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000_000_20180531Agenda....................................................................................................................................................................................... 1020_010_Agenda Item May 31, 2018 General Fund Budget Amendment $116875....................................................................................................................................................................................... 2040_010_FY19 Budget....................................................................................................................................................................................... 3
AGENDA
SPECIAL MEETING OF TYBEE ISLAND CITY COUNCIL
3:30pm
Please silence all cell phones during Council Meetings
I. Call to Order
II. Consideration of Bids, Contracts, Agreements and Expenditures
1 To request City Council approve a budget amendment increasing both the General Fund and
the Chatham County SPLOST VI Fund by $116,875 for the fiscal year 2018 in order to transfer
$116,875 from the General Fund to the Chatham County SPLOST VI Fund to cover cost not
covered by Chatham County for derelict project
III. Consideration of Ordinances, Resolutions
1 Resolution: Local funding for Right-of-Way acquisition for GaDOT Highway 80 Project
IV. Executive Session
1 Discuss litigation, personnel and real estate
V. Possible vote on litigation, personnel and real estate discussed in executive session
VI. Adjournment
WORKSHOP
TYBEE ISLAND CITY COUNCIL
I. Budget discussion
II. Adjournment
*PLEASE NOTE: Citizens wishing to speak on items listed on the agenda, other than public hearings, should do so during the citizens to be heard
section. Citizens wishing to place items on the council meeting agenda must submit an agenda request form to the City Clerk’s office by Thursday at 5:00PM prior to the next scheduled meeting. Agenda request forms are available outside the Clerk’s office at City Hall and at www.cityoftybee.org.
THE VISION OF THE CITY OF TYBEE ISLAND
“is to make Tybee Island the premier beach community in which to live, work, and play.”
THE MISSION OF THE CITY OF TYBEE ISLAND
“is to provide a safe, secure and sustainable environment by delivering superior services through responsible planning, preservation of our natural and historic resources, and partnership with our community to ensure economic opportunity, a vibrant quality of life, and a thriving future.”
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MAYOR
Jason Buelterman
CITY COUNCIL Barry Brown Mayor Pro Tem
Wanda Doyle
Julie Livingston
Jackson Butler
Monty Parks
John Branigin CITY OF TYBEE ISLAND
CITY MANAGER
Shawn Gillen
CLERK OF COUNCIL Janet LeViner
CITY ATTORNEY
Edward M. Hughes
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
City Council Agenda Item Request
Council Meeting Date for Request: May 31, 2018
Item: To request that the City Council approve a budget amendment increasing both the General Fund and the Chatham
County SPLOST VI Fund by $116,875 for the fiscal year 2018 in order to transfer $116,875 from the General Fund
to the Chatham County SPLOST VI Fund to cover cost not covered by Chatham County for derelict project.
Explanation: The City had contracted with PAC Com to remove the derelict structures from the beach using the remaining
beach re-nourishment State Bond money returned by the State of Georgia. The City also paid Thomas & Hutton, Olsen
Associates, etc. from those bonds proceeds as well. Prior to completion of the project, the former City Manager used some of
the money to purchase trash cans, cigarette disposal containers and signs for the beach. When the project was completed, the
final invoice\cost of $459,800.82 exceeded remaining bond money available by $185,416.32. The City Manager said that she
contacted Chatham County’s County Manager to requesting to use the Chatham County SPLOST VI proceeds to pay the
final invoice for the derelict structure removal project. The former City Manager said that Chatham County agreed to pay the
remaining cost for the project. Therefore, the final a portion of the final invoice for $185,416.32 was charged to the
Chatham County SPLOST VI expense account 325.6125.54.1463 using General Fund Pooled cash with the expectation that
Chatham County would reimburse the City. Nothing was ever put in writing documenting that Chatham County agreed to
cover the costs.
Finance sent an invoice to Chatham County for $167,932.41. Chatham County paid the City $50,809.30 as the final payment
for the “residual on the MOU”. Chatham County paid the City a total of $1,050,000 for the North Beach restrooms and
concession stand project that cost $981,600.61. The City has $81,895.29 on hand to apply toward to apply toward the
$198,770.43 owed to the General Fund. It appears that the City will not recover the remaining balance of $116,875.14;
therefore, to close out this fund the City needs to permanently transfer $116,875.14 from the General Fund to the Chatham
County SPLOST VI Fund 325 via a journal entry with the revenue from the General Fund coming from the prior year’s fund
balance.
Budget Line Item Number (if applicable):
General Fund:
Credit - Revenue Line Item: Prior Year Fund Balance – 100.0039.1300
Debit - Expenditure Line Item: Transfer to Chatham County SPLOST VI Fund –100.9000.61.1006
Chatham County SPLOST VI Fund:
Credit Revenue: Transfer In from General Fund: 325.00.39.1201
Expenditure: Contingency: 325.9000.61.1000 (for balancing the revenue budget only) – Debit will actually be Claim on
Cash 325.00.11.1110.
Paper Work: ____X_ Attached*
Already Distributed
Submitted by: Angela Hudson, Finance Director
Phone / Email: (912) 472-5021/ahudson@cityof tybee.org
May 29, 2018
Date given to Clerk of Council
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Fiscal Year 2019 Fiscal Year 2018 Difference % Change
General Fund 12,536,299$ 13,612,953$ ($1,076,654)-8.59%
Special Revenue Funds
Emergency 911 Telephone Fund 215 353,268$ 346,692$ $6,576 1.86%
Hotel-Motel Excise tax Fund 275 3,107,000$ 3,083,766$ $23,234 0.75%
Total Special Revenue Funds Budget 3,460,268$ 3,430,458$ $29,810 0.86%
Capital Project Funds
SPLOST 2003 Fund 321 435,274$ 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$ ($202,751)-12.25%
Enterprise Funds
Water & Sewer Fund 505 3,326,397$ 4,950,015$ ($1,623,618)-48.81%
Solid Waste Collection Fund 540 1,197,965$ 1,170,650$ $27,315 2.28%
River's End RV Park Fund 555 1,670,000$ 1,689,500$ ($19,500)-1.17%
Total Enterprise Fund Budgets 6,194,362$ 7,810,165$ ($1,615,803)-26.09%
Grand Totals 23,846,469$ 26,711,867$ ($2,865,398)-12.02%
29-May-18
CITY OF TYBEE ISLAND, GEORGIA
COMPARISION OF PROPOSED FY2019 BUDGET TO FY2018
FIRST BUDGET WORKSHOP FOR FY2018-2019 BUDGET
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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
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2017 2016 FY2017-2018 FY2018-2019 BUDGET
REVENUES ACTUAL ACTUAL BUDGET BUDGET VARIANCE % Change
Taxes 4,242,207.62 4,124,391.49 4,134,300.00 4,047,520.00 (86,780.00)-2.10%
Licenses & Permits 260,294.48 223,921.50 242,000.00 361,000.00 119,000.00 49.17%
Intergovernmental 40,059.42 58,274.31 431,000.00 247,000.00 (184,000.00)-42.69%
Charges for Servies 3,508,405.34 3,411,952.13 3,404,100.00 3,419,200.00 15,100.00 0.44%
Fines and Forefitures 1,112,262.12 857,906.45 823,000.00 933,000.00 110,000.00 13.37%
Investment Income 19,396.60 17,755.83 15,000.00 40,000.00 25,000.00 166.67%
Contributions and Donations 200.00 410.00 0.00 0.00 0.00 0.00%
Miscellaeous 213,102.60 39,263.12 140,301.00 122,200.00 (18,101.00)-12.90%
Other Financing Sources 1,581,793.45 1,566,287.00 4,423,252.00 3,121,879.00 (1,301,373.00)-29.42%
TOTAL REVENUES 10,977,721.63 10,300,161.83 13,612,953.00 12,291,799.00 (1,321,154.00)-9.71%
SUMMARY COMPARISON OF GENERAL FUND REVENUES
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FY2019 FY2018 Difference
Transfer in from Hotel-Motel Fund 1,553,500.00 1,541,883.00 11,617.00
Prior year fund Balance:1,782,879.00 2,881,369.00 (1,098,490.00)
3,336,379.00 4,423,252.00 (1,086,873.00)
OTHER FINANCING SOURCES DETAIL COMPARISION
FY2019 FY2018 Difference
Revenue Budget:12,536,299.00 13,612,953.00 (1,076,654.00)
Less: Other Financing Sources:(3,336,379.00) (4,423,252.00)1,086,873.00
Net Operating Budget: 9,199,920.00 9,189,701.00 10,219.00
NET OPERATIONING REVENUES BUDGET COMPARISON
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COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2019 proposed budget request.
B Budget Change 2018 vs. 2019 =Represents the difference between the current budget (blue) and the department’s budget request for FY19
C FY2018 Current Budget =Represents fiscal year 2017-2018's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2017-2018's year-to-date and encumbered revenues or expenses for each line item.
E FY2018 Budget Balance =Represents the fiscal year 2017-2018's budget balance for each line item in the fund.
F FY2016 Actual =Represents the fiscal year 2015-2016 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2016-2017 actual audited revenue or expense balances for each line item in the fund.
