP): The Short Term Work Program (STWP) is a five year plan of action that the
City intends to complete in order to address identified needs and goals. The STWP is a planning document, but also plays an
important role in budget development.
SUPPLEMENTAL INFORMATION: TBD
*The budget is prepared for all funds including major and non-major funds.
The Annual Budget is a fiscal plan which presents the services to be provided to the community and the funds necessary to
perform these services. Key steps in this process are described within.
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BUDGET POLICIES AND PROCEDURES
BUDGET PREPARATION
The City of Tybee operates under a fiscal year that begins on July 1st and ends June 30th. The major steps in the process
are outlined below.
Proposed Budget- A proposed budget shall be prepared by the Finance Director with the participation of all the City’s
Department Directors within the provisions of the City Charter. The City will cover current expenditures with current
revenues. The City will avoid budgetary procedures that cover current expenditures at the expense of meeting future
years’ expenditures, such as postponing expenditures, accruing future years’ revenues, or rolling over short- term debt.
a. The budget shall include four basic segments for review and evaluation.
These segments are:
1. Revenues
2. Personnel costs
3. Operations and maintenance cost
4. Capital and other (non-capital) project costs
b. Departments develop performance and expenditure requests for the next fiscal year.
c. During the month of April, the City Manager reviews all departmental operations and budget
requests in order to propose a recommended balanced budget.
d. At least 30 days prior to the fiscal year commencing July 1st, the Finance Director submits to Council a
proposed operating budget for all operating funds. The operating budget includes recommended
expenditures and the means for financing them.
e. A series of workshops and public hearings are held before making any final changes to the City Manager’s
recommended budget.
f. The annual budget is formally adopted by Council before July 1st.
EXPENDITURE CONTROL
Once the annual budget has been adopted, expenditure control is maintained on the appropriation unit basis (group of
accounts) with travel and capital expenditures maintained under full control. Throughout the year, all expenditures and
revenues are monitored.
BUDGET CONTROL
Georgia Law, O.C.G.A. §36-81-3 establishes the legal level of budgetary control at the department level. Within the
overall budget limitations, authority is delegated to the City Manager. When acting on the authority delegated by the City
Manager to the Finance Director, intra-departmental transfers of appropriation and revenue anticipation may be approved
as deemed necessary. Under no circumstances, however, may the total budget of any department be increased or
decreased without Council approval.
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REPORTING
Monthly financial reports will be prepared by the Finance Director to enable the Department Directors to manage their
budgets and to enable the Finance Director to monitor and control the budget as authorized by the City Manager.
Summary financial and budgetary reports will be presented to the City Council quarterly. Such reports will be in a format
appropriate to enable the City Council to understand the overall budget and financial status.
POLICY GUIDELINES
The overall goal of the City’s financial plan is to establish and maintain effective management of the City’s financial
resources. The following section outlines the policies used to guide the preparation and management of the City’s budget.
This section consists of operating budget polices, capital expenditures’ policies, revenue policies and financial accounting
policies.
The development and preparation of the City’s budget are guided by the following policies:
• All funds are required to balance. Anticipated revenue, which may include budgeted fund balance, must equal the
sum of budgeted expenditures for a budget to balance. All funds should be included in the budget process along
with work programs, objectives and strategies.
• The Capital Improvement Program requires coordination and planning in conjunction with the various
operating fund budgets.
• The General Fund is based on long-range financial plans which include unallocated fund reserves. The goal is to keep
the reserve at approximately the level of three to six months of operating expense. This reserve protects the City
against catastrophic revenue losses and major emergency expenditures.
REVENUE POLICIES
The City will maintain effective collection systems and implement aggressive enforcement strategies in order to maximize
revenues from available sources.
The City will maintain a broad revenue base; that is, a large number of widely diversified revenue sources that will
be established and maintained in order to distribute the revenue burden equitably and protect the City from short-
term fluctuations in any one revenue source.
The City will implement user fees in all areas where feasible and productive as well as seek to set fees at levels related to
the costs of providing the services and to be consistent with what other jurisdictions/organizations are charging.
Moreover, user fees will be reviewed annually as part of the budget process and will be adjusted as needed with Council
approval in order to recoup costs or match market increases.
The projection of revenues will receive conservative treatment in order that actual revenues at the fund level will
consistently equal or exceed budgeted revenues.
FINANCIAL STRUCTURE
The financial transactions of the City are budgeted and recorded in individual funds. A fund is an independent financial
and accounting entity. It is a set of interrelated accounts used to record revenues and expenditures associated with a
specific purpose. Funds have a balancing set of accounts and records, cash and other financial resources in conjunction
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with all related liabilities and residual equities, which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations or restrictions. Funds are classified into three basic
types: governmental, proprietary or fiduciary.
GOVERNMENTAL FUNDS
Governmental funds are used to account for all or most of the government’s general activities, including the collection and
disbursement of earmarked monies, the acquisition or construction of general fixed assets and the servicing of general
long- term debt.
The following types of governmental funds are utilized by the City:
• The General Fund is the principal fund of the City of Tybee and is used to account for all major activities of the
government such as Police, Public Works and Planning.
• Special Revenue Funds are used to account for the proceeds of specific revenue sources legally restricted to
expenditures of specific purpose. The Police Confiscation and Hotel/Motel Funds are examples of special revenue
funds.
• Capital Project Funds are used to account for financial resources for the acquisition, renovation or construction of major
capital facilities and improvements.
PROPRIETARY FUNDS
Proprietary funds are used to account for activities similar to those found in the private sector. Enterprise funds account for
activities that are usually self- sustaining, principally through user charges for services rendered. The City utilizes one
proprietary fund, the Water Fund. POLICIES AND PROCEDURES
FIDUCIARY FUNDS
Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments or on behalf of
other funds within the government. When these assets are held under the terms of a formal trust agreement either a pension
trust fund, a nonexpendable trust fund or an expendable trust fund is used. Agency funds generally are used to account for
assets that the government holds on behalf of others as their agent. Traditionally these funds have not been included in the
Operating Budget because the receipt of revenue is uncertain. The City maintains one fiduciary fund, the Municipal Court
fund.
ACCOUNTING BASIS
The governmental funds are accounted for on the modified accrual basis of accounting. Under this basis, revenues are
recognized when they are susceptible to accrual, when they become measurable and available. Likewise, expenditures are
recorded as the liabilities are incurred, if measurable. However, principal and interest on general long-term debt are recorded as
fund liabilities when due. Revenues susceptible to accrual are property taxes, licenses, interest revenues and charges for service.
Fines are not susceptible to accrual generally since they are not measurable until received in cash. The City considers property
taxes as available in the period for which they were levied if they are collected within 60 days after year-end.
The accrual basis of accounting is utilized by proprietary fund types, pension trust funds and non-expendable trust funds.
Under this method, revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred.
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Estimated uncollectible accounts receivable are reserved at year-end.
BUDGETARY BASIS
All budgets are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). The General, Special
Revenue, and Capital Project funds are developed on a modified accrual basis. The Enterprise fund is developed on the accrual
basis. All annual appropriations lapse at the fiscal year end. The basis for budgeting is consistent with the basis for accounting
with the difference being encumbrances. Encumbrances represent commitments related to unperformed contracts for goods or
services. Encumbrance accounting, under which purchase orders, contracts and other commitments for expenditures of resources
are recorded to reserve that portion of the applicable appropriation, is utilized in governmental funds. Encumbrances outstanding
at year-end are reported as reservations of fund balances and do not constitute expenditures because the commitments will be
honored through subsequent years’ budget appropriations.
The budget process spans over a number of months and requires leadership and guidance from City Council and the City
Manager as well as planning, input and teamwork from the Departmental Directors. The budget policies and procedures
outline a general timetable for the preparation of the budget.
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BUDGET SCHEDULE
MARCH: -Finance Director prepares the budget calendar and budget worksheet packets for distribution to
Department Directors.
APRIL: -All Operating Departments, following the City Manager’s guidelines, prepare their Budget and
Capital Improvement Request.
-City Manager evaluates Budget Requests and Capital Improvement Requests
-Finance Director prepares Budget.
MAY-JUNE: -City Manager presents Recommended Budget to City Council.
-Council Work Sessions are held.
-Public Hearings are conducted.
-City Council adopts Annual Budget.
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CAPITAL IMPROVEMENT POLICY
A Capital Improvement program (CIP) covering a five year period, will be developed, reviewed and updated annually.
As resources are available, the most current year of the CIP will be incorporated into the current year operating budget.
To be considered in the CIP, a project must have an estimated cost of at least $5,000 in one of the fiscal years of the
project. Projects may not be combined to meet the minimum standard unless they are dependent upon each other. Items
that are operating expenses, such as maintenance agreements and personal computer software upgrades, will not be
considered within the CIP.
The City will identify the estimated costs and potential funding sources for each capital project prior to inclusion in the
CIP. The operating costs to maintain capital projects shall be considered prior to the decision to undertake the projects.
Capital projects and capital asset purchases will receive a higher priority if they meet a majority of the following criteria:
• It is a mandatory project.
• It is a maintenance project based on approved replacement schedules.
• It will improve efficiency.
• It will provide a new service.
• It is mandated by policy.
• It has a broad extent of usage.
• It lengthens the expected useful life of a current asset.
• It has a positive effect on operating and maintenance costs.
• There are grant funds available.
• It will eliminate hazards and improve public safety.
• There are prior commitments.
• It replaces an asset lost to disaster or damage.
The CIP is presented annually to the City Council for approval. Any substantive change to the CIP after that must
be resubmitted for approval by the City Council.
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DEBT MANAGEMENT POLICY
Purpose
The City recognizes that the foundation of any well-managed debt program is a comprehensive debt policy. A debt
policy sets forth the parameters for issuing debt and managing outstanding debt and provides guidance to decision
makers regarding the timing and purposes for which debt may be issued, types and amounts of permissible debt,
method of sale that may be used and the structural features that may be incorporated. The debt policy should
recognize a binding commitment to full and timely repayment of all debt as a requirement for entry into the capital
markets. Adherence to a debt policy helps to ensure that a government maintains a sound debt position and that credit
quality is protected. Advantages of a debt policy are as follows:
• Enhances the quality of decisions by imposing order and discipline.
• Promotes consistency and continuity in decision making.
• Rationalizes the decision making process.
• Identifies objectives for staff to implement.
• Demonstrates a commitment to long-term financial planning objectives.
• Regarded favorably by the rating agencies in reviewing credit quality.
This policy is intended only to address the City’s criteria with respect to the issuance of debt which is secured by the
full faith and credit of the City. Policies with respect to the issuance of revenue backed debt and other debt
instruments will be adopted by City Council as such financing vehicles become necessary or prudent to accomplish
future capital funding needs. This General Obligation debt policy will be reviewed and amended as necessary no less
than every third year after its initial adoption.
I. Creditworthiness objectives
The City seeks to maintain the highest possible credit rating for all categories of short and long term General
Obligation debt that can be achieved without compromising delivery of basic City services and achievement of
adopted City policy objectives. The City recognizes that external economic, natural, or other events may from time to
time affect the creditworthiness of its debt. The City is committed to full and complete financial disclosure, and to
cooperating fully with rating agencies, institutional and individual investors, City departments, and the general public
to share clear, comprehensible, and accurate financial information. The City is committed to meeting secondary
disclosure requirements on a timely and comprehensive basis.
A. Financial Disclosure: Official statements accompanying debt issues, Annual Financial Reports, and
continuous disclosure statements will meet (at a minimum), the standards articulated by the Governmental
Accounting Standards Board (GASB), the National Federation of Municipal Analysts, the Securities and
Exchange Commission (SEC), and Generally Accepted Accounting Principles (GAAP).
B. Capital Planning: To enhance creditworthiness and prudent financial management, the City is committed to
systematic capital planning, intergovernmental cooperation and coordination, and long term financial
planning. Evidence of this commitment to systematic capital planning will be demonstrated through adoption
of a five year Capital Improvement Program (CIP) and adherence to the Short Term Work Program
component of the City’s Comprehensive Plan.
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Debt affordability measures
A. Assumption of Additional Debt: The City shall not assume more tax supported general purpose debt than it
retires each year without conducting an objective analysis as to the community’s ability to assume and
support additional debt service payments. The City acknowledges the importance of pay-as-you-go financing
in meeting its capital funding requirements to date. The City reaffirms its commitment to pay-as-you-go
financing and will consider the feasibility of this funding option prior to any issuance of long term General
Obligation debt. When appropriate, self-supporting debt (e.g., revenue bonds) shall be issued before general
obligation bonds.
B. Affordability Targets: The City acknowledges the importance of establishing and adhering to standards of
affordability when issuing long term general obligation indebtedness. These standards may include, but are
not limited to outstanding direct and overlapping debt per capita, direct debt service payments as a percentage
of current revenues and current expenditures, and undesignated general fund balance as a percent of annual
revenues and expenditures. The City will conduct a review of rating agency target ranges for these criteria no
less than every third year after the initial adoption of this policy and will endeavor to maintain actual debt,
value and other appropriate ratios which equal or surpass the current acceptable ranges and/or ratios
associated with the City’s then current ratings. The decision on whether or not to assume new debt shall be
based on these costs and benefits, the current conditions of the municipal bond market, and the City’s ability
to afford new debt as determined by the aforementioned standards.
II. Purpose and uses of debt
A. Asset Life: The City will consider long term financing for the acquisition, maintenance, replacement, or
expansion of physical assets only if they have a useful life of at least five years. Debt will be used only to
finance capital projects and equipment. City debt will not be issued for periods exceeding the useful life or
average useful lives of the projects to be financed.
B. Use of Limited Tax General Obligation Debt: Before assuming limited debt service financing, the City will
consider all other financing alternatives or funding sources, including non-debt financing. The City shall only
use limited tax anticipation notes (TAN):
• Under catastrophic or emergency conditions; or
• If the project to be financed will generate positive net revenues after debt service. Net revenues after debt
service must not only be positive over the life of the bonds, but become positive on an annual basis within
the first five years after completion of the project; or
• If the project will significantly reduce City operating costs; or
• If an equal or greater amount of non-City matching funds will be lost if the City limited tax anticipation
note funds are not applied in a timely manner; or
• If the project to be financed is less than $1,000,000; or
• If the project to be financed provides essential City services or would so advance core City policy
objectives that its value overrides the value of obtaining voter approval.
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III. Debt standards and structure
A. Length of Debt: Debt will be structured for the shortest period consistent with a fair allocation of costs to
current and future beneficiaries or users.
B. Debt Structure: Debt will be structured to achieve the lowest possible net cost to the City given market
conditions, the urgency of the capital project, and the nature and type of security provided. Moreover, to the
extent possible, the City will design the repayment of its overall debt so as to recapture rapidly its overall
credit capacity for future use. The City shall strive to repay at least 20 percent of the principal amount of its
debt within five years and at least 40 percent within ten years.
C. Backloading: The City will seek to structure debt with level principal and interest costs over the life of the
debt. “Backloading” of costs will be considered only when natural disasters or extraordinary or unanticipated
external factors make the short term cost of the debt prohibitive, when the benefits derived from the debt
issuance can clearly be demonstrated to be greater in the future than in the present, when such structuring is
beneficial to the City’s overall amortization schedule, or when such structuring will allow debt service to
more closely match project revenues during the early years of the project’s operation.
D. Variable Rate Debt: The City may choose to issue securities that pay a rate of interest that varies according to
a formula that is pre-determined or results from a periodic remarketing of the securities, consistent with state
law and covenants of pre-existing bonds, and depending on market conditions. The City will have no more
than 15 percent of its outstanding general obligation bonds in variable rate form.
E. Second Lien Debt: The City shall issue second lien debt only if it is financially beneficial to the City or
consistent with creditworthiness objectives.
F. Refunding: Periodic reviews of all outstanding debt will be conducted to determine refunding opportunities.
Refunding will be considered, within federal tax law constraints, if and when there is a net economic benefit
of the refunding or the refunding is essential in order to modernize covenants essential to operations and
management. In general, advance refunding for economic savings will be undertaken when a net present value
savings of at least three percent of the refunding principal can be achieved. Current refunding that produces a
net present value savings of less than three percent will be considered on a case-by-case basis. Refunding with
negative savings will not be considered unless there is a compelling public policy objective.
G. Bond Anticipation Notes: Use of short term borrowing, such as bond anticipation and tax-exempt commercial
paper, will be undertaken only if the transaction cost plus interest of the debt are less than the cost of internal
financing, or available cash is insufficient to meet working capital requirements.
H. Credit Enhancements: Credit enhancements, letters of credit, bond insurance, etc., may be used, but only
when net debt service on the bonds is reduced by more than the costs of the enhancement.
IV. Debt administration and process
All short term and long term debt over $20,000 must be approved by City Council. Short term debt would include
lease purchase agreements, installment purchases, and professional service agreements. All purchases should be in
compliance with the City’s purchasing policy.
A. Bond Sales: The City Manager shall produce appropriate ordinance(s) and, if needed, bond sale resolutions
for consideration by the City Council. Before the sale of general obligation bonds the City Manager will
submit a “Sources, Uses, and Payments” memo to the City Council identifying source and use of bond
proceeds, funds for deposit of all bond proceeds, and funds for payment of debt service. No bonds or other
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forms of general obligation indebtedness shall be incurred by the City without approval of the “Sources, Uses,
and Payments” memo by the council.
B. Investment of Bond Proceeds: All general obligation and revenue bond proceeds shall be invested as part of
the City’s consolidated cash pool unless otherwise specified by the bond legislation or by the City Manager or
the Finance Director. Investments will be consistent with those authorized by existing City and State law and
by the City’s investment policies.
C. Costs and Fees: All costs and fees related to issuance of bonds will be paid out of bond proceeds or by
sources identified by the City Manager.
D. Call Provision: Call provisions for bond issues shall be made as short as possible consistent with the lowest
interest costs to the City. When possible, all bonds shall be callable only at par.
E. Competitive Sale: In general, City debt will be issued through a competitive bidding process. Bids will be
awarded on a true interest cost basis, providing other bidding requirements are satisfied.
F. Negotiated Sale: Negotiated sales of debt will be considered when the complexity of the issue requires
specialized expertise, when a change of underwriter may result in losses, when the negotiated sale would
result in substantial savings in time or money, or when market conditions or City credit are unusually volatile
or uncertain.
G. Underwriters: For all competitive and negotiated sales, underwriters will be required to demonstrate sufficient
capitalization and experience related to the debt issuance. The criteria used to select an underwriter in a
competitive sale shall be the true interest cost. In a negotiated sale, the underwriter may be selected through a
request for proposals (RFP). The criteria used to select an underwriter in a negotiated sale should include the
following:
• Overall experience
• Market philosophy
• Capability
• Financial statement
• Public finance team and resources
• Breakdown of underwriter’s discount
H. Financial Advisor: The City will retain an external independent financial advisor, to be selected for a term of
up to four years, through a process administered by the City’s Finance Department. The utilization of the
financial advisor for particular bond sales will be at the discretion of the City Manager on a case-by-case basis
and pursuant to the financial advisory services contract. The selection process for financial advisors will
require comprehensive municipal debt experience, experience with diverse financial structuring requirements
and pricing of municipal securities. Upon expiration of a four-year contract, the City has the option, after a
full competitive process, of signing a new contract with the existing financial advisor. For each City bond
sale, the financial advisor will provide the City information on pricing and underwriting fees for comparable
sales by other issuers.
I. Other Service Providers: The City Manager shall have the authority to periodically select other service
providers (escrow agents, verification agents, trustees, arbitrage consultants, etc.) as necessary to meet legal
requirements and minimize net City debt costs. These services can include debt restructuring services and
security or escrow purchases. The City Manager may select firm(s) to provide such financial services related
to debt without an RFP. A firm so selected must receive City Council approval before conducting any
transaction or providing any service.
14 | Page
J. Arbitrage Compliance: The Department of Finance shall maintain a system of record keeping and reporting to
meet the arbitrage rebate compliance requirement of the federal tax code.
V. Federal Tax Law
Record Keeping: All records relating to the tax-exempt debt needed to comply with Section 6001 of the Internal
Revenue Code of 1986, as amended (the Code) will be maintained. These records will be kept in paper or electronic
form and will include, among other things, (i) basic records relating to the transaction (including the bond
documents, the opinion of bond counsel, etc.), (ii) documents evidencing the expenditure of the proceeds of the
tax-exempt debt, (iii) documentation evidencing the use of tax-exempt debt-financed property by public and
private entities (e.g., copies of management contracts, leases and research agreements) and (iv) documentation
pertaining to any investment of tax-exempt debt proceeds (including the purchase and sale of securities, SLG
subscriptions, yield calculations for each class of investments, actual investment income received from the
investment of the proceeds of the tax-exempt debt, guaranteed investment contracts and rebate calculations. Such
records must be maintained as long as the tax-exempt debt is outstanding, plus three years after the final payment
or redemption date of the respective tax-exempt debt.
Use of Proceeds: A list of all property financed with the proceeds of the tax- exempt debt will be created and
maintained. The use of such property will be monitored to ensure that such use does not constitute “private
business use” within the meaning of the Code. Without limiting the foregoing, each contract, including but not
limited to management contracts and leases, relating to such property will be reviewed by legal counsel prior to
the execution of such contract.
Remedial Action: In the event that property financed with the proceeds of the tax-exempt debt is used in a
manner that constitutes “private business use” or the property is sold, the remediation provisions of Treasury
Regulation § 1.141-12 will be carried out in consultation with bond counsel.
Yield Restriction: If bond counsel advises that a fund or account needs to be yield restricted (i.e., not invested at
a yield in excess of the tax-exempt debt), the moneys on deposit in such fund or account will be invested in
United States Treasury Obligations – State and Local Government Series, appropriate “yield reduction payments”
will be made if permitted by the Code or the City Finance Director will establish other procedures to ensure that
such fund or account is yield restricted.
Rebate: At the time, the tax-exempt debt is issued, the City Finance Director will determine if he or she
reasonably expects that one of the arbitrage rebate exceptions will be satisfied. If the arbitrage rebate exception
relates to the time period over which the proceeds of the tax-exempt debt are spent, the City Finance Director
will verify that the appropriate expenditures have been made at each milestone. If one of the milestones is not
satisfied or the City Finance Director does not reasonably expect that one of the arbitrage rebate exceptions will
be satisfied, an outside arbitrage rebate consultant will be retained unless the City Finance Director has determined
that positive arbitrage will not be earned.
VI. Securities Law
Continuing Disclosure: The City will record and comply with any continuing disclosure undertaking entered into
with respect to tax-exempt debt. The City Finance Director will catalogue and determine any continuing
disclosure undertaking entered into by the City prior to the imposition of the Policy to ensure that its continuing
disclosure obligations will be updated and satisfied going forward.
The City Finance Director will implement appropriate procedures to ensure that annually recurring disclosure
15 | Page
obligations are timely fulfilled. Upon the occurrence of an event requiring the filing of an events notice
under any continuing disclosure obligation, the City Finance Director will ensure such event notice is filed
within ten (10) business days of the occurrence of such event.
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INVESTMENT POLICY
1. Scope
This investment policy does not apply to the investment activities of the GEMBS employee retirement funds and the
employee retirement accounts. This policy does apply to all remaining funds for the City of Tybee.
2. Objectives
A. Safety of the principal is the foremost objective of the City of Tybee. Those investing funds on the City’s behalf
must first ensure that capital losses are avoided by limiting credit and interest risk. Credit risk is the risk of loss due to
the failure of the security issuer or backer. Interest risk is the risk that market value portfolios will fail due to an
increase in general interest rates.
B. Liquidity is the second objective of the investment portfolio. The City’s investment portfolio will remain
sufficiently liquid to enable the City to meet all operating requirements which might be anticipated.
C. Return on Investment is the third objective of the investment portfolio. This objective is subordinate to safety
and liquidity. After the first two objectives are met, the goal of the investment portfolio of the City of Tybee
shall be designed to attain a market-average rate of return.
D. Maintaining the Public Trust is the fourth objective. City officials act as custodians of the public trust. In
keeping with the public trust, the investment officials shall seek to avoid engaging in transactions which may
jeopardize the public’s faith in the abilities of those who govern the City of Tybee.
3. Delegation of Authority
The Finance Director is the designated investment officer of the City of Tybee and is responsible for the investment
decisions. In the absence of the investment officer, the City Manager shall perform the duties. The investment
officer is responsible for writing, maintaining and establishing guidelines to be reviewed and approved by the City
Council. The investment officer is responsible for the maintenance of other written administrative procedures
consistent with this policy and the requisite compliance. City Council may create an investment committee to
monitor the investment portfolio and the activities of the investment officer.
4. Prudence
The standard of prudence to be used by investment officials shall be the prudent person. The prudent person
standard states: Investments shall be made with judgment and care under circumstances then prevailing which
persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for
speculation, but for investment, considering the probable safety of their capital as well as the probable income to be
derived. Investment officers acting in accordance with written procedures and exercising due diligence shall be
relieved of personal responsibility for an individual security credit risk or market price changes, provided deviations
from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.
5. Standards and Procedures
All standards and procedures created by the investment officer must be reduced to writing when possible.
6. Ethics and Conflicts of Interest
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The investment officer shall read and familiarize himself/herself with the City of Tybee Charter.
7. Internal Controls
The investment officer shall establish and maintain a system of internal controls, which shall be documented in writing. The
controls shall be designed to prevent and control losses of public funds arising from fraud, employee error, and
misrepresentation by third parties, or imprudent actions by employees and officers.
8. Reporting
The investment officer shall create reporting procedures that must be approved by the City Council.
9. Authorized Investment Instruments
All investment activity is required to be in compliance with Chapter 83 of Title 36 of the Official Code of Georgia, which
establishes guidelines for local government investment procedures.
The City of Tybee may invest funds subject to its control and jurisdiction in the following:
A. Certificates of deposit issued by banks insured by the FDIC. Deposits in excess of the FDIC coverage must
be collateralized by securities with a market value equal to at least 110% of the deposit. Only those
securities described in Georgia Code 50-17-59 can be pledged as collateral;
B. Obligations issued by the United States government;
C. Obligations fully insured or guaranteed by the United States government or a United States government
agency;
D. Obligations of any corporation of the United States government;
E. Obligations of the State of Georgia or of other States;
F. Obligations of other political subdivisions of the State of Georgia;
G. The local government investment pool created by Code Section 36-83-8.
The City of Tybee shall only use those investment instruments allowed by state law. Those instruments not listed
above, but allowable by state law must be approved by the City Council. The City Attorney must also approve any
investment instrument not listed above. Prime bankers’ acceptance and repurchase agreements must be approved
by affirmative vote of the City Council.
10. Banks and Dealer Selection
The investment officer will create banking service procurement procedures. The officer will be required to maintain a
list of eligible banks and dealers. The institutions should be appropriately capitalized. The officer will create
procedures for determining the creditworthiness of banks. Preference will be given to banks located within the City of
Tybee to the extent possible. The preference should not jeopardize the investment policy objectives of safety,
liquidity, and return on investment.
11. Diversification and Maturities
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It is the policy of the City of Tybee to diversify its investment portfolio. Investments held should be diversified to the
extent practicable to control the risk of loss resulting from over-concentration of assets in a specific maturity, issuer,
instrument, dealer, or bank. Diversification strategies will be established by the investment officer and periodically
reviewed by the Council. The average maturity date of securities may not exceed one year without City Council’s
approval. The investment officer shall diversify maturities and to the extent possible match those maturities to cash
flows.
12. Safekeeping and Custody
All securities shall be held by a third party custodian designated by the investment officer and approved by the
Council. The third party custodian shall be required to issue a safekeeping statement to the investment officer listing
the specific instrument, rate, maturity, and other pertinent information. All securities transactions entered into by the
City of Tybee shall be conducted on a delivery-versus-payment basis. In other words, the security must be delivered
before funds are released.
13. Performance Evaluation
The investment officer will seek to achieve or exceed a market rate of return on the City’s portfolio. Given the
safety and liquidity needs of the City, the basis used to determine whether market yields are being achieved shall
be the one year Treasury Bill.
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FUND BALANCE POLICY
Background
The City of Tybee maintains its financial operations in a manner consistent with sound financial management
principles, which require that sufficient funds be retained by the City to provide a stable financial base at all times. An
adequate fund balance level is an essential element in both short-term and long-term financial planning. It serves to
mitigate current and future risks, sustain operations during economic downturns, provides cash flow liquidity for the
City’s general operations, and enhances creditworthiness. Maintenance of sufficient levels of fund balance enables the
City to stabilize funding for operations, stabilize taxes and fees, and realize cost savings in issuing debt. While
adequate levels of fund balance are important, the City strives to maintain an appropriate amount that is neither too
high nor low.
Purpose
This policy establishes guidelines for preserving an adequate fund balance in order to sustain financial stability and to
provide prudent management of the City’s financial reserves. Fund balance is a surplus of funds accrued from
unexpended operating budgets and unanticipated revenues.
Components of fund balance
Fund balance consists of four accounts: restricted, designated, stabilization, and unassigned. Funding of these accounts
follow the order listed.
• Restricted account consists of funds that are mandated by a third party through laws, regulations, and other legal
requirements to be used for a specific purpose. There is no minimum funding requirement for this account.
• Designated account consists of funds set aside by ordinance or resolution (including annual budget resolutions)
for specific purposes. There is no minimum funding requirement for this account.
• Stabilization account consists of a minimum of four months of general fund budgeted expenditures and transfers.
As a part of the budget resolution, the City Council will annually commit the funding level of the stabilization
account.
• Unassigned account consists of the remaining funds not segregated above. These funds may be used for new
programs or positions desired outside of the current and established budget or for one-time capital investments.
There is no minimum funding requirement for this account.
Policy
The stabilization account provides the City with a “rainy day” fund for use in unforeseen, unbudgeted emergency
situations, such as rapidly declining real estate values and/or tax collection rates; the loss of a major taxpayer;
sudden changes in revenues or spending requirements imposed by the state or federal government; natural disasters
or emergency infrastructure failures; or unforeseen litigation. A minimum of four months of general fund budgeted
expenditures and transfers is prudent based upon an evaluation the City’s operating characteristics, diversity of tax
base, reliability of non-property tax sources, working capital needs, impact on bond rating, state and local economic
outlooks, emergency and disaster risk, and other contingencies.
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The City Manager will report to the City Council an estimated, unaudited balance of both the stabilization
and unassigned account balances during the annual budget submission process. Recommendations of the use
of these funds would be included as an element of the annual operating budget. Any funds in addition to the
minimum requirement of four months maybe authorized by City Council in the budget resolution.
After the City has allocated resources to the stabilization account, any excess funds would be reported in the
unassigned account and may be utilized for other municipal purposes, including, without limitations,
additional capital improvement needs identified in the five-year capital improvement plan. The five-year
capital improvement plan would include resource allocation of these unassigned funds.
Utilization
The stabilization account reserves below minimum standards should only be used to provide a short-term solution to
maintaining services until projected revenue growth or necessary expenditure reductions are achieved to balance the
budget. The City will evaluate the current economic conditions and their impact on future revenue projections to
determine the extent of expenditure reductions or revenue increases that are required to achieve day-to-day financial
balance.
Restoration
When it becomes necessary for the City to draw funds from the stabilization account, wherein the balance drops below the
minimum level of four months, the City will develop a plan to replenish the account to the minimum level from net
revenue surpluses in subsequent fiscal year(s) until the balance is restored to the minimum level.
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ACCOUNT CODING STRUCTURE
The City of Tybee follows the State of Georgia’s Uniform Chart of Accounts for Local Governments. The
primary goal for the development of the State’s Uniform Chart of Accounts is to improve government
accountability by making financial information reported more comparable, thereby enabling local taxpayers and
local policy makers to better understand and evaluate local government service delivery and operations.
Fiscal Year 2019 Fiscal Year 2018 Difference % Change
General Fund 12,960,397$ 13,612,953$ ($652,556)-5.04%
Special Revenue Funds
Emergency 911 Telephone Fund 215 360,268$ 346,692$ $13,576 3.77%
Hotel-Motel Excise tax Fund 275 3,107,000$ 3,083,766$ $23,234 0.75%
Total Special Revenue Funds Budget 3,467,268$ 3,430,458$ $36,810 1.06%
Capital Project Funds
SPLOST 2003 Fund 321 435,274$ 447,782$ ($12,508)-2.87%
SPLOST 2014 Fund 322 1,220,266$ 1,410,509$ ($190,243)-15.59%
Total Capital Project Funds Budgets 1,655,540$ 1,858,291$ ($202,751)-12.25%
Enterprise Funds
Water & Sewer Fund 505 4,389,917$ 4,950,015$ ($560,098)-12.76%
Solid Waste Collection Fund 540 1,197,965$ 1,170,650$ $27,315 2.28%
River's End RV Park Fund 555 1,670,000$ 1,689,500$ ($19,500)-1.17%
Total Enterprise Fund Budgets 7,257,882$ 7,810,165$ ($552,283)-7.61%
Grand Totals 25,341,087$ 26,711,867$ ($1,370,780)-5.41%
APRIL 24 & 25, 2018
COMPARISION OF PROPOSED FY2019 BUDGET TO FY2018
FIRST BUDGET WORKSHOP FOR FY2018-2019 BUDGET
CITY OF TYBEE ISLAND, GEORGIA
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CITY OF TYBEE ISLAND FISCAL YEAR 2018-2019 PROPOSED OPERATING AND CAPITAL BUDGET GENERAL FUND
BUDGET HIGHLIGHTS
The General Fund budget request for fiscal year 2018-2019 is $ 12,960,397. The budget decreased by (4.79%) or
($652,556) from the current year’s amended budget of $13,612,953.
GENERAL FUND’S FUND BALANCE
As of June 30, 2017, the City of Tybee Island’s General Fund ending that fiscal year with a fund balance of $9,320,931;
an increase of $1,213,653 from the previous fiscal year. Of the $9,320,931, only $745,867 was non-spendable because
this money was for prepaid expenses, $353,968 and advances to other funds, $391,899. The remaining spendable balance
of $8,575,064 was allocated to items committed by the City Council, $6,022,489 and items assigned by the Finance
Director, $2,552,575. The detailed allocation of the June 30, 2017 fund balance is shown below:
Committed To:Amount
Future capital projects 1,015,649.00
Retrofit Revolving Loan 30,000.00
Greenspace 0.00
Economic Stabilization 4,976,840.00
Total Committed 6,022,489.00
Assigned to:Amount
Marine Rescue ADA 22,500.00
Community Development Project 1,500.00
FY 2019 Budget 1,464,535.00
Beach renourishment 300,000.00
Palm Up Tree Replacement Project 29,740.00
Total Assigned 1,818,275.00
Unrestricted 734,300.00
Total Spendable Fund Balance 8,575,064.00
Non-spendable:Amount
Prepaid Expenses 353,968.00
Advances to other funds 391,899.00
Total Nonspendable 745,867.00
Grand June 30 2017-Total Fund Balance 9,320,931.00
General Fund June 30, 2017 Fund Balance Allocation
Spendable
Non-Spendable
The City is anticipating increasing the fiscal year ending June 30, 2018 by at least a minimum of $500,000. The current
FY2019 budget proposal will require the City to use $2,236,977 from the fund balance to cover the expenditure requests.
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General Fund Department Revenues
General Fund Summary Information
The City’s proposed General Fund revenue budget for fiscal year 2018-2019 is $12,960,397 which is decrease from the
current year’s budget by ($652,556). The schedule below shows the shows a summary of the General Fund expenditures
by department and divisions that includes the actual expenditures for fiscal years, 2016 and 2017, the current budget fund
for fiscal year 2018 and the proposed budget for fiscal year 2019. Also, the schedule shows the budget variance and
percentage of the budget changes between fiscal year 2018 and 2019.
2016 2017 FY2017-2018 FY2018-2019 BUDGET
REVENUES ACTUAL ACTUAL BUDGET BUDGET VARIANCE % Change
Taxes 4,124,391.49 4,242,207.62 4,134,300.00 4,047,520.00 (86,780.00)-2.10%
Licenses & Permits 223,921.50 260,294.48 242,000.00 361,000.00 119,000.00 49.17%
Intergovernmental 58,274.31 40,059.42 431,000.00 247,000.00 (184,000.00)-42.69%
Charges for Servies 3,411,952.13 3,508,405.34 3,404,100.00 3,419,200.00 15,100.00 0.44%
Fines and Forefitures 857,906.45 1,112,262.12 823,000.00 933,000.00 110,000.00 13.37%
Investment Income 17,755.83 19,396.60 15,000.00 40,000.00 25,000.00 166.67%
Contributions and Donations 410.00 200.00 0.00 0.00 0.00 0.00%
Miscellaeous 39,263.12 213,102.60 140,301.00 122,200.00 (18,101.00)-12.90%
Other Financing Sources 1,566,287.00 1,581,793.45 4,423,252.00 3,790,477.00 (632,775.00)-14.31%
TOTAL REVENUES 10,300,161.83 10,977,721.63 13,612,953.00 12,960,397.00 (652,556.00)-4.79%
SUMMARY COMPARISON OF GENERAL FUND REVENUES
The graph below shows the percentage of the revenues are to the total proposed budget of $12,960,367:
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The revenues generated from operations is $9,169,920 with the remaining balance coming from Hotel-Motel Excess
Taxes Fund, $1,553,500 and prior year’s fund balance, $2,236,977 which are reported in the Other Financing Sources
category. Although it appears that the revenues decreased by a net amount of ($652,556), the decreased amount includes a reduction of ($632,775) in the Other Financing Sources in the use of the Prior Year’s Fund Balance which decreased
from $2,881,369 to $2,236,977. The actual operating revenues decreased by ($19,781).
FY2019 FY2018 Difference
Transfer in from Hotel-Motel Fund 1,553,500.00 1,541,883.00 11,617.00
Prior year fund Balance:2,236,977.00 2,881,369.00 (644,392.00)
3,790,477.00 4,423,252.00 (632,775.00)
OTHER FINANCING SOURCES DETAIL COMPARISION
FY2019 FY2018 Difference
Revenue Budget:12,960,397.00 13,612,953.00 (652,556.00)
Less: Other Financing Sources:(3,790,477.00)(4,423,252.00)632,775.00
Net Operating Budget:9,169,920.00 9,189,701.00 (19,781.00)
NET OPERATIONING REVENUES BUDGET COMPARISON
2016 2017 2018 Budget 2019 Budget
TOTAL REVENUES 10,300,161.83$ 10,977,721.63$ 13,612,953.00$ 12,960,397.00$
TOTAL EXPENDI TURES 8,952,721.59$ 9,764,067.68$ 13,612,953.00$ 12,960,397.00$
$-
$2,000,000.00
$4,000,000.00
$6,000,000.00
$8,000,000.00
$10,000,000.00
$12,000,000.00
$14,000,000.00
$16,000,000.00
2016 2017 2018 Budget 2019 Budget
Summary of Revenues and Expenditures by Year
TOTAL REVENUES TOTAL EXPENDITURES
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General Fund Detail Information
The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
Property taxes include real and personal property, motor vehicle, mobile homes, and intangibles taxes. This category
represents 31% of the total FY 2019 budgeted general fund revenues. These taxes are estimated on growth of the City
approved millage rates adopted by the City Council. Current economic conditions have shown property values increasing. Values have been increasing due to rising property values (re-assessments) and growth due to new construction.
Taxes - Budget $4,047,520 decreased by ($86,780)
• 100.00.31.1100 - Real Property Tax (current) budget of $1.6M is expected to remain unchanged;
• 100.00.31.1310, Motor Vehicle Tax Tag Settlement – will decrease by ($200);
• 100.00.31.1315, TAVT Motor Vehicle Tax, will decrease by ($20,000);
• 100.00.31.1710, Franchise – Electric may decrease by ($25,000);
• 100.00.31.1750, Cable TV may increase by $5,000;
• 100.00.31.3103, Energy Excise Tax may decrease by ($4,000);
• 100.00.31.4300, Alcohol 3% Tax may remain unchanged; and
• 100.00.31.6200, Insurance Premium Tax may remain unchanged.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 31 1100 Real Property Tax - Current 1,600,000 0.00 1,600,000 1,094,427 505,573 1,561,422 1,675,073
100 0000 31 1200 Property Tax Prior Yrs 150,000 (20,000.00)170,000 886 169,114 159,759 102,418
100 0000 31 1310 Motor Vehicle Tax Tag Settl 6,800 (200.00)7,000 14,622 (7,622)24,962 17,525
100 0000 31 1315 TAVT - Motor Vehicle Tax 80,000 (20,000.00)100,000 61,306 38,694 101,538 102,520
100 0000 31 1317 AVT Transportation Taxes 1,000 (100.00)1,100 0 1,100 2,435 0
100 0000 31 1320 Property Tax - Mobile Homes 20 (80.00)100 229 (129)316 353
100 0000 31 1340 Personal Property - Intangi 30,000 0.00 30,000 18,877 11,123 37,047 33,585
100 0000 31 1600 Real Estate Trans Tax 10,000 (6,000.00)16,000 8,559 7,441 14,020 15,742
100 0000 31 1710 Franchise Tax Electric 295,000 (25,000.00)320,000 295,603 24,397 330,927 322,938
100 0000 31 1750 Franchise Tax - Cable TV 130,000 5,000.00 125,000 67,185 57,815 133,620 133,088
100 0000 31 1760 Franchise Tax Telephone 10,000 0.00 10,000 4,238 5,762 10,703 9,528
100 0000 31 3100 Sales & Use Tax Rev (LOST)1,130,000 (5,000.00)1,135,000 801,698 333,302 1,132,807 1,197,236
100 0000 31 3103 Energy Excise Tax 12,000 (4,000.00)16,000 14,632 1,368 17,642 25,356
100 0000 31 4200 Alcohol Bev Excise Tax 200,000 (10,000.00)210,000 127,197 82,803 214,491 207,407
100 0000 31 4300 Local 3% Alcohol Tax 135,000 0.00 135,000 79,109 55,891 136,502 139,173
100 0000 31 6100 Business-Occupational Tax 65,000 0.00 65,000 64,001 1,000 66,039 62,922
100 0000 31 6101 Admin Fees - Business Licen 4,100 0.00 4,100 4,910 (810)5,160 4,940
100 0000 31 6200 Insurance Premium Tax 186,000 0.00 186,000 198,386 (12,386)172,285 186,618
100 0000 31 6225 Insurance Company Taxes 1,100 100.00 1,000 1,140 (140)1,160 980
100 0000 31 9111 Int Delq Tax Real Property 300 (1,200.00)1,500 275 1,225 0 3,191
100 0000 31 9900 Late Charge Revenues 1,200 (300.00)1,500 820 680 1,555 1,614
31 Total TAXES 4,047,520 (86,780.00)4,134,300 2,858,100 1,276,200 4,124,391 4,242,208
GENERAL FUND REVENUES
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The City’s primary source of taxes comes from Property Taxes and the Local Options Sales Taxes. The schedule and
chart below show the eight year history of the Property Tax revenues as compared to the adopted budget:
The schedule and graph below shows the eight year history of the property taxes detailed line items of actual revenues
collected from fiscal year 2010 through 2017:
Property Tax 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 1,773,180.01$ 2,145,643.11$ 1,729,057.11$ 1,657,287.33$ 1,712,803.50$ 1,679,695.00$ 1,721,181.00$ 1,777,491.00$
Budget 2,298,868.00$ 2,184,872.00$ 2,103,271.00$ 1,985,724.00$ 1,968,247.00$ 1,960,814.00$ 1,838,357.00$ 1,720,000.00$
$-
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
$2,500,000.00
Property Tax Revenue
Actual Budget
Account Line Item Name 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Real Property Tax - Cur 1,624,034.13$ 1,898,211.21$ 1,460,760.92$ 1,594,298.10$ 1,519,974.11$ 1,514,647.00$ 1,561,422.00$ 1,675,073.00$
Property Tax Prior Yrs 149,145.88$ 247,431.90$ 268,296.19$ 62,989.23$ 192,829.39$ 165,048.00$ 159,759.00$ 102,418.00$
Property Tax - Mobile H 345.96 382.75 507.17 260.20 359.00 368.00 316.00 353.00
Total 1,773,180.01$ 2,145,643.11$ 1,729,057.11$ 1,657,287.33$ 1,712,803.50$ 1,679,695.00$ 1,721,181.00$ 1,777,491.00$
$-
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
$2,500,000.00
Property Tax
Real Property Tax - Cur Property Tax Prior Yrs Total
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The schedule and chart below show the eight year history of the Local Options Sales Tax revenues as compared to the
adopted budget:
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
Sales & Use Tax Rev (LOST)
LOST 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 827,617.14$ 1,006,685.39$ 1,085,309.12$ 1,070,290.72$ 1,078,002.91$ 1,157,975.00$ 1,132,807.00$ 1,197,236.00$
Budget 1,100,000.00$ 1,000,000.00$ 950,000.00$ 1,070,290.00$ 1,050,000.00$ 1,157,975.00$ 1,132,805.00$ 1,050,000.00$
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
LOST
Actual Budget
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Business-Occupational Tax 47,944.50$ 59,165.00$ 57,620.88$ 57,330.00$ 59,784.00$ 57,212.00$ 66,039.00$ 62,922.00$
$-
$10,000.00
$20,000.00
$30,000.00
$40,000.00
$50,000.00
$60,000.00
$70,000.00
Business-Occupational Tax
7 | Page
Franchise Taxes are the fees charged to utility companies for use of City streets and rights-of-ways to conduct their
private business of delivering telephone, cable television and electricity services. The schedule and graph below show the
history of actual revenue collects for franchise taxes from fiscal years 2010 through 2017.
Alcohol Taxes Beverage Taxes are levied on the sale, distribution, or consumption of selected goods and services.
Included in this category and taxes imposed on the distribution of distilled spirits, malt beverages, and wine. Taxes are
also imposed on the sale of distilled spirits by the drink. The schedule and graph below show the history of actual revenue
collects for alcohol taxes from fiscal years 2010 through 2017.
Franchise Taxes 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 371,898.60$ 402,702.28$ 426,620.23$ 428,800.45$ 437,409.43$ 476,959.00$ 492,892.00$ 490,910.00$
Budget 385,000.00$ 377,000.00$ 376,000.00$ 428,220.00$ 394,000.00$ 443,556.00$ 457,902.00$ 450,600.00$
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
Franchise Taxes
Actual Budget
Alcohol Tax 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 292,879.43$ 273,828.15$ 283,345.81$ 296,401.24$ 314,514.34$ 135,909.00$ 350,993.00$ 346,580.00$
Budget 245,000.00$ 245,000.00$ 250,000.00$ 296,395.00$ 275,000.00$ 329,975.00$ 331,682.00$ 310,000.00$
$-
$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
Alcohol Tax
Actual Budget
8 | Page
Licenses & Permits - Budget $361,000 increased by $119,000
• 100.00.32.2990, Engineering Review increased by $1,000;
• 100.00.32.3000, Regulatory Fees increased by ($200);
• 100.00.32.3101, Building Permits increased by $7,000;
• 100.00.32.3200, Filming Permits decreased by ($6,000);
• 100.00.32.3900, Zoning Variance Requests decreased by ($500);
• 100.00.32.3912, Short Term Registration increased by $120,000 and
• 100.00.32.3901, Recording Fees increased by $400.
The schedule and chart below show the eight year history of the Licenses and Permit revenues as compared to the adopted
budget:
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 32 2990 Engineering Review 5,000 1,000.00 4,000 5,469 (1,469)6,431 6,212
100 0000 32 2995 Land Disturbing Fees 100 (200.00)300 150 150 600 300
100 0000 32 3000 Regulatory Fees 100,000 (2,000.00)102,000 92,415 9,585 104,450 102,555
100 0000 32 3101 Building Permits 92,000 7,000.00 85,000 91,346 (6,346)81,532 97,235
100 0000 32 3103 Palms Up Fees 500 (500.00)1,000 0 1,000 0 2,750
100 0000 32 3120 Building Inspections 25,000 0.00 25,000 22,686 2,314 25,286 27,437
100 0000 32 3200 Film Permitting Fee 6,000 (6,000.00)12,000 7,050 4,950 1,250 13,750
100 0000 32 3900 Zoning Variance Requests 500 (500.00)1,000 600 400 1,450 1,000
100 0000 32 3901 Recording Fees 1,600 400.00 1,200 3,250 (2,050)1,750 1,625
100 0000 32 3912 Short-Term Registration 130,000 120,000.00 10,000 100,550 (90,550)0 6,525
100 0000 32 4100 Business License Penalty 300 (200.00)500 720 (220)1,173 905
32 Total LICENSE & PERMITS 361,000 119,000.00 242,000 324,235 (82,235)223,922 260,294
GENERAL FUND REVENUES
9 | Page
Intergovernmental - Budget $247,000 decreased by ($184,000)
• 100.00.33.4400, LMIG Grant Revenue decreased by ($35,000). During FY2017, the City was not able to
complete the road projects for the LMIG grant money received from GDOT; therefore, GDOT allowed the City to
carry-forward the grant funds and complete the project during the current budget year which explains why the
grant actual proceeds are higher than prior years and the FY2019 budget;
• 100.00.33.4410, GDOT Grant Revenues, is expected to decrease by ($150,000) due to a City’s completion of a
beach related project in FY2018. The remaining budget of $200,000 is for GDOT TE grant that the City was
awarded for the Marsh Hem Trail project which requires a 20% match;
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 33 1010 Coastal Incentive Grant 0 0.00 0 0 0 0 30,000
100 0000 33 1011 Gov Hwy Safety Grant Revenu 0 0.00 0 0 0 10,000 0
100 0000 33 1025 Grant - DNR 0 (2,000.00)2,000 2,072 (72)13,690 10,059
100 0000 33 4310 Penalty Short Term Registra 2,000 2,000.00 0 0 0 0 0
100 0000 33 4400 DOT LMIG Grant Rev (estimat 45,000 (35,000.00)80,000 92,977 (12,977)34,584 0
100 0000 33 4410 GDOT Grant Revenue 200,000 (149,000.00)349,000 150,000 199,000 0 0
33 Total INTERGOVERNMENTAL 247,000 (184,000.00)431,000 245,048 185,952 58,274 40,059
GENERAL FUND REVENUES
10 | Page
Charges for Service - Budget $3,419,200 increased by $15,100 The Charges for Services primary source of revenue is the Parking revenue from parking fees and the sale of parking
decals.
• 100.00.34.2900, Chatham County Salary Reimbursement, increased by $8,000 based on prior years actual;
• 100.00.34.2906, Parking Cost Reimbursement is expected to remain unchanged;
• 100.00.34.4150, City Dump Revenue, decreased by ($12,000);
• 100.00.34.5415, Parking Revenue Meters budget is reallocated and included in the 100.00.34.5418, Parking Rev –
Pay/Display line item due to the manner that the money is counted the coins from the parking meters cannot be
separated from the coins collected from the pay & display machines;
• 100.00.34.5418, Parking Pay/Display, the park revenue coin meters’ budget is included in this line item as well.
This line item will increase by $30,000;
The schedule and graph below show the eight year actual verse budget total parking revenues from fiscal year
2010 through 2017:
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 34 1400 Printing-Duplicating Servic 1,500 (300.00)1,800 1,527 273 1,783 2,073
100 0000 34 1910 Election Qualifying Fee 0 (600.00)600 1,152 (552)612 0
100 0000 34 2200 Fire Protect Subscriptions 12,000 (2,500.00)14,500 13,031 1,469 14,545 14,548
100 0000 34 2900 Chatham Cty Salary Reimburs 78,000 8,000.00 70,000 61,068 8,932 80,327 81,014
100 0000 34 2904 Fire Cost Reimbursement 0 0.00 0 0 0 0 120
100 0000 34 2905 DPW Cost Reimbursement 400 100.00 300 850 (550)750 400
100 0000 34 2906 Parking Cost Reimbursement 30,000 0.00 30,000 29,180 820 136,333 34,736
100 0000 34 4150 City Dump Revenue 18,000 (12,000.00)30,000 17,880 12,120 25,328 35,905
100 0000 34 5415 Parking Revenue Meters 0 0.00 0 727 (727)6,082 775
100 0000 34 5416 Parking Rev Decal/Multiday 240,000 0.00 240,000 166,067 73,933 249,069 261,725
100 0000 34 5418 Parking Rev- Pay/Display 3,000,000 30,000.00 2,970,000 1,717,733 1,252,267 2,840,490 3,018,416
100 0000 34 5419 Parking Revenue - Jaycee Pa 0 (800.00)800 0 800 1,296 681
100 0000 34 5420 Processing Fee 1,200 200.00 1,000 1,082 (82)1,341 1,397
100 0000 34 6410 Background Check Fees 3,000 0.00 3,000 510 2,490 3,948 3,487
100 0000 34 7501 City Facilities Rentals 35,000 (7,000.00)42,000 19,375 22,625 48,110 36,675
100 0000 34 7502 Concession Sales 0 0.00 0 0 0 0 13,990
100 0000 34 7532 Vending Machine Revenue 0 0.00 0 1,415 (1,415)0 2,059
100 0000 34 7533 Campgrd Trolley Tickets 0 0.00 0 0 0 1,687 239
100 0000 34 7534 Campgrd Misc Revenue (0 0.00 0 0 0 (4)70
100 0000 34 9301 Returned Ck Fees General 0 0.00 0 0 0 96 0
100 0000 34 9303 Returned Ck Fees Parking 100 0.00 100 96 4 160 96
34 Total CHARGES FOR SERVICE 3,419,200 15,100.00 3,404,100 2,031,692 1,372,408 3,411,952 3,508,405
GENERAL FUND REVENUES
11 | Page
The schedule and graph below show the detailed parking service revenue line items collected from fiscal year 2010
through 2017:
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Parking Revenue Meters 109,343.55$ 147,694.03$ 126,290.50$ 132,734.87$ 150,506.91$ 170,038.00$ 6,082.00$ 775.00$
Parking Rev Decal/Multi 143,923.80$ 164,288.00$ 201,828.00$ 218,621.10$ 245,998.50$ 246,397.00$ 249,069.00$ 261,725.00$
Parking Rev- Pay/Displa 1,537,550.03$ 1,755,221.09$ 1,717,532.53$ 2,048,238.82$ 2,419,801.22$ 2,594,615.00$ 2,840,490.00$ 3,018,416.00$
Parking Revenue - Jayce -$ -$ -$ -$ 519.15$ 1,069.00$ 1,296.00$ 681.00$
Total 1,790,817.38$ 2,067,203.12$ 2,045,651.03$ 2,399,594.79$ 2,816,825.78$ 3,012,119.00$ 3,096,937.00$ 3,281,597.00$
$-
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
$2,500,000.00
$3,000,000.00
$3,500,000.00
Parking Revenues
Parking Revenue Meters Parking Rev Decal/Multi Parking Rev- Pay/Displa
Parking Revenue - Jayce Total
12 | Page
Fines and Fees - Budget $933,000 increased by $110,000
• 100.00.35.1175, Fines and Violations – Police - increased by $80, 000 due to additional littering tickets being
issued and due to the addition of 3 new full time police officers in the FY17 budget. The Police will hire two
additional police officers during the FY2019 budget year.
• 100.00.35.1174, Court Cost, increased by $50,000 based on the current years actual collections; and
• 100.00.35.1175, Fines and Violations – Parking Service, may decrease by $15,000 due to the City implementing a
mobile application for paying for parking fees which will make it easier for beach goers to pay for parking.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 35 1170 Police Fines City Portion 500,000 80,000.00 420,000 165,861 254,139 421,869 524,581
100 0000 35 1172 Information Tech Fees 25,000 (1,000.00)26,000 15,056 10,944 50,055 41,010
100 0000 35 1174 Court Cost 100,000 50,000.00 50,000 76,788 (26,788)89,697 208,801
100 0000 35 1175 Fines and Violations - Park 270,000 (15,000.00)285,000 215,707 69,293 253,773 291,763
100 0000 35 1176 Late Fees - Parking 30,000 (5,000.00)35,000 29,551 5,449 33,869 36,764
100 0000 35 1900 Other Fines Police/Court 8,000 1,000.00 7,000 8,083 (1,083)8,643 9,344
35 Total FINES AND FOREFITURES 933,000 110,000.00 823,000 511,046 311,954 857,906 1,112,262
GENERAL FUND REVENUES
Police Fines 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 321,019.17$ 341,198.71$ 366,601.09$ 460,128.44$ 393,304.45$ 457,097.00$ 430,512.00$ 533,925.00$
Budget 601,000.00$ 626,000.00$ 630,000.00$ 228,199.00$ 365,000.00$ 405,000.00$ 408,200.00$ 499,000.00$
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
$700,000.00
Police Fines
Actual Budget
Police Dept Fees 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual -$ 13,084.90$ 53,360.36$ 83,983.77$ 81,685.40$ 74,301.00$ 139,752.00$ 249,811.00$
Budget -$ -$ 250,000.00$ 83,980.00$ 81,838.00$ 65,000.00$ 50,000.00$ 50,000.00$
$-
$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
Police Dept Fees
Actual Budget
13 | Page
Account Discription 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Police Fines City Portion 320,033.82$ 336,235.77$ 361,920.61$ 451,399.56$ 389,520.53$ 453,828.00$ 421,869.00$ 524,581.00$
Other Fines Police/Court Fees 985.35$ 4,962.94$ 4,680.48$ 8,728.88$ 3,783.92$ 3,269.00$ 8,643.00$ 9,344.00$
Total 321,019.17$ 341,198.71$ 366,601.09$ 460,128.44$ 393,304.45$ 457,097.00$ 430,512.00$ 533,925.00$
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
Police Fines
Police Fines City Portion Other Fines Police/Court Fees Total
Parking Fines 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 372,120.12$ 527,312.01$ 414,992.38$ 377,235.50$ 407,757.60$ 334,168.00$ 287,642.00$ 328,527.00$
Budget 360,000.00$ 380,000.00$ 425,000.00$ 377,225.00$ 315,000.00$ 335,099.00$ 289,000.00$ 325,000.00$
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
Parking Fines
Actual Budget
Parking Fines 2009-2010 Actual 2009-2010 Budget 2010-2011 Actual 2010-2011 Budget 2011-2012 Actual 2011-2012 Budget 2012-2013 Actual 2012-2013 Budget 2013-2014 Actual 2013-2014 Budget 2014-2015 Actual 2014-2015 Budget 2015-2016 Actual 2015-2016 Budget 2016-2017 Actual 2016-2017 Budget
Fines and Violations -362,244$ 360,000$ 470,177$ 370,000$ 367,805$ 390,000$ 333,358$ 333,355$ 358,519$ 270,000$ 285,158$ 285,099$ 253,773$ 255,000$ 291,763$ 280,000$
Late Fees - Parking 9,876$ -$ 57,135$ 10,000$ 47,187$ 35,000$ 43,878$ 43,870$ 49,239$ 45,000$ 49,010$ 50,000$ 33,869$ 34,000$ 36,764$ 45,000$
Total 372,120$ 360,000$ 527,312$ 380,000$ 414,992$ 425,000$ 377,236$ 377,225$ 407,758$ 315,000$ 334,168$ 335,099$ 287,642$ 289,000$ 328,527$ 325,000$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Parking Fines
14 | Page
Investment Income - Budget $40,000 increased by $25,000
• 100.00.36.1000, Interest Income will increase by $25,000 from the current year’s budget based on the year to date
collections. Ameris Bank has met our request to ensure that the City’s receives the most competitive monthly
interest rates.
Miscellaneous Revenue - Budget $122,200 decreased by ($18,101)
Other Financing Sources - Budget $2,726,010 increased by $1,341,306
• 100.00.39.1200, Transfer in from Hotel-Motel Fund increased by $210,000 from $1,175,000 to $1385,000;
• 100.00.39.1300, Prior Year Fund Balance increased by $1,131,346 from $209,664 to $1,341,010. This line item
is used to the balance the difference between the expenditure over revenue shortage; the money will come from
the City’s fund balance.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 36 1000 Interest Revenue 40,000 25,000.00 15,000 39,232 (24,232)17,756 19,397
36 Total INVESTMENT INCOME 40,000 25,000.00 15,000 39,232 (24,232)17,756 19,397
GENERAL FUND REVENUES
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 38 1003 Lease - Shrine Club 1,600 0.00 1,600 1,258 342 1,670 1,677
100 0000 38 1005 Rents-Royalty-Misc 0 (1.00)1 0 1 1 1
100 0000 38 1006 Lease - North Beach Grill 66,000 0.00 66,000 49,500 16,500 17,795 33,062
100 0000 38 1007 YMCA - Non Member Fee 0 (500.00)500 0 500 872 0
100 0000 38 1008 NB Concession Stand Lease 14,400 14,400.00 0 8,400 (8,400)0 0
100 0000 38 1010 Cremation Wall 200 0.00 200 225 (25)450 225
100 0000 38 3000 Damaged Property Reimbursem 0 0.00 0 0 0 418 0
100 0000 38 9003 Miscellaneous Revenue 40,000 (32,000.00)72,000 45,456 26,544 18,058 71,711
100 0000 38 9100 Insurance Reimbursement 0 0.00 0 168,082 (168,082)0 106,427
38 Total MISCELLANEOUS REVENUE 122,200 (18,101.00)140,301 272,921 (132,620)39,263 213,103
GENERAL FUND REVENUES
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 39 1100 Transfer In 0 0.00 0 0 0 0 41,730
100 0000 39 1200 H/M Transfer In 1,553,500 11,617.00 1,541,883 838,231 703,652 1,566,287 1,540,064
100 0000 39 1300 Prior Yr Fund Balance 2,236,977 (644,392.00)2,881,369 0 2,881,369 0 0
39 Total OTHER FINANCING SOURCES 3,790,477 (632,775.00)4,423,252 838,231 3,585,021 1,566,287 1,581,793
Grand Total 12,960,397 (652,556.00)13,612,953 7,121,104 6,491,849 10,300,162 10,977,722
GENERAL FUND REVENUES
15 | Page
16 | Page
General Fund Department Expenditures
General Fund Summary Information
The schedule below shows the shows a summary of the General Fund expenditures by department and divisions that
includes the actual expenditures for fiscal years, 2016 and 2017, the current budget fund for fiscal year 2018 and the
proposed budget for fiscal year 2019. Also, the schedule shows the budget variance and percentage of the budget
changes between fiscal year 2018 and 2019.
2016 2017 FY2017-2018 FY2018-2019 BUDGET
EXPENDITURES ACTUAL ACTUAL BUDGET BUDGET VARIANCE % Change
Mayor and Council 204,164.61 189,037.27 250,825.00 217,848.00 (32,977.00)-13.15%
Clerk of Council 97,006.26 96,678.12 107,361.00 109,439.00 2,078.00 1.94%
City Manager 198,141.69 285,407.89 1,140,153.00 319,947.00 (820,206.00)-71.94%
Finance 309,599.49 309,599.49 482,837.00 471,187.00 (11,650.00)-2.41%
Law 231,537.57 282,095.32 246,605.00 247,000.00 395.00 0.16%
Information Technology 470,835.74 565,000.76 792,890.00 632,986.00 (159,904.00)-20.17%
Human Resources 101,656.37 109,616.13 128,172.00 139,547.00 11,375.00 8.87%
Building Maintenance 276,876.72 381,259.30 818,287.00 702,426.00 (115,861.00)-14.16%
Municipal Court 12,400.01 126,223.29 163,646.00 297,835.00 134,189.00 82.00%
Police Administration 2,279,993.27 2,221,204.60 2,507,473.00 2,432,848.00 (74,625.00)-2.98%
Police Beach Patrol 118,636.17 213,881.40 321,036.00 343,450.00 22,414.00 6.98%
Fire Administration 336,202.08 424,509.07 563,852.00 869,795.00 305,943.00 54.26%
Emergency Management 64,349.02 68,131.86 79,723.00 89,582.00 9,859.00 12.37%
Public Works - Administration 1,601,502.04 1,337,880.66 1,711,514.00 1,641,390.00 (70,124.00)-4.10%
Stormwater Drainage 7,500.00 7,500.00 121,200.00 12,000.00 (109,200.00)-90.10%
Solid Waste Collection 256,174.41 105,409.12 130,000.00 100,000.00 (30,000.00)-23.08%
Cultural & Recreation 162,491.59 139,580.52 176,125.00 284,675.00 108,550.00 61.63%
Recreation Centers 158,450.04 166,783.34 168,950.00 168,950.00 0.00 0.00%
Ocean Rescue 404,377.45 399,877.47 449,528.00 400,621.00 (48,907.00)-10.88%
Beach Related 78,317.16 99,878.30 413,400.00 60,000.00 (353,400.00)-85.49%
Museums 34,836.00 61,337.00 54,637.00 345,212.00 290,575.00 531.83%
Parks Administration 235,960.31 253,098.71 262,618.00 246,657.00 (15,961.00)-6.08%
Park Areas - Concession 19,829.28 100,559.48 78,300.00 50,700.00 (27,600.00)-35.25%
Parkways and Boulevards 0.00 20,060.00 199,000.00 400,000.00 201,000.00 101.01%
Planning and Zoning 244,892.29 247,488.06 869,697.00 716,185.00 (153,512.00)-17.65%
Main Street 95,183.65 94,354.19 99,399.00 131,277.00 31,878.00 32.07%
South Beach District 17,170.00 35,293.93 25,000.00 63,750.00 38,750.00 155.00%
Parking Service 440,558.81 522,354.99 579,933.00 686,098.00 106,165.00 18.31%
Debt Service 74,941.64 70,528.86 9,550.00 0.00 (9,550.00)-100.00%
Other Financing Uses 318,276.00 829,438.55 661,242.00 778,992.00 117,750.00 17.81%
TOTAL EXPENDITURES 8,851,859.67 9,764,067.68 13,612,953.00 12,960,397.00 (652,556.00)-4.79%
REVENUE OVER/(UNDER)1,448,302.16 1,213,653.95 0.00 0.00 0.00
EXPENDITURES
SUMMARY COMPARISON OF GENERAL FUND EXPENDITURES
17 | Page
The graph below shows percentage of the proposed budget requested by departments within the General Fund.
Mayor and Council/Clerk of Council
3%
City Manager
2%Finance
4%Law
2%Information Technology
5%
Human Resources
1%
Bldg Maint & Allocations
5%
Municipal Court
2%
Police Administration
19%
Beach Patrol
3%
Fire Administration/Emergency Management
7%
Lifeguards
3%
Public Works
13%
Storm Drainage
0%
Solid Waste Collection
1%
Cultural & Recreation
2%
Recreation Centers
1%
Beach Related
0%
Museums
3%
Parks Administration
2%
Park Areas -Concession
0%
Parkways and Boulevards
3%
Zoning and Inspection
6%
Better Hometown
1%
Community Development
0%
Parking
5%
Other Financing Uses
6%
FY2019 Expenditures
Mayor and Council/Clerk of Council City Manager Finance Law
Information Technology Human Resources Bldg Maint & Allocations Municipal Court
Police Administration Beach Patrol Fire Administration/Emergency Management Lifeguards
Public Works Storm Drainage Solid Waste Collection Cultural & Recreation
Recreation Centers Beach Related Museums Parks Administration
Park Areas - Concession Parkways and Boulevards Zoning and Inspection Better Hometown
Community Development Parking Other Financing Uses
18 | Page
1110 Governing Body
Statement of Service
The City Council is the legislative governing authority of the City. It consists of a six member City Council and Mayor.
The Mayor and all Council members are elected at large, serving staggered four-year terms. The Council is responsible
for enacting City ordinances, appropriating funds to conduct City business, and providing policy direction to the City
Staff.
Objectives for Fiscal Year 2019
• Identify and implement strategies that relate to realizing the City’s vision and mission.
• Protect and improve the quality of life for City residents by adopting policies that reflect the needs and desires of
the majority of citizens living within the city.
• Facilitate implementation of the adopted short-term work program.
• Assist citizens in getting efficient resolutions to their concerns and inquiries regarding City services.
Council Vision Statement
City Council will work to provide the highest quality of life for those who live, work, or play in our community, and to
foster an environment where businesses can prosper We will lead by:
1. Promoting safe, sustainable and balanced growth, meaning:
a. Aesthetically pleasing
b. Balance of business and commerce
c. Diverse population
d. Housing choices
e. Growth management
2. Demanding (taking a proactive approach to) natural resource preservation, meaning:
a. Environmental features
b. Greenspace
3. Demanding progressive and responsible government, meaning:
a. Open
b. Ethical
c. Efficient
d. Embracing change
Workload Measures
Council Meetings - 19 Work Shops - 5
Ordinances Adopted - 8
Resolutions adopted - 10
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Specially Called Meetings - 3 Executive Sessions - 10
City Council Department: Budget $217,548
City Council budget decreased by ($33,277) from $250,825 to $ 217,548 due to the following reasons:
• 100-1110-52-1201 Studies, Surveys, Consultants by decreased by ($5,000) because this budget amount was moved to the City Manager’s budget; and
• 100.1110.53.1100 – Supplies and Material, decreased by ($23,750) because this budget amount is
placed under the South Beach District budget.
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1110 51 1100 Salaries & Wages 37,200.00 0.00 37,200.00 27,900.00 9,300.00 28,600.00 37,200.00
100 1110 51 1400 Mayor Benefits 8,400.00 0.00 8,400.00 6,300.00 2,100.00 8,300.00 8,400.00
100 1110 51 2100 Health Insurance Benefits 560.00 (20.00)580.00 16.91 563.09 0.00 0.00
100 1110 51 2200 FICA Soc Sec Contribution 2,827.00 (2,323.00)5,150.00 2,120.40 3,029.60 2,139.00 2,827.20
100 1110 51 2300 FICA Medicare Contributio 661.00 (539.00)1,200.00 495.90 704.10 683.85 661.20
51 Total 49,648.00 (2,882.00)52,530.00 36,833.21 15,696.79 39,722.85 49,088.40
100 1110 52 1201 Studies, Surveys, Consult 0.00 (5,000.00)5,000.00 0.00 5,000.00 1,685.00 4,024.98
100 1110 52 2110 Garbage Charges 500.00 105.00 395.00 272.72 122.28 406.44 458.97
100 1110 52 3100 Property & Liability Insu 102,200.00 400.00 101,800.00 95,185.86 6,614.14 116,735.24 92,245.00
100 1110 52 3220 Postage/ Freight 200.00 0.00 200.00 83.76 116.24 153.60 62.92
100 1110 52 3300 Advertisment 0.00 0.00 0.00 0.00 0.00 20.00 0.00
100 1110 52 3501 Travel & Related - Mayor 4,500.00 0.00 4,500.00 467.90 4,032.10 4,597.38 5,444.52
100 1110 52 3502 Council travel - W.Doyle 3,300.00 0.00 3,300.00 808.55 2,491.45 2,504.76 1,963.07
100 1110 52 3503 Council Travel- B. Brown 3,300.00 0.00 3,300.00 530.20 2,769.80 729.00 838.72
100 1110 52 3504 Council travel - Rob Call 0.00 0.00 0.00 0.00 0.00 324.60 0.00
100 1110 52 3505 Council travel - B.Garbet 0.00 (944.00)944.00 943.37 0.63 1,135.24 1,379.76
100 1110 52 3506 Council travel - Monty Pa 3,300.00 0.00 3,300.00 770.50 2,529.50 2,020.00 2,667.61
100 1110 52 3507 Council travel - Paul Wol 300.00 (200.00)500.00 231.55 268.45 2,459.64 320.92
100 1110 52 3508 Council Travel - Julie Li 3,300.00 0.00 3,300.00 618.85 2,681.15 258.00 1,025.20
100 1110 52 3509 Council - John Major 0.00 (521.00)521.00 520.95 0.05 317.08 0.00
100 1110 52 3512 Council Travel- Jackson B 3,300.00 944.00 2,356.00 990.00 1,366.00 0.00 0.00
100 1110 52 3513 Council Travel - John Bra 3,300.00 521.00 2,779.00 733.85 2,045.15 0.00 0.00
100 1110 52 3600 Dues and Membership Fees 12,000.00 0.00 12,000.00 9,649.54 2,350.46 9,537.10 10,851.11
100 1110 52 3700 Education & Training - Co 0.00 (2,000.00)2,000.00 580.00 1,420.00 0.00 0.00
100 1110 52 3701 Education & Training - Ma 2,000.00 0.00 2,000.00 0.00 2,000.00 1,840.00 1,382.24
100 1110 52 3702 Education - W.Doyle 2,000.00 0.00 2,000.00 1,415.00 585.00 1,160.00 1,540.00
100 1110 52 3703 Education - B Brown 2,000.00 0.00 2,000.00 0.00 2,000.00 610.00 580.00
100 1110 52 3704 Education - Rob Callahan 0.00 0.00 0.00 0.00 0.00 350.00 0.00
100 1110 52 3705 Education -B.Garbett 0.00 (345.00)345.00 345.00 0.00 1,450.00 1,835.00
100 1110 52 3706 Education - M.Parks 2,000.00 0.00 2,000.00 1,390.00 610.00 1,085.00 730.00
100 1110 52 3707 Education - Paul Wolf 0.00 0.00 0.00 0.00 0.00 1,387.88 0.00
100 1110 52 3710 Education - Julie Livings 2,000.00 0.00 2,000.00 720.00 1,280.00 725.00 860.00
100 1110 52 3711 Education - John Major 0.00 0.00 0.00 0.00 0.00 375.00 0.00
100 1110 52 3712 Education - Jackson Butle 2,000.00 345.00 1,655.00 1,255.00 400.00 0.00 0.00
100 1110 52 3713 Education - John Branigin 2,000.00 0.00 2,000.00 1,255.00 745.00 0.00 0.00
52 Total 153,500.00 (6,695.00)160,195.00 118,767.60 41,427.40 151,865.96 128,210.02
100 1110 53 1100 Supplies & Materials 1,500.00 (23,750.00)25,250.00 24,871.39 378.61 1,179.89 1,222.49
100 1110 53 1210 Water/Sewer Charges 700.00 450.00 250.00 265.31 (15.31)353.82 568.37
100 1110 53 1230 Electricity 7,400.00 200.00 7,200.00 4,272.24 2,927.76 7,250.40 6,353.56
100 1110 53 1310 Food - Officials & Functi 4,200.00 0.00 4,200.00 2,850.25 1,349.75 3,406.92 2,833.18
100 1110 53 1600 Small Equipment - 0.00 - 1,771.89 (1,771.89)- -
100 1110 53 1710 Volunteer Appreciation 300.00 0.00 300.00 - 300.00 - 149.00
100 1110 53 1720 Uniforms 300.00 0.00 300.00 147.48 152.52 - 112.25
53 Total 14,400.00 (23,100.00)37,500.00 34,178.56 3,321.44 12,191.03 11,238.85
100 1110 57 2100 Flowers - (600.00)600.00 280.00 320.00 384.77 500.00
57 Total - (600.00)600.00 280.00 320.00 384.77 500.00
Grand Total 217,548.00 (33,277.00)250,825.00 190,059.37 60,765.63 204,164.61 189,037.27
CITY COUNCIL
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22 | Page
1130 Clerk of Council
Statement of Service
The mission of the City Clerk is to comply with Federal, State, and City mandates and regulations governing official City
Council meetings, actions, and documentation; elections, codification of City Ordinances; and, City-wide policies and
procedures concerning official government records.