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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 0000 31 1100 Real Property Tax - Current 1,600,000 0.00 1,600,000 1,223,604 376,396 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 27,164 (20,164)24,962 17,525
100 0000 31 1315 TAVT - Motor Vehicle Tax 80,000 (20,000.00)100,000 61,878 38,122 101,538 102,520
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)100 268 (168)316 353
100 0000 31 1340 Personal Property - Intangi 30,000 0.00 30,000 21,068 8,932 37,047 33,585
100 0000 31 1600 Real Estate Trans Tax 10,000 (6,000.00)16,000 9,528 6,472 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 5,000.00 125,000 100,081 24,919 133,620 133,088
100 0000 31 1760 Franchise Tax Telephone 10,000 0.00 10,000 6,209 3,791 10,703 9,528
100 0000 31 3100 Sales & Use Tax Rev (LOST) 1,130,000 (5,000.00)1,135,000 921,854 213,146 1,132,807 1,197,236
100 0000 31 3103 Energy Excise Tax 12,000 (4,000.00)16,000 16,717 (717)17,642 25,356
100 0000 31 4200 Alcohol Bev Excise Tax 200,000 (10,000.00)210,000 145,076 64,924 214,491 207,407
100 0000 31 4300 Local 3% Alcohol Tax 135,000 0.00 135,000 104,101 30,899 136,502 139,173
100 0000 31 6100 Business-Occupational Tax 65,000 0.00 65,000 67,303 (2,303)66,039 62,922
100 0000 31 6101 Admin Fees - Business Licen 4,100 0.00 4,100 5,150 (1,050)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 1,048 452 1,555 1,614
31 Total TAXES 4,047,520 (86,780.00)4,134,300 3,207,337 926,963 4,124,391 4,242,208
GENERAL FUND REVENUES
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Property Tax Revenue History by Fiscal Year
Property Tax - Current Year Property Tax Prior Years Property Tax - Mobile Home
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FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018
Sales & Use Tax $827,617 $1,006,685 $1,085,309 $1,070,291 $1,078,003 $1,157,975 $1,132,807 $1,197,236 $921,854
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Sales & Use Tax Revenue (LOST) History
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
FranchiseTax Revenue
Franchise Tax Electric Franchise Tax - Cable TV Franchise Tax Telephone Energy Excise Tax Total
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G E N E R A L F U N D R E V E N U E S
$ -
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A l c o h o l T a x R e v e n u e
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$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Licenses and Permit Revenue History
Regulatory Fees Building Permits Building Inspections Total
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1 0 0 0 0 0 0 3 4 5 4 1 6 P a r k i n g R e v D e c a l / M u l t i d a y 2 4 0 , 0 0 0 0 . 0 0 2 4 0 , 0 0 0 2 1 4 , 9 9 5 2 5 , 0 0 5 2 4 9 , 0 6 9 2 6 1 , 7 2 5
1 0 0 0 0 0 0 3 4 5 4 1 8 P a r k i n g R e v - P a y / D i s p l a y 3 , 0 0 0 , 0 0 0 3 0 , 0 0 0 . 0 0 2 , 9 7 0 , 0 0 0 2 , 0 3 7 , 6 6 6 9 3 2 , 3 3 4 2 , 8 4 0 , 4 9 0 3 , 0 1 8 , 4 1 6
1 0 0 0 0 0 0 3 4 5 4 1 9 P a r k i n g R e v e n u e - J a y c e e P a 0 ( 8 0 0 . 0 0 ) 8 0 0 0 8 0 0 1 , 2 9 6 6 8 1
1 0 0 0 0 0 0 3 4 5 4 2 0 P r o c e s s i n g F e e 1 , 2 0 0 2 0 0 . 0 0 1 , 0 0 0 1 , 2 7 7 ( 2 7 7 ) 1 , 3 4 1 1 , 3 9 7
1 0 0 0 0 0 0 3 4 6 4 1 0 B a c k g r o u n d C h e c k F e e s 3 , 0 0 0 0 . 0 0 3 , 0 0 0 5 9 0 2 , 4 1 0 3 , 9 4 8 3 , 4 8 7
1 0 0 0 0 0 0 3 4 7 5 0 1 C i t y F a c i l i t i e s R e n t a l s 3 5 , 0 0 0 ( 7 , 0 0 0 . 0 0 ) 4 2 , 0 0 0 2 1 , 1 2 5 2 0 , 8 7 5 4 8 , 1 1 0 3 6 , 6 7 5
1 0 0 0 0 0 0 3 4 7 5 0 2 C o n c e s s i o n S a l e s 0 0 . 0 0 0 0 0 0 1 3 , 9 9 0
1 0 0 0 0 0 0 3 4 7 5 3 2 V e n d i n g M a c h i n e R e v e n u e 0 0 . 0 0 0 1 , 4 1 5 ( 1 , 4 1 5 ) 0 2 , 0 5 9
1 0 0 0 0 0 0 3 4 7 5 3 3 C a m p g r d T r o l l e y T i c k e t s 0 0 . 0 0 0 0 0 1 , 6 8 7 2 3 9
1 0 0 0 0 0 0 3 4 7 5 3 4 C a m p g r d M i s c R e v e n u e ( 0 0 . 0 0 0 0 0 ( 4 ) 7 0
1 0 0 0 0 0 0 3 4 9 3 0 1 R e t u r n e d C k F e e s G e n e r a l 0 0 . 0 0 0 0 0 9 6 0
1 0 0 0 0 0 0 3 4 9 3 0 3 R e t u r n e d C k F e e s P a r k i n g 1 0 0 0 . 0 0 1 0 0 9 6 4 1 6 0 9 6
3 4 T o t a l C H A R G E S F O R S E R V I C E 3 , 4 1 9 , 2 0 0 1 5 , 1 0 0 . 0 0 3 , 4 0 4 , 1 0 0 2 , 4 1 4 , 6 4 8 9 8 9 , 4 5 2 3 , 4 1 1 , 9 5 2 3 , 5 0 8 , 4 0 5
G E N E R A L F U N D R E V E N U E S
2 0 1 8 0 5 3 1 P a c k e t P a g e 4 0 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
��
��
��
��
$ -
$ 5 0 0 , 0 0 0
$ 1 , 0 0 0 , 0 0 0
$ 1 , 5 0 0 , 0 0 0
$ 2 , 0 0 0 , 0 0 0
$ 2 , 5 0 0 , 0 0 0
$ 3 , 0 0 0 , 0 0 0
$ 3 , 5 0 0 , 0 0 0
2 0 0 9 - 2 0 1 0 2 0 1 0 - 2 0 1 1 2 0 1 1 - 2 0 1 2 2 0 1 2 - 2 0 1 3 2 0 1 3 - 2 0 1 4 2 0 1 4 - 2 0 1 5 2 0 1 5 - 2 0 1 6 2 0 1 6 - 2 0 1 7 2 0 1 7 - 2 0 1 8
P a r k i n g R e v e n u e H i s t o r y
P a r k i n g M e t e r s P a r k i n g D e c a l P a r k i n g P a y / D i s p l a y P a r k i n g F e e s - J a y c e e T o t a l
F Y - 2 0 1 9 B U D G E T F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 6 F Y - 2 0 1 7
F U N D D E P T O B J E C T A C C O U N T D E S C R I P T I O N
B U D G E T
R E Q U E S T
V A R I A N C E
F Y 1 9 V S F Y 1 8
C U R R E N T
B U D G E T
Y - T - D a n d
E N C U M B E R E D
B U D G E T
B A L A N C E A C T U A L A C T U A L
1 0 0 0 0 0 0 3 5 1 1 7 0 P o l i c e F i n e s C i t y P o r t i o n 5 0 0 , 0 0 0 8 0 , 0 0 0 . 0 0 4 2 0 , 0 0 0 1 6 5 , 8 6 1 2 5 4 , 1 3 9 4 2 1 , 8 6 9 5 2 4 , 5 8 1
1 0 0 0 0 0 0 3 5 1 1 7 2 I n f o r m a t i o n T e c h F e e s 5 5 , 0 0 0 2 9 , 0 0 0 . 0 0 2 6 , 0 0 0 1 5 , 0 5 6 1 0 , 9 4 4 5 0 , 0 5 5 4 1 , 0 1 0
1 0 0 0 0 0 0 3 5 1 1 7 4 C o u r t C o s t 1 0 0 , 0 0 0 5 0 , 0 0 0 . 0 0 5 0 , 0 0 0 7 6 , 7 8 8 ( 2 6 , 7 8 8 ) 8 9 , 6 9 7 2 0 8 , 8 0 1
1 0 0 0 0 0 0 3 5 1 1 7 5 F i n e s a n d V i o l a t i o n s - P a r k 2 7 0 , 0 0 0 ( 1 5 , 0 0 0 . 0 0 ) 2 8 5 , 0 0 0 2 6 0 , 5 4 7 2 4 , 4 5 3 2 5 3 , 7 7 3 2 9 1 , 7 6 3
1 0 0 0 0 0 0 3 5 1 1 7 6 L a t e F e e s - P a r k i n g 3 0 , 0 0 0 ( 5 , 0 0 0 . 0 0 ) 3 5 , 0 0 0 3 3 , 8 1 2 1 , 1 8 8 3 3 , 8 6 9 3 6 , 7 6 4
1 0 0 0 0 0 0 3 5 1 9 0 0 O t h e r F i n e s P o l i c e / C o u r t 8 , 0 0 0 1 , 0 0 0 . 0 0 7 , 0 0 0 9 , 0 0 8 ( 2 , 0 0 8 ) 8 , 6 4 3 9 , 3 4 4
3 5 T o t a l F I N E S A N D F O R E F I T U R E S 9 6 3 , 0 0 0 1 4 0 , 0 0 0 . 0 0 8 2 3 , 0 0 0 5 6 1 , 0 7 2 2 6 1 , 9 2 8 8 5 7 , 9 0 6 1 , 1 1 2 , 2 6 2
2 0 1 8 0 5 3 1 P a c k e t P a g e 4 1 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Police Department Fines and Fees Revenue History
Police Fines City Portion Other Fines Police Total
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F Y - 2 0 1 9 B U D G E T F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 6 F Y - 2 0 1 7
F U N D D E P T O B J E C T A C C O U N T D E S C R I P T I O N
B U D G E T
R E Q U E S T
V A R I A N C E
F Y 1 9 V S F Y 1 8
C U R R E N T
B U D G E T
Y - T - D a n d
E N C U M B E R E D
B U D G E T
B A L A N C E A C T U A L A C T U A L
1 0 0 0 0 0 0 3 6 1 0 0 0 I n t e r e s t R e v e n u e 4 0 , 0 0 0 2 5 , 0 0 0 . 0 0 1 5 , 0 0 0 4 6 , 7 2 5 ( 3 1 , 7 2 5 ) 1 7 , 7 5 6 1 9 , 3 9 7
3 6 T o t a l I N V E S T M E N T I N C O M E 4 0 , 0 0 0 2 5 , 0 0 0 . 0 0 1 5 , 0 0 0 4 6 , 7 2 5 ( 3 1 , 7 2 5 ) 1 7 , 7 5 6 1 9 , 3 9 7
G E N E R A L F U N D R E V E N U E S
$ -
$ 1 0 0 , 0 0 0 . 0 0
$ 2 0 0 , 0 0 0 . 0 0
$ 3 0 0 , 0 0 0 . 0 0
$ 4 0 0 , 0 0 0 . 0 0
$ 5 0 0 , 0 0 0 . 0 0
$ 6 0 0 , 0 0 0 . 0 0
2 0 0 9 - 2 0 1 0 2 0 1 0 - 2 0 1 1 2 0 1 1 - 2 0 1 2 2 0 1 2 - 2 0 1 3 2 0 1 3 - 2 0 1 4 2 0 1 4 - 2 0 1 5 2 0 1 5 - 2 0 1 6 2 0 1 6 - 2 0 1 7 2 0 1 7 - 2 0 1 8
P a r k i n g F i n e s a n d L a t e F e e s R e v e n u e H i s t o r y
F i n e s a n d V i o l a t i o n s L a t e F e e s - P a r k i n g T o t a l
2 0 1 8 0 5 3 1 P a c k e t P a g e 4 3 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 1,398 203 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 55,000 11,000 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 9,600 (9,600)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 48,523 23,477 18,058 71,711
100 0000 38 9100 Insurance Reimbursement 0 0.00 0 175,029 (175,029)0 106,427
38 Total MISCELLANEOUS REVENUE 122,200 (18,101.00)140,301 289,774 (149,473)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 1,541,883 960,170 581,713 1,566,287 1,540,064
100 0000 39 1300 Prior Yr Fund Balance 1,782,879 (1,098,490.00)2,881,369 0 2,881,369 0 0
39 Total OTHER FINANCING SOURCES 3,336,379 (1,086,873.00)4,423,252 960,170 3,463,082 1,566,287 1,581,793
GENERAL FUND REVENUES
FY2009-2010 FY2010-2011 FY2011-2012 FY2012-2013 FY2013-2014 FY2014-2015 FY2015-2016 FY2016-2017 FY2017-2018
Actual 747,392$ 892,733$ 1,080,702$ 1,064,419$ 1,150,998$ 1,443,316$ 1,566,290$ 1,540,064$ 1,098,111$
Budget 840,000$ 850,000$ 850,000$ 1,061,000$ 1,018,000$ 1,421,386$ 1,553,000$ 1,385,000$ 1,541,883$
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2017 2016 FY2017-2018 FY2018-2019 BUDGET
EXPENDITURES ACTUAL ACTUAL BUDGET BUDGET VARIANCE % Change
Mayor and Council 189,037.27 204,164.61 250,825.00 212,348.00 (38,477.00)-15.34%
Clerk of Council 96,678.12 97,006.26 107,361.00 112,239.00 4,878.00 4.54%
City Manager 285,407.89 198,141.69 1,140,153.00 537,447.00 (602,706.00)-52.86%
Finance 309,599.49 309,599.49 482,837.00 471,187.00 (11,650.00)-2.41%
Law 282,095.32 231,537.57 246,605.00 247,000.00 395.00 0.16%
Information Technology 565,000.76 470,835.74 792,890.00 632,986.00 (159,904.00)-20.17%
Human Resources 109,616.13 101,656.37 128,172.00 130,847.00 2,675.00 2.09%
Building Maintenance 381,259.30 276,876.72 818,287.00 671,026.00 (147,261.00)-18.00%
Municipal Court 126,223.29 12,400.01 163,646.00 297,835.00 134,189.00 82.00%
Police Administration 2,221,204.60 2,279,993.27 2,507,473.00 2,389,768.00 (117,705.00)-4.69%
Police Beach Patrol 213,881.40 118,636.17 321,036.00 329,980.00 8,944.00 2.79%
Fire Administration 424,509.07 336,202.08 563,852.00 817,445.00 253,593.00 44.98%
Emergency Management 68,131.86 64,349.02 79,723.00 89,582.00 9,859.00 12.37%
Public Works - Administration 1,337,880.66 1,601,502.04 1,711,514.00 1,478,770.00 (232,744.00)-13.60%
Stormwater Drainage 7,500.00 7,500.00 121,200.00 12,000.00 (109,200.00)-90.10%
Solid Waste Collection 105,409.12 256,174.41 130,000.00 90,000.00 (40,000.00)-30.77%
Cultural & Recreation 139,580.52 162,491.59 176,125.00 143,175.00 (32,950.00)-18.71%
Recreation Centers 166,783.34 158,450.04 168,950.00 168,950.00 0.00 0.00%
Ocean Rescue 399,877.47 404,377.45 449,528.00 349,943.00 (99,585.00)-22.15%
Beach Related 99,878.30 78,317.16 413,400.00 120,000.00 (293,400.00)-70.97%
Museums 61,337.00 34,836.00 54,637.00 345,212.00 290,575.00 531.83%
Parks Administration 253,098.71 235,960.31 262,618.00 239,657.00 (22,961.00)-8.74%
Park Areas - Concession 100,559.48 19,829.28 78,300.00 65,700.00 (12,600.00)-16.09%
Parkways and Boulevards 20,060.00 0.00 199,000.00 460,000.00 261,000.00 131.16%
Planning and Zoning 247,488.06 244,892.29 869,697.00 715,085.00 (154,612.00)-17.78%
Main Street 94,354.19 95,183.65 99,399.00 131,277.00 31,878.00 32.07%
South Beach District 35,293.93 17,170.00 25,000.00 58,750.00 33,750.00 135.00%
Parking Service 522,354.99 440,558.81 579,933.00 506,098.00 (73,835.00)-12.73%
Debt Service 70,528.86 74,941.64 9,550.00 0.00 (9,550.00)-100.00%
Other Financing Uses 829,438.55 318,276.00 661,242.00 711,992.00 50,750.00 7.67%
TOTAL EXPENDITURES 9,764,067.68 8,851,859.67 13,612,953.00 12,536,299.00 (1,076,654.00)-7.91%
SUMMARY COMPARISON OF GENERAL FUND EXPENDITURES
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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
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.