Objectives
The goal of the City Clerk’s office is to provide high quality records management for City employees, citizens, and
customers at large. The City Clerk upholds integrity and encourages transparency; and works to improve the function of
the City by maintaining its vital documents in a well-organized and readily available manner. The Clerk’s office answers
open records requests for the City, manages record retention, oversees the qualification of candidates for municipal
elections, and ensures compliance with E-verify and SAVE. This department manages agendas and minutes for the City
Council. It also maintains organized and accurate records of all contracts, agreements, resolutions, ordinances, and other
documents related to the City of Tybee Island.
23 | Page
Clerk of Council Department: Budget $109,439
The City Clerk’s budget increased by $2,078 from $107,361 to $109,439 due to the due to increase in health insurance.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1130 51 1100 Salaries & Wages 57,975.00 10.00 57,965.00 36,416.04 21,548.96 55,791.29 55,529.43
100 1130 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 800.00 2,200.00 1,200.00 1,200.00
100 1130 51 2100 Health Insurance Benefits 9,132.00 1,453.00 7,679.00 5,774.28 1,904.72 6,716.10 7,116.00
100 1130 51 2200 FICA Soc Sec Contribution 3,804.00 75.00 3,729.00 2,231.02 1,497.98 3,471.53 3,452.92
100 1130 51 2300 FICA Medicare Contributio 890.00 18.00 872.00 521.76 350.24 811.86 807.53
100 1130 51 2400 Retirement Contributions 5,877.00 247.00 5,630.00 3,752.40 1,877.60 5,599.80 6,110.88
100 1130 51 2700 Workers Compensation 196.00 4.00 192.00 168.30 23.70 170.76 168.19
100 1130 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 81,249.00 2,182.00 79,067.00 49,663.80 29,403.20 73,761.34 74,384.95
100 1130 52 1110 Recodification Service 3,500.00 0.00 3,500.00 2,127.78 1,372.22 5,114.70 2,898.69
100 1130 52 1125 Election Expense 4,050.00 1.00 4,049.00 - 4,049.00 - -
100 1130 52 1325 Contract Service - Class - 0.00 - - 0.00 372.00 -
100 1130 52 2110 Garbage Charges 50.00 0.00 50.00 7.49 42.51 11.34 15.65
100 1130 52 3100 Property/Liability Insura 500.00 100.00 400.00 333.33 66.67 283.00 400.00
100 1130 52 3300 Advertising 1,500.00 0.00 1,500.00 317.84 1,182.16 1,302.30 941.48
100 1130 52 3500 Travel & Related Expenses 3,470.00 0.00 3,470.00 1,469.82 2,000.18 2,344.01 3,258.18
100 1130 52 3600 Dues & Fees 300.00 0.00 300.00 213.35 86.65 255.00 291.98
100 1130 52 3700 Educ & Training 2,380.00 0.00 2,380.00 2,074.97 305.03 2,035.00 1,515.00
100 1130 52 3930 Record Management 500.00 0.00 500.00 - 500.00 205.00 -
52 Total 16,250.00 101.00 16,149.00 6,544.58 9,604.42 11,922.35 9,320.98
100 1130 53 1100 Supplies & Materials 1,000.00 0.00 1,000.00 985.30 14.70 2,867.16 1,851.58
100 1130 53 1115 Supplies - Mayors Motorca 400.00 0.00 400.00 252.78 147.22 - 274.42
100 1130 53 1150 Supplies & Materials - Ev 3,000.00 0.00 3,000.00 1,392.65 1,607.35 2,040.35 1,129.58
100 1130 53 1210 Water/Sewer Chgs 40.00 (5.00)45.00 7.30 37.70 9.79 15.66
100 1130 53 1230 Electricity 300.00 (200.00)500.00 117.69 382.31 199.75 175.04
100 1130 53 1600 Small equipment - 0.00 - - 0.00 1,529.69 -
100 1130 53 1720 Uniforms 200.00 0.00 200.00 - 200.00 156.02 120.03
53 Total 4,940.00 (205.00)5,145.00 2,755.72 2,389.28 6,802.76 3,566.31
100 1130 57 3000 Payment to Others 7,000.00 0.00 7,000.00 6,685.29 314.71 4,519.81 9,405.88
100 1130 57 - 0.00 - - 0.00 - -
57 T 7,000.00 0.00 7,000.00 6,685.29 314.71 4,519.81 9,405.88
Grand Total 109,439.00 2,078.00 107,361.00 65,649.39 41,711.61 97,006.26 96,678.12
CLERK OF COUNCIL
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1320 City Manager
The City Manager’s office is responsible for carrying out the City Council’s policy decisions, for providing vision and leadership to the organization, and for overseeing the day-to-day operations. He spends time meeting with Citizens and citizen groups to better understand their needs, providing executive leadership that encourages good performance by City workers, and operating the City with a professional
understanding of how city functions operate together to their best effect. The City Manager is responsible for:
Objectives
1. Ensure smooth day-to-day operations of the City 2. Maintain high quality staff and high morale 3. Provide adequate maintenance to existing capital facilities
4. Provide staff with direction and assistance in implementation of their duties, assignments, and projects. 5. Manage annual and capital budgets 6. Continue to work to provide quality services to citizens, residents, business operators, property owners, visitors,
and others within fiscal constraint. 7. Respond to Council’s day-to-day needs 8. Reinforce City’s culture. Empower employees to make decisions and be creative.
9. Remain a regional leader. Objectives for Fiscal Year 2019
1. Explore financing options and approaches for capital project needs
Workload Measures
Council Meetings
Council Work Sessions
Department Head Meetings
Staff Meetings
City Manager Department – Budget $319,947: The City Manager’s budget decreased by ($820,206) from $1,140,153 to $319,947 due to the following:
• 100.1320.51.1200, Part Time Seasonal Salary – increased by $30,104 due to the additional of permanent part-time workers;
• 100.1320.52.1300, Contract Services – decreased by ($340,000) due to removal of the Marine Science
Center building project being moved from the City Manager’s budget to the 100.6172.54.1310, Buildings
under Cultural and Recreation. This money will be used to hire an at risk manager to oversee the Marine
Science Center’s new building; and
25 | Page
• 100.1320.54.1310, Buildings – decreased by $500,000. This line item was budgeted for the renovation of
the City Hall building. This project is pending further discussions with the City Manager and City
Council.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1320 51 1100 Salaries & Wages 163,665.00 (14,642.00)178,307.00 111,781.98 66,525.02 143,792.62 138,909.08
100 1320 51 1200 Part Time/Seasonal 52,280.00 30,104.00 22,176.00 2,111.25 20,064.75 - 332.75
100 1320 51 1300 Overtime 1,000.00 500.00 500.00 5,616.93 (5,116.93)- 4,179.27
100 1320 51 1400 Employee Benefits 2,400.00 1,200.00 1,200.00 800.00 400.00 1,200.00 900.00
100 1320 51 2100 Health Insurance Benefits 35,451.00 4,287.00 31,164.00 17,977.68 13,186.32 17,480.88 16,641.20
100 1320 51 2200 FICA Soc Sec Contribution 13,646.00 1,109.00 12,537.00 10,120.39 2,416.61 8,865.55 8,702.30
100 1320 51 2300 FICA Medicare Contributio 3,191.00 258.00 2,933.00 2,366.89 566.11 2,073.43 2,035.27
100 1320 51 2400 Retirement Contributions 16,287.00 1,946.00 14,341.00 11,887.84 2,453.16 13,866.72 14,088.84
100 1320 51 2700 Workers Compensation 1,547.00 258.00 1,289.00 764.29 524.71 511.32 784.21
100 1320 51 2910 Wellness Incenative 750.00 750.00 - - 0.00 - -
51 Total 290,217.00 25,770.00 264,447.00 163,427.25 101,019.75 187,790.52 186,572.92
100 1320 52 1300 Contract Services 15,000.00 (340,000.00)355,000.00 21,577.95 333,422.05 - 64,345.64
100 1320 52 1325 Contract Service - Class - 0.00 - - 0.00 743.00 -
100 1320 52 2110 Garbage Charges - (37.00)37.00 21.42 15.58 32.10 30.04
100 1320 52 3100 Property/Liability Insura 400.00 (609.00)1,009.00 999.99 9.01 745.17 1,009.00
100 1320 52 3220 Postage/ Freight 2,800.00 0.00 2,800.00 1,357.16 1,442.84 1,233.12 1,235.07
100 1320 52 3300 Advertising 170.00 100.00 70.00 70.00 0.00 120.00 60.00
100 1320 52 3400 Print & Binding - (109.00)109.00 - 109.00 - -
100 1320 52 3500 Travel & Related Expenses 2,800.00 1,400.00 1,400.00 406.40 993.60 1,204.78 27,437.43
100 1320 52 3600 Dues & Fees 2,500.00 (1,900.00)4,400.00 1,775.10 2,624.90 4,152.73 1,550.89
100 1320 52 3700 Educ & Training 4,600.00 2,300.00 2,300.00 - 2,300.00 765.00 1,085.00
52 Total 28,270.00 (338,855.00)367,125.00 26,208.02 340,916.98 8,995.90 96,753.07
100 1320 53 1100 Supplies & Materials - (3,000.00)3,000.00 2,798.96 201.04 757.07 1,010.28
100 1320 53 1210 Water/Sewer Charges 60.00 10.00 50.00 20.89 29.11 27.83 47.77
100 1320 53 1230 Electricity 600.00 (50.00)650.00 336.10 313.90 570.37 499.84
100 1320 53 1310 Food - Officials & Functi 600.00 0.00 600.00 546.53 53.47 - 524.01
100 1320 53 1600 Small equipment - (4,000.00)4,000.00 613.64 3,386.36 - -
100 1320 53 1720 Uniforms 200.00 (81.00)281.00 280.01 0.99 - -
53 Total 1,460.00 (7,121.00)8,581.00 4,596.13 3,984.87 1,355.27 2,081.90
100 1320 54 1310 Building - (500,000.00)500,000.00 16,328.15 483,671.85 - -
54 Total - (500,000.00)500,000.00 16,328.15 483,671.85 - -
Grand Total 319,947.00 (820,206.00) 1,140,153.00 210,559.55 929,593.45 198,141.69 285,407.89
CITY MANAGER
26 | Page
FINANCE DEPARTMENT
1510 , 1512, 1514, 1517 & 1519
Statement of Service
The divisions within the Finance Department consists of Accounting, Accounts Payable, Payroll Administration, Revenue
Administration, Accounts Receivable, and Purchasing. The Finance Department is responsible for all financial operations, contract
administration, budget preparation and administration, and coordination of the annual audit. The department is committed to
maintaining the public’s respect and confidence by adhering to the highest standards of accountability, accuracy, timeliness,
professionalism, and innovation. Duties include:
Team Focus
1. Maintain systems of accounting so as to present fairly the results of its operations in an accurate and timely manner, and in
accordance with Generally Accepted Accounting Principles (GAAP) and federal, state, and local laws.
2. Report the financial position and economic condition of the City in an accurate, timely, consistent, and reliable manner, that
leads to an unmodified audit opinion.
3. Coordinate, monitor, analyze, and execute the City’s budget, including Operating, Capital, Special Revenue, and Enterprise
Funds.
4. Manage the cash and other liquid assets of the city.
5. Issue debt, and manage the City’s debt repayment.
6. Reconcile all City bank accounts.
7. Respond efficiently to requests by elected officials and department heads for financial information and analysis.
8. Issue payments to vendors, for goods and services delivered, in a timely and accurate manner.
9. Review, enhance and implement operational internal controls, processes, and policies.
10. Analyze the cash reserve, investment, procurement, and debt policies to ensure they are within the established guidelines.
11. Prepare and analyze the various monthly financial statements, including monitoring projected operating and capital budgets.
12. Calculate and distribute payroll payments to employees and ensure that payroll tax liabilities are paid in a timely manner.
13. Maintain current inventory of fixed assets.
14. Continue staff professional and technical development.
15. Provide the accounting structure and funding for sustainability of City operations, facilities, capital assets, and infrastructure.
Objectives
• Continue a fiscally sound approach to the City’s finances to ensure that expenditures do not exceed the resources available,
and a balanced budget is maintained.
• Ensure the integrity of departmental work products and the continued use of best practices through the professional
development of finance team members.
• Focus on long-term financial planning, which includes preparation of five year projections of general fund revenues and
expenditures.
• Provide excellence in customer service.
• Support staff development through training and continued education.
• Continue to increase accounting knowledge.
• Continue to cross train with team members.
• Review budget document; decide what to change and update.
• Complete bank reconciliations in a timely and accurate manner.
• Review and update all finance related applications and forms.
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Finance Department: Budget, $463,137
The Finance Department’s budget decreased by ($19,700) from $482,837 to 463,137 due to the following:
Finance Director’s Office – Budget, $140,413 – increased by $6,941
• Salary and benefits increased due the 3% cola that was implemented in January of 2018, and due to health
insurance costs increasing;
• 100.1510.52.3500, Travel & Related Expenses, increased by $2,550 to cover the cost of professional level
training;
Accounting Division – Budget, $235,127 decreased by ($41,107)
• Personnel and benefit costs decreased by ($14,737) as a net effect of losing one personnel position and the January 2018 3% cola and the increase in health insurance cost;
• Purchased contracted services category decreased by ($22,729);
• Supplies category decreased by ($3,641);
Accounts Payable Division – Budget, $34,749 increased by $4,142
• Personnel and benefit costs increased by $7,873 due to the January, 2018 3% cola increase and due to
health insurance costs increasing in January of 2019;
• 100.1517.53.1100, Supplies and Materials, increased by $2,500
Payroll Division – Budget, $52,848 increased by $10,324
• Personnel and benefit costs increased by $7,873 due to the January, 2018 3% cola increase and due to
health insurance costs increasing in January of 2019;
• 100.1519.52.3500, Travel & Related increased by $3,640 for training through the UGA Government
Financial Officers Program; and
• 100.1519.52.3700, Education & Training increased by $2,284 for training through the UGA
Government Financial Officers Program;
28 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1510 51 1100 Salaries & Wages 94,838.00 2,362.00 92,476.00 61,267.78 31,208.22 91,031.94 90,672.02
100 1510 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 800.00 400.00 1,200.00 1,200.00
100 1510 51 2100 Health Insurance Benefits 9,240.00 1,379.00 7,861.00 5,915.19 1,945.81 6,892.50 7,291.00
100 1510 51 2200 FICA Soc Sec Contribution 5,978.00 108.00 5,870.00 3,747.56 2,122.44 5,594.41 5,531.98
100 1510 51 2300 FICA Medicare Contributio 1,398.00 25.00 1,373.00 876.50 496.50 1,308.39 1,293.66
100 1510 51 2400 Retirement Contributions 9,175.00 100.00 9,075.00 6,046.80 3,028.20 8,062.95 9,241.80
100 1510 51 2700 Workers Compensation 309.00 6.00 303.00 269.44 33.56 239.06 283.78
100 1510 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 122,513.00 4,355.00 118,158.00 78,923.27 39,234.73 114,329.25 115,514.24
100 1510 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 1510 52 3100 Property/Liability Insura 2,000.00 100.00 1,900.00 333.33 1,566.67 1,423.38 1,960.00
100 1510 52 3500 Travel & Related Expenses 6,400.00 2,550.00 3,850.00 1,670.48 2,179.52 475.40 6,433.76
100 1510 52 3600 Dues & Fees 300.00 0.00 300.00 231.40 68.60 210.00 120.00
100 1510 52 3700 Educ & Training 4,600.00 0.00 4,600.00 4,307.00 293.00 780.00 2,237.25
52 Total 13,300.00 2,650.00 10,650.00 6,542.21 4,107.79 3,260.78 10,751.01
100 1510 53 1100 Supplies & Materials 470.00 0.00 470.00 384.62 85.38 288.33 300.00
100 1510 53 1210 Water/Sewer Chgs 130.00 30.00 100.00 46.89 53.11 84.83 111.79
100 1510 53 1230 Electricity 1,500.00 0.00 1,500.00 840.32 659.68 1,272.45 1,277.71
100 1510 53 1310 Food and Functions - (64.00)64.00 63.85 0.15 - -
100 1510 53 1400 Books/Periodicals 500.00 300.00 200.00 - 200.00 - -
100 1510 53 1600 Small Equipment 2,000.00 (330.00)2,330.00 2,330.00 0.00 661.96 -
53 Total 4,600.00 (64.00)4,664.00 3,665.68 998.32 2,307.57 1,689.50
Grand Total 140,413.00 6,941.00 133,472.00 89,131.16 44,340.84 119,897.60 127,954.75
100 1512 51 1100 Salaries & Wages 143,353.00 (10,190.00)153,543.00 103,488.20 50,054.80 103,452.80 118,950.75
100 1512 51 1300 Overtime 2,500.00 0.00 2,500.00 1,588.77 911.23 1,119.43 3,114.03
100 1512 51 1400 Employee Benefits 1,200.00 (3,000.00)4,200.00 1,550.00 2,650.00 3,100.00 4,200.00
100 1512 51 2100 Health Insurance Benefits 31,772.00 (6,267.00)38,039.00 21,361.40 16,677.60 20,827.42 30,338.84
100 1512 51 2200 FICA Soc Sec Contribution 9,187.00 (688.00)9,875.00 6,492.13 3,382.87 6,859.93 7,764.01
100 1512 51 2300 FICA Medicare Contributio 2,149.00 (165.00)2,314.00 1,518.36 795.64 1,604.10 1,815.87
100 1512 51 2400 Retirement Contribution 14,195.00 4,430.00 9,765.00 8,160.72 1,604.28 11,261.00 10,024.00
100 1512 51 2700 Workers Compensation 474.00 18.00 456.00 359.52 96.48 237.80 483.18
100 1512 51 2910 Wellness Incenative 1,125.00 1,125.00 - - 0.00 - -
51 Total 205,955.00 (14,737.00)220,692.00 144,519.10 76,172.90 148,462.48 176,690.68
100 1512 52 1105 County Tax Billing Admin 25,000.00 0.00 25,000.00 19,879.91 5,120.09 21,871.64 20,559.47
100 1512 52 1221 Audit Accounting Fees 37,000.00 0.00 37,000.00 28,450.00 8,550.00 29,900.00 31,200.07
100 1512 52 1300 Service Contracts 9,000.00 (25,425.00)34,425.00 42.00 34,383.00 2,764.29 7,317.72
100 1512 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 1512 52 2110 Garbage Charges 200.00 (70.00)270.00 64.72 205.28 97.89 111.85
100 1512 52 3100 Property & Liability Insu 2,000.00 1,600.00 400.00 1,583.33 (1,183.33)- -
100 1512 52 3220 Postage & Freight 400.00 0.00 400.00 152.30 247.70 212.56 118.56
100 1512 52 3300 Advertising 5,200.00 0.00 5,200.00 2,165.00 3,035.00 1,625.00 1,910.00
100 1512 52 3400 Printing & Binding 1,000.00 9.00 991.00 - 991.00 - 223.51
100 1512 52 3500 Travel & Related 7,000.00 125.00 6,875.00 6,236.26 638.74 2,205.99 683.42
100 1512 52 3600 Dues and Fees 800.00 300.00 500.00 10,750.99 (10,250.99)359.48 453.04
100 1512 52 3700 Education and Training 5,000.00 581.00 4,419.00 4,418.00 1.00 1,728.34 299.00
100 1512 52 3850 Contract Labor 17,000.00 50.00 16,950.00 6,747.08 10,202.92 7,605.13 14,995.31
100 1512 52 3990 Service Charges, Late Fee 38,000.00 101.00 37,899.00 12,437.26 25,461.74 37,648.74 32,427.53
52 Total 147,600.00 (22,729.00)170,329.00 92,926.85 77,402.15 106,391.06 110,299.48
100 1512 53 1100 Supplies & Materials 4,000.00 239.00 3,761.00 3,721.88 39.12 3,661.15 3,265.43
100 1512 53 1400 Books/Periodicals 500.00 261.00 239.00 239.00 0.00 - -
100 1512 53 1600 Small Equipment 500.00 (4,709.00)5,209.00 5,208.22 0.78 1,599.57 742.98
100 1512 53 1703 Cash - Over/Short Deposit 100.00 0.00 100.00 (2.06) 102.06 5.85 (11.27)
100 1512 53 1720 Uniforms 1,500.00 568.00 932.00 928.09 3.91 - -
53 Total 6,600.00 (3,641.00)10,241.00 10,095.13 145.87 5,266.57 3,997.14
100 1512 55 1010 Indirect Allocation - Accounting (125,028.00) 0.00 (125,028.00) (105,020.82) (20,007.18)84,663.96)(140,027.76)
55 Total (125,028.00) 0.00 (125,028.00) (105,020.82) (20,007.18)- (140,027.76)
Grand Total 235,127.00 (41,107.00)276,234.00 142,520.26 133,713.74 260,120.11 150,959.54
FINANCE - FINANCE DIRECTOR'S OFFICE
FINANCE - ACCOUNTING DIVISION
29 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1514 51 1100 Salaries & Wages - 0.00 - - 0.00 33,700.00 8,575.00
100 1514 51 1300 Overtime - 0.00 - - 0.00 82.44 41.22
100 1514 51 1400 Employee Benefits - 0.00 - - 0.00 400.00 -
100 1514 51 2100 Health Insurance Benefits - 0.00 - - 0.00 4,556.72 1,853.94
100 1514 51 2200 FICA Soc Sec Contribution - 0.00 - - 0.00 2,007.43 534.21
100 1514 51 2300 FICA Medicare Contributio - 0.00 - - 0.00 452.93 124.94
100 1514 51 2400 Retirement Contributions - 0.00 - - 0.00 - 4,543.00
100 1514 51 2700 WorkersCompensation - 0.00 - - 0.00 54.26 -
100 1514 53 1100 Supplies & Materials - 0.00 - - 0.00 150.00 112.24
Grand Total - 0.00 - - - 41,403.78 15,784.55
100 1517 51 1100 Salaries & Wages 48,576.00 691.00 47,885.00 31,813.76 16,071.24 45,857.00 48,095.63
100 1517 51 1300 Overtime 500.00 0.00 500.00 1,145.74 (645.74)1,399.53 2,723.25
100 1517 51 2100 Health Insurance Benefits 9,078.00 1,465.00 7,613.00 5,763.27 1,849.73 6,689.94 7,053.00
100 1517 51 2200 FICA Soc Sec Contribution 3,066.00 66.00 3,000.00 2,043.50 956.50 2,899.00 3,150.75
100 1517 51 2300 FICA Medicare Contributio 717.00 15.00 702.00 477.92 224.08 678.00 736.85
100 1517 51 2400 Retirement Contributions 5,023.00 313.00 4,710.00 3,135.12 1,574.88 4,996.84 4,924.92
100 1517 51 2700 Workers Compensation 158.00 3.00 155.00 146.42 8.58 136.60 138.74
100 1517 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 67,493.00 2,928.00 64,565.00 44,525.73 20,039.27 62,656.91 66,823.14
100 1517 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 1517 52 3220 Postage & Freight 1,600.00 600.00 1,000.00 724.86 275.14 665.07 715.80
100 1517 52 3500 Travel & Related 300.00 0.00 300.00 - 300.00 629.00 -
100 1517 52 3700 Education & Training 1,000.00 (386.00)1,386.00 190.00 1,196.00 375.00 355.90
52 Total 2,900.00 214.00 2,686.00 914.86 1,771.14 2,041.07 1,071.70
100 1517 53 1100 Supplies & Materials 2,500.00 1,000.00 1,500.00 794.66 705.34 405.06 512.19
53 Total 2,500.00 1,000.00 1,500.00 794.66 705.34 405.06 512.19
100 1517 55 1005 Indirect Allocation - A /P (38,144.00) 0.00 (38,144.00) (28,616.13) (9,527.87)25,244.64)(38,154.84)
55 Total (38,144.00) 0.00 (38,144.00) (28,616.13) (9,527.87)- (38,154.84)
Grand Total 34,749.00 4,142.00 30,607.00 17,619.12 12,987.88 65,103.04 30,252.19
100 1519 51 1100 Salaries & Wages 42,997.00 4,743.00 38,254.00 24,340.80 13,913.20 25,398.00 -
100 1519 51 1300 Overtime 1,000.00 0.00 1,000.00 134.86 865.14 41.22 -
100 1519 51 1400 Employee Benefits - 0.00 - - 0.00 700.00 -
100 1519 51 2100 Health Insurance Benefits 9,025.00 1,439.00 7,586.00 4,470.54 3,115.46 2,200.00 -
100 1519 51 2200 FICA Soc Sec Contribution 2,751.00 317.00 2,434.00 1,517.52 916.48 1,640.00 -
100 1519 51 2300 FICA Medicare Contributio 643.00 74.00 569.00 354.87 214.13 400.00 -
100 1519 51 2400 Retirement Contributions 4,495.00 909.00 3,586.00 - 3,586.00 6,823.36 2,127.07
100 1519 51 2700 Workers Compensation 142.00 16.00 126.00 121.81 4.19 145.00 144.70
100 1519 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 61,428.00 7,873.00 53,555.00 30,940.40 22,614.60 37,347.58 2,271.77
100 1519 52 3500 Travel & Related 4,750.00 3,640.00 1,110.00 1,106.92 3.08 755.65 -
100 1519 52 3700 Education & Training 2,420.00 2,284.00 136.00 - 136.00 325.00 -
52 Total 7,170.00 5,924.00 1,246.00 1,106.92 139.08 1,080.65 -
100 1519 53 1100 Supplies & Materials 500.00 (54.00)554.00 554.00 0.00 312.89 156.49
100 1519 53 3400 Printing & Binding 350.00 350.00 - - 0.00 - -
100 1519 53 3220 Postage & Freight 200.00 200.00 - - 0.00 - -
100 1519 53 1720 Uniforms 200.00 200.00 - - 0.00 - -
53 Total 1,250.00 696.00 554.00 554.00 0.00 312.89 156.49
100 1519 55 1008 Indirect Allocation - Payroll (17,000.00) (4,169.00)(12,831.00) (13,334.85) 503.85 (4,895.64) (17,779.80)
55 Total (17,000.00) (4,169.00)(12,831.00) (13,334.85) 503.85 (4,895.64) (17,779.80)
Grand Total 52,848.00 10,324.00 42,524.00 19,266.47 23,257.53 33,845.48 (15,351.54)
Grand Total Finance Department:463,137.00 (19,700.00) 482,837.00 268,537.01 214,299.99 520,370.01 309,599.49
FINANCE - PAYROLL DIVISION
FINANCE - REVENUE DIVISION
FINANCE - ACCOUNTS PAYABLE DIVISION
30 | Page
1530 Legal
Statement of Service
The mission of the City Attorney is to provide timely and effective legal advice and professional representation to the
City’s elected officials, departments and agencies. The City Attorney has the responsibility of responding to requests for
advice and in answering lawsuits in a manner as to eliminate or minimize legal difficulties and damages before decisions
are made which might create legal problems.
Legal: Budget, $247,000
• 100.1530.55.5500, Insurance Deductibles – GIRMA, $5,000 – This covers the City’s $2,000 deductibles
with our liability insurance company, GIRMA.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1530 52 1200 Legal Gen Government - 0.00 - - 0.00 495.00 -
100 1530 52 1203 Legal/Lawsuits/All Depts 240,000.00 0.00 240,000.00 102,979.38 137,020.62 226,757.37 278,095.32
100 1530 52 1204 Legal/Ethics Comm 2,000.00 0.00 2,000.00 - 2,000.00 - -
100 1530 55 5500 Insurance Deductibles - G 5,000.00 395.00 4,605.00 - 4,605.00 4,285.20 4,000.00
GRAND TOTAL 247,000.00 395.00 246,605.00 102,979.38 143,625.62 231,537.57 282,095.32
LEGAL
31 | Page
1535 Information Technology
Statement of Service
The mission of the IT department is to provide secure, efficient, innovative, and cost effective data communication
services that will support and enhance the business operations of the City, and enable staff to better serve the citizens of
Tybee Island.
Objectives
• Maintain Network Operating System infrastructures to ensure minimum down time.
• Maintain server infrastructure.
• Expand and maintain data backup systems for data integrity.
• Assist and maintain data security and compliancy for departments.
• Maintain email system.
• Improve data system performance and availability.
• Maintain and upgrade existing applications as necessary.
• Select and purchase new computers and related hardware and software applications.
• Update and maintain City of Tybee website
• Manage the City’s social media initiatives.
• Coordinate City newsletter for publishing in the monthly water bill.
Information Technology Department: Budget, $632,986
The IT Department’s budget decreased by ($153,619) from $786,890 to $632,986 due to the following:
• Salary and Benefits increased by $15,871 due to a position classification with a salary increase and due a 5% increase health insurance costs;
• Purchased Contract Services increased by $46,090 from $342,560 to $388,650 primarily due to the following:
o 100.1535.52.1300, Service Contracts increased by $11,090 from $251,560 to $262,650:
32 | Page
o 100.1535.52.3201, Telephone/Internet Services increased by $20,050 from $57,400 to $77,450.
o 100.1535.53.1600, Small Equipment, decreased by ($3,000) from $30,000 to $27,000. The following items will
be purchased:
Small Equipment Cost
Cradlepoints $14,000.00
Ipads $2,000.00
Surv Cams $4,000.00
Wifi $2,500.00
SB Cam $3,000.00
Ama Radio $1,500.00
Total $27,000.00
• The capital budget decreased by ($213,000) from $233,000 to $20,000 because the department planned to
purchase a mobile command trailer in the current year; however, the trailer will not be available until FY2019. For FY2019’s budget, the mobile command unit is budgeted in the SPLOST 2014 budget for
$250,000.
o 100.1535.54.2400, Computers, increased by $5,000, from $15,000 to $20,000 for new computers for
City employees.
Vendor Name Contract Amount
Speros $92,000.00
Tyler Tech $80,000.00
Laserfiche/Municode $28,600.00
SAGIS $10,000.00
Civic Plus $10,000.00
Civic Ready $6,000.00
Pubworks $1,000.00
GoDaddy $150.00
Iron Mountain $2,000.00
ELS $18,000.00
Dropbox $100.00
Leightronix $2,400.00
Comcast TV $2,500.00
dLvr.it $100.00
Archive Social $2,400.00
Survey Monkey $275.00
BIS Digital $2,625.00
ECM $4,500.00
Total $262,650.00
Vendor Name Contract Amount
Verizon $27,000.00
Comcast $22,800.00
WS/ATT $23,400.00
Mackay $4,000.00
Pioneer $250.00
Total $77,450.00
33 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1535 51 1100 Salaries & Wages 134,961.00 10,606.00 124,355.00 78,707.80 45,647.20 116,195.51 115,468.17
100 1535 51 1300 Overtime 7,000.00 0.00 7,000.00 2,486.45 4,513.55 181.70 395.00
100 1535 51 1400 Employee Benefits 6,000.00 0.00 6,000.00 4,000.00 2,000.00 6,000.00 6,000.00
100 1535 51 2100 Health Insurance Benefits 22,828.00 3,157.00 19,671.00 14,391.47 5,279.53 17,361.24 18,340.31
100 1535 51 2200 FICA Soc Sec Contribution 9,220.00 704.00 8,516.00 5,176.44 3,339.56 7,382.83 7,360.36
100 1535 51 2300 FICA Medicare Contributio 2,156.00 164.00 1,992.00 1,210.60 781.40 1,726.59 1,721.32
100 1535 51 2400 Retirement Contributions 12,475.00 455.00 12,020.00 7,996.88 4,023.12 13,072.95 12,512.16
100 1535 51 2700 Workers Compensation 476.00 35.00 441.00 362.04 78.96 324.65 328.97
100 1535 51 2910 Wellness Incenative 750.00 750.00 - - 0.00 - -
51 Total 195,866.00 15,871.00 179,995.00 114,331.68 65,663.32 162,245.47 162,126.29
100 1535 52 1300 Service Contracts 262,650.00 11,090.00 251,560.00 213,630.52 37,929.48 161,774.50 251,009.60
100 1535 52 1325 Contract Services - Class - 0.00 - - 0.00 743.00 -
100 1535 52 2110 Garbage Charges 50.00 0.00 50.00 27.93 22.07 41.73 46.98
100 1535 52 2201 Repair/Maint-Buildings 10,000.00 5,000.00 5,000.00 1,561.70 3,438.30 1,075.00 3,336.47
100 1535 52 2203 Repair/Maint-Equipt 10,000.00 4,000.00 6,000.00 4,477.61 1,522.39 5,329.88 10,767.83
100 1535 52 2320 Rent- Equip & Vehicles 22,000.00 8,000.00 14,000.00 7,791.71 6,208.29 7,009.73 15,096.19
100 1535 52 3100 Property & Liability Insu 2,000.00 1,050.00 950.00 791.67 158.33 685.44 950.00
100 1535 52 3201 Telephone/Internet Costs 77,450.00 20,050.00 57,400.00 36,666.42 20,733.58 62,171.61 69,676.14
100 1535 52 3203 Cell Phones - 0.00 - - 0.00 5,559.84 -
100 1535 52 3600 Dues and fees - (100.00)100.00 - 100.00 - 18.51
100 1535 52 3700 Educ & Training 2,500.00 (2,500.00)5,000.00 - 5,000.00 - 125.00
100 1535 52 3850 Contract Services 2,000.00 (500.00)2,500.00 1,250.00 1,250.00 5,203.17 2,300.00
52 Total 388,650.00 46,090.00 342,560.00 266,197.56 76,362.44 249,593.90 353,326.72
100 1535 53 1100 Supplies & Materials 500.00 0.00 500.00 (288.06) 788.06 550.00 2,435.82
100 1535 53 1210 Water/Sewer Chgs 70.00 20.00 50.00 32.45 17.55 36.19 58.17
100 1535 53 1230 Electricity 900.00 400.00 500.00 437.05 62.95 895.35 649.94
100 1535 53 1600 Small Equipment 27,000.00 (3,000.00)30,000.00 23,243.07 6,756.93 36,466.29 40,135.94
53 Total 28,470.00 (2,580.00)31,050.00 23,424.51 7,625.49 37,947.83 43,279.87
100 1535 54 2100 Machinery & Equipment - (200,000.00)200,000.00 - 200,000.00 6,500.00 -
100 1535 54 2400 Computers 20,000.00 5,000.00 15,000.00 7,206.16 7,793.84 14,548.54 6,267.88
100 1535 54 2500 Capital Software Purchase - (18,000.00)18,000.00 16,925.00 1,075.00 - -
54 Total 20,000.00 (213,000.00)233,000.00 24,131.16 208,868.84 21,048.54 6,267.88
Grand Total 632,986.00 (153,619.00)786,605.00 428,084.91 358,520.09 470,835.74 565,000.76
INFORMATION TECHNOLOGY
34 | Page
1540 Human Resources
Statement of Service
The mission of the Human Resources Department is to remain committed to providing quality services to all employees.