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2 0 1 8 0 5 3 1 P a c k e t P a g e 4 9 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 34,100.00 3,100.00 28,600.00 37,200.00
100 1110 51 1400 Mayor Benefits 8,400.00 0.00 8,400.00 7,700.00 700.00 8,300.00 8,400.00
100 1110 51 2100 Health Insurance Benefits 560.00 (20.00)580.00 150.07 429.93 0.00 0.00
100 1110 51 2200 FICA Soc Sec Contribution 2,827.00 (2,323.00)5,150.00 2,591.60 2,558.40 2,139.00 2,827.20
100 1110 51 2300 FICA Medicare Contributio 661.00 (539.00)1,200.00 606.10 593.90 683.85 661.20
51 Total 49,648.00 (2,882.00)52,530.00 45,147.77 7,382.23 39,722.85 49,088.40
100 1110 52 1201 Studies, Surveys, Consult 0.00 (5,000.00)5,000.00 305.00 4,695.00 1,685.00 4,024.98
100 1110 52 2110 Garbage Charges 500.00 105.00 395.00 392.27 2.73 406.44 458.97
100 1110 52 3100 Property & Liability Insu 98,000.00 (3,800.00)101,800.00 98,800.00 3,000.00 116,735.24 92,245.00
100 1110 52 3220 Postage/ Freight 200.00 0.00 200.00 128.83 71.17 153.60 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 1,875.75 2,624.25 4,597.38 5,444.52
100 1110 52 3502 Council travel - W.Doyle 3,300.00 0.00 3,300.00 1,894.52 1,405.48 2,504.76 1,963.07
100 1110 52 3503 Council Travel- B. Brown 3,300.00 0.00 3,300.00 928.20 2,371.80 729.00 838.72
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 1,371.44 1,928.56 2,020.00 2,667.61
100 1110 52 3507 Council travel - Paul Wol 300.00 (200.00)500.00 341.10 158.90 2,459.64 320.92
100 1110 52 3508 Council Travel - Julie Li 3,300.00 0.00 3,300.00 938.26 2,361.74 258.00 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 1,688.00 668.00 0.00 0.00
100 1110 52 3513 Council Travel - John Bra 3,300.00 521.00 2,779.00 1,255.85 1,523.15 0.00 0.00
100 1110 52 3600 Dues and Membership Fees 12,000.00 0.00 12,000.00 12,149.94 (149.94)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 2,095.00 (95.00)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 1,395.00 605.00 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 149,300.00 (10,895.00)160,195.00 131,178.48 29,016.52 151,865.96 128,210.02
100 1110 53 1100 Supplies & Materials 1,500.00 (23,750.00)25,250.00 25,820.27 (570.27)1,179.89 1,222.49
100 1110 53 1210 Water/Sewer Charges 700.00 450.00 250.00 354.79 (104.79)353.82 568.37
100 1110 53 1230 Electricity 6,500.00 (700.00)7,200.00 6,068.79 1,131.21 7,250.40 6,353.56
100 1110 53 1310 Food - Officials & Functi 3,500.00 (700.00)4,200.00 4,797.95 (597.95)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 12,800.00 (24,700.00)37,500.00 38,961.17 (1,461.17)12,191.03 11,238.85
100 1110 57 2100 Flowers 600.00 0.00 600.00 280.00 320.00 384.77 500.00
57 Total 600.00 0.00 600.00 280.00 320.00 384.77 500.00
Grand Total 212,348.00 (38,477.00)250,825.00 215,567.42 35,257.58 204,164.61 189,037.27
CITY COUNCIL
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23%
71%
6%
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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 1130 51 1100 Salaries & Wages 57,975.00 10.00 57,965.00 49,503.78 8,461.22 55,791.29 55,529.43
100 1130 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 1,100.00 1,900.00 1,200.00 1,200.00
100 1130 51 2100 Health Insurance Benefits 9,132.00 1,453.00 7,679.00 7,034.12 644.88 6,716.10 7,116.00
100 1130 51 2200 FICA Soc Sec Contribution 3,804.00 75.00 3,729.00 3,031.30 697.70 3,471.53 3,452.92
100 1130 51 2300 FICA Medicare Contributio 890.00 18.00 872.00 708.83 163.17 811.86 807.53
100 1130 51 2400 Retirement Contributions 5,877.00 247.00 5,630.00 5,159.55 470.45 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 66,705.88 12,361.12 73,761.34 74,384.95
100 1130 52 1110 Recodification Service 3,500.00 0.00 3,500.00 3,708.63 (208.63)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 10.78 39.22 11.34 15.65
100 1130 52 3100 Property/Liability Insura 400.00 0.00 400.00 400.00 0.00 283.00 400.00
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 3,001.52 468.48 2,344.01 3,258.18
100 1130 52 3600 Dues & Fees 300.00 0.00 300.00 243.35 56.65 255.00 291.98
100 1130 52 3700 Educ & Training 2,380.00 0.00 2,380.00 2,299.97 80.03 2,035.00 1,515.00
100 1130 52 3930 Record Management 500.00 0.00 500.00 - 500.00 205.00 -
52 Total 16,150.00 1.00 16,149.00 9,982.09 6,166.91 11,922.35 9,320.98
100 1130 53 1100 Supplies & Materials 1,000.00 0.00 1,000.00 919.53 80.47 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 9.76 35.24 9.79 15.66
100 1130 53 1230 Electricity 200.00 (300.00)500.00 167.18 332.82 199.75 175.04
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 4,840.00 (305.00)5,145.00 2,741.90 2,403.10 6,802.76 3,566.31
100 1130 57 3000 Payment to Others 10,000.00 3,000.00 7,000.00 6,762.26 237.74 4,519.81 9,405.88
100 1130 57 - 0.00 - - 0.00 - -
57 Total 10,000.00 3,000.00 7,000.00 6,762.26 237.74 4,519.81 9,405.88
Grand Total 112,239.00 4,878.00 107,361.00 86,192.13 21,168.87 97,006.26 96,678.12
CLERK OF COUNCIL
20180531Packet Page 53 of 150 20180530/jrl
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20180531Packet Page 54 of 150 20180530/jrl
20180531Packet Page 55 of 150 20180530/jrl
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2 0 1 8 0 5 3 1 P a c k e t P a g e 5 6 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 163,665.00 569.00 163,096.00 150,016.91 13,079.09 143,792.62 138,909.08
100 1320 51 1200 Part Time/Seasonal 52,280.00 30,104.00 22,176.00 7,968.75 14,207.25 - 332.75
100 1320 51 1300 Overtime 1,000.00 500.00 500.00 5,678.73 (5,178.73)- 4,179.27
100 1320 51 1400 Employee Benefits 2,400.00 1,200.00 1,200.00 1,100.00 100.00 1,200.00 900.00
100 1320 51 2100 Health Insurance Benefits 35,451.00 4,287.00 31,164.00 25,533.48 5,630.52 17,480.88 16,641.20
100 1320 51 2200 FICA Soc Sec Contribution 13,646.00 2,053.00 11,593.00 12,837.14 (1,244.14)8,865.55 8,702.30
100 1320 51 2300 FICA Medicare Contribution 3,191.00 479.00 2,712.00 3,002.22 (290.22)2,073.43 2,035.27
100 1320 51 2400 Retirement Contributions 16,287.00 1,946.00 14,341.00 14,206.86 134.14 13,866.72 14,088.84
100 1320 51 2700 Workers Compensation 1,547.00 657.00 890.00 764.29 125.71 511.32 784.21
100 1320 51 2910 Wellness Incentive 750.00 750.00 - - 0.00 - -
51 Total PERSONNEL COSTS 290,217.00 42,545.00 247,672.00 221,108.38 26,563.62 187,790.52 186,572.92
100 1320 52 1300 Contract Services 80,000.00 (275,000.00)355,000.00 13,199.23 341,800.77 - 64,345.64
100 1320 52 3950 Engineers 62,000.00 0.00 62,000.00 40,760.28 21,239.72 - -
100 1320 52 1201 Contract Services - Studies 5,000.00 5,000.00 - - 0.00 - -
100 1320 52 1325 Contract Service - Class - 0.00 - - 0.00 743.00 -
100 1320 52 2110 Garbage Charges - (37.00)37.00 30.81 6.19 32.10 30.04
100 1320 52 2202 Repairs & Maintenance Vehicle 2,500.00 2,500.00 - - 0.00 - -
100 1320 52 2320 Rental of Equipment & Vehicles - 0.00 - 3,842.95 (3,842.95)- -
100 1320 52 3100 Property/Liability Insura 400.00 (609.00)1,009.00 1,009.00 0.00 745.17 1,009.00
100 1320 52 3220 Postage/ Freight 2,800.00 0.00 2,800.00 1,898.81 901.19 1,233.12 1,235.07
100 1320 52 3300 Advertising 170.00 0.00 170.00 135.00 35.00 120.00 60.00
100 1320 52 3400 Print & Binding - (109.00)109.00 - 109.00 - -
100 1320 52 3500 Travel & Related Expenses 2,800.00 (30.00)2,830.00 639.54 2,190.46 1,204.78 27,437.43
100 1320 52 3600 Dues & Fees 2,500.00 (10,370.00)12,870.00 4,593.85 8,276.15 4,152.73 1,550.89
100 1320 52 3700 Educ & Training 4,600.00 2,300.00 2,300.00 445.00 1,855.00 765.00 1,085.00
52 Total PURCHASED CONTRACTED SERVICES162,770.00 (276,355.00)439,125.00 66,554.47 372,570.53 8,995.90 96,753.07
100 1320 53 1100 Supplies & Materials 3,000.00 (90.00)3,090.00 2,746.00 344.00 757.07 1,010.28
100 1320 53 1125 Supplies & Materials- Projects 80,000.00 60,000.00 20,000.00 14,139.00 5,861.00 - -
100 1320 53 1210 Water/Sewer Charges 60.00 10.00 50.00 27.93 22.07 27.83 47.77
100 1320 53 1230 Electricity 600.00 (50.00)650.00 3,078.43 (2,428.43)570.37 499.84
100 1320 53 1310 Food - Officials & Function 600.00 0.00 600.00 546.53 53.47 - 524.01
100 1320 53 1600 Small equipment - (18,910.00)18,910.00 12,283.07 6,626.93 - -
100 1320 53 1720 Uniforms 200.00 (81.00)281.00 280.01 0.99 - -
53 Total SUPPLIES 84,460.00 40,879.00 43,581.00 33,100.97 10,480.03 1,355.27 2,081.90
100 1320 54 1310 Building - (500,000.00)500,000.00 - 500,000.00 - -
54 Total CAPITAL OUTLAY - (500,000.00)500,000.00 - 500,000.00 - -
Grand Total 537,447.00 (692,931.00) 1,230,378.00 320,763.82 909,614.18 198,141.69 285,407.89
CITY MANAGER
20180531Packet Page 57 of 150 20180530/jrl
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16%
20180531Packet Page 58 of 150 20180530/jrl
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2 0 1 8 0 5 3 1 P a c k e t P a g e 6 0 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 82,704.10 9,771.90 91,031.94 90,672.02
100 1510 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,100.00 100.00 1,200.00 1,200.00
100 1510 51 2100 Health Insurance Benefits 9,240.00 1,379.00 7,861.00 7,141.77 719.23 6,892.50 7,291.00
100 1510 51 2200 FICA Soc Sec Contribution 5,978.00 108.00 5,870.00 5,055.80 814.20 5,594.41 5,531.98
100 1510 51 2300 FICA Medicare Contributio 1,398.00 25.00 1,373.00 1,182.47 190.53 1,308.39 1,293.66
100 1510 51 2400 Retirement Contributions 9,175.00 100.00 9,075.00 8,314.35 760.65 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 4,355.00 118,158.00 105,767.93 12,390.07 114,329.25 115,514.24
100 1510 52 1325 Contract Services - Class - 0.00 - - 0.00 372.00 -
100 1510 52 3100 Property/Liability Insura 2,000.00 131.00 1,869.00 333.33 1,535.67 1,423.38 1,960.00
100 1510 52 3500 Travel & Related Expenses 6,400.00 1,983.00 4,417.00 1,121.46 3,295.54 475.40 6,433.76
100 1510 52 3600 Dues & Fees 300.00 43.00 257.00 256.40 0.60 210.00 120.00
100 1510 52 3700 Educ & Training 4,600.00 293.00 4,307.00 4,307.00 0.00 780.00 2,237.25
52 Total 13,300.00 2,450.00 10,850.00 6,018.19 4,831.81 3,260.78 10,751.01
100 1510 53 1100 Supplies & Materials 470.00 0.00 470.00 469.62 0.38 288.33 300.00
100 1510 53 1210 Water/Sewer Chgs 130.00 30.00 100.00 64.50 35.50 84.83 111.79
100 1510 53 1230 Electricity 1,500.00 0.00 1,500.00 1,193.68 306.32 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 500.00 500.00 - - 0.00 - -
100 1510 53 1600 Small Equipment 2,000.00 (330.00)2,330.00 2,330.00 0.00 661.96 -
53 Total 4,600.00 136.00 4,464.00 4,121.65 342.35 2,307.57 1,689.50
Grand Total 140,413.00 6,941.00 133,472.00 115,907.77 17,564.23 119,897.60 127,954.75
100 1512 51 1100 Salaries & Wages 143,353.00 (10,190.00)153,543.00 136,255.73 17,287.27 103,452.80 118,950.75
100 1512 51 1300 Overtime 2,500.00 0.00 2,500.00 2,057.17 442.83 1,119.43 3,114.03