With the guidance of the City Manager and with respect to all federal/state laws, the HR department strives to excel in the
following core Objectives:
• Work in collaboration with department heads to recruit top candidates.
• Create innovative and employee valued training programs.
• Create a diverse, healthy, and safe work environment for all employees
• Meticulously select benefit plans
• Offer rewarding compensation plans
Objectives
• Advertise open positions in newspapers, on website, and in City Hall.
• Provide background checks on potential employees to insure hire of quality staff.
• Coordinate drug screens for potential new hires.
• Provide comprehensive orientation for new employees, including processing all paperwork, education on policies,
and insurance documents.
• Work with Benefits Broker to maximize options for optimum healthcare rates.
• Enhance employee involvement by providing recognition programs and assisting supervisors with employee
relations and personnel issues.
• Coordinate Employee Wellness Program
• Compensation administration
• Review, maintain and update employee handbook annually.
• Continue to attend training to stay abreast of current HR laws and practices.
Human Resources Department: Budget $139,547
The Human Resources Department’s budget increase by $19,667 from $119,880 to $139,547 including the following:
• Salary and Benefits increased by $13,587 primarily due to classification pay increase in the current year; 5%
increase in health insurance; $1,000 increase the wellness incentives; and $2,000 increase to start a formal
safety program;
• Purchased Contract Services increased by $6,445 from $16,985 to $23,430 due to the following:
o 100.1540.52.3850, Contract Services, increased by $5,000 from $1,000 to $6,000 in order to hire
contracted labor to scan personnel files.
35 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1540 51 1100 Salaries & Wages 76,830.00 8,060.00 68,770.00 42,767.82 26,002.18 61,524.74 61,286.42
100 1540 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 2,000.00 1,000.00 3,000.00 3,000.00
100 1540 51 2100 Health Insurance Benefits 9,159.00 1,463.00 7,696.00 5,813.49 1,882.51 6,756.90 7,132.00
100 1540 51 2200 FICA Soc Sec Contribution 4,973.00 393.00 4,580.00 2,756.32 1,823.68 3,879.64 3,885.30
100 1540 51 2300 FICA Medicare Contributio 1,163.00 91.00 1,072.00 644.63 427.37 907.33 908.64
100 1540 51 2400 Retirement Contributions 6,420.00 160.00 6,260.00 4,155.12 2,104.88 6,989.76 6,510.72
100 1540 51 2700 Workers Compensation 257.00 45.00 212.00 186.38 25.62 170.76 175.27
100 1540 51 2900 Wellness Benefits 4,000.00 1,000.00 3,000.00 1,704.23 1,295.77 3,410.54 1,350.00
100 1540 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
100 1540 51 2920 Safety Program 2,000.00 2,000.00 - - 0.00 - -
51 Total 108,177.00 13,587.00 94,590.00 60,027.99 34,562.01 86,639.67 84,248.35
100 1540 52 1120 Management Support Activi 2,650.00 950.00 1,700.00 1,619.22 80.78 1,575.96 1,475.19
100 1540 52 1231 Drug Testing 4,500.00 0.00 4,500.00 818.70 3,681.30 4,040.90 6,606.74
100 1540 52 1275 Employee Assistance Expen 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00
100 1540 52 1300 Contract Services - 0.00 - - 0.00 - 91.00
100 1540 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 1540 52 2110 Garbage 30.00 0.00 30.00 16.31 13.69 24.45 27.41
100 1540 52 3100 Property & Liability Insu 300.00 20.00 280.00 233.33 46.67 206.19 280.00
100 1540 52 3220 Postage 450.00 0.00 450.00 126.88 323.12 322.57 221.28
100 1540 52 3300 Advertising 1,000.00 0.00 1,000.00 336.00 664.00 293.54 395.00
100 1540 52 3500 Travel & Related Expenses 900.00 0.00 900.00 554.13 345.87 571.00 2,480.69
100 1540 52 3600 Dues and Fees 900.00 475.00 425.00 322.33 102.67 315.00 525.00
100 1540 52 3700 Educ & Training 1,200.00 0.00 1,200.00 912.00 288.00 803.00 1,200.00
100 1540 52 3725 Education & Training -Int 2,000.00 0.00 2,000.00 - 2,000.00 - -
100 1540 52 3850 Contract Services 6,500.00 5,000.00 1,500.00 513.00 987.00 - 997.40
52 Total 23,430.00 6,445.00 16,985.00 8,451.90 8,533.10 11,524.61 17,299.71
100 1540 53 1100 Supplies & Materials 900.00 0.00 900.00 387.53 512.47 567.60 917.82
100 1540 53 1210 Water Sewer Chgs 40.00 10.00 30.00 15.89 14.11 21.17 33.99
100 1540 53 1230 Electricity 400.00 (175.00)575.00 255.57 319.43 433.71 380.06
100 1540 53 1312 Employee Appreciation Lun 2,500.00 0.00 2,500.00 1,845.99 654.01 2,145.90 1,875.00
100 1540 53 1710 Employee Appreciation Awa 500.00 0.00 500.00 147.80 352.20 323.71 306.41
53 Total 4,340.00 (165.00)4,505.00 2,652.78 1,852.22 3,492.09 3,513.28
100 1540 57 2012 Unitied Way Coastal Empir 3,000.00 (200.00)3,200.00 2,022.48 1,177.52 - 4,102.29
100 1540 57 2100 Flowers 600.00 0.00 600.00 - 600.00 - 452.50
57 Total 3,600.00 (200.00)3,800.00 2,022.48 1,777.52 - 4,554.79
Grand Total 139,547.00 19,667.00 119,880.00 73,155.15 46,724.85 101,656.37 109,616.13
HUMAN RESOURCES
36 | Page
2650 Municipal Court
Statement of Service
The mission of the Municipal Court department is to provide high quality customer service in an efficient, professional,
and fair manner; and in doing so, maintain the public’s respect, confidence and satisfaction. The department uses available
tools and programs to reduce instances of recidivism and make the Tybee community safer.
Team Focus
Operations – Ensure that justice is administered in a fair, impartial, professional, and efficient manner
Customer Service - Provide the highest quality of customer service to the public and employees of the City of Tybee
Island.
Education – Provide training opportunities for court personnel to ensure mandated training is complete and the court is
providing quality services.
Internal – Provide a supportive work environment in order to maintain an energetic, engaged, professional, and healthy
workforce.
Objectives
1. Provide ongoing training for all Municipal Court Clerks.
2. Become more proficient in processing of the Municipal Court funds.
3. Update department web pages.
4. Explore e-payment solutions to identify a way to reduce credit card fees or possibly eliminate them.
5. Survey court customers and city employees to measure the Court’s successes as well as its deficiencies.
.
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Highlights
The Municipal Court budget request for fiscal year 2018-2019 is $297,760 which is an increase of $134,114 compared to
the current year’s budget. The reason for the increase is due to personnel costs and operating costs related to removing
the court completely from the Police Department. This is necessary to ensure adequate internal controls and provide the
court with an independence of all other departments
Municipal Court: Budget $297,835
Municipal Court’s Department’s budget increased by $134,189 from $163,646 because the personnel costs and operating
costs related to managing the court was re-allocated from the Police Department’s budget to properly establish a budget
for the Municipal Court are required.
• Salary and Benefits cost increased by $96,463 due a Court Administrator position being added to oversee the
daily operations of the court’s staff and accounting functions. The court’s budget includes personnel and
benefit costs for three employees who directly manage those operations daily. In addition, the health
insurance line item includes 5% increase expected in January of 2019.
Purchased Contracted Services increased by $13,813 from $20,200 to $34,013 due to the following:
• 100-2650-52-1101 Legal Judge – ($5,000) based on current costs;
• 100-2650-52-3500 – Travel and Related Expenses - $1,600 increase for travel 2 Clerks ,2 Judges and 1 Court
Administrator;
• 100-2650-52-3600 – Dues & Fees – $1,000.00 unchanged. Judges Dues, Clerk’s Notary;
• 100-2650-52-3700 – Education and Training - $4,500.00 increase. Classes for 3 Clerks and 2 Judges; and
• 100-2650-52-3901 – Credit Card Services - $12,000 is added to pay for the merchant services costs;
Supplies increased by $23,913 from $2,100 to $ 26,013 due to the following:
• 100.2650.53.1100 – Supplies & Materials increased by $7,700
• 100.2650.53.1230 – Electricity is added with a budget of $6,425; and
• 100.2650.53.2325 – Armored Car Service is added with a budget of $9,000;
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 2650 51 1100 Salaries & Wages 158,920.00 68,993.00 89,927.00 57,138.45 32,788.55 - 80,095.53
100 2650 51 1300 Overtime 1,500.00 500.00 1,000.00 1,289.85 (289.85)- 3,341.19
100 2650 51 1400 Employee Benefits 3,000.00 3,000.00 - - 0.00 - 200.00
100 2650 51 2100 Health Insurance Benefits 30,842.00 12,349.00 18,493.00 13,722.06 4,770.94 - 13,475.27
100 2650 51 2200 FICA Soc Sec Contribution 10,179.00 4,542.00 5,637.00 3,622.57 2,014.43 - 5,185.46
100 2650 51 2300 FICA Medicare Contributio 2,381.00 1,063.00 1,318.00 847.22 470.78 - 1,212.72
100 2650 51 2400 Retirement Contributions 14,337.00 4,657.00 9,680.00 6,450.00 3,230.00 - 9,305.67
100 2650 51 2700 Workers Compensation 525.00 234.00 291.00 264.48 26.52 - 139.48
100 2650 51 2910 Wellness Incenative 1,125.00 1,125.00 - - 0.00 - -
51 Total 222,809.00 96,463.00 126,346.00 83,334.63 43,011.37 - 112,955.32
100 2650 52 1101 Legal - Judge 5,000.00 (5,000.00)10,000.00 1,600.00 8,400.00 2,400.00 2,400.00
100 2650 52 1300 Service Contracts 1,500.00 0.00 1,500.00 172.00 1,328.00 - 454.00
100 2650 52 1385 Custody - Food Supplies 600.00 0.00 600.00 303.09 296.91 - -
100 2650 52 3100 Property/Liability Insura 500.00 300.00 200.00 166.67 33.33 - 200.00
100 2650 52 3500 Travel & Related Expenses 4,000.00 1,600.00 2,400.00 1,238.61 1,161.39 - 423.24
100 2650 52 2110 Garbage 163.00 163.00 - - 0.00 - -
100 2650 52 2130 Custodial 2,250.00 2,250.00 - - 0.00 - -
100 2650 52 3220 Postage & Freight 500.00 500.00 - - 0.00 - -
100 2650 52 - 0.00 - - 0.00 - -
100 2650 52 - 0.00 - - 0.00 - -
100 2650 52 3901 Credit Card Service Charges 12,000.00 12,000.00 - - 0.00 - -
100 2650 52 3600 Dues & Fees 1,000.00 0.00 1,000.00 - 1,000.00 - -
100 2650 52 3700 Educ & Training 6,500.00 2,000.00 4,500.00 1,725.00 2,775.00 - 325.00
52 Total 34,013.00 13,813.00 20,200.00 5,205.37 14,994.63 2,400.00 3,802.24
100 2650 53 1100 Supplies & Materials 8,000.00 7,700.00 300.00 299.66 0.34 - 299.41
100 2650 53 1210 Water/Sewer Charges 188.00 188.00 - - 0.00 - -
100 2650 53 1230 Electricity 6,425.00 6,425.00 - - 0.00 - -
100 2650 53 1720 Uniforms 600.00 600.00 - - 0.00 - -
100 2650 53 2325 Armored Car Service 9,000.00 9,000.00 - - 0.00 - -
100 2650 53 1400 Books/Periodicals 550.00 0.00 550.00 548.10 1.90 - -
100 2650 53 1600 Small Equipment 1,150.00 0.00 1,150.00 - 1,150.00 - -
100 2650 53 1703 Cash- Over/Short 100.00 0.00 100.00 - 100.00 - -
53 Total 26,013.00 23,913.00 2,100.00 847.76 1,252.24 - 299.41
100 2650 57 1008 Indigent Defense Fees 15,000.00 0.00 15,000.00 5,000.04 9,999.96 10,000.01 9,166.32
57 Total 15,000.00 0.00 15,000.00 5,000.04 9,999.96 10,000.01 9,166.32
Grand Total 297,835.00 134,189.00 163,646.00 94,387.80 69,258.20 12,400.01 126,223.29
MUNICIPAL COURT
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3210 Police
Statement of Service- Police Administration
The mission of Police Administration is to consistently seek and find ways to promote, preserve and deliver quality
security and safety services to the community. TIPD strives to promote a commitment to quality performance from all
members of the department by providing the foundation upon which all operational decisions and organizational
directives will be formed. Directives include rules, regulations, and standard operating policies, procedures, and practices.
Member of the department are expected to consistently work in a quality manner during the daily performance of their
duties, job responsibilities, and work tasks. Performance standards include the oath of office, code of ethics, agency
standards, operating procedures, general orders, and City-wide policies.
The Police administration function:
• Maintains standards to ensure statewide certification from the Georgia Association of Chiefs of Police
• Plans, directs, and manages the department, including patrol services, investigations, communications, training,
community policing, and public relations
• Develops, implements, and enforces departmental rules, regulations, standard operating procedures,
policies, philosophies, and programs.
• Monitors and ensures the scheduling and assigning of work, the instruction and training of employees, the work and performance of employees, as well as exercising disciplinary action when necessary.
• Provides technical knowledge and problem solving.
• Prepares the departmental operating budget for review and consideration by the City Manager, Mayor, and
City Council; monitors and controls the expenditure of all departmental funds; reviews purchase orders and other financial forms requiring department head approval.
• Monitors the security and tracking of evidence, records, and tickets.
• Recruits, selects, and hires departmental employees.
• Develops and supervises the hiring process including testing, interviews, background investigations, and job offers.
• Prepares correspondence, reports, and other written documents; reviews and approves law enforcement forms, reports, evaluations, media releases, and other administrative paperwork and documentation.
• Directs the internal affairs function of investigating citizen complaints and employee grievances.
Objectives
• Ensure that police services are handled in a professional and timely manner.
• Continue to meet statewide certification standards.
• Continue the process to achieve national accreditation from the Commission on
• Accreditation for Law Enforcement Agencies Inc. (CALEA).
• Improve benefit package for police officers for purposes of improving recruitment and retention efforts.
• Upgrade technological capabilities, ensuring that computer systems and equipment are functional and serve the department to their maximum potential.
• Review current processes and programs to evaluate efficiency of deployment of manpower in order to maintain the highest possible level of service delivery.
Statement of Service- CID
The mission of the Criminal Investigation Division is the protection of persons, the apprehension of criminals, the
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recovery of property, and the prevention of crime. The mission is accomplished by the following objectives:
• Maximize the use of all available resources to solve crimes and apprehend suspects, and recover stolen property.
• Process crime scenes and collect and preserve evidence.
Statement of Service- Police Patrol Division
The mission of the Patrol Division is to provide the highest quality of Police services while maintaining and improving the
quality of life for citizens, businesses, and the motoring public in a professional, courteous, and empathetic manner. This
mission is accomplished by an array of functions and duties, including:
• Preventative patrols of neighborhoods and businesses.
• Interaction with the public to foster better community relations.
• Responding to calls for service.
• Compiling incident reports.
• Assisting persons in need.
• Providing assistance to investigative personnel.
• Taking enforcement action in matters related to the assignment,
• Investigation of offenses, crimes, traffic accidents, disturbances, and all other incidents that require police service.
Objectives
1. Maintain a safe environment for citizens to travel on the roadways
• Participate in all GOHS traffic enforcement initiatives throughout the year (Click It or Ticket, Summer
HEAT, Operation Zero Tolerance, etc.)
• Attend monthly GOHS meetings
• Conduct specialized traffic details that target seatbelt usage and distracted driving
• Conduct three saturation patrols during Operation Zero Tolerance, which target impaired drivers.
2. Enhance officer’s knowledge in the detection and prosecution of DUI cases.
• Conduct in-service training on DUI prosecution for all patrol officers.
3. Continue the process for utilizing body mounted cameras on patrol.
• Maintain and update SOP for body mounted cameras as needed.
Statement of Service- City Marshall/Code Enforcement
The mission of the City Marshall is to enforce the codes of the City in order to protect the health, safety, and welfare of the
community and, where violations occur, to work with our citizens to achieve compliance through an efficient and fair
process.
Objectives
• Maintain an attractive, safe, and healthy environment in order to provide a high quality of life for our residents and visitors.
• Improve both the appearance and value of residential and business property.
• Provide prompt, courteous, and professional service to the citizens of Tybee Island.
• Encourage responsible property maintenance.
• Maintain open communications and continuing education with the community.
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1. Police Department:
The Police Department’s budget includes Police Administration and Police Park (Beach) Patrol Division.
Police Administration: Budget $2,432,848
Police Administration’s Budget decreased by ($94,688) from $2,527,536 to $2,432,848 from the current year’s
budget partially due to the re-allocation of some of the FY2019 budgeted expenditures to the Municipal Court’s
budget to ensure that the Municipal Court is properly reporting all costs related to operating the court system.
• Personnel & benefits increased by $212,307 due to planned promotions of staff; due to the 3%
increased received in January of 2018; and due to 5% increase in health insurance. Overtime
(3210.51.1300) increased by $30,000 from $50,000 to $80,000 based on prior year’s actual cost;
• Purchased Contracted Services decreased by a net amount of ($3,410) from $222,800 to $219,390
from the current year’s budget primarily due to removal of court related budgeted items from the
Police Department’s budget.
• Supplies increased by $6,950 from $213,980 to $ 220,930 compared to the current year’s budget;
o 100.3210.53.1115, Supplies Ammunition is established for $7,000; the ammunition was
previously budgeted in the Safety Equipment line item, 100.3210.53.1601;
o 100.3210.53.1100, Supplies & Material, increased by $1,500;
o 100.3210.53.1103, Community Police Programs $2,500.00 increase.
o 100.3210.53.1600, Small Equipment budget in the amount $15,000 is established;
o 100.3210.53.1615, Small Equipment – Camera’s $44,150 budget remains unchanged;
o 100-3210-53-1185 – Community Police Program increased by $1,300;
o 100.3210.53.1601, Safety Equipment decreased by ($4,350) from $16,350 to $12,000;
• Capital Outlay decreased by ($310,535) from $319,435 to $8,900;
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o 100.3210.54.1315, Building Improvement’s budget is $8,900 to cover the City’s 15%
match share to purchase storm shutters under the FEMA\GEMA funded hazard
mitigation grants.
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3210 51 1100 Salaries & Wages 1,206,512.00 65,291.00 1,141,221.00 720,683.19 420,537.81 1,173,472.47 1,063,497.03
100 3210 51 1200 Part Time/Seasonal Wages 79,560.00 (139.00)79,699.00 49,289.46 30,409.54 93,644.64 109,480.14
100 3210 51 1300 Overtime 80,000.00 30,000.00 50,000.00 54,063.95 (4,063.95)79,826.97 77,389.69
100 3210 51 1400 Employee Benefits 9,600.00 0.00 9,600.00 4,900.00 4,700.00 9,500.00 7,600.00
100 3210 51 2100 Health Insurance Benefits 312,114.00 98,797.00 213,317.00 153,344.08 59,972.92 208,907.19 198,832.50
100 3210 51 2200 FICA Soc Sec Contribution 85,873.00 6,481.00 79,392.00 51,249.06 28,142.94 83,731.49 76,046.10
100 3210 51 2300 FICA Medicare Contributio 20,083.00 1,515.00 18,568.00 11,985.84 6,582.16 19,582.37 17,806.94
100 3210 51 2400 Retirement Contributions 108,322.00 (3,233.00)111,555.00 74,367.28 37,187.72 122,389.89 117,844.00
100 3210 51 2700 Workers Compensation 72,189.00 4,220.00 67,969.00 64,196.10 3,772.90 53,664.96 67,782.65
100 3210 51 2910 Wellness Incenative 9,375.00 9,375.00 - - 0.00 - -
51 Total 1,983,628.00 212,307.00 1,771,321.00 1,184,078.96 587,242.04 1,844,719.98 1,736,279.05
100 3210 52 1225 Physical Evals 2,500.00 0.00 2,500.00 1,325.00 1,175.00 1,125.00 2,375.00
100 3210 52 1300 Equip Service Contracts 20,000.00 3,000.00 17,000.00 16,468.78 531.22 11,574.09 15,466.52
100 3210 52 1325 Contract Services - Class - 0.00 - - 0.00 10,685.50 -
100 3210 52 2110 Garbage Charges 590.00 (60.00)650.00 383.88 266.12 610.29 645.93
100 3210 52 2130 Custodial 7,750.00 (1,250.00)9,000.00 6,284.34 2,715.66 7,842.50 8,600.29
100 3210 52 2201 Repair/Maint-Buildings 6,000.00 1,000.00 5,000.00 4,864.35 135.65 1,836.89 4,408.96
100 3210 52 2202 Repair/Maint-Vehicles 23,000.00 0.00 23,000.00 13,963.25 9,036.75 20,469.83 28,027.37
100 3210 52 2203 Repair/Maint-Equipment 7,500.00 0.00 7,500.00 4,467.91 3,032.09 3,040.24 3,424.77
100 3210 52 2320 Rent-Equip & Vehicles 5,000.00 1,500.00 3,500.00 143.00 3,357.00 1,363.44 2,008.00
100 3210 52 2325 Armored Car Service - (6,500.00)6,500.00 4,454.40 2,045.60 - -
100 3210 52 3100 Property & Liability Insu 92,000.00 10,000.00 82,000.00 68,333.33 13,666.67 70,607.27 101,000.00
100 3210 52 3201 Telephone/ communications 150.00 0.00 150.00 150.00 0.00 - -
100 3210 52 3220 Postage/Freight 400.00 (500.00)900.00 584.97 315.03 698.55 594.60
100 3210 52 3500 Travel & Related Expenses 35,000.00 (2,400.00)37,400.00 32,901.20 4,498.80 16,651.67 21,606.46
100 3210 52 3600 Dues, Fees, Tags & Titles 2,000.00 400.00 1,600.00 727.33 872.67 1,488.30 1,579.00
100 3210 52 3602 Certifications 1,500.00 (100.00)1,600.00 330.00 1,270.00 335.50 1,957.00
100 3210 52 3700 Educ &Training 16,000.00 3,500.00 12,500.00 7,977.94 4,522.06 18,065.00 17,058.46
100 3210 52 3850 Contract Labor - 0.00 - - 0.00 14,037.50 -
100 3210 52 3901 Service Charges - (12,000.00)12,000.00 8,126.82 3,873.18 3,814.34 2,976.59
52 Total 219,390.00 (3,410.00)222,800.00 171,486.50 51,313.50 184,245.91 211,728.95
100 3210 53 1115 Supplies - Ammunition 7,000.00 7,000.00 - - 0.00 - -
100 3210 53 1100 Supplies & Materials 10,000.00 1,500.00 8,500.00 4,198.64 4,301.36 16,783.55 14,121.16
100 3210 53 1103 Investigation & I.D. Supp 2,500.00 1,300.00 1,200.00 886.18 313.82 2,499.87 2,500.00
100 3210 53 1185 Community Police Programs 3,000.00 0.00 3,000.00 2,201.71 798.29 1,458.21 2,681.60
100 3210 53 1190 Animal Control Supplies 250.00 (250.00)500.00 72.61 427.39 41.10 475.77
100 3210 53 1191 Animal Control Costs 150.00 0.00 150.00 100.00 50.00 100.00 100.00
100 3210 53 1210 Water/Sewer Charges 700.00 (50.00)750.00 372.70 377.30 628.53 615.84
100 3210 53 1230 Electricity 25,500.00 (200.00)25,700.00 12,675.79 13,024.21 24,120.84 24,265.87
100 3210 53 1270 Gasoline & Diesel Fuel 52,680.00 0.00 52,680.00 30,694.53 21,985.47 44,156.96 51,942.58
100 3210 53 1310 Food - Officials & Functi 2,500.00 0.00 2,500.00 1,195.95 1,304.05 498.36 1,480.79
100 3210 53 1385 Custody - Food Supplies - 0.00 - - 0.00 367.85 376.07
100 3210 53 1600 Small equipment 15,000.00 500.00 14,500.00 8,203.96 6,296.04 3,104.01 3,620.36
100 3210 53 1601 Safety Equipment 12,000.00 (4,350.00)16,350.00 5,209.09 11,140.91 1,636.00 17,535.09
100 3210 53 1603 Protective Gear 7,500.00 0.00 7,500.00 3,558.70 3,941.30 6,596.50 7,458.88
100 3210 53 1615 Small Equipment-camera's - 0.00 - - 0.00 33,621.04 -
100 3210 53 1616 Small Equipment-radios &44,150.00 0.00 44,150.00 4,240.28 39,909.72 - 44,047.45
100 3210 53 1619 Small Equipment-Storm Dam - 0.00 - - 0.00 - 3,000.00
100 3210 53 1620 Small Equipment-Tech Fees 18,000.00 0.00 18,000.00 7,664.17 10,335.83 19,202.08 22,261.12
100 3210 53 1720 Uniforms & Accessories 20,000.00 1,500.00 18,500.00 10,478.54 8,021.46 12,474.26 19,968.47
53 Total 220,930.00 6,950.00 213,980.00 91,752.85 122,227.15 167,289.16 216,451.05
100 3210 54 2100 Capital Equipment - 0.00 - - 0.00 73,761.84 37,042.57
100 3210 54 2125 Software - Capital - 0.00 - - 0.00 999.92 -
100 3210 54 1315 Building Improvements 8,900.00 8,900.00 - - 0.00 - -
100 3210 54 2129 Machinery & Equipment Sto - (138,435.00)138,435.00 94,108.15 44,326.85 - 16,712.00
100 3210 54 2200 Vehicles - (178,000.00)178,000.00 162,002.54 15,997.46 - -
100 3210 54 2300 Furnitures & Fixtures - (3,000.00)3,000.00 2,097.25 902.75 8,976.46 2,990.98
54 Total 8,900.00 (310,535.00)319,435.00 258,207.94 61,227.06 83,738.22 56,745.55
Grand Total 2,432,848.00 (94,688.00)2,527,536.00 1,705,526.25 822,009.75 2,279,993.27 2,221,204.60
POLICE ADMINISTRATION
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3215- Police Beach Patrol
Statement of Service
Beach Patrol provides for the safety and well-being of the beach patrons of Tybee Island who participate in beach and
ocean related activities. This mission includes educating the public, preventing potential accidents, and intervening when
necessary and appropriate both on the beach and in the adjacent Atlantic Ocean waters. The Beach Patrol fulfills its
mission by: 1. Recruiting and testing the most highly qualified candidates. 2. Employing qualified individuals for
positions within the administration of the organization. 3. Training personnel with the most current information,
technology, and equipment. 4. Outfitting personnel with current, well maintained, and appropriate equipment. Beach
patrol officers can be seen patrolling the beach on foot, in golf carts or UTVs. These types of vehicles allow for both
emergency response and easy access and interaction with the public. The Beach Patrol Unit works hand-in-hand with the
lifeguards, fire department, and police department in order to provide a safe environment for our residents and our
visitors.
Objectives
• To serve and protect the citizens and visitors of Tybee Island, while providing safety and improved quality of life
in our community through excellence in policing.
• Accurate and timely crime reporting and analysis.
• More efficient deployment of personnel.
• Continuous assessment and evaluation of our programs and tactics.
• Timely and effective use of equipment and available resources.
Police Park (Beach) Patrol Division: Bdget $343,480 Police Park Patrol budget increased by $22,444 from $321,036 to $343,480 as compared to the current year’s budget.
• Personnel and Benefit costs increased by $7,444 due to increasing Overtime (100.3210.51.1300) from $5,600 to $10,000;
increasing health insurance $21,696; 3% cola increase in January of 2018 and due to increase in Retirement Contributions.
• 100-3215-52-3100, Property Liability Insurance, a budget of $15,000 is established for this division.
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3215 51 1100 Salaries & Wages 210,487.00 (25,736.00)236,223.00 122,160.28 114,062.72 - 126,139.76
100 3215 51 1200 Part Time/Seasonal Wages - 0.00 - 1,507.00 (1,507.00)95,988.16 21,079.87
100 3215 51 1300 Overtime 10,000.00 4,400.00 5,600.00 11,890.67 (6,290.67)7,410.08 12,405.75
100 3215 51 2100 Health Insurance Benefits 54,142.00 21,696.00 32,446.00 32,889.42 (443.42)103.88 23,741.44
100 3215 51 2200 FICA Soc Sec Contribution 13,785.00 (1,208.00)14,993.00 8,404.71 6,588.29 6,516.51 11,532.98
100 3215 51 2300 FICA Medicare Contributio 3,224.00 (282.00)3,506.00 1,965.61 1,540.39 1,524.14 2,697.26
100 3215 51 2400 Retirement Contributions 15,383.00 6,663.00 8,720.00 5,811.44 2,908.56 - 4,864.20
100 3215 51 2700 Workers Compensation 12,584.00 36.00 12,548.00 4,604.00 7,944.00 1,881.81 3,480.71
100 3215 51 2910 Wellness Incenative 1,875.00 1,875.00 - - 0.00 - -
51 Total 321,480.00 7,444.00 314,036.00 189,233.13 124,802.87 113,424.58 205,941.97
100 3215 52 2203 Repair & Maintain - Equip - 0.00 - - 0.00 1,406.50 1,222.33
100 3215 52 3100 Property & Liability Insu 15,000.00 15,000.00 - - 0.00 - -
52 Total 15,000.00 15,000.00 - - 0.00 1,406.50 1,222.33
100 3215 53 1100 Supplies & Materials 500.00 0.00 500.00 - 500.00 69.83 459.19
100 3215 53 1600 Small Equipment 2,000.00 0.00 2,000.00 805.00 1,195.00 1,493.26 1,840.00
100 3215 53 1601 Safety Equipment 500.00 0.00 500.00 159.60 340.40 350.00 506.55
100 3215 53 1720 Uniforms 4,000.00 0.00 4,000.00 3,011.81 988.19 1,892.00 3,911.36
53 Total 7,000.00 0.00 7,000.00 3,976.41 3,023.59 3,805.09 6,717.10
Grand Total 343,480.00 22,444.00 321,036.00 193,209.54 127,826.46 118,636.17 213,881.40
POLICE - BEACH PATROL DIVISION
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3510 Fire Department
Statement of Service The Tybee Island Fire Department is dedicated to being the best community focused fire and
rescue department that meets the ever changing needs of our community, while ensuring a safe and secure environment
for all through professional development, unity, and teamwork. The department is committed to providing the highest
level of public safety services for our community, by protecting lives and property through fire suppression, emergency
medical response, disaster management, fire prevention, and public education.
The members of the Tybee Island Fire Department are committed to the following values in our interaction with
coworkers and the community:
• Professionalism and preparedness for duty
• Serving with integrity
• Responding with compassion
• Responsibility and Accountability
• Positive attitude and mutual respect
• Diversity
• Commitment to professional excellence
Objectives
• Develop a recruitment program to expand volunteer firefighter numbers.
• Complete all ISO required testing.
• 100% completion of state required training to keep up firefighter certification.
• Expand medical training and protocol in order to offer better service to citizens and visitors.
• Build a training complex that will allow for more realistic training.
• Develop a water rescue team.
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Fire Department
Fire Administration: Budget $874,795
Fire Administration’s budget increased by $358,236 from the current year’s budget of $516,559 to $874,795 due to the
following:
• Personnel and Benefits increased by $300,786 from $361,709 to $662,495 due to addition of three full time
firefighters positions;
• Purchased Contract Services increased by $33,700 from $92,200 to $125,900 primarily due to the following: 100.3510.52.3200, Communications increased by $10,000, from $10,000 to $ 20,000;
100.3510.52.3500, Travel and Related, increased by $10,100 from $4,900 to $ 15,000;
100.3510.52.3603, GA Firefighters Association, $5,000 budget is established for this line item; and
100.3510.52.3700, Education & Training, increased by $1,500 from $5,000 to $6,500.
• Supplies increased by $23,750 from $62,650 to $86,400 primarily due to the following:
100.3510.53.1100, Supplies and Materials increased by $3,000 from $7,000 to $10,000;
100.3510.53.1230, Electricity, increased by $2,900 from $5,400 to $ 8,300; and
100.3510.53.1600, Small Equipment increased by $12,500 from $ 7,500 to $20,000;
49 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3510 51 1100 Salaries & Wages 307,176.00 111,849.00 195,327.00 124,536.77 70,790.23 131,343.51 171,030.08
100 3510 51 1200 Part Time/Seasonal Wages 132,378.00 76,824.00 55,554.00 30,814.53 24,739.47 43,595.26 49,184.52
100 3510 51 1201 Volunteer Awards - 0.00 - - 0.00 300.00 -
100 3510 51 1300 Overtime 45,000.00 32,500.00 12,500.00 16,066.74 (3,566.74)822.77 9,082.74
100 3510 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 1,600.00 800.00 1,700.00 2,400.00
100 3510 51 2100 Health Insurance Benefits 100,651.00 53,903.00 46,748.00 33,878.19 12,869.81 16,733.97 34,392.59
100 3510 51 2200 FICA Soc Sec Contribution 30,354.00 13,876.00 16,478.00 10,798.22 5,679.78 11,021.37 14,365.33
100 3510 51 2300 FICA Medicare Contributio 7,099.00 3,245.00 3,854.00 2,525.37 1,328.63 2,577.56 3,359.68
100 3510 51 2400 Retirement Contributions 19,048.00 4,758.00 14,290.00 9,525.20 4,764.80 8,727.84 8,223.12
100 3510 51 2500 GA Firefighters Pen Fund - (6,000.00)6,000.00 1,325.00 4,675.00 4,400.00 2,950.00
100 3510 51 2600 Unemployment Insurance - 0.00 - - 0.00 - 4,620.00
100 3510 51 2700 Workers Compensation 15,764.00 7,206.00 8,558.00 8,144.30 413.70 4,787.00 7,439.49
100 3510 51 2910 Wellness Incenative 2,625.00 2,625.00 - - 0.00 - -
51 Total 662,495.00 300,786.00 361,709.00 239,214.32 122,494.68 226,009.28 307,047.55
100 3510 52 1325 Contract Services - Class 2,000.00 2,000.00 - 73.00 (73.00)743.00 -
100 3510 52 2110 Garbage 400.00 100.00 300.00 201.81 98.19 262.59 339.66
100 3510 52 2201 Repair & Maintain - Build 17,000.00 2,000.00 15,000.00 4,352.62 10,647.38 2,610.72 9,468.20
100 3510 52 2202 Repair & Maintain - Vehic 15,000.00 2,000.00 13,000.00 11,202.48 1,797.52 12,967.78 12,075.69
100 3510 52 2203 Repair & Maintain - Equip 5,000.00 0.00 5,000.00 3,704.80 1,295.20 8,022.24 5,377.65
100 3510 52 3100 Property & Liability Insu 31,000.00 1,000.00 30,000.00 22,500.00 7,500.00 18,211.45 23,000.00
100 3510 52 3200 Communication 20,000.00 10,000.00 10,000.00 1,045.03 8,954.97 840.81 10,016.65
100 3510 52 3220 Postage & Freight 500.00 0.00 500.00 138.63 361.37 199.54 232.78
100 3510 52 3500 Travel & Related Expenses 15,000.00 10,100.00 4,900.00 3,999.78 900.22 147.01 795.35
100 3510 52 3600 Dues and Fees 500.00 0.00 500.00 154.08 345.92 346.00 444.57
100 3510 52 3603 Ga Firefighters Assoc Co(5,000.00 5,000.00 - - 0.00 (1,092.50) -
100 3510 52 3700 Education & Training 6,500.00 1,500.00 5,000.00 4,035.86 964.14 1,276.22 3,126.09
100 3510 52 3850 Contract Labor 8,000.00 0.00 8,000.00 7,522.08 477.92 300.00 80.00
52 Total 125,900.00 33,700.00 92,200.00 58,930.17 33,269.83 44,834.86 64,956.64
100 3510 53 1100 Supplies & Materials 10,000.00 3,000.00 7,000.00 7,019.42 (19.42)6,052.60 5,787.26
100 3510 53 1102 Flags 100.00 0.00 100.00 - 100.00 - -
100 3510 53 1103 Medical supplies - expend 6,000.00 2,000.00 4,000.00 455.94 3,544.06 2,078.90 2,068.95
100 3510 53 1120 Marine Rescue Operations 300.00 0.00 300.00 - 300.00 - -
100 3510 53 1210 Water & Sewer 1,000.00 100.00 900.00 477.43 422.57 678.91 798.38
100 3510 53 1220 Propane 1,500.00 0.00 1,500.00 526.71 973.29 258.09 365.08
100 3510 53 1230 Electricity 8,300.00 2,900.00 5,400.00 4,381.71 1,018.29 5,767.50 8,381.29
100 3510 53 1270 Gasoline & Diesel Fuel 7,000.00 1,000.00 6,000.00 2,699.30 3,300.70 4,265.66 6,606.29
100 3510 53 1271 Gasoline - EMS Chatham Co 700.00 0.00 700.00 - 700.00 - -
100 3510 53 1300 Volunteer Apprec -Wed Dri 750.00 250.00 500.00 500.00 0.00 1,465.34 516.78
100 3510 53 1400 Books & periodicals 1,000.00 0.00 1,000.00 542.38 457.62 - -
100 3510 53 1600 Small Equipment 20,000.00 12,500.00 7,500.00 6,216.14 1,283.86 10,753.24 11,223.80
100 3510 53 1601 Breathing Apparatus 750.00 0.00 750.00 - 750.00 455.55 -
100 3510 53 1602 Hose, accessories 6,000.00 0.00 6,000.00 - 6,000.00 1,016.00 4,850.00
100 3510 53 1603 Protective gear 9,000.00 0.00 9,000.00 3,640.20 5,359.80 24,702.65 3,058.95
100 3510 53 1710 Volunteer Apprec Awards D 4,000.00 0.00 4,000.00 - 4,000.00 3,450.00 3,775.95
100 3510 53 1720 Uniforms & Accessories 10,000.00 2,000.00 8,000.00 2,018.77 5,981.23 3,746.83 5,072.15
53 Total 86,400.00 23,750.00 62,650.00 28,478.00 34,172.00 64,691.27 52,504.88
100 3510 57 5000 Loss on Disposition of F/- 0.00 - - 0.00 666.67 -
57 Total - 0.00 - - 0.00 666.67 -
Grand Total 874,795.00 358,236.00 516,559.00 326,622.49 189,936.51 336,202.08 424,509.07
FIRE DEPARTMENT ADMINSTRATION
50 | Page
51 | Page
3920 Emergency Management
Statement of Service The mission of the Tybee Island Emergency Management Agency is to protect lives and
property from the threat of all types of major emergencies and disasters, both natural and manmade. This is accomplished
in coordination, conjunction, and collaboration with the Community and all City Departments to maximize the City’s
potential to prepare for, mitigate against, respond to, and recover from and emergency or disaster.
Objectives
• Respond efficiently to the full range of threats facing an island community
• Minimize impacts of emergencies and disasters on the people, property, environment, and economy of the City
• Prepare staff and residents to better protect themselves and others through an effective hazard mitigation plan
• Continue to develop, maintain, update, and expand the plans, and procedures in a comprehensive Emergency Management plan
• Identify equipment needed or any resource shortfalls, and either purchase items in a cost effective manner, or arrange for their availability through the development of agreements with outside entities.
• Develop an effective hurricane evacuation point for critical staff and public safety assets.
2. Emergency Management: Budget $89,582
Emergency Management’s budget increased by net amount of $9,859 from the current year’s budget of $79,723
to $89,582 due to the following:
• Salaries and benefits were increased by $6,405 from $61,748 to $70,747 due to a 3% cola increase in January
of 2018 and due to a 5% health insurance increase expected in January of 2019;
• Purchased Contract Services increased by a net amount of $572.
• 100.3920.52.3225, CRS Awareness, $472 increase
• Supplies increased by $288 from $2,697 to $2,985 due to the following:
• 100.3920.53.1720, Uniforms $100 increase.
52 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3920 51 1100 Salaries and Wages 47,549.00 6,405.00 41,144.00 26,230.69 14,913.31 39,793.43 39,627.73
100 3920 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 800.00 400.00 1,100.00 1,200.00
100 3920 51 2100 Health Insurance Benefits 13,534.00 1,613.00 11,921.00 8,550.72 3,370.28 10,566.90 10,813.92
100 3920 51 2200 FICA Social Security Cont 3,046.00 421.00 2,625.00 1,675.89 949.11 2,535.41 2,531.33
100 3920 51 2300 FICA Medicare Contributio 712.00 98.00 614.00 391.98 222.02 592.98 592.09
100 3920 51 2400 Retirement Contributions 4,066.00 51.00 4,015.00 2,674.24 1,340.76 4,904.33 4,242.48
100 3920 51 2700 Workers Compensation 265.00 36.00 229.00 248.78 (19.78)167.67 247.78
100 3920 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 70,747.00 8,999.00 61,748.00 40,572.30 21,175.70 59,660.72 59,255.33
100 3920 52 1300 Equipment Service 150.00 0.00 150.00 - 150.00 - -
100 3920 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 3920 52 3100 Property & Liability Insu 700.00 100.00 600.00 15,833.33 (15,233.33)453.48 600.00
100 3920 52 3225 CRS - Flood Awareness 12,000.00 472.00 11,528.00 1,372.75 10,155.25 660.00 1,131.60
100 3920 52 3500 Travel and Related 500.00 0.00 500.00 - 500.00 118.72 -
100 3920 52 3700 Education & Training 500.00 0.00 500.00 60.00 440.00 120.00 60.00
100 3920 52 3900 Fire Ext. Maintenance 2,000.00 0.00 2,000.00 1,640.54 359.46 1,776.53 2,057.45
52 Total 15,850.00 572.00 15,278.00 18,906.62 (3,628.62)3,500.73 3,849.05
100 3920 53 1100 Supplies - Emergency Mgmt 1,000.00 288.00 712.00 711.58 0.42 38.49 1,951.44
100 3920 53 1107 Emergency Rations and Sup 1,000.00 0.00 1,000.00 717.78 282.22 810.68 2,715.08
100 3920 53 1600 Small Equipment 535.00 0.00 535.00 - 535.00 59.76 120.00
100 3920 53 1720 Uniforms 450.00 0.00 450.00 205.80 244.20 278.64 240.96
53 Total 2,985.00 288.00 2,697.00 1,635.16 1,061.84 1,187.57 5,027.48
Grand Total 89,582.00 9,859.00 79,723.00 61,114.08 18,608.92 64,349.02 68,131.86
FIRE - EMERGENCY MANAGEMENT
53 | Page
6124 Ocean Rescue
Statement of Service The Tybee Island Ocean Rescue team will provide the highest quality safety services in the
coastal and aquatic environment for the public through rescue, education, outreach, medical aid, beach management,
enforcement and prevention.
Objectives
• Meet all USLA training standards.
• Maintain full staff.
• Develop a reporting system for rescues and incidents.
• Develop a year round training schedule.
• Explore more options for safety on the beach, ie rescue equipment.
Fire – Ocean Rescue: Budget $395,621 Fire Ocean Rescue Division decreased their budget by ($101,200) from $496,821 to $395,621 due to the following:
• Salaries and benefits decreased by ($77,700) due to organizational changes to work structure of the Fire Department.
The Fire Department will reduce the number of seasonal lifeguards hired in order to hire more full time firefighters
under the Fire Department’s Administration budget.
• Purchased Contract Services decreased by ($4,500) due to the following:
o 100.6124.52.2201, Building Maintenance decreased by($5,000); and
o 100.6124.52.3100, Property & Liability Insurance increased by $500.
• Supplies decreased by ($5,000) from $44,768 to $44,200 due to the following:
o 100.6124.53.1600- Small Equipment decreased by ($5,000).
• Capital Outlay decreased by ($14,000) due to the following:
o 100.6124.54.2502 –Capital Equipment, decreased by ($14,000); however, the department requested to
purchase a Kubota for $15,000 in the FY2019 budget that is not included in this budget.
54 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6124 51 1200 Part Time/Seasonal Wages 283,504.00 (70,758.00)354,262.00 138,643.14 215,618.86 319,276.36 295,030.92
100 6124 51 1300 Overtime - (1,200.00)1,200.00 - 1,200.00 - -
100 6124 51 1400 Employee Benefits 1,200.00 1,200.00 - - 0.00 - -
100 6124 51 2200 FICA Soc Sec Contribution 17,652.00 (4,387.00)22,039.00 8,595.89 13,443.11 19,795.20 18,291.95
100 6124 51 2300 FICA Medicare Contributio 4,128.00 (1,026.00)5,154.00 2,010.41 3,143.59 4,629.54 4,277.98
100 6124 51 2700 Workers Compensation 7,459.00 (1,529.00)8,988.00 6,803.46 2,184.54 8,951.69 8,205.71
51 Total 313,943.00 (77,700.00)391,643.00 156,052.90 235,590.10 352,652.79 325,806.56
100 6124 52 1226 Lifeguard Certifications 4,500.00 0.00 4,500.00 350.00 4,150.00 4,797.94 3,165.17
100 6124 52 2201 Repair & Maintain - Build 10,000.00 (5,000.00)15,000.00 - 15,000.00 891.99 15,200.45
100 6124 52 2203 Repair & Maintain - Equip 10,000.00 0.00 10,000.00 1,415.84 8,584.16 5,333.77 6,135.56
100 6124 52 2320 Rental Equip & Vehicles 2,000.00 0.00 2,000.00 - 2,000.00 - 2,196.60
100 6124 52 3100 Property & Liability Insu 5,000.00 500.00 4,500.00 416.67 4,083.33 3,732.71 4,400.00
100 6124 52 3220 Postage 178.00 0.00 178.00 - 178.00 16.98 -
52 Total 31,678.00 (4,500.00)36,178.00 2,182.51 33,995.49 14,773.39 31,097.78
100 6124 53 1100 General Supplies & Materi 10,000.00 0.00 10,000.00 3,437.28 6,562.72 1,599.78 10,191.38
100 6124 53 1104 First Aid Supplies 10,000.00 0.00 10,000.00 493.39 9,506.61 5,264.44 4,845.71
100 6124 53 1270 Gas & Diesel Fuel 5,000.00 0.00 5,000.00 197.63 4,802.37 2,426.45 1,394.59
100 6124 53 1600 Small Equipment 15,000.00 (5,000.00)20,000.00 318.50 19,681.50 14,859.63 5,888.54
100 6124 53 1720 Uniforms 10,000.00 0.00 10,000.00 200.00 9,800.00 6,351.97 6,760.41
53 Total 50,000.00 (5,000.00)55,000.00 4,646.80 50,353.20 30,502.27 29,080.63
100 6124 54 2129 Machinery & Equipment - (14,000.00)14,000.00 - 14,000.00 - -
100 6124 54 2200 Capital Outlay - Vehicles - 0.00 - - 0.00 6,449.00 -
100 6124 54 2505 Lifegrd Capital Equipment - 0.00 - - 0.00 - 13,892.50
54 Total - (14,000.00)14,000.00 - 14,000.00 6,449.00 13,892.50
Grand Total 395,621.00 (101,200.00)496,821.00 162,882.21 333,938.79 404,377.45 399,877.47
FIRE LIFEGUARDS - OCEAN RESCUE DIVISION
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4210 Public Works Administration
Statement of Service
The mission of the Public Works department is to provide high quality construction and maintenance of the following
areas to promote a safe, comfortable, and attractive environment in and around City rights-of-ways, buildings, and
grounds;
• Infrastructure such as the storm water system, streets, signs, and crossovers.
• Public Facilities including municipal buildings, parking lots, sidewalks, cemetery; and
• Amenities to enhance quality of life such as the parks, trails, events, and beach.
• Repair and maintenance of the storm drainage infrastructure and other related facilities located within the
city limits in a condition that provides a superior level of service and safety to the general public.
• Manage a cost effective maintenance program for the City’s parks and greenways to improve quality of
life.
Goals
1. Direct, supervise and coordinate the operations of the Public Works Department to ensure that responsibilities and
projects are performed in the most efficient, practical and cost effective manner.
2. Use the master plan for building and park facilities to assist in a proactive planning and budgeting process to
facilitate short and long term needs, to inform various departments of upcoming facilities’ needs, and assist in the
scheduling of activities.
3. Maintain and improve lines of communication and continuity between Public Works Department and other City
Departments, Council, general public, Georgia Department of Transportation, Georgia Environmental Protection
Division, developers, contractors, tec.
4. Continue to maintain good customer service by monitoring and addressing service requests and work orders in a
timely manner, etc. and strive to improve communications and customer service.
5. Manage design, repair, replacements, relining, etc. of various corrugated metal pipes and other drainage
improvement projects.
6. Monitor, evaluate, and adjust Public Work’s employees’ logistics, structure, and needed work schedules to
accommodate workloads and new initiatives as they arise.
7. Evaluate staffing needs for changing workloads i.e. increasing storm water needs and increasing facilities.
8. Continue to monitor and make improvements to the maintenance programs of the parks, grounds, and trails,
rights-of ways, medians, sidewalks, streets, playgrounds, and City facilities to improve the facilities, productivity,
and costs.
9. Identify, replace and/or acquire additional maintenance equipment. Such items that may or may not be identified
as of yet, could be but not limited to mowers, trucks, weed eaters, chain saws, ditching equipment, blowers,
testing equipment, and other types of equipment.
Objectives
• Construction management of various capital improvement projects such as crossovers.
• Maintenance of streets, parks, trails, playgrounds, buildings, and grounds.
• Complete resurfacing of 1.0 miles on various City streets and complete GaDOT audit process for 2019 LMIG
(Local Maintenance Improvement Grant) resurfacing program.
• Develop 2019 LMIG priority list and submit to GADOT approval and LMIG check, prepare RFP and bid
projects, recommend award of contract for resurfacing projects.
56 | Page
• Re-inspect City’s roads to update road conditions in the payment management system.
• Keep City rights-of-ways and medians landscaped and litter controlled.
• Repair and maintenance of the storm drainage infrastructure located within the city limits in a condition that
provides a superior level of service and safety to the general public.
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 and the Beach Related Division. The Department
did not provide an explanation for their budget requests; therefore, nothing is no explanation is included.
Public Works – Administration: Budget $1,641,390 Public Works Administration budget decreased by ($70,124) from $1,711,514 to $1,641,390.
57 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4210 51 1100 Salaries & Wages 708,360.00 (18,532.00)726,892.00 459,155.09 267,736.91 705,183.78 643,884.18
100 4210 51 1200 Part Time/Seasonal Wages 4,050.00 4,050.00 - - 0.00 - -
100 4210 51 1300 Overtime 35,000.00 10,000.00 25,000.00 24,450.96 549.04 24,814.45 28,998.42
100 4210 51 1400 Employee Benefits 9,000.00 (3,000.00)12,000.00 6,400.00 5,600.00 11,800.00 10,200.00
100 4210 51 2100 Health Insurance Benefits 184,128.00 25,439.00 158,689.00 117,968.84 40,720.16 142,158.19 127,984.99
100 4210 51 2200 FICA Soc Sec Contribution 47,293.00 (68.00)47,361.00 30,202.15 17,158.85 45,661.63 41,808.55
100 4210 51 2300 FICA Medicare Contributio 11,060.00 (17.00)11,077.00 7,063.52 4,013.48 10,678.95 9,866.94
100 4210 51 2400 Retirement Contributions 69,806.00 (1,584.00)71,390.00 47,590.80 23,799.20 68,614.97 69,428.00
100 4210 51 2700 Workers Compensation 27,048.00 (12,087.00)39,135.00 26,707.06 12,427.94 21,203.48 32,039.49
100 4210 51 2910 Wellness Incenative 6,375.00 6,375.00 - - 0.00 - -
51 Total 1,102,120.00 10,576.00 1,091,544.00 719,538.42 372,005.58 1,030,115.45 964,210.57
100 4210 52 1325 Contract Services - Class - 0.00 - - 0.00 6,687.00 -
100 4210 52 2140 Landscaping/Lawncare 10,000.00 0.00 10,000.00 3,172.87 6,827.13 8,096.10 12,657.39
100 4210 52 2141 Trees - Palms Up 3,000.00 0.00 3,000.00 2,600.00 400.00 2,455.00 2,400.00
100 4210 52 2201 Repair & Maintain - Build 3,170.00 0.00 3,170.00 - 3,170.00 2,385.73 247.96
100 4210 52 2202 Repair & Maintain - Vehic 55,000.00 0.00 55,000.00 30,022.10 24,977.90 55,632.55 45,389.70
100 4210 52 2203 Repair & Maintain - Equip 10,800.00 0.00 10,800.00 7,651.45 3,148.55 4,247.48 10,476.13
100 4210 52 2205 Repair & Maint- Infrastru 50,000.00 (16,500.00)66,500.00 28,844.55 37,655.45 45,363.10 11,843.17
100 4210 52 2320 Rental - Equipment & Vehi 2,500.00 0.00 2,500.00 2,275.58 224.42 1,700.00 1,917.60
100 4210 52 3100 Property & Liability Insu 21,000.00 2,000.00 19,000.00 7,000.00 12,000.00 26,259.05 18,953.47
100 4210 52 3220 Postage & Freight 200.00 0.00 200.00 - 200.00 111.24 -
100 4210 52 3300 Advertising - (200.00)200.00 50.00 150.00 100.00 160.00
100 4210 52 3500 Travel & Related Expenses 1,000.00 0.00 1,000.00 59.29 940.71 790.43 821.20
100 4210 52 3600 Dues, Fees & Licenses 18,000.00 0.00 18,000.00 371.79 17,628.21 13,602.08 18,064.53
100 4210 52 3700 Education and Training 4,000.00 0.00 4,000.00 1,118.85 2,881.15 1,437.72 2,448.46
100 4210 52 3850 Contract Labor 10,000.00 0.00 10,000.00 4,625.00 5,375.00 1,992.00 9,860.00
100 4210 52 3990 Service Charges, Late Cha 6,000.00 (3,500.00)9,500.00 3,529.90 5,970.10 1,264.30 2,173.07
52 Total 194,670.00 (18,200.00)212,870.00 91,321.38 121,548.62 172,123.78 137,412.68
100 4210 53 1100 Supplies & Materials 18,000.00 (200.00)18,200.00 4,485.53 13,714.47 17,750.24 14,834.63
100 4210 53 1105 Public Restroom Supplies 16,000.00 0.00 16,000.00 8,974.68 7,025.32 16,640.08 13,350.22
100 4210 53 1210 Water/Sewer Charges 2,000.00 0.00 2,000.00 1,235.48 764.52 1,004.20 1,458.35
100 4210 53 1230 Electricity 120,000.00 0.00 120,000.00 67,116.62 52,883.38 116,935.29 114,986.11
100 4210 53 1270 Gasoline & Diesel Fuel 30,000.00 0.00 30,000.00 17,214.78 12,785.22 28,220.96 30,420.23
100 4210 53 1400 Books & Periodicals - 0.00 - - 0.00 43.98 -
100 4210 53 1600 Small Equipment 24,000.00 (100.00)24,100.00 4,150.43 19,949.57 18,515.41 5,289.72
100 4210 53 1601 Safety Equipment 9,000.00 0.00 9,000.00 5,747.66 3,252.34 8,029.70 8,574.95
100 4210 53 1702 Signs - various 10,000.00 (5,000.00)15,000.00 9,092.52 5,907.48 7,425.92 2,438.38
100 4210 53 1720 Uniform/ Clothing 8,800.00 0.00 8,800.00 5,808.05 2,991.95 5,179.82 8,048.49
53 Total 237,800.00 (5,300.00)243,100.00 123,825.75 119,274.25 219,745.60 199,401.08
100 4210 54 1100 Site Improvement - 0.00 - - 0.00 16,460.00 -
100 4210 54 1315 Building Improvements - 0.00 - - 0.00 6,208.22 269.33
100 4210 54 1410 Infrastructure 62,000.00 43,000.00 19,000.00 1,278.76 17,721.24 62,000.20 20,372.05
100 4210 54 1416 Infrastructure - LMIG Gra 44,800.00 (35,200.00)80,000.00 44,808.46 35,191.54 43,450.00 -
100 4210 54 2100 Machinery & Equipment - 0.00 - - 0.00 37,698.79 -
100 4210 54 2200 Vehicles - (65,000.00)65,000.00 - 65,000.00 13,700.00 16,214.95
54 Total 106,800.00 (57,200.00)164,000.00 46,087.22 117,912.78 179,517.21 36,856.33
Grand Total 1,641,390.00 (70,124.00)1,711,514.00 980,772.77 730,741.23 1,601,502.04 1,337,880.66
PUBLIC WORKS ADMINSTRATION
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1565 Public Works – Building Maintenance
Statement of Service
The Building Maintenance Function of the Public Works department is to manage building operations and maintenance
activities for the City’s Governmental facilities so that employees and visitors have a clean and comfortable environment.
It is the responsibility of this function to maintain City facilities, including minor renovations as necessary.
Objectives
1. Complete study, determine solutions, and implement resolution to the persistent YMCA gym building roof leaks.
2. Manage maintenance and monitoring vendors for various elements for City owned buildings such as elevator,
HVAC, janitorial, pest control, generators, fire alarms, etc.
Public Works – Building Maintenance Division: Budget $702,426
Public Works Building Maintenance budget decreased by ($115,861) from $818,287 to $702,426.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1565 51 1100 Salaries & Wages 149,760.00 2,173.00 147,587.00 95,581.54 52,005.46 133,812.01 145,737.58
100 1565 51 1300 Overtime Wages 7,000.00 0.00 7,000.00 5,465.74 1,534.26 4,243.74 7,166.86
100 1565 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 1,600.00 800.00 2,300.00 2,400.00
100 1565 51 2100 Health Insurance Benefits 48,736.00 9,888.00 38,848.00 30,605.49 8,242.51 30,638.84 35,943.28
100 1565 51 2200 FICA Soc Sec Contribution 9,961.00 228.00 9,733.00 6,364.10 3,368.90 8,702.04 9,629.98
100 1565 51 2300 FICA Medicare Contributio 2,330.00 54.00 2,276.00 1,488.41 787.59 2,035.14 2,252.27
100 1565 51 2400 Retirement Contributions 14,967.00 757.00 14,210.00 9,471.28 4,738.72 19,916.86 13,675.08
100 1565 51 2700 Workers Compensation 14,668.00 335.00 14,333.00 11,666.65 2,666.35 7,953.00 10,887.94
100 1565 51 2910 Wellness Incenative 1,500.00 1,500.00 - - 0.00 - -
51 Total 251,322.00 14,935.00 236,387.00 162,243.21 74,143.79 209,601.63 227,692.99
100 1565 52 1325 Contract Services - Class - 0.00 - - 0.00 1,486.00 -
100 1565 52 2130 Custodial City Hall Build 5,500.00 (1,100.00)6,600.00 4,950.00 1,650.00 6,600.00 6,600.00
100 1565 52 2200 Pest Control 4,300.00 220.00 4,080.00 3,729.92 350.08 3,401.32 3,884.94
100 1565 52 2201 Repair/Maintain-Buildings 37,000.00 (720.00)37,720.00 31,792.62 5,927.38 53,107.49 45,648.13
100 1565 52 3100 Property & Liability Insu 18,000.00 8,000.00 10,000.00 6,333.33 3,666.67 1,305.37 12,084.62
52 Total 64,800.00 6,400.00 58,400.00 46,805.87 11,594.13 65,900.18 68,217.69
100 1565 53 1100 Supplies/Materials 4,000.00 500.00 3,500.00 2,407.21 1,092.79 732.55 1,215.13
53 Total 4,000.00 500.00 3,500.00 2,407.21 1,092.79 732.55 1,215.13
100 1565 54 1315 Building Improvements 22,304.00 (497,696.00)520,000.00 15,250.00 504,750.00 642.36 4,660.72
100 1565 54 1319 Building Imprv Storm Dama 360,000.00 360,000.00 - 2,800.00 (2,800.00)- 79,472.77
54 Total 382,304.00 (137,696.00)520,000.00 18,050.00 501,950.00 642.36 84,133.49
Grand Total 702,426.00 (115,861.00)818,287.00 229,506.29 588,780.71 276,876.72 381,259.30
PUBLIC WORKS - BUILDING MAINTENACE
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4250 Public Works – Storm Drainage
The function of the Storm Drainage area of Public Works is to complete all studies required for Federal and State
Regulations compliance.
Public Works – Storm Drainage Division: Budget $12,000
The division’s budget decreased by ($109,200) from $121,200 to $12,000.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4250 52 1201 Studies, Survey, Consulta 12,000.00 0.00 12,000.00 8,275.00 3,725.00 7,500.00 7,500.00
100 4250 54 2102 Drainage Improvements - (109,200.00)109,200.00 69,178.90 40,021.10 - -
Grand Total 12,000.00 (109,200.00) 121,200.00 77,453.90 43,746.10 7,500.00 7,500.00
PUBLIC WORKS - STORMWATER
4520 Public Works – Solid Waste Collection
Public Works – Solid Waste Divisions: Budget $100,000
The division’s budget decreased by ($30,000) from $130,000 to $100,000.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4520 52 2110 Curbside Dry Trash Pickup - 0.00 - - 0.00 119,276.90 -
100 4520 52 2111 City Dump Pick Up -Waste 100,000.00 10,000.00 90,000.00 70,836.45 19,163.55 92,993.73 105,409.12
100 4520 54 1410 Infrastruture - 0.00 - - 0.00 43,903.78 -
100 4520 54 2100 Machinery & Equipment - (40,000.00)40,000.00 18,535.06 21,464.94 - -
Grand Total 100,000.00 (30,000.00) 130,000.00 89,371.51 40,628.49 256,174.41 105,409.12
PUBLIC WORKS - SOLID WASTE
62 | Page
6110 - Cultural and Recreation Administration
Public Works Cultural & Recreation Administration Division: $104,200
The Public Works Cultural & Recreation Division’s budget decreased by ($28,700) from $132,900 to $104,200.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6110 52 2110 Garbage Charges - (3,200.00)3,200.00 2,087.19 1,112.81 2,359.45 3,512.34
100 6110 52 3100 Property & Liability Insu 13,200.00 4,800.00 8,400.00 3,750.00 4,650.00 7,763.16 6,200.00
52 Total 13,200.00 1,600.00 11,600.00 5,837.19 5,762.81 10,122.61 9,712.34
100 6110 53 1150 Holiday expense 23,000.00 0.00 23,000.00 153.90 22,846.10 22,309.15 21,613.55
100 6110 53 1210 Water/Sewer Charges 4,000.00 0.00 4,000.00 2,465.22 1,534.78 3,735.92 3,947.18
100 6110 53 1230 Electricity 64,000.00 1,800.00 62,200.00 38,302.85 23,897.15 61,049.62 63,194.04
53 Total 91,000.00 1,800.00 89,200.00 40,921.97 48,278.03 87,094.69 88,754.77
100 6110 54 1315 Building Improvements - (32,100.00)32,100.00 - 32,100.00 - 1,567.60
54 Total - (32,100.00)32,100.00 - 32,100.00 - 1,567.60
Grand Total 104,200.00 (28,700.00)132,900.00 46,759.16 86,140.84 97,217.30 100,034.71
PUBLIC WORKS - CULTURAL & RECREATION
6125 - Beach Related
Public Works Cultural & Recreation - Beach Related: Budget The Beach Related budget decreased by ($353,400) from $413,400 to $60,000 as compared to the current year’s budget.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6125 52 1250 Beach Task Force Expense 36,000.00 0.00 36,000.00 29,199.10 6,800.90 36,000.00 38,285.00
100 6125 52 2110 Garbage Beach Related 2,000.00 632.00 1,368.00 798.00 570.00 - (553.20)
100 6125 53 1210 Water/Sewer Chgs 12,000.00 (1,632.00)13,632.00 6,741.68 6,890.32 11,526.62 10,665.67
100 6125 53 1235 Beach Oper & Maint 10,000.00 (37,500.00)47,500.00 2,403.00 45,097.00 29,657.50 50,301.50
100 6125 53 1310 Food - Officials & Function (1,800.00)1,800.00 182.22 1,617.78 1,133.04 1,179.33
100 6125 54 1402 Beach Renourishment - (313,100.00)313,100.00 140,933.18 172,166.82 - -
GRAND TOTAL 60,000.00 (353,400.00) 413,400.00 180,257.18 233,142.82 78,317.16 99,878.30
BEACH RELATED
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6210 - Public Works – Parks Administration
Statement of Service
The Parks Maintenance Division will maintain the safety and beauty of parks, facilities, and beaches that will benefit the
citizens and visitors of Tybee Island.
Objectives
• Manage a cost effective maintenance program for the City’s parks and greenways to improve quality of
life.
• Maintain all City Parks in a safe and reasonable condition at all times.
• Continue to encourage use of event management and maintenance strategies that will protect the high
level of aesthetic appearance and functionality of Tybee Island’s parks and public areas.
Public Works Cultural & Recreation Parks Division: Budget $246,657 The Public Works Cultural & Recreation Division’s budget decreased by ($15,961) from $262,618 to $246,657.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6210 51 1100 Salaries 132,299.00 (3,417.00)135,716.00 79,091.62 56,624.38 130,143.33 132,631.90
100 6210 51 1300 Overtime 7,000.00 0.00 7,000.00 3,127.18 3,872.82 6,634.17 6,916.71
100 6210 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 800.00 400.00 1,200.00 1,200.00
100 6210 51 2100 Health Insurance Benefits 39,383.00 (5,368.00)44,751.00 25,943.08 18,807.92 35,217.04 37,452.62
100 6210 51 2200 FICA Social Security Cont 8,804.00 (119.00)8,923.00 5,147.25 3,775.75 8,554.73 8,726.67
100 6210 51 2300 FICA Medicare 2,059.00 (28.00)2,087.00 1,203.74 883.26 2,000.68 2,040.96
100 6210 51 2400 Retirement Contributions 16,192.00 2,997.00 13,195.00 8,794.00 4,401.00 12,684.90 12,617.43
100 6210 51 2700 Workers Compensation 3,720.00 (51.00)3,771.00 2,977.73 793.27 2,782.26 4,014.27
100 6210 51 2910 Wellness Incenative 1,500.00 1,500.00 - - 0.00 - -
51 Total 212,157.00 (4,486.00)216,643.00 127,084.60 89,558.40 199,217.11 205,600.56
100 6210 52 1325 Contract Services - Class - 0.00 - - 0.00 1,486.00 -
100 6210 52 2203 Repair & Maint- Equipment 14,000.00 (100.00)14,100.00 8,792.61 5,307.39 - 6,638.53
100 6210 52 3100 Property & Liability Insu 2,500.00 2,000.00 500.00 2,500.00 (2,000.00)304.32 322.89
52 Total 16,500.00 1,900.00 14,600.00 11,292.61 3,307.39 1,790.32 6,961.42
100 6210 53 1100 General Supplies and Mate 12,000.00 0.00 12,000.00 5,663.91 6,336.09 8,476.60 12,105.91
100 6210 53 1102 Flags - 0.00 - - 0.00 1,566.32 -
100 6210 53 1210 Water/Sewer Chgs 1,000.00 (200.00)1,200.00 491.68 708.32 838.10 833.98
100 6210 53 1230 Electricity 5,000.00 (900.00)5,900.00 1,934.97 3,965.03 4,155.12 3,979.79
100 6210 53 1600 Small Equipment - (12,275.00)12,275.00 2,195.54 10,079.46 7,244.74 11,737.05
53 Total 18,000.00 (13,375.00)31,375.00 10,286.10 21,088.90 22,280.88 28,656.73
100 6210 54 1100 Site Improvements - 0.00 - - 0.00 12,672.00 -
100 6210 54 1410 Infrastructure -PhillipsJ - 0.00 - - 0.00 - 11,880.00
54 Total - 0.00 - - 0.00 12,672.00 11,880.00
Grand Total 246,657.00 (15,961.00)262,618.00 148,663.31 113,954.69 235,960.31 253,098.71
PUBIC WORKS - PARKS ADMINISTRATION
64 | Page
6230 - Cultural and Recreation – Parkways and Boulevards
Cultural & Recreation – Parkways and Boulevards: Budget $400,000
These line items were established to account for the Marsh Hill Trail Pedestrian Park, which is partially funded by the
Georgia Department of Transportation.
• 100.6230.54.1400, Infrastructure - $200,000 – this budget is established for the median planting
project; and
• 100.6230.54.1417, Infrastructure - $200,000, - Georgia Department of Transportation TE grant
for the Marsh Hen Trail.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6230 54 1400 Infrastructure 200,000.00 200,000.00 - - 0.00 - 20,060.00
100 6230 54 1417 Infrastructure - DOT Gran 200,000.00 1,000.00 199,000.00 - 199,000.00 - -
GRAND TOTAL 400,000.00 201,000.00 199,000.00 - 199,000.00 - 20,060.00
PARKS & BOULIVARDS
65 | Page
6110 - Cultural – Independent Agencies Funding
Statement of Service
The mission of Independent Agencies Funding is to assist non-profit community organizations in their endeavor to
provide quality, year-round entertainment and recreational activities for community members, and visitors to Tybee
Island.
Objectives
• Work with community groups to facilitate the application and disbursal of funds process.
• Develop materials and tools to manage requests and awards.
• Communicate to keep groups informed of funds opportunities and budget scheduling.