100 1512 51 1400 Employee Benefits 1,200.00 (3,000.00)4,200.00 1,850.00 2,350.00 3,100.00 4,200.00
100 1512 51 2100 Health Insurance Benefits 31,772.00 (6,267.00)38,039.00 29,014.36 9,024.64 20,827.42 30,338.84
100 1512 51 2200 FICA Soc Sec Contribution 9,187.00 (688.00)9,875.00 8,504.88 1,370.12 6,859.93 7,764.01
100 1512 51 2300 FICA Medicare Contributio 2,149.00 (165.00)2,314.00 1,989.04 324.96 1,604.10 1,815.87
100 1512 51 2400 Retirement Contribution 14,195.00 4,430.00 9,765.00 9,180.81 584.19 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)220,692.00 189,211.51 31,480.49 148,462.48 176,690.68
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 90.08 179.92 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 0.00 400.00 220.52 179.48 212.56 118.56
100 1512 52 3300 Advertising 5,200.00 350.00 4,850.00 2,165.00 2,685.00 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 (1,675.00)8,675.00 8,674.29 0.71 2,205.99 683.42
100 1512 52 3600 Dues and Fees 800.00 270.00 530.00 516.00 14.00 359.48 453.04
100 1512 52 3700 Education and Training 5,000.00 (19.00)5,019.00 4,906.00 113.00 1,728.34 299.00
100 1512 52 3850 Contract Labor 17,000.00 650.00 16,350.00 6,747.08 9,602.92 7,605.13 14,995.31
100 1512 52 3990 Service Charges, Late Fee 38,000.00 2,231.00 35,769.00 14,635.37 21,133.63 37,648.74 32,427.53
52 Total 147,600.00 (22,079.00)169,679.00 87,909.58 81,769.42 106,391.06 110,299.48
100 1512 53 1100 Supplies & Materials 4,000.00 (61.00)4,061.00 3,573.14 487.86 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 (5,059.00)5,559.00 5,208.22 350.78 1,599.57 742.98
100 1512 53 1703 Cash - Over/Short Deposit 100.00 0.00 100.00 (4.06) 104.06 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 (4,291.00)10,891.00 9,944.39 946.61 5,266.57 3,997.14
100 1512 55 1010 Indirect Allocation - Accounting (125,028.00) 0.00 (125,028.00) (128,358.78) 3,330.78 84,663.96) (140,027.76)
55 Total (125,028.00) 0.00 (125,028.00) (128,358.78) 3,330.78 - (140,027.76)
Grand Total 235,127.00 (41,107.00)276,234.00 158,706.70 117,527.30 260,120.11 150,959.54
FINANCE - FINANCE DIRECTOR'S OFFICE
FINANCE - ACCOUNTING DIVISION
20180531Packet Page 61 of 150 20180530/jrl
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 300.00 300.00 - - 0.00 629.00 -
100 1517 52 3700 Education & Training 1,000.00 (86.00)1,086.00 190.00 896.00 375.00 355.90
52 Total 2,900.00 814.00 2,086.00 914.86 1,171.14 2,041.07 1,071.70
100 1517 53 1100 Supplies & Materials 2,500.00 400.00 2,100.00 794.66 1,305.34 405.06 512.19
53 Total 2,500.00 400.00 2,100.00 794.66 1,305.34 405.06 512.19
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)
FINANCE - REVENUE DIVISION
FINANCE - ACCOUNTS PAYABLE DIVISION
FINANCE - PAYROLL DIVISION
20180531Packet Page 62 of 150 20180530/jrl
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F Y - 2 0 1 9 B U D G E T F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 8 F Y - 2 0 1 6 F Y - 2 0 1 7
F U N D D E P T O B J E C T A C C O U N T D E S C R I P T I O N
B U D G E T
R E Q U E S T
V A R I A N C E
F Y 1 9 V S F Y 1 8
C U R R E N T
B U D G E T
Y - T - D a n d
E N C U M B E R E D
B U D G E T
B A L A N C E A C T U A L A C T U A L
1 0 0 1 5 3 0 5 2 1 2 0 0 L e g a l G e n G o v e r n m e n t - 0 . 0 0 - - 0 . 0 0 4 9 5 . 0 0 -
1 0 0 1 5 3 0 5 2 1 2 0 3 L e g a l / L a w s u i t s / A l l D e p t s 2 4 0 , 0 0 0 . 0 0 0 . 0 0 2 4 0 , 0 0 0 . 0 0 1 2 8 , 3 7 1 . 6 3 1 1 1 , 6 2 8 . 3 7 2 2 6 , 7 5 7 . 3 7 2 7 8 , 0 9 5 . 3 2
1 0 0 1 5 3 0 5 2 1 2 0 4 L e g a l / E t h i c s C o m m 2 , 0 0 0 . 0 0 0 . 0 0 2 , 0 0 0 . 0 0 - 2 , 0 0 0 . 0 0 - -
1 0 0 1 5 3 0 5 5 5 5 0 0 I n s u r a n c e D e d u c t i b l e s - G 5 , 0 0 0 . 0 0 3 9 5 . 0 0 4 , 6 0 5 . 0 0 - 4 , 6 0 5 . 0 0 4 , 2 8 5 . 2 0 4 , 0 0 0 . 0 0
G R A N D T O T A L 2 4 7 , 0 0 0 . 0 0 3 9 5 . 0 0 2 4 6 , 6 0 5 . 0 0 1 2 8 , 3 7 1 . 6 3 1 1 8 , 2 3 3 . 3 7 2 3 1 , 5 3 7 . 5 7 2 8 2 , 0 9 5 . 3 2
L E G A L
F Y 2 0 1 6 F Y 2 0 1 7 F Y 2 0 1 8 B u d g e t F Y 2 0 1 9 B u d g e t
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20180531Packet Page 64 of 150 20180530/jrl
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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
o
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
20180531Packet Page 65 of 150 20180530/jrl
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 161,961.00 37,606.00 124,355.00 109,166.86 15,188.14 116,195.51 115,468.17
100 1535 51 1300 Overtime 7,000.00 0.00 7,000.00 2,950.29 4,049.71 181.70 395.00
100 1535 51 1400 Employee Benefits 6,000.00 0.00 6,000.00 5,500.00 500.00 6,000.00 6,000.00
100 1535 51 2100 Health Insurance Benefits 22,828.00 3,157.00 19,671.00 17,781.39 1,889.61 17,361.24 18,340.31
100 1535 51 2200 FICA Soc Sec Contribution 12,220.00 3,704.00 8,516.00 7,139.79 1,376.21 7,382.83 7,360.36
100 1535 51 2300 FICA Medicare Contributio 2,156.00 164.00 1,992.00 1,669.78 322.22 1,726.59 1,721.32
100 1535 51 2400 Retirement Contributions 12,475.00 455.00 12,020.00 10,995.71 1,024.29 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 225,866.00 45,871.00 179,995.00 155,565.86 24,429.14 162,245.47 162,126.29
100 1535 52 1300 Service Contracts 232,650.00 (18,910.00)251,560.00 238,212.78 13,347.22 161,774.50 251,009.60
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 40.20 9.80 41.73 46.98
100 1535 52 2201 Repair/Maint-Buildings 10,000.00 5,000.00 5,000.00 4,235.88 764.12 1,075.00 3,336.47
100 1535 52 2203 Repair/Maint-Equipt 10,000.00 (11,000.00)21,000.00 14,191.18 6,808.82 5,329.88 10,767.83
100 1535 52 2320 Rent- Equip & Vehicles 22,000.00 (4,000.00)26,000.00 20,522.60 5,477.40 7,009.73 15,096.19
100 1535 52 3100 Property & Liability Insu 2,000.00 1,050.00 950.00 950.00 0.00 685.44 950.00
100 1535 52 3201 Telephone/Internet Costs 77,450.00 20,050.00 57,400.00 53,293.00 4,107.00 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 358,650.00 (10,910.00)369,560.00 332,695.64 36,864.36 249,593.90 353,326.72
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 41.60 8.40 36.19 58.17
100 1535 53 1230 Electricity 900.00 400.00 500.00 620.84 (120.84)895.35 649.94
100 1535 53 1600 Small Equipment 47,000.00 9,794.00 37,206.00 27,788.75 9,417.25 36,466.29 40,135.94
53 Total 48,470.00 10,214.00 38,256.00 28,163.13 10,092.87 37,947.83 43,279.87
100 1535 54 2100 Machinery & Equipment - (171,800.00)171,800.00 - 171,800.00 6,500.00 -
100 1535 54 2400 Computers - (7,794.00)7,794.00 - 7,794.00 14,548.54 6,267.88
100 1535 54 2500 Capital Software Purchase - (19,200.00)19,200.00 19,129.00 71.00 - -
54 Total - (198,794.00)198,794.00 19,129.00 179,665.00 21,048.54 6,267.88
Grand Total 632,986.00 (153,619.00)786,605.00 535,553.63 251,051.37 470,835.74 565,000.76
INFORMATION TECHNOLOGY
20180531Packet Page 66 of 150 20180530/jrl
36%
57%
7%
20180531Packet Page 67 of 150 20180530/jrl
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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 1540 51 1100 Salaries & Wages 76,830.00 8,060.00 68,770.00 60,101.94 8,668.06 61,524.74 61,286.42
100 1540 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 2,750.00 250.00 3,000.00 3,000.00
100 1540 51 2100 Health Insurance Benefits 9,159.00 1,463.00 7,696.00 6,987.47 708.53 6,756.90 7,132.00
100 1540 51 2200 FICA Soc Sec Contribution 4,973.00 393.00 4,580.00 3,850.48 729.52 3,879.64 3,885.30
100 1540 51 2300 FICA Medicare Contributio 1,163.00 91.00 1,072.00 900.53 171.47 907.33 908.64
100 1540 51 2400 Retirement Contributions 6,420.00 160.00 6,260.00 5,713.29 546.71 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 1,889.73 1,110.27 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 82,379.82 12,210.18 86,639.67 84,248.35
100 1540 52 1120 Management Support Activi 2,000.00 300.00 1,700.00 1,619.22 80.78 1,575.96 1,475.19
100 1540 52 1231 Drug Testing 4,000.00 (500.00)4,500.00 985.67 3,514.33 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 23.46 6.54 24.45 27.41
100 1540 52 3100 Property & Liability Insu 300.00 20.00 280.00 280.00 0.00 206.19 280.00
100 1540 52 3220 Postage 200.00 (250.00)450.00 172.29 277.71 322.57 221.28
100 1540 52 3300 Advertising 400.00 (600.00)1,000.00 336.00 664.00 293.54 395.00
100 1540 52 3500 Travel & Related Expenses 600.00 (300.00)900.00 543.00 357.00 571.00 2,480.69
100 1540 52 3600 Dues and Fees 400.00 (25.00)425.00 372.33 52.67 315.00 525.00
100 1540 52 3700 Educ & Training 1,100.00 (100.00)1,200.00 1,012.00 188.00 803.00 1,200.00
100 1540 52 3725 Education & Training -Int 1,000.00 (1,000.00)2,000.00 - 2,000.00 - -
100 1540 52 3850 Contract Services 3,000.00 1,500.00 1,500.00 689.40 810.60 - 997.40
52 Total 16,030.00 (955.00)16,985.00 9,033.37 7,951.63 11,524.61 17,299.71
100 1540 53 1100 Supplies & Materials 600.00 (300.00)900.00 387.53 512.47 567.60 917.82
100 1540 53 1210 Water Sewer Chgs 40.00 10.00 30.00 21.25 8.75 21.17 33.99
100 1540 53 1230 Electricity 400.00 (175.00)575.00 363.04 211.96 433.71 380.06
100 1540 53 1312 Employee Appreciation Lun 2,000.00 (500.00)2,500.00 1,845.99 654.01 2,145.90 1,875.00
100 1540 53 1710 Employee Appreciation Awa 300.00 (200.00)500.00 147.80 352.20 323.71 306.41
53 Total 3,340.00 (1,165.00)4,505.00 2,765.61 1,739.39 3,492.09 3,513.28
100 1540 57 2012 Unitied Way Coastal Empir 3,000.00 (200.00)3,200.00 2,532.48 667.52 - 4,102.29
100 1540 57 2100 Flowers 300.00 (300.00)600.00 - 600.00 - 452.50
57 Total 3,300.00 (500.00)3,800.00 2,532.48 1,267.52 - 4,554.79
Grand Total 130,847.00 10,967.00 119,880.00 96,711.28 23,168.72 101,656.37 109,616.13
HUMAN RESOURCES
$0.00
$20,000.00
$40,000.00
$60,000.00
$80,000.00
$100,000.00
$120,000.00
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
85%
12%
3%
20180531Packet Page 69 of 150 20180530/jrl
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2 0 1 8 0 5 3 1 P a c k e t P a g e 7 1 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 77,173.65 12,753.35 - 80,095.53
100 2650 51 1300 Overtime 1,500.00 500.00 1,000.00 2,379.50 (1,379.50)- 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 16,755.24 1,737.76 - 13,475.27
100 2650 51 2200 FICA Soc Sec Contribution 10,179.00 4,542.00 5,637.00 4,932.31 704.69 - 5,185.46
100 2650 51 2300 FICA Medicare Contributio 2,381.00 1,063.00 1,318.00 1,153.54 164.46 - 1,212.72
100 2650 51 2400 Retirement Contributions 14,337.00 4,657.00 9,680.00 8,868.75 811.25 - 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 96,463.00 126,346.00 111,527.47 14,818.53 - 112,955.32
100 2650 52 1101 Legal - Judge 5,000.00 (5,000.00)10,000.00 2,200.00 7,800.00 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 0.00 600.00 319.01 280.99 - -
100 2650 52 3100 Property/Liability Insura 500.00 300.00 200.00 200.00 0.00 - 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 5,854.62 14,345.38 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 297,835.00 134,189.00 163,646.00 123,229.89 40,416.11 12,400.01 126,223.29
MUNICIPAL COURT
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
79%
12%
9%
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2 0 1 8 0 5 3 1 P a c k e t P a g e 7 5 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 1,141,221.00 963,294.99 177,926.01 1,173,472.47 1,063,497.03
100 3210 51 1200 Part Time/Seasonal Wages 79,560.00 (139.00)79,699.00 60,672.66 19,026.34 93,644.64 109,480.14
100 3210 51 1300 Overtime 80,000.00 30,000.00 50,000.00 76,432.71 (26,432.71)79,826.97 77,389.69
100 3210 51 1400 Employee Benefits 9,600.00 0.00 9,600.00 7,000.00 2,600.00 9,500.00 7,600.00
100 3210 51 2100 Health Insurance Benefits 312,114.00 98,797.00 213,317.00 186,556.72 26,760.28 208,907.19 198,832.50
100 3210 51 2200 FICA Soc Sec Contribution 85,873.00 6,481.00 79,392.00 68,459.50 10,932.50 83,731.49 76,046.10
100 3210 51 2300 FICA Medicare Contributio 20,083.00 1,515.00 18,568.00 16,010.96 2,557.04 19,582.37 17,806.94
100 3210 51 2400 Retirement Contributions 108,322.00 (3,233.00)111,555.00 102,255.01 9,299.99 122,389.89 117,844.00
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 1,544,878.65 226,442.35 1,844,719.98 1,736,279.05
100 3210 52 1225 Physical Evals 2,500.00 0.00 2,500.00 1,575.00 925.00 1,125.00 2,375.00
100 3210 52 1300 Equip Service Contracts 20,000.00 3,000.00 17,000.00 16,538.92 461.08 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)650.00 552.12 97.88 610.29 645.93
100 3210 52 2130 Custodial 7,750.00 (1,250.00)9,000.00 7,153.29 1,846.71 7,842.50 8,600.29
100 3210 52 2201 Repair/Maint-Buildings 4,000.00 (1,000.00)5,000.00 8,091.77 (3,091.77)1,836.89 4,408.96
100 3210 52 2202 Repair/Maint-Vehicles 15,000.00 (8,000.00)23,000.00 18,696.67 4,303.33 20,469.83 28,027.37
100 3210 52 2203 Repair/Maint-Equipment 3,500.00 (4,000.00)7,500.00 4,999.62 2,500.38 3,040.24 3,424.77
100 3210 52 2320 Rent-Equip & Vehicles 2,000.00 (1,500.00)3,500.00 650.50 2,849.50 1,363.44 2,008.00
100 3210 52 2325 Armored Car Service - (6,500.00)6,500.00 5,953.04 546.96 - -
100 3210 52 3100 Property & Liability Insu 75,000.00 (7,000.00)82,000.00 77,509.35 4,490.65 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)900.00 719.99 180.01 698.55 594.60
100 3210 52 3500 Travel & Related Expenses 20,000.00 (17,400.00)37,400.00 36,653.64 746.36 16,651.67 21,606.46
100 3210 52 3600 Dues, Fees, Tags & Titles 1,600.00 0.00 1,600.00 1,514.33 85.67 1,488.30 1,579.00
100 3210 52 3602 Certifications 1,500.00 (100.00)1,600.00 429.00 1,171.00 335.50 1,957.00
100 3210 52 3700 Educ &Training 10,000.00 (2,500.00)12,500.00 8,635.44 3,864.56 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 9,618.27 2,381.73 3,814.34 2,976.59
52 Total 163,990.00 (58,810.00)222,800.00 199,440.95 23,359.05 184,245.91 211,728.95
100 3210 53 1115 Supplies - Ammunition 5,000.00 5,000.00 - - 0.00 - -
100 3210 53 1100 Supplies & Materials 10,000.00 1,500.00 8,500.00 9,792.15 (1,292.15)16,783.55 14,121.16
100 3210 53 1103 Investigation & I.D. Supp 2,500.00 1,300.00 1,200.00 1,083.75 116.25 2,499.87 2,500.00
100 3210 53 1185 Community Police Programs 3,000.00 0.00 3,000.00 2,209.75 790.25 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)750.00 530.62 219.38 628.53 615.84
100 3210 53 1230 Electricity 25,500.00 (200.00)25,700.00 18,345.88 7,354.12 24,120.84 24,265.87
100 3210 53 1270 Gasoline & Diesel Fuel 52,000.00 (680.00)52,680.00 47,759.76 4,920.24 44,156.96 51,942.58
100 3210 53 1310 Food - Officials & Functi 2,000.00 (500.00)2,500.00 1,531.00 969.00 498.36 1,480.79
100 3210 53 1385 Custody - Food Supplies 5,000.00 5,000.00 - - 0.00 367.85 376.07
100 3210 53 1600 Small equipment - (14,500.00)14,500.00 13,492.20 1,007.80 3,104.01 3,620.36
100 3210 53 1601 Safety Equipment 10,000.00 (6,350.00)16,350.00 9,626.24 6,723.76 1,636.00 17,535.09
100 3210 53 1603 Protective Gear 5,000.00 (2,500.00)7,500.00 3,615.74 3,884.26 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 5,964.28 38,185.72 - 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 48,000.00 30,000.00 18,000.00 8,023.34 9,976.66 19,202.08 22,261.12
100 3210 53 1720 Uniforms & Accessories 20,000.00 1,500.00 18,500.00 11,786.58 6,713.42 12,474.26 19,968.47
53 Total 233,250.00 19,270.00 213,980.00 133,933.90 80,046.10 167,289.16 216,451.05
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 87,158.05 51,276.95 - 16,712.00
100 3210 54 2200 Vehicles - (178,000.00)178,000.00 160,137.54 17,862.46 - -
POLICE ADMINISTRATION
20180531Packet Page 76 of 150 20180530/jrl
$0
$1,000,000
$2,000,000
$3,000,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
83%
7%
10%
20180531Packet Page 77 of 150 20180530/jrl
20180531Packet Page 78 of 150 20180530/jrl
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)236,223.00 169,754.86 66,468.14 - 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 20,698.10 (15,098.10)7,410.08 12,405.75
100 3215 51 2100 Health Insurance Benefits 54,142.00 21,696.00 32,446.00 37,705.33 (5,259.33)103.88 23,741.44
100 3215 51 2200 FICA Soc Sec Contribution 13,785.00 (1,208.00)14,993.00 11,901.64 3,091.36 6,516.51 11,532.98
100 3215 51 2300 FICA Medicare Contributio 3,224.00 (282.00)3,506.00 2,783.46 722.54 1,524.14 2,697.26
100 3215 51 2400 Retirement Contributions 15,383.00 6,663.00 8,720.00 7,990.73 729.27 - 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 7,444.00 314,036.00 256,945.12 57,090.88 113,424.58 205,941.97
100 3215 52 2203 Repair & Maintain - Equip 1,500.00 1,500.00 - - 0.00 1,406.50 1,222.33
100 3215 52 3100 Property & Liability Insu - 0.00 - - 0.00 - -
52 Total 1,500.00 1,500.00 - - 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 4,269.75 (269.75)1,892.00 3,911.36
53 Total 7,000.00 0.00 7,000.00 5,234.35 1,765.65 3,805.09 6,717.10
Grand Total 329,980.00 8,944.00 321,036.00 262,179.47 58,856.53 118,636.17 213,881.40
POLICE - BEACH PATROL DIVISION
$0
$200,000
$400,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
97%
1%2%
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2 0 1 8 0 5 3 1 P a c k e t P a g e 8 1 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 87,231.00 219,945.00 170,668.01 49,276.99 131,343.51 171,030.08
100 3510 51 1200 Part Time/Seasonal Wages 132,378.00 63,826.00 68,552.00 45,949.03 22,602.97 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 27,623.00 17,377.00 23,603.88 (6,226.88)822.77 9,082.74
100 3510 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 2,200.00 200.00 1,700.00 2,400.00
100 3510 51 2100 Health Insurance Benefits 100,651.00 53,903.00 46,748.00 42,515.81 4,232.19 16,733.97 34,392.59
100 3510 51 2200 FICA Soc Sec Contribution 30,354.00 11,062.00 19,292.00 15,076.42 4,215.58 11,021.37 14,365.33
100 3510 51 2300 FICA Medicare Contributio 7,099.00 2,628.00 4,471.00 3,525.88 945.12 2,577.56 3,359.68
100 3510 51 2400 Retirement Contributions 19,048.00 4,758.00 14,290.00 13,097.15 1,192.85 8,727.84 8,223.12
100 3510 51 2500 GA Firefighters Pen Fund 3,000.00 (3,000.00)6,000.00 1,675.00 4,325.00 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 5,837.00 9,927.00 8,144.30 1,782.70 4,787.00 7,439.49
100 3510 51 2910 Wellness Incenative 2,625.00 2,625.00 - - 0.00 - -
51 Total 665,495.00 256,493.00 409,002.00 326,455.48 82,546.52 226,009.28 307,047.55
100 3510 52 1325 Contract Services - Class - (1,075.00)1,075.00 621.00 454.00 743.00 -
100 3510 52 2110 Garbage 400.00 100.00 300.00 290.29 9.71 262.59 339.66
100 3510 52 2201 Repair & Maintain - Build 8,000.00 (4,075.00)12,075.00 10,582.52 1,492.48 2,610.72 9,468.20
100 3510 52 2202 Repair & Maintain - Vehic 15,000.00 (125.00)15,125.00 14,020.46 1,104.54 12,967.78 12,075.69
100 3510 52 2203 Repair & Maintain - Equip 5,000.00 (700.00)5,700.00 4,995.75 704.25 8,022.24 5,377.65
100 3510 52 3100 Property & Liability Insu 31,000.00 1,000.00 30,000.00 29,166.67 833.33 18,211.45 23,000.00
100 3510 52 3200 Communication 8,000.00 1,500.00 6,500.00 1,045.03 5,454.97 840.81 10,016.65
100 3510 52 3220 Postage & Freight 200.00 (300.00)500.00 139.83 360.17 199.54 232.78
100 3510 52 3500 Travel & Related Expenses 15,000.00 7,600.00 7,400.00 6,857.20 542.80 147.01 795.35
100 3510 52 3600 Dues and Fees 500.00 75.00 425.00 174.08 250.92 346.00 444.57
100 3510 52 3603 Ga Firefighters Assoc Co(- 0.00 - - 0.00 (1,092.50) -
100 3510 52 3700 Education & Training 6,500.00 2,200.00 4,300.00 4,029.53 270.47 1,276.22 3,126.09
100 3510 52 3850 Contract Labor 8,000.00 0.00 8,000.00 7,822.08 177.92 300.00 80.00
52 Total 97,600.00 6,200.00 91,400.00 79,744.44 11,655.56 44,834.86 64,956.64
100 3510 53 1100 Supplies & Materials 8,000.00 (500.00)8,500.00 7,438.20 1,061.80 6,052.60 5,787.26
100 3510 53 1102 Flags 50.00 (50.00)100.00 - 100.00 - -
100 3510 53 1103 Medical supplies - expend 2,000.00 (900.00)2,900.00 838.54 2,061.46 2,078.90 2,068.95
100 3510 53 1120 Marine Rescue Operations 200.00 (100.00)300.00 - 300.00 - -
100 3510 53 1210 Water & Sewer 1,000.00 100.00 900.00 822.34 77.66 678.91 798.38
100 3510 53 1220 Propane 600.00 (900.00)1,500.00 526.71 973.29 258.09 365.08
100 3510 53 1230 Electricity 8,300.00 1,000.00 7,300.00 6,023.38 1,276.62 5,767.50 8,381.29
100 3510 53 1270 Gasoline & Diesel Fuel 5,000.00 (200.00)5,200.00 3,884.41 1,315.59 4,265.66 6,606.29
100 3510 53 1271 Gasoline - EMS Chatham Co 700.00 700.00 - - 0.00 - -
100 3510 53 1300 Volunteer Apprec -Wed Dri 500.00 0.00 500.00 500.00 0.00 1,465.34 516.78
100 3510 53 1400 Books & periodicals 500.00 (500.00)1,000.00 134.68 865.32 - -
100 3510 53 1600 Small Equipment 7,000.00 (500.00)7,500.00 7,389.34 110.66 10,753.24 11,223.80
100 3510 53 1601 Breathing Apparatus 500.00 (250.00)750.00 - 750.00 455.55 -
100 3510 53 1602 Hose, accessories 4,000.00 (2,000.00)6,000.00 5,775.00 225.00 1,016.00 4,850.00
100 3510 53 1603 Protective gear 9,000.00 0.00 9,000.00 4,246.31 4,753.69 24,702.65 3,058.95
100 3510 53 1710 Volunteer Apprec Awards D 2,000.00 (2,000.00)4,000.00 715.62 3,284.38 3,450.00 3,775.95
100 3510 53 1720 Uniforms & Accessories 5,000.00 (3,000.00)8,000.00 3,839.57 4,160.43 3,746.83 5,072.15
53 Total 54,350.00 (9,100.00)63,450.00 42,134.10 21,315.90 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 817,445.00 253,593.00 563,852.00 448,334.02 115,517.98 336,202.08 424,509.07
FIRE DEPARTMENT ADMINSTRATION
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81%
12%
7%
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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 3920 51 1100 Salaries and Wages 47,549.00 6,405.00 41,144.00 35,605.09 5,538.91 39,793.43 39,627.73
100 3920 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,100.00 100.00 1,100.00 1,200.00