Non-Profit Agencies: Budget $522,487
The non-profit agencies budgets increased by $424,625 from $97,862 to $522,487 from the current year’s budget.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6172 54 1310 Buildings 300,000.00 300,000.00 - - 0.00 - -
100 6172 57 2000 Tybee Is Historic Soc Gra 20,000.00 3,875.00 16,125.00 16,125.00 0.00 16,125.00 16,125.00
100 6172 57 2001 Marine Science Center Gra 25,212.00 (13,300.00)38,512.00 38,212.00 300.00 25,212.00 45,212.00
GRAND TOTAL 345,212.00 290,575.00 54,637.00 54,337.00 300.00 41,337.00 61,337.00
CULTURAL & RECREATION - MUSEIUMS
YMCA: $168,950
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6122 52 3850 YMCA - Director Services 168,950.00 0.00 168,950.00 112,300.00 56,650.00 158,450.04 166,783.34
CULTURAL & RECREATION - YMCA
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6110 57 2000 Fresh Air Home 400.00 (100.00)500.00 500.00 0.00 350.00 500.00
100 6110 57 2001 Tybee Island Maritime Aca 20,000.00 (5,000.00)25,000.00 25,000.00 0.00 19,000.00 10,000.00
100 6110 57 2003 Tybee Arts Association - (2,000.00)2,000.00 - 2,000.00 - -
100 6110 57 2004 Yeepies 575.00 0.00 575.00 505.15 69.85 472.16 505.81
100 6110 57 2007 Veteran's Monument Commit - 0.00 - - 0.00 30,000.00 -
100 6110 57 2008 Friends of the Tybee Thea 65,000.00 55,000.00 10,000.00 10,000.00 0.00 10,000.00 25,000.00
100 6110 57 2009 American League 76,900.00 76,900.00 0.00 - -
100 6110 57 2010 Garden Club 500.00 0.00 500.00 - 500.00 500.00 500.00
100 6110 57 2011 Irish Heritage 2,100.00 600.00 1,500.00 1,500.00 0.00 750.00 1,500.00
100 6110 57 2012 United Way Coastal Empire - 0.00 - - 0.00 3,462.13 -
100 6110 57 2015 Islands Feral Cats Projec - (350.00)350.00 350.00 0.00 740.00 740.00
100 6110 57 2017 Rising Tyde Food Pantry - (2,000.00)2,000.00 2,000.00 0.00 - -
100 6110 57 2018 Tybee Festival Assoc 9,800.00 9,800.00 - 6,000.00 (6,000.00)- -
100 6110 57 2991 Farmers Market 500.00 0.00 500.00 500.00 0.00 - 500.00
100 6110 57 2993 Tybee MLK 1,500.00 1,200.00 300.00 300.00 0.00 - 300.00
177,275.00 134,050.00 43,225.00 46,655.15 (3,430.15) 65,274.29 39,545.81
CULTURAL & RECREATION - NON-PROFITS
66 | Page
6222 – Cultural and Recreation - Concessions
Cultural & Recreation – North Beach Concession Stand: Budget $50,700
The North Beach Concession Stand budget decreased by ($27,600) from $70,300 to $50,700, because the City chose to
lease the concession stand building to a third party. The City will retain responsibility and related costs managing the
restrooms.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6222 51 1100 Salaries & Wages - 0.00 - - 0.00 1,549.13 20,230.39
100 6222 51 1200 Part Time/Seasonal - 0.00 - - 0.00 313.50 1,974.50
100 6222 51 2100 Health Insurance Benefits - 0.00 - - 0.00 - 1,901.68
100 6222 51 2200 FICA Soc Sec Contribution - 0.00 - - 0.00 115.49 1,376.70
100 6222 51 2300 FICA Medicare Contribution - 0.00 - - 0.00 27.01 321.98
100 6222 51 2400 Retirement Contributions - (5,610.00)5,610.00 3,738.96 1,871.04 - -
100 6222 51 2700 Workers Compensation - 0.00 - 31.95 (31.95)- 97.95
51 Total - (5,610.00)5,610.00 3,770.91 1,839.09 2,005.13 25,903.20
100 6222 52 1300 Service Contracts - 0.00 - - 0.00 - 723.75
100 6222 52 2110 Garbage Charges - 0.00 - - 0.00 - 1,562.40
100 6222 52 2130 Custodial Services 35,000.00 (5,000.00)40,000.00 21,917.04 18,082.96 2,300.00 35,400.00
100 6222 52 2200 Repair and Maintenance 2,000.00 250.00 1,750.00 1,559.35 190.65 - 3,329.40
100 6222 52 2210 Pest Control 1,000.00 487.00 513.00 693.00 (180.00)- 693.00
100 6222 52 3100 Property & Liability Insu 3,500.00 500.00 3,000.00 1,250.00 1,750.00 - 1,000.00
100 6222 52 3800 Permits, Regulatory Fees - 0.00 - - 0.00 - 500.00
100 6222 52 3901 Credit Card Svc. Charges - 0.00 - - 0.00 - 1,829.19
52 Total 41,500.00 (3,763.00)45,263.00 25,419.39 19,843.61 2,300.00 45,037.74
100 6222 53 1100 Supplies & Materials - (3,500.00)3,500.00 1,897.53 1,602.47 8,205.06 16,428.35
100 6222 53 1210 Water/Sewer Charges 6,000.00 (14,927.00)20,927.00 - 20,927.00 - 1,664.28
100 6222 53 1230 Electricity 3,200.00 200.00 3,000.00 1,100.47 1,899.53 159.08 2,859.52
100 6222 53 1520 Groceries-COGS - 0.00 - - 0.00 1,572.86 3,474.54
100 6222 53 1523 Sundries - COGS - 0.00 - - 0.00 5,288.10 2,551.13
100 6222 53 1600 Small Equipment - 0.00 - - 0.00 - 2,632.30
100 6222 53 1703 Over/Short - 0.00 - - 0.00 - 8.42
100 6222 53 1720 Uniforms - 0.00 - - 0.00 299.05 -
53 Total 9,200.00 (18,227.00)27,427.00 2,998.00 24,429.00 15,524.15 29,618.54
Grand Total 50,700.00 (27,600.00)78,300.00 32,188.30 46,111.70 19,829.28 100,559.48
CONCESSION STAND
67 | Page
7220 - Community Development
Statement of Service
The Community Development strives to develop and implement creative community-based strategies to enhance
economic opportunity, build strong neighborhoods, and ensure a dynamic framework for quality growth and development.
In doing so, we will be responsible protectors of the ecofriendly coastal community environment, by assessing and
improving department processes to address potential adverse environmental impacts. The department will also strive to
protect the heritage and historic features of the community.
Objectives
• Review and update Land Development Code in accordance with Master Plan STWP
• Complete Carry Capacity Implementation Plan in concert with our consultant
• Work with the Historic Preservation Commission to create south end design guidelines
• Incorporate the results of the Carrying Capacity Study into regulations to ensure growth does not outpace
resources and infrastructure
Planning and Zoning Department: Page 20
The Planning & Zoning Department’s budget decreased by ($23,931) from $382,980 to $359,049. The department did
not submit any written explanation for their budget request.
• 100-7220-52-1100 Studies/Master Plan Updated/Solid Ws - $12,000 reduction due to part of master plan
payments in current budget year.
• 100-7220-52-1300 Contract Services – decreased by ($3,471) reduction due to switch from EPG to in-house
department management; and the $30,000 Coastal Incentive Grant is carried forward from FY16;
• 100-7220-52-1325 Contract Services-Class - $743 reduction item no longer needed
• 100-7220-53-1100 Supplies & Materials - $1500 reduction, didn’t need that much
68 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7220 51 1100 Salaries & Wages 159,635.00 21,168.00 138,467.00 71,665.80 66,801.20 87,309.40 102,986.68
100 7220 51 1300 Overtime 2,000.00 1,000.00 1,000.00 755.42 244.58 126.22 612.57
100 7220 51 1400 Employee Benefits 6,000.00 3,000.00 3,000.00 800.00 2,200.00 1,000.00 1,200.00
100 7220 51 2100 Health Insurance Benefits 35,244.00 15,628.00 19,616.00 14,362.35 5,253.65 12,864.27 20,186.06
100 7220 51 2200 FICA Soc Sec Contribution 10,463.00 1,624.00 8,839.00 4,539.78 4,299.22 5,482.92 6,653.00
100 7220 51 2300 FICA Medicare Contribution 2,447.00 369.00 2,078.00 1,061.70 1,016.30 1,282.31 1,555.96
100 7220 51 2400 Retirement contributions 10,081.00 414.00 9,667.00 6,388.96 3,278.04 10,828.80 3,213.84
100 7220 51 2700 Workers Compensation 540.00 165.00 375.00 326.19 48.81 222.20 254.39
100 7220 51 2910 Wellness Incentive 1,125.00 1,125.00 - - 0.00 - -
51 Total 227,535.00 44,493.00 183,042.00 99,900.20 83,141.80 119,116.12 136,662.50
100 7220 52 1100 Studies/Mstr Plan Upd/Sol 50,000.00 (23,000.00)73,000.00 2,500.00 70,500.00 47,580.00 43,920.00
100 7220 52 1200 Legal Notices 350.00 50.00 300.00 265.00 35.00 190.00 320.00
100 7220 52 1202 Engineer Review 8,000.00 (10,000.00)18,000.00 700.00 17,300.00 2,931.25 5,031.25
100 7220 52 1203 Engineer Review - Billable 15,000.00 3,000.00 12,000.00 6,562.50 5,437.50 6,956.26 6,387.50
100 7220 52 1205 County Inspection Contract 50,000.00 0.00 50,000.00 22,500.00 27,500.00 45,000.00 45,000.00
100 7220 52 1240 Planning Commission expend - (515,755.00)515,755.00 - 515,755.00 - 14.00
100 7220 52 1300 Contract Services 350,000.00 350,000.00 - - 0.00 13,428.75 -
100 7220 52 1325 Contract Services - Class - 0.00 - - 0.00 743.00 -
100 7220 52 2110 Garbage Charges 60.00 0.00 60.00 35.18 24.82 49.86 56.02
100 7220 52 3100 Property & Liability Insu 1,800.00 300.00 1,500.00 458.33 1,041.67 1,453.81 1,550.00
100 7220 52 3220 Postage & Freight 1,000.00 0.00 1,000.00 321.82 678.18 109.12 56.78
100 7220 52 3400 Printing & Binding 500.00 0.00 500.00 78.00 422.00 - -
100 7220 52 3500 Travel & Related Expenses 2,000.00 20.00 1,980.00 787.55 1,192.45 1,203.17 1,517.13
100 7220 52 3600 Dues and Fees 1,000.00 0.00 1,000.00 641.20 358.80 361.90 774.22
100 7220 52 3700 Educ & Training 2,000.00 0.00 2,000.00 640.00 1,360.00 1,299.00 1,295.00
100 7220 52 3901 Credit Card Service Charge 3,000.00 0.00 3,000.00 338.85 2,661.15 - -
52 Total 484,710.00 (195,385.00)680,095.00 35,828.43 644,266.57 121,306.12 105,921.90
100 7220 53 1100 Supplies & Materials 2,500.00 0.00 2,500.00 1,484.58 1,015.42 775.34 2,168.32
100 7220 53 1210 Water/Sewer Chgs 70.00 10.00 60.00 32.43 27.57 43.25 69.49
100 7220 53 1230 Electricity 900.00 (130.00)1,030.00 522.35 507.65 886.46 776.84
100 7220 53 1400 Books & Periodicals 300.00 0.00 300.00 262.20 37.80 265.00 52.44
100 7220 53 1720 Uniforms 170.00 0.00 170.00 104.18 65.82 - 169.90
53 Total 3,940.00 (120.00)4,060.00 2,405.74 1,654.26 1,970.05 3,236.99
100 7220 54 2150 GIS - 0.00 - - 0.00 2,500.00 1,666.67
54 Total - 0.00 - - 0.00 2,500.00 1,666.67
100 7220 57 2000 Payment to Other Agencies - (2,500.00)2,500.00 833.33 1,666.67 - -
57 Total - (2,500.00)2,500.00 833.33 1,666.67 - -
Grand Total 716,185.00 (153,512.00)869,697.00 138,967.70 730,729.30 244,892.29 247,488.06
COMMUNITY & ECONOMIC DEVELOPMENT - PLANNING & ZONING DIVISION
69 | Page
7300 – Development Authority/Main Street
Statement of Service
The Development Authority strives to improve the quality of life for those that live, work, and visit Tybee Island and
enhance the cultural experience while preserving the community's barrier island heritage. The Mission of the Tybee Island
Development Authority / Main Street Program is to:
• facilitate efforts to revitalize, redevelop, and enhance;
• create a sense of place and improve the quality of life for residents, business owners, and visitors using the Main
Street Four Point Approach;
• encourage quality economic growth and development while preserving Tybee Island's unique architectural and
community heritage;
• Support and encourage the arts as a cultural endeavor and economic engine on the Island.
Objectives
• Implement and promote historic preservation plans
• Continue to build a strong foundation to sustain ecotourism, including increased bicycle and pedestrian access
• Build on the existing “Buy Local” campaign, and implement an image campaign that fits Tybee Island’s vision
Main Street Department: Budget $131,277
The Main Street Department’s budget increased by $31,878 from $99,399 to $131,277 from the current year’s budget
due to the following:
• Salary and Benefits increased by $1,823 due to 5% health insurance increase expected in January of
2019.
Purchased Contracted Services increased by $30,955 from $22,875 to $53,830 due to the following:
• 100-7300-52-1300 Contract Labor – increased by $27,400 due to an on-going project.
70 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7300 51 1100 Salaries & Wages 44,137.00 (353.00)44,490.00 27,862.53 16,627.47 43,659.57 42,379.97
100 7300 51 1300 Overtime 1,000.00 0.00 1,000.00 226.26 773.74 - 1,312.30
100 7300 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 800.00 400.00 1,200.00 1,200.00
100 7300 51 2100 Health Insurance 13,561.00 1,613.00 11,948.00 8,563.56 3,384.44 10,169.45 10,831.08
100 7300 51 2200 FICA Social Security 2,896.00 63.00 2,833.00 1,760.79 1,072.21 2,734.81 2,735.06
100 7300 51 2300 FICA Medicare 677.00 15.00 662.00 411.77 250.23 639.55 639.62
100 7300 51 2400 Retirement Contributions 4,512.00 107.00 4,405.00 2,934.80 1,470.20 4,458.63 4,619.16
100 7300 51 2700 Workers Compensation 149.00 3.00 146.00 185.86 (39.86)119.74 139.32
100 7300 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 68,507.00 1,823.00 66,684.00 42,745.57 23,938.43 62,981.75 63,856.51
100 7300 52 1300 Contract Services - 0.00 - - 0.00 6,000.00 6,000.00
100 7300 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 7300 52 2110 Garbage Charges 30.00 10.00 20.00 12.19 7.81 18.24 20.79
100 7300 52 3100 Property & Liability Insu 600.00 50.00 550.00 - 550.00 376.85 550.00
100 7300 52 3220 Postage & Freight 800.00 (200.00)1,000.00 34.14 965.86 2,349.34 14.04
100 7300 52 3300 Advertising 9,600.00 (20.00)9,620.00 7,360.04 2,259.96 7,769.98 8,891.78
100 7300 52 3500 Travel & Related 3,000.00 890.00 2,110.00 1,026.15 1,083.85 1,970.12 2,823.15
100 7300 52 3600 Dues & Fees 3,300.00 1,000.00 2,300.00 2,159.50 140.50 1,751.50 2,199.01
100 7300 52 3700 Education & Training 2,500.00 1,025.00 1,475.00 725.00 750.00 1,355.00 1,230.00
100 7300 52 3800 Contract Labor 30,000.00 27,400.00 2,600.00 2,400.00 200.00 - 4,800.00
100 7300 52 3850 BHT Contract Labor 4,000.00 800.00 3,200.00 2,575.49 624.51 6,200.00 400.00
52 Total 53,830.00 30,955.00 22,875.00 16,292.51 6,582.49 28,163.03 26,928.77
100 7300 53 1100 Supplies & Materials 5,510.00 (1,000.00)6,510.00 1,369.44 5,140.56 3,290.02 3,060.45
100 7300 53 1210 Water Sewer Chgs 30.00 0.00 30.00 11.83 18.17 15.76 25.33
100 7300 53 1230 Electricity 400.00 100.00 300.00 190.37 109.63 323.09 283.13
100 7300 53 1231 Donated Money Expenses 3,000.00 0.00 3,000.00 300.00 2,700.00 410.00 200.00
53 Total 8,940.00 (900.00)9,840.00 1,871.64 7,968.36 4,038.87 3,568.91
Grand Total 131,277.00 31,878.00 99,399.00 60,909.72 38,489.28 95,183.65 94,354.19
MAINSTREET
71 | Page
7564 – Parking Services
Statement of Service
The mission of the Tybee Island Parking Services department is to provide equitable and quality services and the best
possible parking value to the community by providing the following:
• Pleasant and courteous service.
• A safe and well- maintained parking environment.
• Enforcement that promotes voluntary compliance with parking regulations.
• Efficient and service-oriented sales of parking permits.
• Proactive planning for future parking needs.
Objectives
• Purchase and implement new pay-by-phone application to better serve parking customers and streamline
collection process.
• Upgrade hand-held ticket processors to interact with pay-by-phone app.
• Replace one vehicle.
• Upgrade conventional meters and kiosks for increased revenue.
• Increase customer service to promote compliance.
• Upgrade signage for better understanding.
Parking Department: Budget $686,098
The Parking Department’s budget increased by $106,165 from $579,933 to $686,098 due to the following;
• Salary and Benefits decreased by a net amount increased by $9,665 due to the January, 2018 3% cola increase to
wages and due to the 5% increase in health insurance;
• Purchased Contact Services increased by $79,884 due to the following:
o 100.7564.52.1300, Computer Service Contract, increased by $25,847; o 100.7564-52-2203, Repair & Maint. – Equipment increased $6,880 to cover repairs for parking meters; o 100.7564.52.3203, Cell Phone, $12,000 is added to the budget to purchase new hand held devices for the
new mobile payment services;
o 100.7564.52.3500, Travel & Related Expenses, $1,000 added to the budget for training’ o 100.7564-52-2325, armored car service increased $100 to cover actual used; and
o Supplies increased by $25,266 from $42,616 to $67,882 due to the following: o 100.7564.53.1100, Supplies & Material increased by $7,200 from $18,800 to $26,000; o 100.7564-53-1600, small equipment increased by $15,300 to purchase new change machines;
72 | Page
• Capital Outlay decreased by ($15,000) due to the following:
o 100.7564.54.2200, vehicles decreased by ($15,000) to $0.00. The department is requesting to purchase a
truck in the FY2019 budget year; however, it is not included in the budget at this time.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7564 51 1100 Salaries & Wages 95,878.00 3,469.00 92,409.00 62,013.86 30,395.14 88,843.04 91,433.35
100 7564 51 1200 Part Time/Seasonal Wages 75,000.00 1,389.00 73,611.00 56,619.75 16,991.25 60,215.67 74,385.06
100 7564 51 1300 Overtime 1,500.00 0.00 1,500.00 1,465.79 34.21 1,039.92 3,678.79
100 7564 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 800.00 1,600.00 - 1,200.00
100 7564 51 2100 Health Insurance Benefits 21,629.00 2,871.00 18,758.00 13,715.66 5,042.34 14,853.56 17,410.68
100 7564 51 2200 FICA Soc Sec Contribution 10,883.00 348.00 10,535.00 7,495.79 3,039.21 9,305.31 10,583.41
100 7564 51 2300 FICA Medicare Contributio 2,545.00 81.00 2,464.00 1,753.00 711.00 2,176.29 2,475.15
100 7564 51 2400 Retirement Contributions 9,515.00 610.00 8,905.00 5,933.60 2,971.40 10,559.88 5,425.44
100 7564 51 2600 Unemployment Insurance - 0.00 - - 0.00 - 2,409.00
100 7564 51 2700 Workers Compensation 4,599.00 147.00 4,452.00 3,981.66 470.34 2,334.49 2,446.04
100 7564 51 2910 Wellness Incenative 750.00 750.00 - - 0.00 - -
51 Total 224,699.00 9,665.00 215,034.00 153,779.11 61,254.89 189,328.16 211,446.92
100 7564 52 1300 Computer service contract 80,000.00 25,847.00 54,153.00 40,104.65 14,048.35 42,884.27 45,754.79
100 7564 52 1325 Contract Services - Colle 15,000.00 11,873.00 3,127.00 2,796.56 330.44 3,610.37 4,487.85
100 7564 52 1326 Contract Services - Class - 0.00 - - 0.00 742.00 -
100 7564 52 1330 Contract Services - Amano - 0.00 - - 0.00 19,800.00 3,900.00
100 7564 52 2110 Garbage Charges 27.00 0.00 27.00 14.50 12.50 21.84 24.39
100 7564 52 2202 Repair & Maint- Vehicles 4,000.00 500.00 3,500.00 1,324.89 2,175.11 2,976.96 2,497.00
100 7564 52 2203 Repair & Maint- Equipment 40,000.00 6,880.00 33,120.00 29,443.01 3,676.99 - 868.31
100 7564 52 2325 Armored Car Service 13,000.00 0.00 13,000.00 6,505.84 6,494.16 1,350.96 1,487.10
100 7564 52 3100 Property & Liability Insu 6,500.00 0.00 6,500.00 5,416.67 1,083.33 6,493.16 5,100.00
100 7564 52 3220 Postage & Freight 3,500.00 0.00 3,500.00 2,830.34 669.66 3,104.23 2,385.60
100 7564 52 3300 Advertising 40.00 0.00 40.00 - 40.00 - -
100 7564 52 3400 Printing & Binding 250.00 250.00 - - 0.00 - 35.00
100 7564 52 3203 Cell Phone 12,500.00 12,500.00 - - 0.00 - -
100 7564 52 3500 Travel & Related Expenses 1,000.00 1,000.00 - - 0.00 - 659.00
100 7564 52 3500 Education & Training 1,000.00 1,000.00 - - 0.00 - -
100 7564 52 3600 Dues and Fees 150.00 34.00 116.00 116.00 0.00 142.50 147.02
100 7564 52 3850 Contract Services 200.00 0.00 200.00 - 200.00 - -
100 7564 52 3901 Credit Card Service Charg 160,000.00 20,000.00 140,000.00 78,160.96 61,839.04 130,362.95 119,732.87
52 Total 337,167.00 79,884.00 257,283.00 166,713.42 90,569.58 211,489.24 187,078.93
100 7564 53 1100 Supplies & Materials 26,000.00 7,200.00 18,800.00 14,592.32 4,207.68 17,304.18 18,061.64
100 7564 53 1210 Water/Sewer Charges 32.00 0.00 32.00 14.12 17.88 18.80 30.20
100 7564 53 1230 Electricity 1,400.00 0.00 1,400.00 783.12 616.88 1,307.07 1,306.14
100 7564 53 1270 Gas & Diesel Fuel 7,000.00 200.00 6,800.00 2,723.82 4,076.18 3,236.40 4,057.37
100 7564 53 1590 Inventory - Parking Decal 5,500.00 2,366.00 3,134.00 2,498.00 636.00 3,209.00 2,880.00
100 7564 53 1600 Small Equipment 26,500.00 15,300.00 11,200.00 4,754.29 6,445.71 13,558.28 25,798.55
100 7564 53 1701 Cash/ Short-Over deposits 100.00 0.00 100.00 (8.50) 108.50 136.85 (75.00)
100 7564 53 1702 Signs 500.00 200.00 300.00 - 300.00 126.00 105.06
100 7564 53 1720 Uniforms 850.00 0.00 850.00 809.32 40.68 844.83 986.29
53 Total 67,882.00 25,266.00 42,616.00 26,166.49 16,449.51 39,741.41 53,150.25
100 7564 54 2200 Vehicles - (15,000.00)15,000.00 - 15,000.00 - 15,000.00
100 7564 54 2410 Capital Equip 56,350.00 6,350.00 50,000.00 - 50,000.00 - 55,678.89
54 Total 56,350.00 (8,650.00)65,000.00 - 65,000.00 - 70,678.89
Grand Total 686,098.00 106,165.00 579,933.00 346,659.02 233,273.98 440,558.81 522,354.99
PARKING SERVICES
73 | Page
74 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 9000 57 4000 Bad Debt Expense - 0.00 - - 0.00 - 6,447.00
100 9000 57 9001 contingencies 100,000.00 100,000.00 - - 0.00 - -
100 9000 57 9010 Contingencies - Pay Equity 100,000.00 100,000.00 - - 0.00 - -
100 9000 61 1001 Trans out Solid Waste Fun 280,724.00 16,674.00 264,050.00 - 264,050.00 - 183,029.98
100 9000 61 1002 Trans out E911 Fund 298,268.00 8,576.00 289,692.00 - 289,692.00 318,276.00 286,932.84
100 9000 61 1220 Transfer to Grant Fund 22 - (107,500.00)107,500.00 - 107,500.00 - 224,682.73
100 9000 61 1340 Transfer to Capital Grant - 0.00 - - 0.00 - 100,400.00
100 9000 61 1555 Trans out River's End RV - 0.00 - - 0.00 - 27,946.00
TOTAL OTHER FINANCING USES 778,992.00 117,750.00 661,242.00 - 661,242.00 318,276.00 829,438.55
OTHER FINANCING USES
Debt Service and Other Financing Uses
Debt Service: Budget $0
This section of the budget is used to report the principle and interest payment of all outstanding loans related to the General Fund. Debt service decreased by ($9,550) to $0.00 because the loans were paid off in the current year.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 8000 58 1125 Principle - Phone System - 0.00 - - 0.00 16,971.06 13,050.62
100 8000 58 1145 Note Payable -DPW Current - (9,530.00)9,530.00 9,528.86 1.14 55,709.27 56,629.90
100 8000 58 2230 Interest Expense - Public - (20.00)20.00 19.56 0.44 1,581.25 660.62
100 8000 58 2235 Interest Expense -Phone S - 0.00 - - 0.00 680.06 187.72
TOTAL DEBT SERVICE - (9,550.00)9,550.00 9,548.42 1.58 74,941.64 70,528.86
DEBT SERVICE
Other Financing Uses: Budget $778,992
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 $117,750 from $661,242 to $778,992due to the following:
• 100.9000.57.9001, Contingency is established for $100,000 for an emergency;
• 100.9000.57.9010, Contingency is established for $100,000 in order to equalize employee pay;
• 100.9000.61.1001, Transfer Out to the Solid Waste Collection Fund is increased by $16,674 from
$264,050 to $280,724; the money is used to pay for yard waste removal service cost paid by the City for
residents and to cover the cost for services discounted by the City to senior citizens and citizens with
homestead exemptions;
• 100.9000.61.1002, Transfer Out to the Emergency 911 Telephone fund increased by $8,576.
1 | Page
Fund 215 E-911 Telephone Special Revenue
3210 - Administration
Statement of Service
Through understanding, courtesy and respect, the Tybee Island 911 center provides superior public safety dispatch
services in a timely, precise, and skilled manner, while maintaining a calm, professional and compassionate attitude. With continued education and commitment to excellence, we can save lives, protect property, and proudly know that we have made a difference serving as the vital link to emergency services.
Objectives
• Answer all emergency and non-emergency calls in a professional, courteous, and efficient manner.
• Dispatch all calls for service where police or emergency services are needed. Transfer others to appropriate
parties.
• Respond and serve all walk-in requests in a friendly and helpful manner.
• Provide accident reports when requested.
Budget Highlights
The Emergency 911 Telephone Special Revenue Fund is established to account for all cost related to operating the police
dispatch emergency 911 system. The Emergency 911 Telephone Special Revenue Fund budget request for fiscal year
2018-2019 budget for fiscal year 2019 is $360,268, a decrease of ($13,576). The FY18 budget personnel and benefit costs
included 2.5% cost of living increase given to employees in January of 2018. The current year’s budget properly reflects
the inclusion and reporting for all personnel and fringe benefits directly related to operating the emergency 911 center.
The personnel and fringe benefit budget only reflected one employee; now the budget will reflects six employees. Six
employees operate the emergency 911 operations from the public safety building.
The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
2 | Page
REVENUE
As with all government emergency 911 telephone funds, the fund does not generate enough revenue from telephone
landline and wireless fees to cover the all of the costs for operating the program; therefore, the governments transfer
general fund money into the fund to ensure all costs are covered. For the FY2019 budget year, the City plans to transfer
$298,268 into the Emergency 911 Fund from the General Fund to supplement the operations. In the current year, the staff
in the Finance Department successfully ensured that the City would become eligible to receive prepaid wireless fees from
the State of Georgia by requesting the Police Department have a signed mutual aid agreement between the City of Tybee
and Chatham County.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
215 0000 34 2501 E-911 Wireless Charges 27,000.00 2,000.00 25,000.00 15,481.99 9,518.01 27,427.93 27,760.65
215 0000 34 2520 E911 Residential/Commercial 35,000.00 3,000.00 32,000.00 24,326.43 7,673.57 32,323.08 35,695.90
34 Total CHARGES FOR SERVICES 62,000.00 5,000.00 57,000.00 39,808.42 17,191.58 59,751.01 63,456.55
215 0000 39 1201 Transfers In General Fund 298,268.00 8,576.00 289,692.00 0.00 289,692.00 318,276.00 286,932.84
39 Total OTHER FINANCING SOURCES 298,268.00 8,576.00 289,692.00 0.00 289,692.00 318,276.00 286,932.84
Grand Total 360,268.00 13,576.00 346,692.00 39,808.42 306,883.58 378,027.01 350,389.39
EMERGENCY 911 TELEPHONE FUND REVENUE
EXPENDITURES
The proposed budget for operating cost for the emergency 911 telephone system is $360,268 which is a decrease of
($13,576) from the current year’s budget. As aforementioned, six employees operate the emergency 911 telephone
system. In FY2019, the department is successfully managing staffs’ work schedules and better access the personnel needs
of the operations to ensure that the department keeps cost to a minimum.
• Salary and Benefit cost increased by $11,876 over the current budget due to the 2.5% cola that employees
received in January of 2019; the 5% health insurance increase expected in January of 2019; and due to an increase
of retirement costs for the cover of a new employee.
• Purchased Contracted Services decreased by ($3,300) from $29,300 to $26,000 due to the following:
o 215.3210.52.3201, Telephones – decreased by ($4,000) based on current year and prior years actual costs;
o 215.3210.52.3500, Travel – decreased by ($5,000) based the current year’s actual and the nature of their
work does not require long distance travel;
o 215.3210.52.3700, Education & Training increased by $5,000; and
• Supplies increased by $5,000 due to the following:
o 215.3210.53.1600, Small Equipment – increased by $5,000 to purchase two chairs for employees
3 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
215 3210 51 1100 Salaries 225,353.00 2,828.00 222,525.00 149,269.70 73,255.30 211,936.90 220,392.10
215 3210 51 1300 Overtime 7,000.00 0.00 7,000.00 4,571.98 2,428.02 16,118.75 7,961.58
215 3210 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 800.00 400.00 - 1,200.00
215 3210 51 2100 Health Insurance Benefits 52,160.00 3,197.00 48,963.00 33,458.03 15,504.97 33,844.30 44,262.25
215 3210 51 2200 FICA Soc Sec 14,620.00 315.00 14,305.00 9,568.48 4,736.52 14,097.64 14,202.67
215 3210 51 2300 FICA Medicare 3,419.00 73.00 3,346.00 2,237.75 1,108.25 3,297.08 3,321.56
215 3210 51 2400 Retirement Contributions 22,511.00 3,196.00 19,315.00 12,873.84 6,441.16 22,768.56 21,332.88
215 3210 51 2600 Unemployment Insurance - 0.00 - - 0.00 - 1,926.00
215 3210 51 2700 Workers Compensation 755.00 17.00 738.00 658.87 79.13 389.59 636.39
215 3210 51 2910 Wellness Incenative 2,250.00 2,250.00 - - 0.00 - -
51 Total 329,268.00 11,876.00 317,392.00 213,438.65 103,953.35 302,452.82 315,235.43
215 3210 52 3100 Property & Liability Insu 1,000.00 700.00 300.00 250.00 50.00 53.87 230.00
215 3210 52 3201 Telephones 18,000.00 (4,000.00)22,000.00 9,242.28 12,757.72 11,878.40 12,971.31
215 3210 52 3500 Travel & Related 2,000.00 (5,000.00)7,000.00 936.00 6,064.00 - -
215 3210 52 3700 Education & Training 5,000.00 5,000.00 - - 0.00 - -
52 Total 26,000.00 (3,300.00)29,300.00 10,428.28 18,871.72 11,932.27 13,201.31
215 3210 53 1600 Small Equipment 5,000.00 5,000.00 - - 0.00 - -
- 0.00 - - 0.00 - -
53 Total 5,000.00 5,000.00 - - 0.00 - -
215 8000 58 1140 Note Payable - E911 Curre - 0.00 - - 0.00 44,837.57 45,487.52
215 8000 58 2232 Interest Expense - E911 - 0.00 - - 0.00 1,005.55 355.60
58 Total - 0.00 - - 0.00 45,843.12 45,843.12
Grand Total 360,268.00 13,576.00 346,692.00 223,866.93 122,825.07 360,228.21 374,279.86
EMERGENCY 911 TELEPHONE FUND EXPENDITURES
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Fund 275 Hotel/Motel Excise Tax Special Revenue Fund
Overview
Hotel/motel tax is a unique policy tool that creates a separate, locally determined tax that is imposed on short term rental
guests who lodge in Georgia’s communities. The hotel/motel tax provides a foundation for a partnership between
Georgia’s local governments and Georgia’s lodging industry. Hotel/motel tax helps communities to:
• Promote, attract and stimulate tourism and develop conventions
• Fund, support, acquire and construct facilities that promote tourism.
The City retains 50% of the Hotel-Motel Excise Taxes collected including late fees and transfers the money into the City’s
General Fund. The City does not have any spending restrictions of the 50% share it is allowed to retain. The remaining
50% is restricted and is distributed to the Savannah Area Chamber of Commerce, (33.33%) and the Savannah
International Trade and Conventions Center located on Hutchinson Island, (16.67%).
The City of Tybee Island Ordinance
The City of Tybee Island Defines a Short Term Vacation Rental (STVR) as an accommodation rented to a guest for less
than 30 days. To summarize, STVR properties must be registered with the City, must have a tax certificate number
(business license), and must comply with sign requirements.
In accordance with the Tybee Code 1983, § 3-2-46A, short-term vacation rentals are required to remit a 6% local
hotel/motel tax to the City’s Revenue Department by the 20th day of the following month. Penalties and interested will be
applied to any accounts not paid on time. Additionally, a report must be filed on time even if there is no revenue.
Sec. 58-111. - Returns; payment of tax.
(a) Payment due date. Each innkeeper on or before the 20th day of each month, shall transmit returns and
remit taxes due showing the total charges taxable under this article during the preceding calendar month. The
return shall be made upon forms prescribed, prepared and furnished by the city.
(b) Estimated tax liability.
1. Definition. As used in this subsection, the term "estimated tax liability" means an innkeeper's tax
liability under this article, adjusted to account for any subsequent change in the rate of tax imposed
under this article or any substantial change in circumstances due to damage to the premises, based on
his average monthly payments for the last fiscal year.
2. Amount owed to city. If the estimated tax liability of an innkeeper for any taxable period exceeds
$2,500.00, the innkeeper shall file a return and remit to the city not less than 50 percent of the
estimated tax liability for the taxable period on or before the 20th day of the period. The amount of the
payment of the estimated tax liability shall be credited against the amount to be due on the return
required under subsection (a) of this section. This subsection shall not apply to any innkeeper unless
during the previous fiscal year the innkeeper's monthly payments exceeded $2,500.00 per month for
three consecutive months or more.
(Code 1983, § 3-2-46A)
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Budget Highlights
The Hotel-Motel Excise Tax Special Revenue Fund budget request for fiscal year 2018-2019 budget is $3,107,000.
The schedule below shows the 13 years and 7 month history of monthly and annual revenues collected by the City, which
includes hotel-motel excise tax, penalties and interest.
Collection
Period FY2005 FY2006 FY2007 FY2008 FY2009 FY 2010 FY 2011 FY 2012 FY 2013 FY2014 FY2015 FY2016 FY2017 FY2018
July 154,673 179,792 226,065 249,162 26,259 252,993 347,475 341,023 420,719 446,206 497,249 569,012 680,612 612,591
Aug 164,447 267,371 289,468 275,576 298,542 293,283 428,843 438,211 242,798 277,995 337,585 373,561 351,345 331,695
Sept 125,418 122,721 68,798 156,154 176,562 170,712 205,214 207,409 169,196 149,231 204,290 249,966 277,128 176,284
Oct 89,739 90,135 177,207 107,077 88,690 128,695 145,955 291,398 104,291 110,369 198,604 198,026 109,710 197,934
Nov 57,404 64,133 80,221 82,726 80,007 82,285 91,488 93,935 57,383 62,378 86,537 117,691 112,150 11,799
Dec 10,985 39,467 51,530 49,769 37,189 34,425 36,222 53,980 50,235 39,138 57,296 63,534 84,936 81,335
Jan 17,008 23,708 23,998 26,508 22,326 22,045 25,790 32,313 26,695 109,546 85,780 71,701 59,972 63,362
Feb 12,462 20,899 24,798 18,873 38,009 18,309 40,904 23,872 38,619 50,684 117,176 84,378 95,675 101,461
March 19,698 31,186 34,590 43,746 31,324 42,441 38,304 37,129 163,687 117,489 193,087 234,721 206,195
April 118,181 87,779 106,226 113,384 69,331 61,980 95,968 192,038 189,640 218,530 256,410 263,601 276,694
May 99,395 125,647 129,047 122,928 120,998 161,789 140,724 191,972 205,099 230,681 315,700 339,850 318,992
June 130,788 138,331 140,172 394,250 366,974 140,244 169,946 267,655 460,478 489,750 536,917 566,537 506,719
Total 1,000,198 1,191,169 1,352,120 1,640,153 1,356,211 1,409,201 1,766,833 2,170,935 2,128,840 2,301,996 2,886,632 3,132,577 3,080,127 1,576,461
City of Tybee Island Hotel - Motel Tax 13 Years 7 Month History FY2005 to FY2018
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The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
REVENUE
In the current year for the collection period of July 1, 2017 through March 31, 2019, the City received $1,748,547 in
revenues. The FY2019 budgeted revenue is conservative $3,107,000.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
275 0000 31 4100 Hotel / Motel Tax 3,100,000.00 41,234.00 3,058,766.00 1,742,998.45 1,315,767.55 3,107,135.54 3,066,764.67
275 0000 31 9900 Late Charges 7,000.00 (18,000.00)25,000.00 5,549.25 19,450.75 25,441.45 13,362.62
GRAND TOTAL 3,107,000.00 23,234.00 3,083,766.00 1,748,547.70 1,335,218.30 3,132,576.99 3,080,127.29
HOTEL-MOTEL EXCISE TAX REVENUE
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EXPENDITURES
The City’s General Fund shall receive 50% of the total revenues collected with the remaining funds designated to the
Savannah Chamber of Commerce and the Hutchinson Island Convention Center.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
275 7520 57 2000 Hutchison Island Tax 515,762.00 2,006.58 513,755.42 327,163.98 186,591.44 522,201.09 513,457.24
275 7520 57 2001 Chamber - Hotel/Motel fu 1,037,738.00 9,610.42 1,028,127.58 654,131.71 373,995.87 1,044,088.90 1,026,606.42
275 7520 61 1000 Transfer Out to General F 1,553,500.00 11,617.00 1,541,883.00 981,295.69 560,587.31 1,566,287.00 1,540,063.63
TOTAL HOTEL-MOTEL EXPENDITURES 3,107,000.00 23,234.00 3,083,766.00 1,962,591.38 1,121,174.62 3,132,576.99 3,080,127.29
HOTEL-MOTEL EXCISE TAX FUND 275 EXPENDITURES
Trade Center
Chamber of
Commerce City of Tybee
515,762$ 1,037,738$ 1,553,500$
Trade Center ,
17%
Chamber of
Commerce , 33%
City of Tybee,
50%
FY2019 Hotel Motel Tax Expenditure Budget
Trade Center Chamber of Commerce City of Tybee
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Fund 321 SPLOST 03 Capital Projects
BUDGET HIGHLIGHTS
For fiscal year 2018-2019, the estimated SPLOST 2003 budget balance is $435,274. The city completed collecting the
tax for this SPLOST program in September, 2008. The City collected $7,353,705 (including interest income) for this
program since the city began receiving revenue in October of 2003.