100 3920 51 2100 Health Insurance Benefits 13,534.00 1,613.00 11,921.00 10,685.94 1,235.06 10,566.90 10,813.92
100 3920 51 2200 FICA Social Security Cont 3,046.00 421.00 2,625.00 2,275.71 349.29 2,535.41 2,531.33
100 3920 51 2300 FICA Medicare Contributio 712.00 98.00 614.00 532.23 81.77 592.98 592.09
100 3920 51 2400 Retirement Contributions 4,066.00 51.00 4,015.00 3,677.08 337.92 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 54,124.83 7,623.17 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 74,666.61 5,056.39 64,349.02 68,131.86
FIRE - EMERGENCY MANAGEMENT
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
79%
18%
3%
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o
o
o
o
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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 6124 51 1200 Part Time/Seasonal Wages 283,504.00 (23,465.00)306,969.00 145,503.20 161,465.80 319,276.36 295,030.92
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 9,021.22 13,017.78 19,795.20 18,291.95
100 6124 51 2300 FICA Medicare Contributio 4,128.00 (1,026.00)5,154.00 2,109.90 3,044.10 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 (30,407.00)344,350.00 163,437.78 180,912.22 352,652.79 325,806.56
100 6124 52 1226 Lifeguard Certifications 3,000.00 (1,500.00)4,500.00 350.00 4,150.00 4,797.94 3,165.17
100 6124 52 2201 Repair & Maintain - Build 3,000.00 (12,000.00)15,000.00 - 15,000.00 891.99 15,200.45
100 6124 52 2203 Repair & Maintain - Equip 4,000.00 (6,000.00)10,000.00 3,856.00 6,144.00 5,333.77 6,135.56
100 6124 52 2320 Rental Equip & Vehicles 2,000.00 0.00 2,000.00 7,228.85 (5,228.85)- 2,196.60
100 6124 52 3100 Property & Liability Insu 1,000.00 (3,500.00)4,500.00 416.67 4,083.33 3,732.71 4,400.00
100 6124 52 3220 Postage - (178.00)178.00 - 178.00 16.98 -
52 Total 13,000.00 (23,178.00)36,178.00 11,851.52 24,326.48 14,773.39 31,097.78
100 6124 53 1100 General Supplies & Materi 5,000.00 (5,000.00)10,000.00 3,612.66 6,387.34 1,599.78 10,191.38
100 6124 53 1104 First Aid Supplies 5,000.00 (5,000.00)10,000.00 493.39 9,506.61 5,264.44 4,845.71
100 6124 53 1270 Gas & Diesel Fuel 2,000.00 (3,000.00)5,000.00 197.63 4,802.37 2,426.45 1,394.59
100 6124 53 1600 Small Equipment 5,000.00 (15,000.00)20,000.00 318.50 19,681.50 14,859.63 5,888.54
100 6124 53 1720 Uniforms 6,000.00 (4,000.00)10,000.00 200.00 9,800.00 6,351.97 6,760.41
53 Total 23,000.00 (32,000.00)55,000.00 4,822.18 50,177.82 30,502.27 29,080.63
100 6124 54 2129 Machinery & Equipment - (14,000.00)14,000.00 13,715.55 284.45 - -
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 13,715.55 284.45 6,449.00 13,892.50
Grand Total 349,943.00 (99,585.00)449,528.00 193,827.03 255,700.97 404,377.45 399,877.47
FIRE LIFEGUARDS - OCEAN RESCUE DIVISION
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Fire Lifeguards-Ocean Rescue Summary of Expenditures
90%
4%
6%
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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 4210 51 1100 Salaries & Wages 708,360.00 (18,532.00)726,892.00 616,993.74 109,898.26 705,183.78 643,884.18
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 33,763.06 (8,763.06)24,814.45 28,998.42
100 4210 51 1400 Employee Benefits 9,000.00 (3,000.00)12,000.00 8,600.00 3,400.00 11,800.00 10,200.00
100 4210 51 2100 Health Insurance Benefits 184,128.00 25,439.00 158,689.00 148,163.79 10,525.21 142,158.19 127,984.99
100 4210 51 2200 FICA Soc Sec Contribution 47,293.00 (68.00)47,361.00 40,632.24 6,728.76 45,661.63 41,808.55
100 4210 51 2300 FICA Medicare Contributio 11,060.00 (17.00)11,077.00 9,502.85 1,574.15 10,678.95 9,866.94
100 4210 51 2400 Retirement Contributions 69,806.00 (1,584.00)71,390.00 65,437.35 5,952.65 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 1,091,544.00 949,800.09 141,743.91 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 8,000.00 (2,000.00)10,000.00 3,946.90 6,053.10 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)3,170.00 - 3,170.00 2,385.73 247.96
100 4210 52 2202 Repair & Maintain - Vehic 40,000.00 (15,000.00)55,000.00 39,515.40 15,484.60 55,632.55 45,389.70
100 4210 52 2203 Repair & Maintain - Equip 10,800.00 0.00 10,800.00 11,348.64 (548.64)4,247.48 10,476.13
100 4210 52 2205 Repair & Maint- Infrastru 30,000.00 (36,500.00)66,500.00 39,976.06 26,523.94 45,363.10 11,843.17
100 4210 52 2320 Rental - Equipment & Vehi 2,500.00 0.00 2,500.00 2,132.58 367.42 1,700.00 1,917.60
100 4210 52 3100 Property & Liability Insu 8,000.00 (11,000.00)19,000.00 16,192.83 2,807.17 26,259.05 18,953.47
100 4210 52 3220 Postage & Freight 100.00 (100.00)200.00 0.03 199.97 111.24 -
100 4210 52 3300 Advertising 50.00 (150.00)200.00 50.00 150.00 100.00 160.00
100 4210 52 3500 Travel & Related Expenses 100.00 (900.00)1,000.00 59.29 940.71 790.43 821.20
100 4210 52 3600 Dues, Fees & Licenses 8,000.00 (10,000.00)18,000.00 646.79 17,353.21 13,602.08 18,064.53
100 4210 52 3700 Education and Training 3,000.00 (1,000.00)4,000.00 1,178.85 2,821.15 1,437.72 2,448.46
100 4210 52 3850 Contract Labor 5,000.00 (5,000.00)10,000.00 4,625.00 5,375.00 1,992.00 9,860.00
100 4210 52 3990 Service Charges, Late Cha 5,000.00 (4,500.00)9,500.00 3,943.00 5,557.00 1,264.30 2,173.07
52 Total 123,550.00 (89,320.00)212,870.00 126,215.37 86,654.63 172,123.78 137,412.68
100 4210 53 1100 Supplies & Materials 8,000.00 (10,200.00)18,200.00 5,421.40 12,778.60 17,750.24 14,834.63
100 4210 53 1105 Public Restroom Supplies 14,000.00 (2,000.00)16,000.00 11,903.38 4,096.62 16,640.08 13,350.22
100 4210 53 1210 Water/Sewer Charges 1,500.00 (500.00)2,000.00 1,598.18 401.82 1,004.20 1,458.35
100 4210 53 1230 Electricity 118,000.00 (2,000.00)120,000.00 94,460.05 25,539.95 116,935.29 114,986.11
100 4210 53 1270 Gasoline & Diesel Fuel 30,000.00 0.00 30,000.00 26,855.76 3,144.24 28,220.96 30,420.23
100 4210 53 1400 Books & Periodicals - 0.00 - - 0.00 43.98 -
100 4210 53 1600 Small Equipment 8,000.00 (16,100.00)24,100.00 4,150.43 19,949.57 18,515.41 5,289.72
100 4210 53 1601 Safety Equipment 6,000.00 (3,000.00)9,000.00 5,747.66 3,252.34 8,029.70 8,574.95
100 4210 53 1702 Signs - various 5,000.00 (10,000.00)15,000.00 10,564.98 4,435.02 7,425.92 2,438.38
100 4210 53 1720 Uniform/ Clothing 8,800.00 0.00 8,800.00 7,342.47 1,457.53 5,179.82 8,048.49
53 Total 199,300.00 (43,800.00)243,100.00 168,044.31 75,055.69 219,745.60 199,401.08
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 9,000.00 (10,000.00)19,000.00 - 19,000.00 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 18,845.00 46,155.00 13,700.00 16,214.95
54 Total 53,800.00 (110,200.00)164,000.00 63,653.46 100,346.54 179,517.21 36,856.33
Grand Total 1,478,770.00 (232,744.00)1,711,514.00 1,307,713.23 403,800.77 1,601,502.04 1,337,880.66
PUBLIC WORKS ADMINSTRATION
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$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget 75%
8%
13%
4%
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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 1565 51 1100 Salaries & Wages 149,760.00 2,173.00 147,587.00 127,228.90 20,358.10 133,812.01 145,737.58
100 1565 51 1300 Overtime Wages 7,000.00 0.00 7,000.00 6,936.63 63.37 4,243.74 7,166.86
100 1565 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 2,200.00 200.00 2,300.00 2,400.00
100 1565 51 2100 Health Insurance Benefits 48,736.00 9,888.00 38,848.00 35,149.42 3,698.58 30,638.84 35,943.28
100 1565 51 2200 FICA Soc Sec Contribution 9,961.00 228.00 9,733.00 8,454.63 1,278.37 8,702.04 9,629.98
100 1565 51 2300 FICA Medicare Contributio 2,330.00 54.00 2,276.00 1,977.31 298.69 2,035.14 2,252.27
100 1565 51 2400 Retirement Contributions 14,967.00 757.00 14,210.00 13,023.01 1,186.99 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 14,935.00 236,387.00 206,636.55 29,750.45 209,601.63 227,692.99
100 1565 52 1325 Contract Services - Class - 0.00 - - 0.00 1,486.00 -
100 1565 52 2130 Custodial City Hall Build 6,600.00 0.00 6,600.00 5,500.00 1,100.00 6,600.00 6,600.00
100 1565 52 2200 Pest Control 3,800.00 (280.00)4,080.00 4,069.92 10.08 3,401.32 3,884.94
100 1565 52 2201 Repair/Maintain-Buildings 37,000.00 180.00 36,820.00 34,209.80 2,610.20 53,107.49 45,648.13
100 1565 52 3100 Property & Liability Insu 7,000.00 (3,000.00)10,000.00 10,000.00 0.00 1,305.37 12,084.62
52 Total 54,400.00 (3,100.00)57,500.00 53,779.72 3,720.28 65,900.18 68,217.69
100 1565 53 1100 Supplies/Materials 3,000.00 (1,400.00)4,400.00 3,338.45 1,061.55 732.55 1,215.13
53 Total 3,000.00 (1,400.00)4,400.00 3,338.45 1,061.55 732.55 1,215.13
100 1565 54 1315 Building Improvements 22,304.00 (497,696.00)520,000.00 19,660.00 500,340.00 642.36 4,660.72
100 1565 54 1319 Building Imprv Storm Dama 340,000.00 340,000.00 - - 0.00 - 79,472.77
54 Total 362,304.00 (157,696.00)520,000.00 19,660.00 500,340.00 642.36 84,133.49
Grand Total 671,026.00 (147,261.00)818,287.00 283,414.72 534,872.28 276,876.72 381,259.30
PUBLIC WORKS - BUILDING MAINTENACE
38%
8%0%
54%
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 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 4250 52 1201 Studies, Survey, Consulta 12,000.00 0.00 12,000.00 10,150.00 1,850.00 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 79,328.90 41,871.10 7,500.00 7,500.00
PUBLIC WORKS - STORMWATER
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 90,000.00 0.00 90,000.00 73,623.01 16,376.99 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 90,000.00 (40,000.00) 130,000.00 92,158.07 37,841.93 256,174.41 105,409.12
PUBLIC WORKS - SOLID WASTE
20180531Packet Page 94 of 150 20180530/jrl
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 0.00 3,200.00 3,002.13 197.87 2,359.45 3,512.34
100 6110 52 3100 Property & Liability Insu 8,400.00 0.00 8,400.00 8,400.00 0.00 7,763.16 6,200.00
52 Total 11,600.00 0.00 11,600.00 11,402.13 197.87 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 3,440.19 559.81 3,735.92 3,947.18
100 6110 53 1230 Electricity 64,000.00 1,800.00 62,200.00 51,833.40 10,366.60 61,049.62 63,194.04
53 Total 91,000.00 1,800.00 89,200.00 55,427.49 33,772.51 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 102,600.00 (30,300.00)132,900.00 66,829.62 66,070.38 97,217.30 100,034.71
PUBLIC WORKS - CULTURAL & RECREATION
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 35,199.10 800.90 36,000.00 38,285.00
100 6125 52 2110 Garbage Beach Related 2,000.00 632.00 1,368.00 - 1,368.00 - (553.20)
100 6125 53 1210 Water/Sewer Chgs 12,000.00 (1,632.00)13,632.00 2,168.74 11,463.26 11,526.62 10,665.67
100 6125 53 1235 Beach Oper & Maint 10,000.00 (37,500.00)47,500.00 18,403.00 29,097.00 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)313,100.00 440,993.18 (127,893.18)- -
100 6125 54 1410 Infrastructure 60,000.00 60,000.00 - - 0.00 - -
GRAND TOTAL 120,000.00 (293,400.00) 413,400.00 496,946.24 (83,546.24) 78,317.16 99,878.30
BEACH RELATED
20180531Packet Page 95 of 150 20180530/jrl
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2 0 1 8 0 5 3 1 P a c k e t P a g e 9 9 o f 1 5 0 2 0 1 8 0 5 3 0 / j r l
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 0.00 168,950.00 154,412.50 14,537.50 158,450.04 166,783.34
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 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 5,141.07 468.93 - -
100 6222 51 2700 Workers Compensation - 0.00 - 31.95 (31.95)- 97.95
51 Total - (5,610.00)5,610.00 5,173.02 436.98 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 - 1,147.88 (1,147.88)- 1,562.40
100 6222 52 2130 Custodial Services 50,000.00 10,000.00 40,000.00 36,137.04 3,862.96 2,300.00 35,400.00
100 6222 52 2200 Repair and Maintenance 2,000.00 250.00 1,750.00 1,337.45 412.55 - 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 3,000.00 0.00 - 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 56,500.00 11,237.00 45,263.00 42,315.37 2,947.63 2,300.00 45,037.74
100 6222 53 1100 Supplies & Materials - (3,500.00)3,500.00 2,929.84 570.16 8,205.06 16,428.35
100 6222 53 1210 Water/Sewer Charges 6,000.00 (14,927.00)20,927.00 8,007.00 12,920.00 - 1,664.28
100 6222 53 1230 Electricity 3,200.00 200.00 3,000.00 1,410.00 1,590.00 159.08 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 12,346.84 15,080.16 15,524.15 29,618.54
Grand Total 65,700.00 (12,600.00)78,300.00 59,835.23 18,464.77 19,829.28 100,559.48
CONCESSION STAND
20180531Packet Page 100 of 150 20180530/jrl
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Concession Stand Summary of Expenditures
0%
86%
14%
20180531Packet Page 101 of 150 20180530/jrl
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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 21,168.00 138,467.00 107,719.04 30,747.96 87,309.40 102,986.68
100 7220 51 1300 Overtime 2,000.00 1,000.00 1,000.00 1,025.53 (25.53)126.22 612.57
100 7220 51 1400 Employee Benefits 6,000.00 3,000.00 3,000.00 1,700.00 1,300.00 1,000.00 1,200.00
100 7220 51 2100 Health Insurance Benefits 35,244.00 15,628.00 19,616.00 17,174.25 2,441.75 12,864.27 20,186.06
100 7220 51 2200 FICA Soc Sec Contribution 10,463.00 1,624.00 8,839.00 6,847.67 1,991.33 5,482.92 6,653.00
100 7220 51 2300 FICA Medicare Contribution 2,447.00 369.00 2,078.00 1,601.44 476.56 1,282.31 1,555.96
100 7220 51 2400 Retirement contributions 10,081.00 414.00 9,667.00 8,784.82 882.18 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 44,493.00 183,042.00 145,178.94 37,863.06 119,116.12 136,662.50
100 7220 52 1100 Studies/Mstr Plan Upd/Sol 50,000.00 (23,000.00)73,000.00 10,000.00 63,000.00 47,580.00 43,920.00
100 7220 52 1200 Legal Notices 350.00 50.00 300.00 260.00 40.00 190.00 320.00
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 9,187.50 2,812.50 6,956.26 6,387.50
100 7220 52 1205 County Inspection Contract 50,000.00 0.00 50,000.00 33,750.00 16,250.00 45,000.00 45,000.00
100 7220 52 1240 Planning Commission expend - 0.00 - - 0.00 - 14.00
100 7220 52 1300 Contract Services 350,000.00 (165,755.00)515,755.00 56,530.00 459,225.00 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 53.59 6.41 49.86 56.02
100 7220 52 3100 Property & Liability Insu 1,500.00 0.00 1,500.00 1,500.00 0.00 1,453.81 1,550.00
100 7220 52 3220 Postage & Freight 500.00 (500.00)1,000.00 403.58 596.42 109.12 56.78
100 7220 52 3400 Printing & Binding 200.00 (300.00)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 1,000.00 580.30 419.70 361.90 774.22
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 3,000.00 512.44 2,487.56 - -
52 Total 483,610.00 (196,485.00)680,095.00 114,982.96 565,112.04 121,306.12 105,921.90
100 7220 53 1100 Supplies & Materials 2,500.00 0.00 2,500.00 1,826.53 673.47 775.34 2,168.32
100 7220 53 1210 Water/Sewer Chgs 70.00 10.00 60.00 43.37 16.63 43.25 69.49
100 7220 53 1230 Electricity 900.00 (130.00)1,030.00 742.00 288.00 886.46 776.84
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 2,978.28 1,081.72 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 715,085.00 (154,612.00)869,697.00 263,973.51 605,723.49 244,892.29 247,488.06
COMMUNITY & ECONOMIC DEVELOPMENT - PLANNING & ZONING DIVISION
32%
68%
0%
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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 7300 51 1100 Salaries & Wages 44,137.00 (353.00)44,490.00 37,870.29 6,619.71 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 1,100.00 100.00 1,200.00 1,200.00
100 7300 51 2100 Health Insurance 13,561.00 1,613.00 11,948.00 10,734.36 1,213.64 10,169.45 10,831.08
100 7300 51 2200 FICA Social Security 2,896.00 63.00 2,833.00 2,388.71 444.29 2,734.81 2,735.06
100 7300 51 2300 FICA Medicare 677.00 15.00 662.00 558.62 103.38 639.55 639.62
100 7300 51 2400 Retirement Contributions 4,512.00 107.00 4,405.00 4,035.35 369.65 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 57,099.45 9,584.55 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 17.52 2.48 18.24 20.79
100 7300 52 3100 Property & Liability Insu 600.00 50.00 550.00 550.00 0.00 376.85 550.00
100 7300 52 3220 Postage & Freight 800.00 (200.00)1,000.00 38.94 961.06 2,349.34 14.04
100 7300 52 3300 Advertising 9,600.00 (20.00)9,620.00 8,286.65 1,333.35 7,769.98 8,891.78
100 7300 52 3500 Travel & Related 3,000.00 890.00 2,110.00 1,627.31 482.69 1,970.12 2,823.15
100 7300 52 3600 Dues & Fees 3,300.00 1,000.00 2,300.00 1,987.50 312.50 1,751.50 2,199.01
100 7300 52 3700 Education & Training 2,500.00 1,025.00 1,475.00 1,180.00 295.00 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 2,975.49 224.51 6,200.00 400.00
52 Total 53,830.00 30,955.00 22,875.00 19,063.41 3,811.59 28,163.03 26,928.77
100 7300 53 1100 Supplies & Materials 5,510.00 (1,000.00)6,510.00 1,612.44 4,897.56 3,290.02 3,060.45
100 7300 53 1210 Water Sewer Chgs 30.00 0.00 30.00 15.83 14.17 15.76 25.33
100 7300 53 1230 Electricity 400.00 100.00 300.00 270.42 29.58 323.09 283.13
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 2,198.69 7,641.31 4,038.87 3,568.91
Grand Total 131,277.00 31,878.00 99,399.00 78,361.55 21,037.45 95,183.65 94,354.19
MAINSTREET
20180531Packet Page 105 of 150 20180530/jrl
$0.00
$10,000.00
$20,000.00
$30,000.00
$40,000.00
$50,000.00
$60,000.00
$70,000.00
$80,000.00
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
52%41%
7%
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
FINANCE
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 83,764.18 8,644.82 88,843.04 91,433.35
100 7564 51 1200 Part Time/Seasonal Wages 75,000.00 1,389.00 73,611.00 81,443.99 (7,832.99)60,215.67 74,385.06
100 7564 51 1300 Overtime 1,500.00 0.00 1,500.00 2,177.69 (677.69)1,039.92 3,678.79
100 7564 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 1,100.00 1,300.00 - 1,200.00
100 7564 51 2100 Health Insurance Benefits 21,629.00 2,871.00 18,758.00 17,019.63 1,738.37 14,853.56 17,410.68
100 7564 51 2200 FICA Soc Sec Contribution 10,883.00 348.00 10,535.00 10,446.17 88.83 9,305.31 10,583.41
100 7564 51 2300 FICA Medicare Contributio 2,545.00 81.00 2,464.00 2,443.01 20.99 2,176.29 2,475.15
100 7564 51 2400 Retirement Contributions 9,515.00 610.00 8,905.00 8,158.70 746.30 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 9,665.00 215,034.00 210,535.03 4,498.97 189,328.16 211,446.92
100 7564 52 1300 Computer service contract 60,000.00 5,847.00 54,153.00 49,154.65 4,998.35 42,884.27 45,754.79
100 7564 52 1325 Contract Services - Colle 4,500.00 1,373.00 3,127.00 3,982.37 (855.37)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 20.86 6.14 21.84 24.39
100 7564 52 2202 Repair & Maint- Vehicles 3,000.00 (500.00)3,500.00 1,600.54 1,899.46 2,976.96 2,497.00
100 7564 52 2203 Repair & Maint- Equipment 30,000.00 (3,120.00)33,120.00 33,031.01 88.99 - 868.31
100 7564 52 2325 Armored Car Service 8,000.00 (5,000.00)13,000.00 8,608.47 4,391.53 1,350.96 1,487.10
100 7564 52 3100 Property & Liability Insu 6,500.00 0.00 6,500.00 6,500.00 0.00 6,493.16 5,100.00
100 7564 52 3220 Postage & Freight 3,000.00 (500.00)3,500.00 3,201.57 298.43 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 12,000.00 12,000.00 - - 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 - 0.00 - - 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)200.00 - 200.00 - -
100 7564 52 3901 Credit Card Service Charg 108,000.00 (32,000.00)140,000.00 105,740.57 34,259.43 130,362.95 119,732.87
52 Total 236,467.00 (20,816.00)257,283.00 211,956.04 45,326.96 211,489.24 187,078.93
100 7564 53 1100 Supplies & Materials 20,000.00 1,200.00 18,800.00 17,812.32 987.68 17,304.18 18,061.64
100 7564 53 1210 Water/Sewer Charges 32.00 0.00 32.00 18.88 13.12 18.80 30.20
100 7564 53 1230 Electricity 1,400.00 0.00 1,400.00 1,011.87 388.13 1,307.07 1,306.14
100 7564 53 1270 Gas & Diesel Fuel 4,000.00 (2,800.00)6,800.00 3,937.84 2,862.16 3,236.40 4,057.37
100 7564 53 1590 Inventory - Parking Decal 3,000.00 (134.00)3,134.00 2,498.00 636.00 3,209.00 2,880.00
100 7564 53 1600 Small Equipment 15,000.00 3,800.00 11,200.00 9,893.44 1,306.56 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 44,882.00 2,266.00 42,616.00 35,973.17 6,642.83 39,741.41 53,150.25
100 7564 54 2200 Vehicles - (15,000.00)15,000.00 15,000.00 0.00 - 15,000.00
100 7564 54 2410 Capital Equip - (50,000.00)50,000.00 - 50,000.00 - 55,678.89
54 Total - (65,000.00)65,000.00 15,000.00 50,000.00 - 70,678.89
Grand Total 506,048.00 (73,885.00)579,933.00 473,464.24 106,468.76 440,558.81 522,354.99
PARKING SERVICES
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44%
47%
9%
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B U D G E T
R E Q U E S T
V A R I A N C E
F Y 1 9 V S F Y 1 8
C U R R E N T
B U D G E T
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B U D G E T
B A L A N C E A C T U A L A C T U A L
1 0 0 9 0 0 0 5 7 4 0 0 0 B a d D e b t E x p e n s e - 0 . 0 0 - - 0 . 0 0 - 6 , 4 4 7 . 0 0
1 0 0 9 0 0 0 5 7 9 0 0 1 c o n t i n g e n c i e s 4 0 , 0 0 0 . 0 0 4 0 , 0 0 0 . 0 0 - - 0 . 0 0 - -
1 0 0 9 0 0 0 5 7 9 0 1 0 C o n t i n g e n c i e s - P a y E q u i t y 1 0 0 , 0 0 0 . 0 0 1 0 0 , 0 0 0 . 0 0 - - 0 . 0 0 - -
1 0 0 9 0 0 0 6 1 1 0 0 1 T r a n s o u t S o l i d W a s t e F u n 2 8 0 , 7 2 4 . 0 0 1 6 , 6 7 4 . 0 0 2 6 4 , 0 5 0 . 0 0 - 2 6 4 , 0 5 0 . 0 0 - 1 8 3 , 0 2 9 . 9 8
1 0 0 9 0 0 0 6 1 1 0 0 2 T r a n s o u t E 9 1 1 F u n d 2 9 1 , 2 6 8 . 0 0 1 , 5 7 6 . 0 0 2 8 9 , 6 9 2 . 0 0 - 2 8 9 , 6 9 2 . 0 0 3 1 8 , 2 7 6 . 0 0 2 8 6 , 9 3 2 . 8 4
1 0 0 9 0 0 0 6 1 1 2 2 0 T r a n s f e r t o G r a n t F u n d 2 2 - ( 1 0 7 , 5 0 0 . 0 0 ) 1 0 7 , 5 0 0 . 0 0 - 1 0 7 , 5 0 0 . 0 0 - 2 2 4 , 6 8 2 . 7 3