The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
SPLOST REVENUES
The SPLOST 2003 proposed budget of $435,274 includes a budget of $274 for interest income and a budget of $435,000
for restricted prior year fund balance.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUNDDEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
321 00 36 1000 Interest Income 274.00 114.00 160.00 33.13 126.87 194.23 180.10
321 00 39 1300 Pror Year Fund Balance 435,000.00 (12,622.00)447,622.00 0.00 447,622.00 0.00 0.00
TOTAL SPLOST 2003 REVENUE 435,274.00 (12,508.00)447,782.00 33.13 447,748.87 194.23 180.10
FUND 321 SPLOST 2003 REVENUE
SPLOST EXPENDITURES
For fiscal year 2018 the City will have one final project in this SPLOST 2003 program; the project is as follows:
1. Marine Science Center, 321.6172.57.2001, for $435,000 that is the projected budget balance is which will
carry forward from FY16. There is no specific date when this project shall be completed.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUNDDEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
321 3210 54 1310 Capital Police Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4210 54 1400 Street & Sidewalk Paving 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4210 54 1401 Street Paving - Jones Ave 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4970 54 2500 Marsh Hen Trail TE Match 0.00 (1,634.00)1,634.00 0.00 1,634.00 6,363.00 0.00
321 6172 57 2001 Marine Science Center 435,000.00 (42,955.00)477,955.00 29,033.80 448,921.20 29,033.80 3,047.11
321 9000 61 1000 Contingency 274.00 274.00 0.00 0.00 0.00 0.00 0.00
TOTAL SPLOST 2003 EXPENDITURES 435,274.00 (44,315.00)479,589.00 29,033.80 450,555.20 35,396.80 3,047.11
FUND 321 SPLOST 2003 EXPENDITURES
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Fund 322 SPLOST 14 Capital Project Fund
Overview
The intergovernmental agreement between the Chatham County and the City of Tybee Island states that the City may
anticipate receiving $4,200,000 of the SPLOST 2014 proceeds. During the current year the City Council agreed to
allocation the SPLOST 2014 funds categories of public safety, water & sewer, streets & infrastructure and cultural and recreation as designated in the SPLOST 2014 resolution.
The city began collecting the SPLOST 2014 revenues in October, 2014. The intergovernmental agreement with between
the City and Chatham County government allows the City to collect 1.3551% of the month SPLOST proceeds.
Collection
Period Month
of the Year
Fiscal Year
2014-2015
Actual
Fiscal Year
2015-2016
Actual
Fiscal Year
2016-2017
Actual
Fiscal Year
2017-2018
Actual
July N/A 66,807.48 63,980.98 69,980.62
August N/A 62,116.32 62,650.45 65,068.88
September N/A 55,489.78 62,864.57 62,617.11
October 61,084.19 61,270.10 57,695.44 65,888.68
November 61,343.37 60,920.38 64,509.28 68,521.81
December 70,597.80 70,312.57 74,644.89 75,593.51
January 56,694.84 47,707.93 60,063.32 58,145.50
February 58,234.47 57,976.72 61,243.53 60,207.96
March 64,234.72 66,346.74 70,277.68
April 66,237.71 63,552.43 69,262.53
May 65,054.07 63,459.90 68,256.48
June 67,245.41 66,918.31 70,095.51
YTD TOTAL 570,726.58 742,878.65 785,544.65 526,024.07
SPLOST 2014 ACTUAL MONTHLY COLLECTIONS
SPLOST 2014 2014-2015 2015-2016 2016-2017
Actual 570,755.00$ 742,878.66$ 786,336.00$
Budget 901,000.00$ 1,072,935.00$ 1,184,641.00$
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
2014-2015 2015-2016 2016-2017
SPLOST 2014
Actual Budget
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Fiscal Year 2018-2019 Capital Project Budget
The estimated SPLOST 2014 budget for fiscal year 2018-2019 is $1,220,266. The City estimates collecting $740,000 in
SPLOST 2014 Capital Project Fund revenue. The city expects to carry forward collect $479,766 of the current year’s
budget balance for projects that may not come to completion by June 30, 2018. The table below shows a summary of the
year to date revenues received and expended through April 20, 2018.
For the current fiscal year, the City has four remaining month of SPLOST 2014 revenue to collect.
The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
REVENUE
The City anticipates having a budget of $1,220,266 for FY2019 of which $479,766 is carried-forward from the current
year. The chart below shows the month SPLOST collections.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUNDDEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
322 00 33 7114 SPLOST 2014 Revenue 740,000.00 0.00 740,000.00 465,816.11 274,183.89 742,878.67 785,544.66
322 00 36 1000 Interest Income 500.00 200.00 300.00 451.54 (151.54)109.64 790.90
322 00 39 1300 Prior Year Fund Balance 479,766.00 129,559.00 350,207.00 0.00 350,207.00 0.00 0.00
TOTAL SPLOST 2014 REVENUE 1,220,266.00 129,759.00 1,090,507.00 466,267.65 624,239.35 742,988.31 786,335.56
FUND 322 SPLOST 2014 REVENUE
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EXPENDITURES
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUNDDEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
322 3210 54 2100 Capital Equipment 0.00 0.00 0.00 0.00 0.00 29,848.50 166,816.40
322 3210 54 2200 Vehicles - Police 120,000.00 120,000.00 0.00 0.00 0.00 66,137.54 114,483.23
3210 Total 120,000.00 120,000.00 0.00 0.00 0.00 95,986.04 281,299.63
322 3510 54 2100 Machinery & Equipment 15,000.00 15,000.00 0.00 0.00 0.00 184,539.30 31,887.79
322 3510 54 2200 Vehicles - Fire 250,000.00 (45,925.00)295,925.00 295,925.00 0.00 27,020.00 110,000.00
3510 Total 265,000.00 (30,925.00)295,925.00 295,925.00 0.00 211,559.30 141,887.79
322 4210 54 1410 Infrastructure (roads & sidewalks)143,308.00 (53,692.00)197,000.00 53,691.54 143,308.46 18,164.00 0.00
322 4210 54 2100 Capital Equipment 0.00 (180,000.00)180,000.00 180,000.00 0.00 0.00 0.00
4210 Total 143,308.00 (53,692.00)377,000.00 233,691.54 143,308.46 18,164.00 0.00
322 4250 54 1410 Infrastructure (drainage)178,000.00 (22,000.00)200,000.00 0.00 200,000.00 0.00 10,155.24
4210 Total 178,000.00 (22,000.00)200,000.00 0.00 200,000.00 0.00 10,155.24
322 4970 54 2510 Marsh Hill Trail TAP Match 17,266.00 (15,699.00)32,965.00 15,698.99 17,266.01 10,091.46 1,785.92
4970 Total 17,266.00 (15,699.00)32,965.00 15,698.99 17,266.01 10,091.46 1,785.92
322 6110 54 2100 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 117,055.85 27,016.55
6110 Total 0.00 0.00 0.00 0.00 0.00 117,055.85 27,016.55
322 6125 54 1310 Buildings 0.00 0.00 0.00 0.00 0.00 45,997.02 0.00
322 6125 54 1402 Beach Renourishment (150,000.00)150,000.00 0.00 150,000.00 0.00 0.00
322 6125 54 2105 Beach Crossovers 103,533.00 (59,760.67)163,293.67 59,760.83 103,532.84 0.00 0.00
6125 Total 103,533.00 (209,760.67)313,293.67 59,760.83 253,532.84 45,997.02 0.00
322 6210 54 1100 Site Improvements 26,113.00 0.00 26,113.00 0.00 26,113.00 195,390.45 887.40
322 6210 54 1310 Buildings 0.00 (165,212.59)165,212.59 153,666.90 11,545.69 10,750.00 34,787.41
322 6210 54 2100 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 5,842.00
6210 Total 26,113.00 (165,212.59)191,325.59 153,666.90 37,658.69 206,140.45 41,516.81
322 9000 61 1000 Contingency 367,046.00 367,046.00 0.00 0.00 0.00 0.00 0.00
9000 Total 367,046.00 367,046.00 0.00 0.00 0.00 0.00 0.00
Grand Total SPLOST 2014 Expenditures 1,220,266.00 (190,243.26)1,410,509.26 758,743.26 651,766.00 704,994.12 503,661.94
Parks Division (Public Works)
Other Financing Uses
Public Works Department
Public Works Administration
Public Works - Storm Drainage
Public Works Administration
Cultural & Recreation
Beach Related (Public Works)
Fire Department
FUND 322 SPLOST 2014 EXPENDITURES
Police Department
4 | Page
1. Public Safety Police Department – Budget $120,000
• 322.3210.54.2200, Vehicles, $120,000 – to purchase 4 new police vehicles.
2. Public Safety Fire Department - Budget $265,000
• 322. 3510-54-2100, Capital Equipment, $15,000 – to purchase 1 a Kubota.
• 322.3510.54.2200, Vehicles - $250,000 for a mobile command unit for emergency disasters.
3. Public Works Department Administration – Budget $143,308
• 322.4210.54.1310, Infrastructure - $143,308 – estimated carry-forward project from the current year (FY18)
for annual street repaving includes 2nd and 4th streets and cross walks. 4. Public Works Storm water Drainage – Budget $178,000
• 322.4210.54.1410, Infrastructure – Drainage, $178,000
o 17th Street drainage project
5. Public Works Department/City Manager – Budget $17,266
• 322.4970.54.2510, Marsh Hen Trail TAP Match, $17,266 estimated carry-forward project that is used to pay engineers for Marsh Hen Trail Project.
6. Beach Related – Public Works Department - Budget $103,533
• 322.6125.54.2105, Beach Crossovers, $103,533 estimated carry-forward for beach crossover project.
7. Public Works – Parks Division – Budget $26,113
• 322.6210.54.1100, Site Improvement, $ 27,000 estimated carry-forward for park improvements at Jaycee Park. 8. Other Financing Uses – Budget $367,046
• 322.9000.61.1000, Contingency - $367,046 estimated unassigned budget balance with one disclaimer. A
$150,000 from the current year budget to place use sand bags dunes may be carry-forward to FY2019 and
if so the Contingency’s unassigned budget will be reduced for that amount.
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Fund 505 Water/Sewer Enterprise Fund
Statement of Service
The City of Tybee Island Water and Sewer Department is committed to serving the needs of our residents, businesses, and
visitors by providing high-quality drinking water, wastewater treatment and disposal services, and adequate water under
sufficient pressure. The department strives to provide for future economic growth via progressive planning, implementing
water conservation measures, and continuing education, safeguarding public health and the environment, and providing
for process improvements and cost efficiencies. The Water and Sewer Department must operate it facility in accordance
with the Georgia Safe Drinking Water Act of 1977, (O.C.G.A. 12-5-170 et. seq.) as passed by the Georgia General
Assembly, and the Rules for Safe Drinking Water, Chapter, 391-3-5 and meet all special conditions identified under its’
10 year permit no. CG051005 issued by the State of Georgia Department of Natural Resources Environmental Protection
Division on January 30, 2018.
Special Conditions
1. The department shall comply with the O.C.G.A. Sections, 12-5-7 and 12-5-8, regarding limitations on outdoor
irrigation, local variances from state restrictions on outdoor watering, and any rules and regulations related to
drought management promulgated thereafter. (This condition applies to any water system that holds a water
withdrawal permit, or uses water provided by a system with a withdrawal permit.)
2. The department will ensure that the pubic water system is operated in compliance with the Georgia Certification
of Water and Wastewater Treatment Plant Operators and Laboratory Analysis Act, as amended, and the rules
adopted thereafter O.C.G.A. Section 391-3-5-.39 of the Rules of Safe Drinking Water.
3. The department shall ensure that drinking water distributed by the City shall not contain any impurity which will
cause offense to the sense of sight, taste or smell and water that is not excessively corrosive as to cause
degradation of the water quality or deterioration of the distribution system, as specified in O.C.G.A Section 391-
3-5-.19 and .26 of the Rules of Safe Drinking Water.
4. The Water & Sewer Department shall develop and administer a water conservation education program in
accordance with the guidelines provided by the Georgia Environmental Protection Division.
5. The Water & Sewer Department shall develop and administer a conservation- oriented water rate structure for
all customers in accordance with the Georgia Environmental Protection Division.
6. The department shall continue to evaluate reuse feasibility in accordance with the guidelines provided by the
Georgia Environmental Protection Division.
7. The department shall continue to evaluate alternate water sources as a substitute for the groundwater used.
8. The department shall administer a meter calibration, repair, and replacement program that include: (1) a
schedule for installing meters for all water supply sources and service connections that are not currently metered;
and (2) annual calibration for meters for those users representing at least the top 10% of water users.
9. The department shall administer the ordinances requiring all new developments served by the public and private
sewage services to install purple pipe reuse lines, where feasible, as demonstrated in the City’s Reuse Feasibility
2 | Page
Analysis. The City’s Reuse Feasibility Analysis shall be developed in accordance with guidance provided by the
Georgia Environmental Protection Division.
10. The department shall administer a water loss control program in accordance with the guidelines provided by the
Georgia Environmental Protection Division. The department shall administer the minimum standards and best
management practices for improving efficiency and effectiveness of water use, if subject to the provisions of
O.C.G.A. Section 12-5-14, as amended.
11. The department shall ensure that all fire hydrant flushing events are metered.
REVENUES
Although it appears that the overall revenue budget of the Water & Sewer Fund decreased by a net amount
($560,098), the operating revenues increased by $126,422. The decrease in revenues is in the other financing
sources – capital contributions line item, (505.00.39.1000) by ($1,902,737) which explains the decline in the
revenues. The “other financing sources” include the use of prior year’s unrestricted retained earnings in the
amount of $1,422,803.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 0000 34 2900 Water Sewer Cost Reimburse 400.00 0.00 400.00 0.00 400.00 723.96 411.20
505 0000 34 4210 Water charges 1,189,425.00 48,425.00 1,141,000.00 784,340.83 356,659.17 1,080,106.35 1,154,091.04
505 0000 34 4215 Capital Cost Recovery 20,000.00 5,000.00 15,000.00 21,130.50 (6,130.50)26,000.00 20,000.00
505 0000 34 4255 Sewer charges 1,510,497.00 61,497.00 1,449,000.00 1,126,088.41 322,911.59 1,496,696.99 1,551,004.70
505 0000 34 6901 Other fees - tapping fees 8,000.00 1,500.00 6,500.00 9,382.20 (2,882.20)14,561.20 7,773.60
505 0000 34 6902 Other fees - stubbing fees 5,000.00 0.00 5,000.00 7,405.40 (2,405.40)9,336.80 5,500.00
505 0000 34 6903 Aid to Construction 20,000.00 5,000.00 15,000.00 35,132.00 (20,132.00)48,602.00 21,402.00
505 0000 34 6904 Delinquent Charges 30,000.00 5,000.00 25,000.00 26,955.50 (1,955.50)35,430.00 30,780.00
505 0000 34 6906 Other Fees - Setup/Cut on 7,000.00 0.00 7,000.00 6,686.68 313.32 7,085.00 9,550.00
34 Total CHARGES FOR SERVICE 2,790,322.00 126,422.00 2,663,900.00 2,017,121.52 646,778.48 2,718,542.30 2,800,512.54
505 0000 36 1000 Interest 75.00 (125.00)200.00 54.32 145.68 190.76 190.32
36 Total INVESTMENT INCOME 75.00 (125.00)200.00 54.32 145.68 190.76 190.32
505 0000 38 1002 Tower Space Rental Revenue 176,217.00 6,217.00 170,000.00 152,223.75 17,776.25 202,131.51 197,401.50
505 0000 38 9002 W/S Misc Other Income 0.00 0.00 0.00 0.00 0.00 0.00 115,100.00
505 0000 38 9003 Service CHG RET'D checks 500.00 0.00 500.00 384.00 116.00 354.16 704.00
38 Total MISCELLAENOUS INCOME 176,717.00 6,217.00 170,500.00 152,607.75 17,892.25 202,485.67 313,205.50
505 0000 39 1000 Capital Contributions 0.00 (1,902,737.00)1,902,737.00 0.00 1,902,737.00 0.00 0.00
505 0000 39 1300 Prior Year Fund Balance 1,422,803.00 1,210,125.00 212,678.00 0.00 212,678.00 0.00 0.00
39 Total OTHER FINANCIING SOURCES 1,422,803.00 (692,612.00)2,115,415.00 0.00 2,115,415.00 0.00 0.00
Grand Total 4,389,917.00 (560,098.00)4,950,015.00 2,169,783.59 2,780,231.41 2,921,218.73 3,113,908.36
WATER AND SEWER ENTERPISE FUND REVENUES
3 | Page
1512 – Finance Administration
Statement of Service
The Utility Billing Administration is committed to serving the needs of our customers by providing excellence in
customer service by processing accurate and timely bills and services.
Goals
• Maintain accurate customer records.
• Provide timely customer service calls.
• Assist Water Service Technicians with generating leak reports for customers.
• Manage contract with Atlantic Waste Services for residential and commercial garbage customers.
• Continue to cross train with team members.
• Be prepared in the event of a natural disaster to keep our services up and operating.
Objectives
• Improve the customer experience through bill inserts and bill messages.
• Provide quarterly reports for broadcasting on the City’s TV channel.
• Ensure that all rate changes are updated, accurate and communicated.
• Attend training opportunities.
• Monitor the monthly Atlantic Waste invoices for accuracy.
Operating & Capital Expenses:
Finance W&S Administration – Budget $104,256 The Finance W&S Administration proposed budget increased by $9,911 from $94,345 to $104,256 due to the
following reasons:
• Personnel and benefits costs increased by $1,785 due to a 5% increase in health insurance premiums;
• Purchased contracted services increased by $8,283 due to the following:
o 505.1512.52.3220, Postage & Freight increased by $7,000; and o 505.1512.52.3400, Printing & binding, increased by $1,000.
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 1512 51 1100 Salaries & Wages 46,228.00 666.00 45,562.00 31,146.41 14,415.59 44,487.79 26,416.00
505 1512 51 1300 Overtime 500.00 (476.00)976.00 1,385.71 (409.71)343.95 200.00
505 1512 51 1400 Employee Benefits - (600.00)600.00 500.00 100.00 - -
505 1512 51 2100 Health Insurance Benefits 13,534.00 1,602.00 11,932.00 4,953.00 6,979.00 9,827.26 7,820.26
505 1512 51 2200 FICA Soc Sec Contribution 2,920.00 64.00 2,856.00 1,947.32 908.68 2,621.52 1,657.00
505 1512 51 2300 FICA Medicare Contributio 683.00 15.00 668.00 455.41 212.59 613.09 388.00
505 1512 51 2400 Retirement Contributions 4,465.00 135.00 4,330.00 1,441.92 2,888.08 4,783.49 2,907.00
505 1512 51 2700 Workers Compensation 151.00 4.00 147.00 76.00 71.00 119.74 64.03
505 1512 51 2910 Wellness Incenative 375.00 375.00 - - 0.00 - -
51 Total 68,856.00 1,785.00 67,071.00 41,905.77 25,165.23 62,796.84 39,452.29
505 1512 52 3100 Property & Liability Insu 100.00 50.00 50.00 41.67 8.33 22.18 (3,336.00)
505 1512 52 3220 Postage & Freight 15,000.00 7,000.00 8,000.00 3,168.08 4,831.92 14,825.67 6,623.88
505 1512 52 3400 Printing & Binding 1,000.00 1,000.00 - - 0.00 - -
505 1512 52 3500 Travel & Related 1,200.00 0.00 1,200.00 - 1,200.00 1,585.66 -
505 1512 52 3700 Education & Training 1,000.00 200.00 800.00 50.00 750.00 599.00 -
505 1512 52 3850 Contract Services 1,800.00 33.00 1,767.00 - 1,767.00 - -
505 1512 52 3901 Service Charges, Late Fee 12,000.00 0.00 12,000.00 7,078.18 4,921.82 10,053.17 7,834.03
52 Total 32,100.00 8,283.00 23,817.00 10,337.93 13,479.07 27,085.68 11,121.91
505 1512 53 1100 Supplies & Materials 1,000.00 200.00 800.00 243.01 556.99 667.00 531.63
505 1512 53 1720 Uniforms 300.00 67.00 233.00 232.69 0.31 - -
53 Total 1,300.00 267.00 1,033.00 475.70 557.30 667.00 531.63
505 1512 57 4000 Bad Debt Expense 2,000.00 (424.00)2,424.00 - 2,424.00 786.99 -
57 Total 2,000.00 (424.00)2,424.00 - 2,424.00 786.99 -
Grand Total 104,256.00 9,911.00 94,345.00 52,719.40 41,625.60 91,336.51 51,105.83
FINANCE - ADMINISTRATION
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4310 – Sewer Services
Objectives
• Expand technology to provide efficient and improved operations and customer service.
• Evaluate sewer lines using inline camera and rehabilitate as needed.
• Retain trained and licensed personnel.
Sewer Administration – Budget $2,610,402
The Sewer Administration proposed budget decreased by a net amount of ($255,066) from $2,865,558 to $2,610,492 due to the following reasons:
Salary & Benefits
• The Sewer Administrations salary and social security’s budgets were increased by $36,873 due to
a 3% pay increase in January of 2018; classification changes with pay increases merit; and the additional of an engineer position.
• The health insurance line item, 505.4310.51.2200, increased by $8,330 for a 5% increase in
health insurance costs ;
• The Purchased contracted services budget line items increased by $6,773 from $565,927 to
$572,700 primarily due to the following:
o Property liability & liability insurance (4310.52.3100) increased by $12,000; o Water analysis (4310.52.1310) increased by $7,273 to due increase in required testing; o Rental Equipment (4310.52.2320) increased by $9,000;
o Repair & Maintenance Equipment (4310.52.2203) decreased by ($15,000);
• The Supplies budget line items increased by $1,727 from $228,773 to $230,500 due to the following:
o Electricity (4310.53.1230) increased by $5,000; o Safety Equipment (4310.53.1700) decreased by ($1,500); o Uniforms (4310.53.1720) increased by $500; and
o Ultraviolet Disinfection (4310.53.1730) decreased by ($2,273).
6 | Page
• The Capital Outlay budgets line items decreased by a net amount of ($5,000) from $970,000
to $965,000 due to the following:
Below is a list of the capital outline projects requested for FY2019:
1. Additional Rotary Fan Press - $550,000 2. Sewer Line Rehab & Improvements (on going repairs) - $175,000
3. Rehab Lift Station #12 (install by-pass) - $40,000 4. Machinery & Equipment (inline camera) - $200,000
• The Indirect Cost budget line items decreased by a net amount of ($139) from $55,700 to $55,561 due to rounding the budget numbers. o Indirect cost allocation from the General Fund for providing accounts payable, payroll and accounting processing services increased to provide these services to the Water & Sewer Fund. The cost of providing information technology and human resources costs were not included in order to keep
expenses down as much as possible.
• The Debt Service budget line items increased by $4,700 due to the following reasons:
o Interest Expense for Plant Upgrade Loan with GEFA (4310.58.2305) increased by $4,700
7 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 4310 51 1100 Salaries & Wages 249,507.00 24,786.00 224,721.00 146,790.19 77,930.81 219,102.68 222,594.77
505 4310 51 1111 Accrued Vacation Adjustm(- 0.00 - - 0.00 (693.04) -
505 4310 51 1300 Overtime Wages 15,000.00 0.00 15,000.00 6,145.86 8,854.14 8,959.65 11,068.47
505 4310 51 1400 Employee Benefits 6,000.00 (1,200.00)7,200.00 3,200.00 4,000.00 4,800.00 4,800.00
505 4310 51 2100 Health Insurance Benefits 61,514.00 8,330.00 53,184.00 33,716.91 19,467.09 38,621.83 40,773.79
505 4310 51 2200 FICA Contributions 16,888.00 1,579.00 15,309.00 9,680.33 5,628.67 14,437.37 14,564.29
505 4310 51 2300 FICA Medicare Contributio 3,950.00 370.00 3,580.00 2,264.02 1,315.98 3,376.55 3,406.33
505 4310 51 2400 Retirement Contributions 19,431.00 631.00 18,800.00 12,529.84 6,270.16 21,311.64 19,857.48
505 4310 51 2700 Workers Compensation 5,366.00 502.00 4,864.00 4,409.02 454.98 3,203.42 4,559.85
505 4310 51 2900 Wellness Benefits 1,875.00 1,875.00 - - 0.00 - -
51 Total 379,531.00 36,873.00 342,658.00 218,736.17 123,921.83 313,120.10 321,624.98
505 4310 52 1201 Engineering/permits 5,000.00 0.00 5,000.00 - 5,000.00 35,431.60 433.40
505 4310 52 1202 Engineering/studies 12,000.00 0.00 12,000.00 - 12,000.00 6,547.50 -
505 4310 52 1221 Audit & Accounting Fees - 0.00 - - 0.00 - 3,400.00
505 4310 52 1300 Computer Service Contract 10,000.00 0.00 10,000.00 4,420.28 5,579.72 12,024.03 4,623.64
505 4310 52 1310 Water Analysis 65,000.00 7,273.00 57,727.00 49,530.05 8,196.95 29,181.76 22,205.82
505 4310 52 1325 Contract Services - Class 43,200.00 0.00 43,200.00 - 43,200.00 - -
505 4310 52 2110 Dumping Charges 45,000.00 0.00 45,000.00 40,185.72 4,814.28 28,443.21 29,314.93
505 4310 52 2200 Termite/ Pest control WW 500.00 0.00 500.00 - 500.00 - -
505 4310 52 2201 Repair & Maintain - Bldgs 5,000.00 0.00 5,000.00 - 5,000.00 2,203.22 451.51
505 4310 52 2202 Repair & Maintain - Vehic 10,000.00 (5,000.00)15,000.00 - 15,000.00 3,867.14 2,422.17
505 4310 52 2203 Repair & Maintain - Equip 150,000.00 (15,000.00)165,000.00 87,779.26 77,220.74 46,372.05 47,463.81
505 4310 52 2205 Repair & Maint -Infrastru 150,000.00 0.00 150,000.00 36,892.80 113,107.20 171,947.57 129,042.80
505 4310 52 2219 Repair & Maint -Infras Da - 0.00 - 18,815.65 (18,815.65)- 60,575.66
505 4310 52 2320 Rental Equipment 15,000.00 9,000.00 6,000.00 1,594.20 4,405.80 3,985.17 8,610.20
505 4310 52 3100 Property & Liability Ins 50,000.00 12,000.00 38,000.00 35,534.67 2,465.33 30,867.72 37,601.17
505 4310 52 3201 Telephones 800.00 0.00 800.00 474.84 325.16 1,158.64 1,271.85
505 4310 52 3202 Fax/Data Lines 600.00 0.00 600.00 - 600.00 433.42 455.91
505 4310 52 3220 Postage & Freight 2,500.00 (2,500.00)5,000.00 605.71 4,394.29 301.33 2,408.46
505 4310 52 3300 Advertising 100.00 0.00 100.00 - 100.00 - 20.00
505 4310 52 3500 Travel & Related Expense 2,500.00 500.00 2,000.00 1,513.19 486.81 648.81 679.79
505 4310 52 3600 Dues & Fees 2,000.00 0.00 2,000.00 476.54 1,523.46 996.74 7,933.10
505 4310 52 3700 Education and Training 3,500.00 500.00 3,000.00 879.95 2,120.05 2,341.84 1,492.00
52 Total 572,700.00 6,773.00 565,927.00 278,702.86 287,224.14 376,751.75 360,406.22
505 4310 53 1100 Supplies & Materials 50,000.00 0.00 50,000.00 30,726.63 19,273.37 41,930.97 42,291.62
505 4310 53 1230 Electricity 145,000.00 5,000.00 140,000.00 92,283.68 47,716.32 166,170.37 140,255.98
505 4310 53 1270 Gasoline & Diesel Fuel 10,000.00 0.00 10,000.00 3,688.12 6,311.88 1,271.93 2,427.23
505 4310 53 1600 Small Equipment 6,000.00 0.00 6,000.00 1,941.94 4,058.06 10,649.44 3,886.84
505 4310 53 1700 Safety Equipment 2,000.00 (1,500.00)3,500.00 - 3,500.00 1,841.97 2,281.16
505 4310 53 1720 Uniforms 2,500.00 500.00 2,000.00 1,170.14 829.86 2,020.29 1,413.27
505 4310 53 1730 Ultraviolet Disinfection - (2,273.00)2,273.00 2,272.36 0.64 34,538.13 44,943.58
505 4310 53 1740 Sludge Belt Press Parts 15,000.00 0.00 15,000.00 10,628.01 4,371.99 24,839.26 20,349.57
53 Total 230,500.00 1,727.00 228,773.00 142,710.88 86,062.12 283,262.36 257,849.25
505 4310 54 1400 Infrastructure (PRESS)550,000.00 550,000.00 - - 0.00 411,026.88 14,116.60
505 4310 54 1401 Sewer Line Rehab & Improv 175,000.00 0.00 175,000.00 - 175,000.00 - -
505 4310 54 1402 Rehab Lift Station #12 40,000.00 40,000.00 - - 0.00 15,036.00 -
505 4310 54 1410 Sewer Main Liftstation 6 - 0.00 - - 0.00 8,550.00 -
505 4310 54 1499 Infrastructure -Ultra Vio - (795,000.00)795,000.00 557,164.75 237,835.25 - 47,703.45
505 4310 54 2100 Machinery & Equipment 200,000.00 200,000.00 - - 0.00 - 29,841.30
505 4310 54 2110 Machinery/Eq Sludge Thick - 0.00 - - 0.00 994,277.19 -
54 Total 965,000.00 (5,000.00)970,000.00 557,164.75 412,835.25 1,428,890.07 91,661.35
505 4310 55 1005 Indirect Allocation - A 11,143.00 (57.00)11,200.00 8,357.22 2,842.78 9,281.09 11,142.96
505 4310 55 1008 Indirect Allocation - P 3,512.00 (88.00)3,600.00 2,633.94 966.06 1,243.32 3,511.92
505 4310 55 1010 Indirect Allocation - Acc 40,906.00 6.00 40,900.00 30,679.47 10,220.53 28,731.84 40,905.96
55 Total 55,561.00 (139.00)55,700.00 41,670.63 14,029.37 39,256.25 55,560.84
505 4310 56 1000 Depreciation 400,000.00 (300,000.00)700,000.00 - 700,000.00 539,008.14 371,986.46
56 Total 400,000.00 (300,000.00)700,000.00 - 700,000.00 539,008.14 371,986.46
505 4310 57 5000 Loss on Disposition of As - 0.00 - - 0.00 634,542.20 -
57 Total - 0.00 - - 0.00 634,542.20 -
505 4310 58 2301 Int Exp Loan GEFA CW00014 - 0.00 - - 0.00 38,795.54 3,147.81
505 4310 58 2305 GEFA CW2016043 Interest E 7,200.00 4,700.00 2,500.00 1,279.02 1,220.98 - -
58 Total 7,200.00 4,700.00 2,500.00 1,279.02 1,220.98 38,795.54 3,147.81
Grand Total 2,610,492.00 (255,066.00)2,865,558.00 1,240,264.31 1,625,293.69 3,653,626.41 1,462,236.91
SEWER ADMINSTRATION
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4410 – Water Services
Objectives
• Provide high-quality drinking water to protect and enhance the well-being of the citizens of the City of Tybee
Island.
• Replace old galvanized water lines over the next three years.
• Maintain and improve the public water distribution and wastewater collection systems to meet the current and
future needs of the City of Tybee Island.
• Extend water lines to Lazaretto Creek
• Expand technology to provide efficient and improved operations and customer service.
Water Administration Budget $1,675,169 The Water Administration proposed budget decreased by ($314,943) from $1,990,112 to $1,675,169 due to the following reasons:
• The salary & benefits budget line items shows a net increase by $31,288 primarily due the following: o Salaries & Wages (505.4410.51.1100) increased by $14,804 due to the promotion of an employee; and o 505.4410.51.2100, Health Insurance, increased by $18,910 increased due to a 5% increase in premium cost
expected January or 2019; and due to an additional employee being added in FY2018.
• The Purchased contracted services budget line items increased by $8,100 from $180,500 to $188,600 primarily due
to the following reasons:
o Repair & Maintenance Building (4410.52.2201) increased $5,500;
o Repair & Maintenance Equipment (4410.52.2203) increased $3,500;
o Advertising (4410.52.3300) decreased ($1,900).
• The Supplies budget line items increased by $14,000 from $163,500 to $177,500 due to the following reasons:
o Supplies & Materials (4410.53.1100) increased by 10,000; o Fire hydrants, gates, valves (4410.53.1102 increased by $7,500; o Electricity (4410.53.1230) decreased by ($5,000); o Small Equipment (4410.53.1600) increased by $1,000; and o Uniform/Clothing (4410.53.1720) increased by $500
• The Capital Outlay budget decreased by ($700,000) from $1,200,000 to $500,000 due to the following:
10 | Page
Below is a list of the capital outline projects requested for FY2019: 1) To replace 1/3 of 40 streets water lines, install blow off valves and move water meters that are on private
property - $500,000
• The Indirect Cost budget line items decreased by ($191) from $74,600 to $74,409 due to rounding the numbers. o Indirect cost allocation from the General Fund for providing accounts payable, payroll and accounting processing services increased to provide these services to the Water & Sewer Fund. The cost of
providing information technology and human resources costs were not included in order to keep expenses down as much as possible.