1 0 0 9 0 0 0 6 1 1 3 4 0 T r a n s f e r t o C a p i t a l G r a n t - 0 . 0 0 - - 0 . 0 0 - 1 0 0 , 4 0 0 . 0 0
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T O T A L O T H E R F I N A N C I N G U S E S 7 1 1 , 9 9 2 . 0 0 5 0 , 7 5 0 . 0 0 6 6 1 , 2 4 2 . 0 0 - 6 6 1 , 2 4 2 . 0 0 3 1 8 , 2 7 6 . 0 0 8 2 9 , 4 3 8 . 5 5
O T H E R F I N A N C I N G U S E S
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fy 2019 Annual Budget | SPECIAL REVENUE FUNDS
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.
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fy 2019 Annual Budget | SPECIAL REVENUE FUNDS
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 215
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
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fy 2019 Annual Budget | SPECIAL REVENUE FUNDS
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 215
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fy 2019 Annual Budget | SPECIAL REVENUE FUNDS
Fund 275 Hotel/Motel Excise Tax
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 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)
Budget Highlights
The Hotel-Motel Excise Tax Fund budget request for fiscal year 2018-2019 budget for fiscal year 2019 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.
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fy 2019 Annual Budget | SPECIAL REVENUE FUNDS
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
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
Expenditures
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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
HUTCH ISL 1205 CHAMBER 1498 City of Tybee
771,705.86 1,542,948.79 2,314,654.65
HUTCH ISL 1205,
17%
CHAMBER 1498,
33%
City of Tybee,
50%
FY2017 Hotel Motel Tax Distribution
HUTCH ISL 1205 CHAMBER 1498 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 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 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
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 REVENUE
FUND 321 SPLOST 2003 EXPENDITURES
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Fund 322 SPLOST 14 Capital Projects
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.
$‐
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
$700,000.00
$800,000.00
$900,000.00
$1,000,000.00
2014‐2015
Actual
2014‐2015
Budget
2015‐2016
Actual
2015‐2016
Budget
2016‐2017
Actual
2017‐2018
Budget
SPLOST 2014
Collection
Period Month
of the Year
Fiscal Year
2014‐2015
Actual
Fiscal Year
2015‐2016
Actual
Fiscal Year
2016‐2017
Actual
Fiscal Year
2017‐2018
Actual
July N/A 66,807.48 63,980.98 69,980.62
August N/A 62,116.32 62,650.45 65,068.88
September N/A 55,489.78 62,864.57 62,617.11
October 61,084.19 61,270.10 57,695.44 65,888.68
November 61,343.37 60,920.38 64,509.28 68,521.81
December 70,597.80 70,312.57 74,644.89 75,593.51
January 56,694.84 47,707.93 60,063.32 58,145.50
February 58,234.47 57,976.72 61,243.53 60,207.96
March 64,234.72 66,346.74 70,277.68
April 66,237.71 63,552.43 69,262.53
May 65,054.07 63,459.90 68,256.48
June 67,245.41 66,918.31 70,095.51
YTD TOTAL 570,726.58 742,878.65 785,544.65 526,024.07
SPLOST 2014 ACTUAL MONTHLY COLLECTIONS
2014‐2015
Actual
2014‐2015
Budget
2015‐2016
Actual
2015‐2016
Budget
2016‐2017
Actual
2017‐2018
Budget
SPLOST 2014 570,726.58$ 900,000.00$ 742,878.66$ 744,000.00$ 785,544.65$ 732,000.00$
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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.
SPLOST Revenue
The City anticipates having a budget of $1,220,266 for FY2019 in 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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SPLOST 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
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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 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.
Revenue:
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
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1512 - 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 Annual 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
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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fy 2019 Annual Budget |
4310 - Sewer
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).
The Capital Outlay budgets line items decreased by a net amount of ($5,000) from $970,000 to
$965,000 due to the following:
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fy 2019 Annual Budget |
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
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fy 2019 Annual 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
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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fy 2019 Annual Budget |
20180531Packet Page 135 of 150 20180530/jrl
fy 2019 Annual Budget |
4410 - Water
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
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fy 2019 Annual Budget |
The Capital Outlay budget decreased by ($700,000) from $1,200,000 to $500,000 due to the following:
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
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fy 2019 Annual 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
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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fy 2019 Annual Budget |
The schedule below shows the Water and Sewer Departments Five Year Capital Improvement Plans.
WATER & SEWER FUND 5 YEAR CAPITAL PROJECT PLAN
PROJECT DESCRIPTIONS
Grand Total
FY2019
Projects
Total
5 Year
CIP FY19 FY20 FY21 FY22 FY23 FY19‐23
WATER & SEWER IMPROVEMENTS:
Replace Water Line on Hwy 80 0 0 00 00
Sewer Lift Force Main # 8 0 0 00 00
WWTP Replace UV Bulb System 0 0 00 00
0 0
2 Water Service Trucks 0 60,000 0 60,000 0 0
WWTP Screw Conveyor 0 0 00 00
Raise 3 Well Houses to Flood Plan 0 900,000 0 0 300,000 300,000 300,000 0
0 0
0 0 00 00
Rehab Fort Screven Well 0 0 00 00
0 0
Replace Water Line 2nd/Van Horn 0 0 00 00
Sewer 3/4 Ton Service Truck 0 0 00 00
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 00 00
0 0 00 00
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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fy 2019 Annual Budget | ENTERPRISE FUNDS
Fund 540 Solid Waste Collection
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.
Solid Waste Collection Fund Department Revenue and Expenses
Revenue:
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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fy 2019 Annual Budget | ENTERPRISE FUNDS
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
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fy 2019 Annual Budget | ENTERPRISE FUNDS
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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fy 2019 Annual Budget |
Fund 555 Campground
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
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fy 2019 Annual 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
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 0.00 500.000.000.00
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
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPTOBJECT 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 - (4,000.00)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 532,509.00 33,933.00 498,576.00 333,291.12 165,284.88 372,895.24 455,722.57
555 6180 52 1300 Service Contracts - (6,300.00)6,300.00 5,127.48 1,172.52 3,457.92 4,959.45
555 6180 52 2110 Garbage Service - (8,100.00)8,100.00 2,975.86 5,124.14 7,263.87 5,451.61
555 6180 52 2130 Custodial Services - (78,000.00)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)3,600.00 2,730.00 870.00 3,600.00 3,300.00
555 6180 52 2200 Pest Control - (4,890.00)4,890.00 4,260.00 630.00 4,700.00 4,239.00
555 6180 52 2201 Repair & Maint - Equipmen - (11,000.00)11,000.00 5,027.41 5,972.59 2,748.18 3,439.28
555 6180 52 2202 Repair & Maintain - Vehic - (1,500.00)1,500.00 222.06 1,277.94 427.70 419.42
555 6180 52 2203 Repair & Maintain - Bldgs - (15,000.00)15,000.00 8,764.96 6,235.04 10,186.27 11,775.08
555 6180 52 2205 Repair & Maintain - Infra - (40,000.00)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)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)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)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 - (900.00)900.00 818.80 81.20 840.93 449.01
555 6180 52 3300 Advertising - (79,888.00)79,888.00 59,716.45 20,171.55 79,109.93 83,381.01
555 6180 52 3500 Travel & Related - (8,125.00)8,125.00 7,363.71 761.29 6,177.02 8,463.88
555 6180 52 3600 Dues & Fees - (17,550.00)17,550.00 6,761.36 10,788.64 16,780.30 10,818.37
555 6180 52 3700 Education & Training - (2,675.00)2,675.00 2,005.00 670.00 2,971.30 4,673.72
555 6180 52 3800 Permits, Regulatory Fees - (600.00)600.00 600.00 0.00 600.00 600.00
555 6180 52 3850 Contract Labor - (23,000.00)23,000.00 12,519.81 10,480.19 16,895.00 20,061.00
555 6180 52 3901 Credit Card Fees - (33,500.00)33,500.00 27,736.76 5,763.24 32,558.95 45,776.80
555 6180 52 3950 Lodging Compensation - (3,000.00)3,000.00 - 3,000.00 - -
52 Total 8,000.00 (367,128.00)375,128.00 221,524.31 153,603.69 312,788.23 366,353.38
555 6180 53 1100 Supplies & Materials - (33,000.00)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)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 - (1,100.00)1,100.00 919.91 180.09 1,003.48 1,209.32
555 6180 53 1230 Electricity - (98,000.00)98,000.00 59,319.11 38,680.89 97,015.32 98,540.69
555 6180 53 1270 Gasoline & Diesel - (700.00)700.00 429.74 270.26 377.35 986.01
555 6180 53 1520 Propane RV Park-COGS - (9,500.00)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)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)12,000.00 4,761.64 7,238.36 11,937.14 11,504.91
555 6180 53 1600 Small Equipment - (28,015.00)28,015.00 2,258.71 25,756.29 44,455.54 22,575.61
555 6180 53 1703 Over/Short - (50.00)50.00 0.70 49.30 101.78 5.70
555 6180 53 1720 Uniforms - (1,200.00)1,200.00 - 1,200.00 1,303.70 1,157.17
53 Total 27,000.00 (227,565.00)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 - 0.00 - - 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 - (79,500.00)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 - (302,781.00)302,781.00 - 302,781.00 - -
61 Total - (302,781.00)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 740,409.00 (949,091.00)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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