• The Debt Service budget line items increased by $32,860 from $81,460 to $114,320 due to the following reasons:
o Interest Expense on Ameris Loan increased $61,300; o Bond Amortization Costs increased $20,000;
o Interest Expense on GEFA2013L35W Loan decreased ($16,100); o Interest Expense on GEFAL22WS2 Loan decreased ($39,960); o Interest Expense on GEFA DW2016045 increased $7,620
11 | Page
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 4410 51 1100 Salaries & Wages 195,277.00 14,804.00 180,473.00 70,607.80 109,865.20 178,651.60 180,691.81
505 4410 51 1300 Overtime 15,000.00 0.00 15,000.00 8,263.04 6,736.96 13,260.25 12,850.92
505 4410 51 1400 Employee Benefits 6,000.00 0.00 6,000.00 2,400.00 3,600.00 4,800.00 4,800.00
505 4410 51 2100 Health Insurance Benefits 53,670.00 18,910.00 34,760.00 25,886.53 8,873.47 34,055.04 39,352.40
505 4410 51 2200 Social Security Contribut 13,409.00 918.00 12,491.00 5,019.50 7,471.50 12,053.54 12,266.11
505 4410 51 2300 FICA Medicare Contributio 3,136.00 215.00 2,921.00 1,173.86 1,747.14 2,818.93 2,868.60
505 4410 51 2400 Retirement Contributions 16,250.00 (6,510.00)22,760.00 15,172.56 7,587.44 24,163.80 23,294.88
505 4410 51 2700 Workers Compensation 15,723.00 1,076.00 14,647.00 13,344.80 1,302.20 10,730.67 12,861.14
505 4410 51 2910 Wellness Incenative 1,875.00 1,875.00 - - 0.00 - -
51 Total 320,340.00 31,288.00 289,052.00 141,868.09 147,183.91 280,533.83 288,985.86
505 4410 52 1202 Engineering/studies servi 8,000.00 0.00 8,000.00 3,602.20 4,397.80 8,264.80 4,253.42
505 4410 52 1300 Computer Svc Contracts 5,000.00 0.00 5,000.00 681.47 4,318.53 2,410.79 5,771.64
505 4410 52 1310 Water Analysis 12,500.00 0.00 12,500.00 6,959.00 5,541.00 1,168.80 12,983.64
505 4410 52 2201 Repair & Maintain - Build 10,000.00 5,500.00 4,500.00 7.35 4,492.65 - 715.79
505 4410 52 2202 Repair & Maintain - Vehic 5,000.00 0.00 5,000.00 1,725.26 3,274.74 5,610.67 4,745.80
505 4410 52 2203 Repair & Maintain - Equip 45,000.00 3,500.00 41,500.00 35,496.20 6,003.80 34,377.14 28,490.14
505 4410 52 2205 Repair & Maint- Infrastru 40,000.00 0.00 40,000.00 25,425.39 14,574.61 58,904.88 31,604.59
505 4410 52 3100 Property & Liability Insu 38,000.00 0.00 38,000.00 31,667.16 6,332.84 22,970.59 27,744.40
505 4410 52 3201 Telephone 2,620.00 0.00 2,620.00 2,362.13 257.87 449.58 2,817.43
505 4410 52 3220 Postage & Freight 2,500.00 0.00 2,500.00 1,627.79 872.21 1,200.76 1,525.14
505 4410 52 3300 Advertising 100.00 (1,900.00)2,000.00 - 2,000.00 925.00 925.00
505 4410 52 3500 Travel & Related Expenses 3,000.00 500.00 2,500.00 465.03 2,034.97 1,190.96 1,491.36
505 4410 52 3600 Dues & Fees 11,000.00 0.00 11,000.00 9,923.50 1,076.50 11,473.50 14,969.50
505 4410 52 3700 Education & Training 2,500.00 500.00 2,000.00 425.00 1,575.00 347.00 710.00
505 4410 52 3901 Fees and Service Charges - 0.00 - 7.00 (7.00)- -
505 4410 52 3920 Safety Equipment 2,000.00 0.00 2,000.00 694.93 1,305.07 1,489.06 626.26
505 4410 52 3950 Water Conservation Measur 1,380.00 0.00 1,380.00 - 1,380.00 3,226.14 -
52 Total 188,600.00 8,100.00 180,500.00 121,069.41 59,430.59 154,009.67 139,374.11
505 4410 53 1100 Supplies & Materials 50,000.00 10,000.00 40,000.00 37,772.98 2,227.02 15,250.90 16,086.76
505 4410 53 1102 Fire hydrants, gates, val 10,000.00 7,500.00 2,500.00 - 2,500.00 - -
505 4410 53 1210 Water/Sewer Charges 35,000.00 0.00 35,000.00 15,689.18 19,310.82 37,860.18 39,288.36
505 4410 53 1230 Electricity 45,000.00 (5,000.00)50,000.00 25,769.23 24,230.77 44,904.72 50,222.42
505 4410 53 1270 Gasoline & Diesel Fuel 12,000.00 0.00 12,000.00 8,724.89 3,275.11 10,578.75 12,146.67
505 4410 53 1560 Inventory - Water Meters&18,000.00 0.00 18,000.00 5,475.00 12,525.00 9,592.72 12,556.34
505 4410 53 1600 Small equipment 5,000.00 1,000.00 4,000.00 125.00 3,875.00 857.38 163.52
505 4410 53 1720 Uniform /Clothing 2,500.00 500.00 2,000.00 1,151.36 848.64 1,995.68 1,491.52
53 Total 177,500.00 14,000.00 163,500.00 94,707.64 68,792.36 121,040.33 131,955.59
505 4410 54 1201 Site Improvement - 0.00 - 1,046.58 (1,046.58)- -
505 4410 54 1400 Infrastructure/ replace 12 lines 500,000.00 (700,000.00)1,200,000.00 376,849.13 823,150.87 - 845,499.20
505 4410 54 2107 Jones Avenue Water Line - 0.00 - - 0.00 23,210.00 -
54 Total 500,000.00 (700,000.00)1,200,000.00 377,895.71 822,104.29 23,210.00 845,499.20
505 4410 55 1005 Indirect Allocation - A 14,143.00 (57.00)14,200.00 10,607.22 3,592.78 7,853.23 14,142.96
505 4410 55 1008 Indirect Allocation - P 8,346.00 (54.00)8,400.00 6,259.50 2,140.50 1,243.32 8,346.00
505 4410 55 1010 Indirect Allocation - Acc 51,920.00 (80.00)52,000.00 38,939.94 13,060.06 28,731.84 51,919.92
55 Total 74,409.00 (191.00)74,600.00 55,806.66 18,793.34 37,828.39 74,408.88
505 4410 56 1000 Depreciation 300,000.00 300,000.00 - - 0.00 - 201,113.78
56 Total 300,000.00 300,000.00 - - 0.00 - 201,113.78
505 4410 57 4000 Bad debt - 0.00 - - 0.00 132.26 361.99
57 Total - 0.00 - - 0.00 132.26 361.99
505 4410 58 2100 Int Exp Rev Bond 2005 456 - 0.00 - - 0.00 5,766.00 (456.75)
505 4410 58 2200 Int Exp BBT Loan AMR 2009 61,300.00 61,300.00 - - 0.00 - -
505 4410 58 2203 Bond Amortization Costs 20,000.00 20,000.00 - - 0.00 - -
505 4410 58 2205 Int Exp GELAC Loan L48WS - 0.00 - - 0.00 34,208.58 2,857.21
505 4410 58 2220 Interest Expense Ameris B - 0.00 - 115,646.62 (115,646.62)- 69,136.78
505 4410 58 2225 Interest Exp GEFA2013L35W 19,400.00 (16,100.00)35,500.00 13,713.22 21,786.78 21,663.85 21,395.56
505 4410 58 2300 Int Exp GEFA Loan L22WS 2 - (39,960.00)39,960.00 - 39,960.00 43,505.11 3,590.48
505 4410 58 2307 GEFA DW2016045 Interest E 13,620.00 7,620.00 6,000.00 4,094.63 1,905.37 - 44.33
505 4410 58 3000 Bond Admin Cost - 0.00 - - 0.00 7,375.68 46,821.99
58 Total 114,320.00 32,860.00 81,460.00 133,454.47 (51,994.47)112,519.22 143,389.60
505 9000 57 4000 Bad Debt Expense - (1,000.00)1,000.00 - 1,000.00 - -
57 Total - (1,000.00)1,000.00 - 1,000.00 - -
505 9990 54 1407 Capitalize Treatment Pla(- 0.00 - - 0.00 (1,452,100.57) -
505 9990 54 2100 Capitalize M&E - 0.00 - - 0.00 - (77,544.75)
505 9990 54 2501 Capitalize M&E - 0.00 - - 0.00 - (859,615.60)
54 Total - 0.00 - - 0.00 (1,452,100.57) (937,160.35)
Grand Total 1,675,169.00 (314,943.00)1,990,112.00 924,801.98 1,065,310.02 (722,826.87) 887,928.66
GRAND TOTAL WATER & SEWER 4,389,917.00 (560,098.00) 4,950,015.00 2,217,785.69 2,732,229.31 3,022,136.05 2,401,271.40
WATER ADMINISTRATION
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The schedule below shows the Water and Sewer Departments Five Year Capital Improvement Plans.
WATER & SEWER FUND 5 YEAR CAPITAL PROJECT PLAN
13 | Page
PROJECT DESCRIPTIONS
Grand Total
FY2019
Projects
Total
5 Year
CIP FY19 FY20 FY21 FY22 FY23 FY19-23
JATER & SEJER IMPROVEMENTS:
Replace Water Line on Hwy 80 0 0 0 0 0 0
Sewer Lift Force Main # 8 0 0 0 0 0 0
WWTP Replace UV Bulb System 0 0 0 0 0 0
0 0
2 Water Service Trucks 0 60,000 0 60,000 0 0
WWTP Screw Conveyor 0 0 0 0 0 0
Raise 3 Well Houses to Flood Plan 0 900,000 0 0 300,000 300,000 300,000 0
0 0
0 0 0 0 0 0
Rehab Fort Screven Well 0 0 0 0 0 0
0 0
Replace Water Line 2nd/Van Horn 0 0 0 0 0 0
Sewer 3/4 Ton Service Truck 0 0 0 0 0 0
Sewer add second Rotory Fan Press 550,000 500,000 550,000 0 0 0
Sewer Lift - Force Main # 1 0 500,000 0 0 500,000 0 0
Sewer Lift Force Main # 2 0 174,250 0 0 174,250 0 0
Sewer Lift Force Main # 10 0 75,000 0 75,000 0 0
Sewer Lift Force Main # 5 0 113,250 0 113,250 0 0
Sewer Lift Force Main # 9 0 0 0 0 0 0
0 0 0 0 0 0
WWTP 50ft Diameter Clarifier 0 1,500,000 0 0 0 1,500,000 0
WWTP Reuse Water System 0 250,000 0 0 0 250,000 0 0
Sewer Line Replac Inlet Ave. & 17th Street 150,000 150,000 150,000
Sewer Lift Station # 12 Rehab & Force Main Replac 0 300,000 300,000
0 0
0 0
0 0
0 0
0 0
0 0
Match 15% for Storm Shutters cost of $12,051 funded by FEMA\GEMA 1,808 1,808 1,808
Match for 12 Generators funded by FEMA\GEMA 65,000 65,000 65,000
TOTAL WATER & SEWER CIP:766,808 4,589,308 766,808 548,250 800,000 724,250 1,800,000 0
WATER & SEWER ENTERPRISE FUND 505
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Fund 540 Solid Waste Collection Enterprise Fund
Overview
The Solid Waste Fund budget request for fiscal year 2018-2019 is $1,197,965 which is an increase of $27,315 from the
current year’s budget. The City contracts out the garbage and recycling collections of residential and commercial
customers with Atlantic Waste Company to provide solid waste collection services.
Budget Highlights
The table below explains than information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2017 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY17
C FY2018 Current Budget =Represents fiscal year 2015-2016's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2015-2016's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2015-2016's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2014-2015 actual audited revenue or expense balances for each line item in the fund.
REVENUES
The revenue budget of the Solid Waste Collection fund increased by $38,641 due to the following reasons:
Charges for Services – Budget, $917,241 increased by $38,641
The Charges for Service revenue budget increased due to 7.1% rate increase implemented in April of 2019. The rate
increases is comprised of 2.1% based on the annual consumer price index that the City implemented and a 5% rate
increase implemented by Atlantic Waste Company.
Other Financing Sources – Budget, $ 280,724 decreased by ($11,326)
• Transfers in General Fund – Yard Waste - $147,798 - The City does not charge residents for yard
waste removal charged by the solid waste collection vendor; the City has paid for this service from the
General Fund. In order to properly report all related solid waste collection services provided to
customers, the costs for those services shall be reported and budgeted in the Solid Waste Fund. This will
allow the City to properly track and account for all solid waste revenue and expenses within one location.
The City shall transfer $147,432 in from the General Fund to cover the cost of providing free yard waste
removal;
• Transfer in General Fund – Recycling Homestead, $32,879.
The City is transferring in money from the General Fund to supplement the cost of recycling services to
residents who receive the Stephens Day\Homestead Exemption. The City will supplement $2.04 per
month for approximately, 1,100 residents;
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• Transfer in General Fund – Recycling Seniors, $2,892.
The City is transferring in money from the General Fund to pay the full cost of recycling services to
Senior residents who are qualify for the homestead exemption.
• Transfer in General Fund – Garbage Homestead, $54,835.
The City is transferring in money from the General Fund to supplement the cost of garbage services to
Stephens Day Homestead residents who are qualify for the exemption.
• Transfer in General Fund – Compactor – Recycling located at Atlantic Avenue, $15,417.
The City is transferring in money from the General Fund to pay the cost in full to of recycling compactor
services to commercial customers who use the recycling compactor located on Atlantic Avenue.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
540 0000 34 4110 Solid Waste Collection Chrg 487,305.00 41,405.00 445,900.00 347,508.44 98,391.56 498,855.02 454,397.28
540 0000 34 4112 Compactors - Lovell Street 31,059.00 2,159.00 28,900.00 21,740.40 7,159.60 7,053.85 28,456.56
540 0000 34 4115 Garbage - Stevens Day 130,662.00 (17,738.00)148,400.00 93,142.96 55,257.04 30,225.43 121,117.36
540 0000 34 4120 Recycling - Fulll Price 172,431.00 12,831.00 159,600.00 123,496.88 36,103.12 112,549.89 160,699.00
540 0000 34 4123 Recycle - $0 for Homestead 47,659.00 47,659.00 0.00 0.00 0.00 0.00 0.00
540 0000 34 4125 Recycling - Disct Steven Da 0.00 (56,000.00)56,000.00 33,898.06 22,101.94 11,104.08 44,294.03
540 0000 34 4130 Recycled Materials Revenue 4,000.00 4,000.00 0.00 3,797.90 (3,797.90)2,558.30 2,571.90
540 0000 34 4131 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 (260.30)
540 0000 34 4132 Garbage Surcharge 44,125.00 4,325.00 39,800.00 31,736.26 8,063.74 39,257.92 41,119.19
34 Total 917,241.00 38,641.00 878,600.00 655,320.90 223,279.10 701,604.49 852,395.02
540 0000 39 1201 Transfers in General Fund 26,903.00 553.00 26,350.00 0.00 26,350.00 0.00 0.00
540 0000 39 1241 Transfer In Gen FD Yard Wa 147,798.00 9,798.00 138,000.00 0.00 138,000.00 0.00 156,246.24
540 0000 39 1242 Transfer Gen Fd Recycle Hom 32,879.00 2,179.00 30,700.00 0.00 30,700.00 0.00 0.00
540 0000 39 1243 Transfer In - Recycle-Senio 2,892.00 192.00 2,700.00 0.00 2,700.00 0.00 0.00
540 0000 39 1244 Transfer In Garbage Homeste 54,835.00 3,635.00 51,200.00 0.00 51,200.00 0.00 26,783.74
540 0000 39 1245 Transfer Compactor-Atlantic 15,417.00 317.00 15,100.00 0.00 15,100.00 0.00 0.00
540 0000 39 1300 Prior Yr Fund Balance 0.00 (28,000.00)28,000.00 0.00 28,000.00 0.00 0.00
39 Total 280,724.00 (11,326.00)292,050.00 0.00 292,050.00 0.00 183,029.98
Grand Total 1,197,965.00 27,315.00 1,170,650.00 655,320.90 515,329.10 701,604.49 1,035,425.00
SOLID WASTE COLLECTION ENTERPRISE REVENUE
3 | Page
EXPENSES
The Solid Waste Collection fund expense budget for fiscal year 2018 increased by $27,315 due to the aforementioned
reasons. Additional expenses have been added in order to better track and account for all the cost related to garbage and
recycling costs.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
540 1512 51 1100 Salaries & Wages 19,500.00 0.00 19,500.00 - 19,500.00 18,404.00 17,944.52
540 1512 51 1300 Overtime 500.00 0.00 500.00 - 500.00 27.67 447.90
540 1512 51 1400 Employee Benefits - 0.00 - - 0.00 -
540 1512 51 2100 Health Insurance Benefits 8,500.00 0.00 8,500.00 3,610.20 4,889.80 3,754.00 1,973.32
540 1512 51 2200 FICA Soc Sec Contribution 1,300.00 0.00 1,300.00 - 1,300.00 1,055.00 969.41
540 1512 51 2300 FICA Medicare Contributio 500.00 200.00 300.00 - 300.00 247.00 226.23
540 1512 51 2400 Retirement Contributions 2,900.00 1,300.00 1,600.00 - 1,600.00 2,862.00
540 1512 51 2700 Workers Compensation - (120.00)120.00 - 120.00
540 1512 51 2910 Wellness Incenative - 0.00 - - 0.00 - -
51 Total 33,200.00 1,380.00 31,820.00 3,610.20 28,209.80 23,487.67 24,423.38
540 4520 52 1100 Supplies & Materials 10,000.00 9,700.00 300.00 9,051.57 (8,751.57)- -
540 4520 52 2111 Residential Pick Up- Wast 487,305.00 (124,695.00)612,000.00 362,341.75 249,658.25 584,584.13 602,530.50
540 4520 52 2112 Compactors - @ Lovell Str 31,059.00 (6,941.00)38,000.00 29,527.55 8,472.45 - 33,451.64
540 4520 52 2113 Republic Services- Compac - 0.00 - - 0.00 28,117.58 -
540 4520 52 2114 Recycling - Full Price Re 172,431.00 (53,169.00)225,600.00 131,961.54 93,638.46 - 225,210.19
540 4520 52 2115 Compactors - Altantic St 16,172.00 4,172.00 12,000.00 3,799.53 8,200.47 - 10,984.44
540 4520 52 2116 Garbage - Resident-Homest 222,875.00 173,075.00 49,800.00 - 49,800.00 - -
540 4520 52 2117 Recycling - Seniors 2,892.00 292.00 2,600.00 - 2,600.00 - -
540 4520 52 2118 Recycling - Homestead - (26,900.00)26,900.00 - 26,900.00 - -
540 4520 52 2119 Yard Waste Removal 147,798.00 9,798.00 138,000.00 80,289.30 57,710.70 - 137,638.80
540 4520 52 3220 Postage & Freight 6,000.00 (2,000.00)8,000.00 3,168.08 4,831.92 - 7,003.97
540 4520 52 3901 Service Charges, Late Fee - (2,000.00)2,000.00 - 2,000.00 - -
52 Total 1,096,532.00 (18,668.00)1,115,200.00 620,139.32 495,060.68 612,701.71 1,016,819.54
540 4520 53 1100 Supplies & Materials - (500.00)500.00 - 500.00 - 275.00
53 Total - (500.00)500.00 - 500.00 - 275.00
540 4520 55 1005 Indirect Allocation - A/P 4,400.00 0.00 4,400.00 3,281.22 1,118.78 2,467.68 4,374.96
540 4520 55 1008 Indirect Allocation - Payroll 630.00 0.00 630.00 473.22 156.78 - 630.96
540 4520 55 1010 Indirect Allocation - Accounting 16,100.00 0.00 16,100.00 12,042.72 4,057.28 8,276.16 16,056.96
55 Total 21,130.00 0.00 21,130.00 15,797.16 5,332.84 10,743.84 21,062.88
540 4520 57 4000 Bad Debts - (2,000.00)2,000.00 - 2,000.00 (138.38) 260.34
57 Total - (2,000.00)2,000.00 - 2,000.00 (138.38) 260.34
540 4540 52 2110 Recycling Expenses - 0.00 - - 0.00 56,404.86 -
52 Total - 0.00 - - 0.00 56,404.86 -
540 9000 61 1000 Contingency 47,103.00 15,283.00 31,820.00 - 31,820.00 56,404.86 -
52 Total 47,103.00 15,283.00 31,820.00 - 31,820.00 56,404.86 -
Grand Total 1,197,965.00 27,315.00 1,170,650.00 639,546.68 531,103.32 703,199.70 1,062,841.14
SOLID WASTE COLLECTION ENTERPRISE EXPENSES
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Fund 555 River’s End Campground and RV Park Enterprise Fund
6180 – Campground Administration
Statement of Service
River’s End Campground was acquired by the City of Tybee Island in 2006 to ensure the preservation of the area. It is the only
municipally-owned & operated campground in the state of Georgia, and consists of 7 acres with 115 sites. The campground features a
store that offers bagged ice, sundries, souvenirs, and propane dispensary, 2 Picnic Shelters consisting of one open air pavilion (6
capacity), a screened Group Shelter (40 capacity), a TV lounge, fitness center, two bathhouses, dog park (next door) and the largest
swimming pool on the island. Campground staff oversees the management of all park operations, including: general administration,
revenue reporting, fiscal planning, marketing, facilities maintenance, programming, and capital development.
Mission Statement
“At River’s End, our goal is to provide an optimal experience to each guest- every single day.”
Service Commitment
“River’s End Campground customers are the focus of everything we do. Our staff members are the most important resource in our
service commitment to our guests. Every time we interact with an individual, answer the telephone, send an e-mail, or write a letter,
we are making an impression on our customers. Say hello, be warm and friendly, be approachable, listen carefully, and look people
directly in the eyes when speaking. Our guests are the reason we are here.”
Team Focus
1. Adhere to the City of Tybee Island & River’s End Campground & RV Park’s policies and applicable laws.
2. Operation of the Campground office/store
3. Park maintenance and upkeep of grounds and facilities
4. Park administration, to include: revenue handling, financial/occupancy reports, marketing, and facilitating daily administrative
functions of the River’s End Campground & RV Park office/store.
5. Guest registration and satisfaction.
6. Store sales and customer satisfaction
Park Objectives
1. Provide exceptional customer service to each and every guest, every single day.
2. Meet and exceed sales and performance Objectives.
3. Maintain a positive online presence with a focus on retaining past customers and attracting new guests.
Objectives
1. Support staff development through training and continued education.
2. Continue to increase staff industry knowledge.
3. Continue to cross train team members.
4. Review SOP manual at regular intervals; decide what to change and update.
5. Efficiency and accuracy in cash handling and book keeping
2 | Page
BUDGET HIGHLIGHTS
REVENUES The budget for the River’s End Campground and RV Park fund shall remain unchanged at $1,670,000.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
555 0000 33 1111 FEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 0.00 28,270.67
555 0000 33 4311 GEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 0.00 3,508.45
33 Total 0.00 0.00 0.00 0.00 0.00 0.00 31,779.12
555 0000 34 7520 Camping Fees 1,275,000.00 0.00 1,275,000.00 977,434.91 297,565.09 1,191,607.30 1,247,940.27
555 0000 34 7521 Camp Tent Site 68,000.00 0.00 68,000.00 47,379.90 20,620.10 67,308.20 78,062.73
555 0000 34 7522 Cabin Rental Taxable 185,000.00 0.00 185,000.00 108,532.47 76,467.53 178,058.59 177,065.72
555 0000 34 7524 Cabin GA Sales Tax Exempt 500.00 0.00 500.00 0.00 500.00 0.00 0.00
555 0000 34 7527 Ice Revenues 10,000.00 0.00 10,000.00 7,250.69 2,749.31 9,936.32 10,933.86
555 0000 34 7528 Propane Revenues 15,500.00 (1,000.00)14,500.00 17,660.20 (3,160.20)12,245.05 16,006.13
555 0000 34 7529 RV Supplies Revenue 10,000.00 0.00 10,000.00 7,473.34 2,526.66 10,052.62 9,607.52
555 0000 34 7530 Store Revenue 70,000.00 0.00 70,000.00 57,909.88 12,090.12 68,597.40 74,234.89
555 0000 34 7531 Electricity Fees 0.00 3,000.00 3,000.00 0.00 3,000.00 2,111.07 3,480.90
555 0000 34 7532 Vending Machine Revenue 17,000.00 (2,000.00)15,000.00 13,747.54 1,252.46 14,293.81 17,596.06
555 0000 34 7534 Miscellaneous Revenue 13,000.00 18,000.00 31,000.00 14,554.90 16,445.10 6,438.54 13,309.59
555 0000 34 7537 Cabin Damage Deposit 0.00 0.00 0.00 0.00 0.00 200.00 0.00
555 0000 34 7538 Campground Sales- Parking P 6,000.00 1,500.00 7,500.00 4,180.00 3,320.00 6,406.00 6,060.00
34 Total 1,670,000.00 19,500.00 1,689,500.00 1,256,123.83 433,376.17 1,567,254.90 1,654,297.67
555 0000 33 1111 FEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 0.00 28,036.17
555 0000 33 4311 GEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 0.00 4,672.84
33 Total 0.00 0.00 0.00 0.00 0.00 0.00 32,709.01
555 0000 36 1000 Interest 0.00 0.00 0.00 0.44 (0.44)0.18 0.59
36 Total 0.00 0.00 0.00 0.44 (0.44)0.18 0.59
555 0000 38 9100 Insurance Reimbursment 0.00 0.00 0.00 0.00 0.00 0.00 11,301.76
38 Total 0.00 0.00 0.00 0.00 0.00 0.00 11,301.76
555 0000 39 1201 Transfers from Other Funds 0.00 0.00 0.00 0.00 0.00 0.00 27,946.00
39 Total 0.00 0.00 0.00 0.00 0.00 0.00 27,946.00
Grand Total 1,670,000.00 19,500.00 1,689,500.00 1,256,124.27 433,375.73 1,567,255.08 1,758,034.15
RIVER'S END RV AND CAMPGROUND REVENUES
3 | Page
EXPENSES
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
555 6180 51 1100 Salaries & Wages 349,793.00 10,414.00 339,379.00 226,934.06 112,444.94 253,019.53 327,385.21
555 6180 51 1111 Accrued Vacation Adjustme 3,000.00 (1,000.00)4,000.00 - 4,000.00 2,710.99 -
555 6180 51 1200 Part Time/Seasonal Wages - 0.00 - - 0.00 11,283.33 131.63
555 6180 51 1300 Overtime 5,000.00 0.00 5,000.00 1,771.73 3,228.27 4,366.18 2,479.22
555 6180 51 1400 Employee Benefits 5,400.00 (1,800.00)7,200.00 2,300.00 4,900.00 5,400.00 5,400.00
555 6180 51 2100 Health Insurance Benefits 104,697.00 28,031.00 76,666.00 62,224.34 14,441.66 44,933.49 66,895.11
555 6180 51 2200 Social Security Contribut 22,541.00 743.00 21,798.00 14,186.28 7,611.72 16,772.90 20,267.73
555 6180 51 2300 Medicare Contributions 5,272.00 174.00 5,098.00 3,317.88 1,780.12 3,922.77 4,740.21
555 6180 51 2400 Retirement Contributions 31,921.00 3,496.00 28,425.00 18,464.96 9,960.04 26,833.99 24,738.62
555 6180 51 2410 Retirement - Pension NPL - (6,500.00)6,500.00 - 6,500.00 - -
555 6180 51 2700 Workers Compensation 4,510.00 0.00 4,510.00 4,091.87 418.13 3,652.06 3,684.84
555 6180 51 2910 Wellness Incenative 3,375.00 3,375.00 - - 0.00 - -
51 Total 535,509.00 36,933.00 498,576.00 333,291.12 165,284.88 372,895.24 455,722.57
555 6180 52 1300 Service Contracts 6,300.00 0.00 6,300.00 5,127.48 1,172.52 3,457.92 4,959.45
555 6180 52 2110 Garbage Service 8,000.00 (100.00)8,100.00 2,975.86 5,124.14 7,263.87 5,451.61
555 6180 52 2130 Custodial Services 78,000.00 0.00 78,000.00 37,655.00 40,345.00 42,966.11 73,520.00
555 6180 52 2135 Pool Cleaning Service 3,600.00 0.00 3,600.00 2,730.00 870.00 3,600.00 3,300.00
555 6180 52 2200 Pest Control 5,000.00 110.00 4,890.00 4,260.00 630.00 4,700.00 4,239.00
555 6180 52 2201 Repair & Maint - Equipmen 8,000.00 (3,000.00)11,000.00 5,027.41 5,972.59 2,748.18 3,439.28
555 6180 52 2202 Repair & Maintain - Vehic 1,000.00 (500.00)1,500.00 222.06 1,277.94 427.70 419.42
555 6180 52 2203 Repair & Maintain - Bldgs 15,000.00 0.00 15,000.00 8,764.96 6,235.04 10,186.27 11,775.08
555 6180 52 2205 Repair & Maintain - Infra 25,000.00 (15,000.00)40,000.00 11,090.19 28,909.81 52,745.82 11,516.70
555 6180 52 2219 Repair & Maint -Infras Da - 0.00 - - 0.00 - 41,314.52
555 6180 52 2325 Armored Car Service 6,000.00 0.00 6,000.00 3,393.94 2,606.06 - -
555 6180 52 3100 Property & Liablility Ins 8,000.00 1,000.00 7,000.00 5,833.33 1,166.67 6,815.44 7,000.00
555 6180 52 3201 Telephone/Communications 9,000.00 0.00 9,000.00 4,785.07 4,214.93 8,971.72 11,364.36
555 6180 52 3202 Cable, Data & Fax Lines 14,000.00 0.00 14,000.00 12,137.12 1,862.88 12,108.22 13,830.17
555 6180 52 3203 Cell Phones - (1,500.00)1,500.00 - 1,500.00 863.55 -
555 6180 52 3220 Postage & Freight 1,000.00 100.00 900.00 818.80 81.20 840.93 449.01
555 6180 52 3300 Advertising 79,000.00 (888.00)79,888.00 59,716.45 20,171.55 79,109.93 83,381.01
555 6180 52 3500 Travel & Related 8,125.00 0.00 8,125.00 7,363.71 761.29 6,177.02 8,463.88
555 6180 52 3600 Dues & Fees 17,000.00 (550.00)17,550.00 6,761.36 10,788.64 16,780.30 10,818.37
555 6180 52 3700 Education & Training 8,125.00 5,450.00 2,675.00 2,005.00 670.00 2,971.30 4,673.72
555 6180 52 3800 Permits, Regulatory Fees 600.00 0.00 600.00 600.00 0.00 600.00 600.00
555 6180 52 3850 Contract Labor 20,000.00 (3,000.00)23,000.00 12,519.81 10,480.19 16,895.00 20,061.00
555 6180 52 3901 Credit Card Fees 31,038.00 (2,462.00)33,500.00 27,736.76 5,763.24 32,558.95 45,776.80
555 6180 52 3950 Lodging Compensation 3,000.00 0.00 3,000.00 - 3,000.00 - -
52 Total 354,788.00 (20,340.00)375,128.00 221,524.31 153,603.69 312,788.23 366,353.38
555 6180 53 1100 Supplies & Materials 28,000.00 (5,000.00)33,000.00 12,473.26 20,526.74 27,621.27 21,753.09
555 6180 53 1130 Pool Cleaning Supplies 4,000.00 0.00 4,000.00 1,462.45 2,537.55 3,817.95 3,826.31
555 6180 53 1210 Water/Sewer Charges 27,000.00 0.00 27,000.00 12,691.65 14,308.35 20,809.08 23,615.41
555 6180 53 1220 Propane 1,400.00 300.00 1,100.00 919.91 180.09 1,003.48 1,209.32
555 6180 53 1230 Electricity 98,000.00 0.00 98,000.00 59,319.11 38,680.89 97,015.32 98,540.69
555 6180 53 1270 Gasoline & Diesel 800.00 100.00 700.00 429.74 270.26 377.35 986.01
555 6180 53 1520 Propane RV Park-COGS 9,500.00 0.00 9,500.00 7,059.14 2,440.86 5,838.33 7,117.82
555 6180 53 1595 Camp Store Groceries-COGS 40,000.00 0.00 40,000.00 23,183.37 16,816.63 38,264.75 42,372.77
555 6180 53 1596 Camp Store-RV Supplies CO 12,000.00 0.00 12,000.00 4,761.64 7,238.36 11,937.14 11,504.91
555 6180 53 1600 Small Equipment 10,000.00 (18,015.00)28,015.00 2,258.71 25,756.29 44,455.54 22,575.61
555 6180 53 1703 Over/Short 50.00 0.00 50.00 0.70 49.30 101.78 5.70
555 6180 53 1720 Uniforms 1,200.00 0.00 1,200.00 - 1,200.00 1,303.70 1,157.17
53 Total 231,950.00 (22,615.00)254,565.00 124,559.68 130,005.32 252,545.69 234,664.81
555 6180 54 1100 Capital Improvements - 0.00 - - 0.00 - 38,143.00
555 6180 54 1140 Site Improvement - Campgr - (49,500.00)49,500.00 48,000.00 1,500.00 - 29,295.00
555 6180 54 1310 Buildings 250,000.00 250,000.00 - - 0.00 - 2,317.30
555 6180 54 1315 Building Improvements - 0.00 - - 0.00 5,700.00 -
555 6180 54 1400 Infrastructure - 0.00 - - 0.00 63,452.81 -
555 6180 54 2100 Capital Equipment - (30,000.00)30,000.00 - 30,000.00 - -
555 6180 54 2125 Software - Capital - 0.00 - - 0.00 1,799.00 -
54 Total 250,000.00 170,500.00 79,500.00 48,000.00 31,500.00 70,951.81 69,755.30
555 6180 55 1005 Indirect Allocation - A 8,500.00 0.00 8,500.00 6,370.47 2,129.53 5,642.64 8,493.96
555 6180 55 1008 Indirect Allocation - P 5,300.00 0.00 5,300.00 3,968.19 1,331.81 2,409.00 5,290.92
555 6180 55 1010 Indirect Allocation - Acc 32,000.00 850.00 31,150.00 23,358.69 7,791.31 18,924.12 31,144.92
55 Total 45,800.00 850.00 44,950.00 33,697.35 11,252.65 26,975.76 44,929.80
555 6180 56 1000 Depreciation 52,000.00 4,000.00 48,000.00 - 48,000.00 44,896.00 47,750.86
56 Total 52,000.00 4,000.00 48,000.00 - 48,000.00 44,896.00 47,750.86
555 6180 58 2100 Int Exp Rev Bond RE - 0.00 - - 0.00 231,653.82 19,665.95
555 6180 58 2220 Ameris Bond Interest Expe 75,100.00 (8,900.00)84,000.00 56,985.70 27,014.30 - 84,701.12
555 6180 58 3000 Custodian Fees & Charges - (2,000.00)2,000.00 1,168.75 831.25 1,145.84 1,245.84
555 6180 58 4000 Issuance Costs Amortizati - 0.00 - - 0.00 - 66,000.00
58 Total 75,100.00 (10,900.00)86,000.00 58,154.45 27,845.55 232,799.66 171,612.91
555 9000 61 1000 Contingency 124,853.00 (177,928.00)302,781.00 - 302,781.00 - -
61 Total 124,853.00 (177,928.00)302,781.00 - 302,781.00 - -
555 9990 54 1100 Capitalize Improvements (- 0.00 - - 0.00 (33,466.00) (46,369.00)
54 Total - 0.00 - - 0.00 (33,466.00) (46,369.00)
Grand Total 1,670,000.00 (19,500.00)1,689,500.00 819,226.91 870,273.09 1,280,386.39 1,344,420.63
RIVER'S END RV AND CAMPGROUND EXPENSES
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Short Term Work Program (STWP)
The City of Tybee Island’s Short Term Work Program is under development.
The Short Term Work Program (STWP) is a key implementation tool that outlines the City’s goals over the next five
years and strategies to achieve them. The STWP is reviewed, updated, and re-adopted annually.
The Short Term Work Program is a five-year plan of actions that the City intends to complete in order to address
identified needs and goals. It will serve as an important implementation tool that allows both City Council and staff to
balance and prioritize upcoming projects, to budget effectively for needs, and to identify key measures of success to
assess the City’s performance on the program. For citizens, the STWP offers a look ahead at projects and programs the
City intends to implement, needed resources, who will be involved in implementing the projects, etc.
The STWP is a planning document – it is not a budget document. It is a tool used to help develop projects and information
for budgets, but is itself only one component. Any and all cost figures in the STWP are estimates only. The document is a
living document and is always subject to change, as new or different circumstances arise. A project’s inclusion on the
STWP does not automatically guarantee that it will be undertaken. Nor does exclusion from the STWP necessarily mean
the City won’t later decide to pursue a project.
Organization of the STWP
The STWP is organized in the following way:
• Strategy: The first column on the STWP is entitled Strategy and offers a name and brief description of each
project/item.
• Schedule: The next section is broken down into 5 columns, each representing one of the five years in the
STWP. The anticipated completion dates for STWP projects are subject to change depending on workload,
priorities, funding, etc.
• Responsibility: This section defines which group has responsibility for implementing the associated project. As
this is the City of Tybee’s STWP, the City clearly has a large role and is identified as a responsible party in each
of the projects. However, project implementation often requires a cooperative partnership between two or more
parties. When groups are listed in this section, it is because the City intends to solicit their help.
• Estimated Cost: Strategies and projects in the STWP may require anywhere from some staff time, at a
minimum, to the range of millions of dollars. For the purposes of comparing projects and establishing priorities,
it is important to have some idea of what the project might cost or how much the City is willing to allocate
toward it. The STWP is not a financial document and estimated costs should not be interpreted as a budget for
each of the specific projects. Estimated costs are for long-range planning and goal setting only. Specific budgets
are developed for the projects (if necessary) as a part of the City’s annual fiscal budget.
• Funding Source: This section projects how the City plans to fund each project. As the City has primary
responsibility for the projects, local funds are used for the majority of the STWP. Local funds typically include
the City’s annual operating budget or capital funds. If the City plans to seek grant money for a project,
designated sources may include County and/or State sources. SPLOST and other capital sources play a large role
in funding capital projects.
• Success Measure: The final section lists a project-specific measure that will allow the City to evaluate its
performance and determine if a project has been completed, or, in the case of on-going projects, if progress is
still being made.
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STWP Example: