HomeMy Public PortalAbout20180627Millage and Budget (1).pdfTable of Contents
000_000_20180627Agenda....................................................................................................................................................................................... 1030_010_FY19 Final Budget 062118....................................................................................................................................................................................... 2 Amended Comparison.pdf June 21 2018 Public Hearing....................................................................................................................................................................................... 28030_020_FY2018 Tybee Island Property Digest Advertisement....................................................................................................................................................................................... 158030_021_Tybee Island 2018 Property Tax Increase Advertisement Notice....................................................................................................................................................................................... 159040_010_DOC062118-06212018102123-0001....................................................................................................................................................................................... 160050_010_Tybee 2018-2019 Budget ORDINANCE NO....................................................................................................................................................................................... 161
AGENDA
REGULAR MEETING OF TYBEE ISLAND CITY COUNCIL
June 27, 2018 7:00PM
Please silence all cell phones during Council Meetings
I. Opening Ceremonies
1 Call to Order
II. Consideration of the approval of the minutes of the regular meetings of the Tybee island City Council
III. Public Hearings
1 Second Reading, 2018-12, 2018-2019 Budget
2 Third Reading and Adoption, 2018 Millage Rate
IV. Consideration of Bids, Contracts, Agreements and Expenditures
1 To request the City Council approve “stand by” contracts with two vendors to provide the rental
of 13 diesel bypass pumps and relevant equipment for the City’s 13 sewer lift stations in the
event of power outages on Tybee
V. Consideration of Ordinances, Resolutions
1 Adoption of 2018-2019 Budget
VI. Council, Officials and City Attorney Consideration and Comments
1 Bubba Hughes
i. Discussion of changes to fireworks and noise controls
2 Shawn Gillen
i. 4th of July Bike Parade, Waiver
VII. Executive Session
1 Discuss litigation, personnel and real estate
VIII. Possible vote on litigation, personnel and real estate discussed in executive session
IX. 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.” 20180627Budget/Milage Page 1 of 162 20180621/jrl
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Fiscal Year 2019 Fiscal Year 2018 Difference % Change
General Fund 12,698,899$ 13,612,953$ ($914,054)-6.71%
Special Revenue Funds
Emergency 911 Telephone Fund 215 353,268$ 346,692$ $6,576 1.90%
Hotel-Motel Excise tax Fund 275 3,107,000$ 3,083,766$ $23,234 0.75%
Total Special Revenue Funds Budget 3,460,268$ 3,430,458$ $29,810 0.87%
Capital Project Funds
SPLOST 2003 Fund 321 435,274$ 447,782$ ($12,508)-2.79%
SPLOST 2014 Fund 322 1,290,500$ 1,410,509$ ($120,009)-8.51%
Total Capital Project Funds Budgets 1,725,774$ 1,858,291$ ($132,517)-7.13%
Enterprise Funds
Water & Sewer Fund 505 3,326,397$ 4,950,015$ ($1,623,618)-32.80%
Solid Waste Collection Fund 540 1,197,965$ 1,170,650$ $27,315 2.33%
River's End RV Park Fund 555 1,670,000$ 1,689,500$ ($19,500)-1.15%
Total Enterprise Fund Budgets 6,194,362$ 7,810,165$ ($1,615,803)-20.69%
Grand Totals 24,079,303$ 26,711,867$ ($2,632,564)-9.86%
June 27, 2018
CITY OF TYBEE ISLAND, GEORGIA
COMPARISION OF FY2019 BUDGET TO FY2018 BUDGET
PUBLIC HEARING
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FISCAL YEAR 2018-2019
PROPOSED OPERATING AND CAPITAL BUDGET
GENERAL FUND
BUDGET HIGHLIGHTS
The General Fund budget request for fiscal year 2018-2019 is $ 12,629,12,698,899. The budget decreased by (6.71%) or
($914,054) from the current year’s amended budget of $13,612,953.
GENERAL FUND’S FUND BALANCE
As of June 30, 2017, the City of Tybee Island’s General Fund ending that fiscal year with a fund balance of $9,320,931; an
increase of $1,213,653 from the previous fiscal year. Of the $9,320,931, only $745,867 was non-spendable because this
money was for prepaid expenses, $353,968 and advances to other funds, $391,899. The remaining spendable balance of
$8,575,064 was allocated to items committed by the City Council, $6,022,489 and items assigned by the Finance Director,
$2,552,575. The detailed allocation of the June 30, 2017 fund balance is shown below:
Committed To:Amount
Future capital projects 1,015,649.00
Retrofit Revolving Loan 30,000.00
Greenspace 0.00
Economic Stabilization 4,976,840.00
Total Committed 6,022,489.00
Assigned to:Amount
Marine Rescue ADA 22,500.00
Community Development Project 1,500.00
FY 2019 Budget 1,464,535.00
Beach renourishment 300,000.00
Palm Up Tree Replacement Project 29,740.00
Total Assigned 1,818,275.00
Unrestricted 734,300.00
Total Spendable Fund Balance 8,575,064.00
Non-spendable:Amount
Prepaid Expenses 353,968.00
Advances to other funds 391,899.00
Total Nonspendable 745,867.00
Grand June 30 2017-Total Fund Balance 9,320,931.00
General Fund June 30, 2017 Fund Balance Allocation
Spendable
Non-Spendable
The City is anticipating increasing the fiscal year ending June 30, 2018 by at least a minimum of $500,000. The current
FY2019 budget proposal will require the City to use $1,782,879 from the fund balance to cover the expenditure requests.
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General Fund Department Revenues
General Fund Summary Information
The City’s proposed General Fund revenue budget for fiscal year 2018-2019 is $12,698,899 which is a decrease from the
current year’s budget by ($914,054). The schedule below shows the shows a summary of the General Fund expenditures
by department and divisions that includes the actual expenditures for fiscal years, 2016 and 2017, the current budget
fund for fiscal year 2018 and the proposed budget for fiscal year 2019. Also, the schedule shows the budget variance
and percentage of the budget changes between fiscal year 2018 and 2019.
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 4,175,420.00 41,120.00 0.99%
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 1,112,262.12 857,906.45 823,000.00 997,700.00 174,700.00 21.23%
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 3,336,379.00 (1,086,873.00)-24.57%
TOTAL REVENUES 10,977,721.63 10,300,161.83 13,612,953.00 12,698,899.00 (914,054.00)-6.71%
SUMMARY COMPARISON OF GENERAL FUND REVENUES
The graph below shows the percentage of the revenue are to the total proposed budget of $12,698,899:
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The revenues generated from operations is $9,362,520 with the remaining balance coming from Hotel-Motel Excess
Taxes Fund, $1,553,500 and prior year’s fund balance, $1,782,879 which are reported in the Other Financing Sources
category. Although it appears that the revenues decreased by a net amount of ($914,054), the decreased amount
includes a reduction of ($1,086,873) in the Other Financing Sources in the use of the Prior Year’s Fund Balance which
decreased from $2,881,369 to $1,782,879 (see page 14). The actual operating revenues increased by $172,819.
FY2019 FY2018 Difference
Revenue Budget:12,698,899.00 13,612,953.00 (914,054.00)
Less: Other Financing Sources:3,336,379.00 4,423,252.00 (1,086,873.00)
Net Operating Budget:9,362,520.00 9,189,701.00 172,819.00
OTHFR FINANCING SOURCFS DFTAIL COMPARISON
FY2019 FY2018 Difference
Tranfer 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)
NFT OPFRTING RFVFNUFS BUDGFT COMPARISON
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General Fund Detail Information
The table below explains the information included in the budget request report.
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.
Property taxes include real and personal property, motor vehicle, mobile homes, and intangibles taxes. This category
represents 31% of the total FY 2019 budgeted general fund revenues. These taxes are estimated on growth of the City
approved millage rates adopted by the City Council. Current economic conditions have shown property values
increasing. Values have been increasing due to rising property values (re-assessments) and growth due to new
construction.
Taxes - Budget $4,175,420 increased by $41,120
• 100.00.31.1100 - Real Property Tax (current) budget of $1.6M is expected to increase by $25,900;
• 100.00.31.1310, Motor Vehicle Tax Tag Settlement – will decrease by ($200);
• 100.00.31.1315, TAVT Motor Vehicle Tax, will decrease by ($20,000);
• 100.00.31.1710, Franchise – Electric may decrease by ($25,000);
• 100.00.31.1750, Cable TV may increase by $5,000;
• 100.00.31.3100 Sales & Use Tax Revenue (LOST) is expected to increase by $62,000 based on current year’s
actuals;
• 100.00.31.3103, Energy Excise Tax may decrease by ($4,000);
• 100.00.31.4300, Alcohol 3% Tax may remain unchanged; and
• 100.00.31.6200, Insurance Premium Tax may remain unchanged.
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The City’s primary source of taxes comes from Property Taxes and the Local Options Sales Taxes. The schedule and
graph below shows the eight year history of the property taxes detailed line items of actual revenues collected from
fiscal year 2010 through May 23, 2018 of fiscal year 2018:
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Property Tax - Current Year 1,624,034$ 1,898,211$ 1,460,761$ 1,594,298$ 1,519,974$ 1,514,647$ 1,561,422$ 1,675,073$ 1,223,604$
Property Tax Prior Years 149,146$ 247,432$ 268,296$ 62,989$ 192,829$ 165,048$ 159,759$ 102,418$ 886$
Property Tax - Mobile Home 346$ 383$ 507$ 260$ 359$ 368$ 316$ 353$ 268$
Total 1,773,180$ 2,145,643$ 1,729,057$ 1,657,287$ 1,712,804$ 1,679,695$ 1,721,181$ 1,777,491$ 1,224,490$
$-
$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
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 1,625,900 25,900.00 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 29,347 (22,347)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 330,000 10,000.00 320,000 295,603 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)1,197,000 62,000.00 1,135,000 1,037,852 97,148 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)210,000 153,797 56,203 214,491 207,407
100 0000 31 4300 Local 3% Alcohol Tax 135,000 0.00 135,000 109,850 25,150 136,502 139,173
100 0000 31 6100 Business-Occupational Tax 65,000 0.00 65,000 67,678 (2,678)66,039 62,922
100 0000 31 6101 Admin Fees - Business Licen 4,100 0.00 4,100 5,170 (1,070)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 1,307 193 1,555 1,614
31 Total TAXES 4,175,420 41,120.00 4,134,300 3,340,644 793,656 4,124,391 4,242,208
GENERAL FUND REVENUES
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The schedule and graph below show the eight year history of the Local Options Sales Tax revenues.
Franchise Taxes are the fees charged to utility companies for use of City streets and rights-of-ways to conduct their
private business of delivering telephone, cable television and electricity services. The schedule and graph below show
the history of actual revenue collects for franchise taxes from fiscal years 2010 through May 23, 2018 fiscal year 2018.
Account Description 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$
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
$1,400,000
Sales & Use Tax Revenue (LOST) History
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Franchise Tax Flectric 267,090.07$ 296,456.20$ 308,973.65$ 301,041.52$ 297,794.72$ 325,361.00$ 330,927.00$ 322,938.00$ 295,602.93$
Franchise Tax - Cable TV 82,849.76$ 86,584.98$ 99,656.34$ 108,588.44$ 116,248.35$ 122,358.00$ 133,620.00$ 133,088.00$ 100,081.00$
Franchise Tax Telephone 21,958.77$ 19,661.10$ 17,990.24$ 16,824.76$ 15,187.54$ 12,941.00$ 10,703.00$ 9,528.00$ 6,208.84$
Fnergy Fxcise Tax -$ -$ -$ 2,345.73$ 8,178.82$ 16,299.00$ 17,642.00$ 25,356.00$ 16,717.53$
Total 371,898.60$ 402,702.28$ 426,620.23$ 428,800.45$ 437,409.43$ 476,959.00$ 492,892.00$ 490,910.00$ 418,610.30$
$-
$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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Alcohol Taxes Beverage Taxes are levied on the sale, distribution, or consumption of selected goods and services.
Included in this category and taxes imposed on the distribution of distilled spirits, malt beverages, and wine. Taxes are
also imposed on the sale of distilled spirits by the drink. The schedule and graph below show the history of actual
revenue collects for alcohol taxes from fiscal years 2010 through 2017.
Licenses & Permits - Budget $361,000 increased by $119,000
• 100.00.32.2990, Engineering Review increased by $1,000;
• 100.00.32.3000, Regulatory Fees increased by ($200);
• 100.00.32.3101, Building Permits increased by $7,000;
• 100.00.32.3200, Filming Permits decreased by ($6,000);
• 100.00.32.3900, Zoning Variance Requests decreased by ($500);
• 100.00.32.3912, Short Term Registration increased by $120,000 and
• 100.00.32.3901, Recording Fees increased by $400.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 32 2990 Engineering Review 5,000 1,000.00 4,000 7,438 (3,438)6,431 6,212
100 0000 32 2995 Land Disturbing Fees 100 (200.00)300 300 0 600 300
100 0000 32 3000 Regulatory Fees 100,000 (2,000.00)102,000 94,035 7,965 104,450 102,555
100 0000 32 3101 Building Permits 92,000 7,000.00 85,000 112,175 (27,175)81,532 97,235
100 0000 32 3103 Palms Up Fees 500 (500.00)1,000 0 1,000 0 2,750
100 0000 32 3120 Building Inspections 25,000 0.00 25,000 30,230 (5,230)25,286 27,437
100 0000 32 3200 Film Permitting Fee 6,000 (6,000.00)12,000 7,475 4,525 1,250 13,750
100 0000 32 3900 Zoning Variance Requests 500 (500.00)1,000 1,800 (800)1,450 1,000
100 0000 32 3901 Recording Fees 1,600 400.00 1,200 3,750 (2,550)1,750 1,625
100 0000 32 3912 Short-Term Registration 130,000 120,000.00 10,000 125,375 (115,375)0 6,525
100 0000 32 4100 Business License Penalty 300 (200.00)500 865 (365)1,173 905
32 Total LICENSE & PERMITS 361,000 119,000.00 242,000 383,442 (141,442)223,922 260,294
GENERAL FUND REVENUES
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Alcohol Beverage Fxcise Tax 210,608.34$ 188,947.44$ 193,536.26$ 192,781.53$ 203,001.60$ 8,266.00$ 214,491.00$ 207,407.00$ 145,075.78$
Local 3% Alcohol Tax 82,271.09$ 84,880.71$ 89,809.55$ 103,619.71$ 111,512.74$ 127,643.00$ 136,502.00$ 139,173.00$ 104,232.18$
Total 292,879.43$ 273,828.15$ 283,345.81$ 296,401.24$ 314,514.34$ 135,909.00$ 350,993.00$ 346,580.00$ 249,307.96$
$-
$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Alcohol Tax Revenue
Alcohol Beverage Excise Tax Local 3% Alcohol Tax Total
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The schedule and graph below show the eight year and 10 month history of the Licenses and Permit revenues.
The schedule and chart below show the eight year history of the Licenses and Permit revenues as compared to the
adopted budget:
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Regulatory Fees 62,415.00$ 92,333.00$ 108,590.63$ 104,635.00$ 103,290.00$ 102,098.00$ 104,450.00$ 102,555.00$ 94,075.00$
Building Permits 47,493.74$ 69,029.50$ 75,182.50$ 109,397.00$ 111,604.00$ 81,734.00$ 81,532.00$ 97,235.00$ 110,479.00$
Building Inspections 17,821.00$ 14,893.40$ 16,919.50$ 23,787.00$ 24,686.00$ 21,983.00$ 25,286.00$ 27,437.00$ 29,901.51$
Total 127,729.74$ 176,255.90$ 200,692.63$ 237,819.00$ 239,580.00$ 205,815.00$ 211,268.00$ 227,227.00$ 234,455.51$
$-
$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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Intergovernmental: Budget $247,000
Intergovernmental budget decreased by ($184,000) from $431,000 to $247,000 due to the following reasons:
• 100.00.33.4400, LMIG Grant Revenue decreased by ($35,000). During FY2017, the City was not able to
complete the road projects for the LMIG grant money received from GDOT; therefore, GDOT allowed the City
to carry-forward the grant funds and complete the project during the current budget year which explains why
the grant actual proceeds are higher than prior years and the FY2019 budget;
• 100.00.33.4410, GDOT Grant Revenues, is expected to decrease by ($150,000) due to a City’s completion of a
beach related project in FY2018. The remaining budget of $200,000 is for GDOT TE grant that the City was
awarded for the Marsh Hem Trail project which requires a 20% match;
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 33 1010 Coastal Incentive Grant 0 0.00 0 0 0 0 30,000
100 0000 33 1011 Gov Hwy Safety Grant Revenu 0 0.00 0 0 0 10,000 0
100 0000 33 1025 Grant - DNR 0 (2,000.00)2,000 2,072 (72)13,690 10,059
100 0000 33 4310 Penalty Short Term Registra 2,000 2,000.00 0 950 (950)0 0
100 0000 33 4400 DOT LMIG Grant Rev (estimat 45,000 (35,000.00)80,000 92,977 (12,977)34,584 0
100 0000 33 4410 GDOT Grant Revenue 200,000 (149,000.00)349,000 150,000 199,000 0 0
33 Total INTERGOVERNMENTAL 247,000 (184,000.00)431,000 245,998 185,002 58,274 40,059
GENERAL FUND REVENUES
20180627Budget/Milage Page 38 of 162 20180621/jrl
Charges for Service: Budget $3,419,200
The Charges for Services primary source of revenue is the Parking revenue from parking fees and the sale of parking
decals. The budget increased by $15,100 from $3,404,100 to $3,419,200 due to the following reasons:
• 100.00.34.2900, Chatham County Salary Reimbursement, increased by $8,000 based on prior years actual;
• 100.00.34.2906, Parking Cost Reimbursement is expected to remain unchanged;
• 100.00.34.4150, City Dump Revenue, decreased by ($12,000);
• 100.00.34.5415, Parking Revenue Meters budget is reallocated and included in the 100.00.34.5418, Parking Rev –
Pay/Display line item due to the manner that the money is counted the coins from the parking meters cannot be
separated from the coins collected from the pay & display machines;
• 100.00.34.5418, Parking Pay/Display, the park revenue coin meters’ budget is included in this line item as well.
This line item will increase by $30,000.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 34 1400 Printing-Duplicating Servic 1,500 (300.00)1,800 1,640 160 1,783 2,073
100 0000 34 1910 Election Qualifying Fee 0 (600.00)600 1,152 (552)612 0
100 0000 34 2200 Fire Protect Subscriptions 12,000 (2,500.00)14,500 13,448 1,052 14,545 14,548
100 0000 34 2900 Chatham Cty Salary Reimburs 78,000 8,000.00 70,000 73,313 (3,313)80,327 81,014
100 0000 34 2904 Fire Cost Reimbursement 0 0.00 0 0 0 0 120
100 0000 34 2905 DPW Cost Reimbursement 400 100.00 300 850 (550)750 400
100 0000 34 2906 Parking Cost Reimbursement 30,000 0.00 30,000 29,180 820 136,333 34,736
100 0000 34 4150 City Dump Revenue 18,000 (12,000.00)30,000 22,004 7,996 25,328 35,905
100 0000 34 5415 Parking Revenue Meters 0 0.00 0 727 (727)6,082 775
100 0000 34 5416 Parking Rev Decal/Multiday 240,000 0.00 240,000 240,412 (412)249,069 261,725
100 0000 34 5418 Parking Rev- Pay/Display 3,000,000 30,000.00 2,970,000 2,423,300 546,700 2,840,490 3,018,416
100 0000 34 5419 Parking Revenue - Jaycee Pa 0 (800.00)800 0 800 1,296 681
100 0000 34 5420 Processing Fee 1,200 200.00 1,000 1,335 (335)1,341 1,397
100 0000 34 6410 Background Check Fees 3,000 0.00 3,000 590 2,410 3,948 3,487
100 0000 34 7501 City Facilities Rentals 35,000 (7,000.00)42,000 23,175 18,825 48,110 36,675
100 0000 34 7502 Concession Sales 0 0.00 0 0 0 0 13,990
100 0000 34 7532 Vending Machine Revenue 0 0.00 0 1,415 (1,415)0 2,059
100 0000 34 7533 Campgrd Trolley Tickets 0 0.00 0 0 0 1,687 239
100 0000 34 7534 Campgrd Misc Revenue (0 0.00 0 0 0 (4)70
100 0000 34 9301 Returned Ck Fees General 0 0.00 0 0 0 96 0
100 0000 34 9303 Returned Ck Fees Parking 100 0.00 100 160 (60)160 96
34 Total CHARGES FOR SERVICE 3,419,200 15,100.00 3,404,100 2,832,700 571,400 3,411,952 3,508,405
GENERAL FUND REVENUES
20180627Budget/Milage Page 39 of 162 20180621/jrl
The schedule and graph below show the detailed parking service revenue line items collected from fiscal year 2010
through May 23, 2018:
Fines and Fees: Budget $997,700
Fines and Fees budget increased by $174,700 from $823,000 to $997,700 due to the following reasons:
• 100.00.35.1175, Fines and Violations – Police - increased by $80, 000 due to additional littering tickets being
issued and due to the addition of 3 new full time police officers in the FY17 budget. The Police will hire two
additional police officers during the FY2019 budget year.
• 100.00.35.1174, Court Cost, increased by $84,700 based on the current years actual collections;
• 100.00.35.1172, Technology Fees, $55,000 will be used to cover monthly maintenance cost for the CAD program;
and
• 100.00.35.1175, Fines and Violations – Parking Service, may decrease by $15,000 due to the City implementing a
mobile application for paying for parking fees which will make it easier for beach goers to pay for parking.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 35 1170 Police Fines City Portion 500,000 80,000.00 420,000 165,861 254,139 421,869 524,581
100 0000 35 1172 Information Tech Fees 55,000 29,000.00 26,000 15,056 10,944 50,055 41,010
100 0000 35 1174 Court Cost 134,700 84,700.00 50,000 76,788 (26,788)89,697 208,801
100 0000 35 1175 Fines and Violations - Park 270,000 (15,000.00)285,000 278,692 6,308 253,773 291,763
100 0000 35 1176 Late Fees - Parking 30,000 (5,000.00)35,000 35,712 (712)33,869 36,764
100 0000 35 1900 Other Fines Police/Court 8,000 1,000.00 7,000 9,513 (2,513)8,643 9,344
35 Total FINES AND FOREFITURES 997,700 174,700.00 823,000 581,622 241,378 857,906 1,112,262
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Parking Meters 109,344$ 147,694$ 126,291$ 132,735$ 150,507$ 170,038$ 6,082$ 775$ 727$
Parking Decal 143,924$ 164,288$ 201,828$ 218,621$ 245,999$ 246,397$ 249,069$ 261,725$ 217,020$
Parking Pay/Display 1,537,550$ 1,755,221$ 1,717,533$ 2,048,239$ 2,419,801$ 2,594,615$ 2,840,490$ 3,018,416$ 2,037,666$
Parking Fees - Jaycee -$ -$ -$ -$ 519$ 1,069$ 1,296$ 681$ -$
Total 1,790,817$ 2,067,203$ 2,045,651$ 2,399,595$ 2,816,826$ 3,012,119$ 3,096,937$ 3,281,597$ 2,255,412$
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Parking Revenue History
Parking Meters Parking Decal Parking Pay/Display Parking Fees - Jaycee Total
20180627Budget/Milage Page 40 of 162 20180621/jrl
The schedule and graph below the eight year budget and actual history of the Police Fines revenues.
The graph below the eight year actual history of the Police Fines revenues by line item.
Police Fines 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Actual 321,019.17$ 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
$700,000.00
Police Fines
Actual Budget
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Police Fines City Portion 320,033.82$ 336,235.77$ 361,920.61$ 451,399.56$ 389,520.53$ 453,828.00$ 421,869.00$ 524,581.00$
Other Fines Police 985.35$ 4,962.94$ 4,680.48$ 8,728.88$ 3,783.92$ 3,269.00$ 8,643.00$ 9,344.00$
Total 321,019.17$ 341,198.71$ 366,601.09$ 460,128.44$ 393,304.45$ 457,097.00$ 430,512.00$ 533,925.00$
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
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
20180627Budget/Milage Page 41 of 162 20180621/jrl
The schedule and graph below show the eight year and ten and half (through May 24, 2018) month history of the Parking
Service Fine, Penalty and Late Fees revenue by line item.
Investment Income: Budget $40,000
Investment Income budget increased by $25,000 from $15,000 to $40,000 due to the following reasons:
• 100.00.36.1000, Interest Income will increase by $25,000 from the current year’s budget based on the year to
date collections. Ameris Bank has met our request to ensure that the City’s receives the most competitive
monthly interest rates.
•
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 36 1000 Interest Revenue 40,000 25,000.00 15,000 54,496 (39,496)17,756 19,397
36 Total INVESTMENT INCOME 40,000 25,000.00 15,000 54,496 (39,496)17,756 19,397
GENERAL FUND REVENUES
Parking Fine Revenue 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Fines and Violations 362,244.12$ 470,177.01$ 367,805.38$ 333,357.50$ 358,518.60$ 285,158.00$ 253,773.00$ 291,763.00$ 262,137.00$
Late Fees - Parking 9,876.00$ 57,135.00$ 47,187.00$ 43,878.00$ 49,239.00$ 49,010.00$ 33,869.00$ 36,764.00$ 33,962.00$
Total 372,120.12$ 527,312.01$ 414,992.38$ 377,235.50$ 407,757.60$ 334,168.00$ 287,642.00$ 328,527.00$ 296,099.00$
$-
$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
Parking Fines and Late Fees Revenue History
Fines and Violations Late Fees - Parking Total
20180627Budget/Milage Page 42 of 162 20180621/jrl
Miscellaneous Revenue: Budget $122,200
Miscellaneous Revenue budget decreased by ($18,101) from 140,301 to $122,200 due to the following reasons:
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 1,537 63 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 60,500 5,500 17,795 33,062
100 0000 38 1007 YMCA - Non Member Fee 0 (500.00)500 0 500 872 0
100 0000 38 1008 NB Concession Stand Lease 14,400 14,400.00 0 10,800 (10,800)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 49,469 22,531 18,058 71,711
100 0000 38 9100 Insurance Reimbursement 0 0.00 0 156,523 (156,523)0 106,427
38 Total MISCELLANEOUS REVENUE 122,200 (18,101.00)140,301 279,055 (138,754)39,263 213,103
GENERAL FUND REVENUES
20180627Budget/Milage Page 43 of 162 20180621/jrl
Other Financing Sources: Budget $3,336,379
Other Financing Sources budget decreased by ($1,086,873) due to the following reasons:
• 100.00.39.1200, Transfer in from Hotel-Motel Fund increased by $11,617 from $1,541,883,000 to $1,553,500;
• 100.00.39.1300, Prior Year Fund Balance decreased by ($1,098,490) from $2,881,369 to $1,782,879. This line item
is used to the balance the difference between the expenditure over revenue shortage; the money will come from
the City’s fund balance.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 39 1100 Transfer In 0 0.00 0 0 0 0 41,730
100 0000 39 1200 H/M Transfer In 1,553,500 11,617.00 1,541,883 1,098,824 443,059 1,566,287 1,540,064
100 0000 39 1300 Prior Yr Fund Balance 1,782,879 (1,098,490.00)2,881,369 0 2,881,369 0 0
39 Total OTHER FINANCING SOURCES 3,336,379 (1,086,873.00)4,423,252 1,098,824 3,324,428 1,566,287 1,581,793
GENERAL FUND REVENUES
The schedule and graph below show the eight year budget and actual Hotel-Motel Excise Tax revenues transferred into
the General Fund.
FY2009-2010 FY2010-2011 FY2011-2012 FY2012-2013 FY2013-2014 FY2014-2015 FY2015-2016 FY2016-2017 FY2017-2018
Actual 747,392$ 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$
20180627Budget/Milage Page 44 of 162 20180621/jrl
General Fund Department Fxpenditures
General Fund Summary Information
The schedule below shows the shows a summary of the General Fund expenditures by department and divisions that
includes the actual expenditures for fiscal years, 2016 and 2017, the current budget fund for fiscal year 2018 and the
proposed budget for fiscal year 2019. Also, the schedule shows the budget variance and percentage of the budget
changes between fiscal year 2018 and 2019.
2017 2016 FY2017-2018 FY2018-2019 BUDGET
EXPENDITURES ACTUAL ACTUAL BUDGET BUDGET VARIANCE % Change
Mayor and Council 189,037 204,165 250,825 212,348 (38,477)-15.34%
Clerk of Council 96,678 97,006 107,361 112,239 4,878 4.54%
City Manager 285,408 198,142 1,140,153 547,447 (592,706)-51.98%
Finance 309,599 309,599 482,837 541,137 58,300 12.07%
Law 282,095 231,538 246,605 247,000 395 0.16%
Information Technology 565,001 470,836 792,890 632,986 (159,904)-20.17%
Human Resources 109,616 101,656 128,172 130,847 2,675 2.09%
Building Maintenance 381,259 276,877 818,287 671,026 (147,261)-18.00%
Municipal Court 126,223 12,400 163,646 303,835 140,189 85.67%
Police Administration 2,221,205 2,279,993 2,507,473 2,389,768 (117,705)-4.69%
Police Beach Patrol 213,881 118,636 321,036 329,980 8,944 2.79%
Fire Administration 424,509 336,202 563,852 817,445 253,593 44.98%
Emergency Management 68,132 64,349 79,723 89,582 9,859 12.37%
Public Works - Administration 1,337,881 1,601,502 1,711,514 1,439,170 (272,344)-15.91%
Stormwater Drainage 7,500 7,500 121,200 51,568 (69,632)-57.45%
Solid Waste Collection 105,409 256,174 130,000 90,000 (40,000)-30.77%
Cultural & Recreation 139,581 162,492 176,125 225,775 49,650 28.19%
Recreation Centers 166,783 158,450 168,950 168,950 0 0.00%
Ocean Rescue 399,877 404,377 449,528 349,943 (99,585)-22.15%
Beach Related 99,878 78,317 413,400 120,000 (293,400)-70.97%
Museums 61,337 34,836 54,637 345,212 290,575 531.83%
Parks Administration 253,099 235,960 262,618 247,757 (14,861)-5.66%
Park Areas - Concession 100,559 19,829 78,300 65,700 (12,600)-16.09%
Parkways and Boulevards 20,060 0 199,000 460,000 261,000 131.16%
Planning and Zoning 247,488 244,892 869,697 715,085 (154,612)-17.78%
Main Street 94,354 95,184 99,399 121,277 21,878 22.01%
South Beach District 35,294 17,170 25,000 58,750 33,750 135.00%
Development Authority 0 0 0 10,000 10,000 100.00%
Parking Service 522,355 440,559 579,933 506,098 (73,835)-12.73%
Debt Service 70,529 74,942 9,550 0 (9,550)-100.00%
Other Financing Uses 829,439 318,276 661,242 697,974 36,732 5.56%
TOTAL EXPENDITURES 9,764,068 8,851,860 13,612,953 12,698,899 (914,054)-6.71%
SUMMARY COMPARISON OF GENERAL FUND EXPENDITURES
20180627Budget/Milage Page 45 of 162 20180621/jrl
The graph below shows percentage of the proposed budget requested by departments within the General Fund.
Mayor and Council/Clerk of Council
3%
City Manager
2%Finance
4%Law
2%Information Technology
5%
Human Resources
1%
Bldg Maint & Allocations
5%
Municipal Court
2%
Police Administration
19%
Beach Patrol
3%
Fire Administration/Emergency Management
7%
Lifeguards
3%
Public Works
13%
Storm Drainage
0%
Solid Waste Collection
1%
Cultural & Recreation
2%
Recreation Centers
1%
Beach Related
0%
Museums
3%
Parks Administration
2%
Park Areas -Concession
0%
Parkways and Boulevards
3%
Zoning and Inspection
6%
Better Hometown
1%
Community Development
0%
Parking
5%
Other Financing Uses
6%
FY2019 Expenditures
Mayor and Council/Clerk of Council City Manager Finance Law
Information Technology Human Resources Bldg Maint & Allocations Municipal Court
Police Administration Beach Patrol Fire Administration/Emergency Management Lifeguards
Public Works Storm Drainage Solid Waste Collection Cultural & Recreation
Recreation Centers Beach Related Museums Parks Administration
Park Areas - Concession Parkways and Boulevards Zoning and Inspection Better Hometown
Community Development Parking Other Financing Uses
20180627Budget/Milage Page 46 of 162 20180621/jrl
1110 Governing Body
Statement of Service
The City Council is the legislative governing authority of the City. It consists of a six-member City Council and Mayor.
The Mayor and all Council members are elected at large, serving staggered four-year terms. The Council is
responsible for enacting City ordinances, appropriating funds to conduct City business, and providing policy
direction to the City Staff.
Objectives for Fiscal Year 2019
• Identify and implement strategies that relate to realizing the City’s vision and mission.
• Protect and improve the quality of life for City residents by adopting policies that reflect the needs and desires
of the majority of citizens living within the city.
• Facilitate implementation of the adopted short-term work program.
• Assist citizens in getting efficient resolutions to their concerns and inquiries regarding City services.
Council Vision Statement
City Council will work to provide the highest quality of life for those who live, work, or play in our community, and to
foster an environment where businesses can prosper We will lead by:
1. Promoting safe, sustainable and balanced growth, meaning:
a. Aesthetically pleasing
b. Balance of business and commerce
c. Diverse population
d. Housing choices
e. Growth management
2. Demanding (taking a proactive approach to) natural resource preservation, meaning:
a. Environmental features
b. Greenspace
3. Demanding progressive and responsible government, meaning:
a. Open
b. Ethical
c. Efficient
d. Embracing change
Workload Measures
• Council Meetings: 19
• Work Shops: 5
• Ordinances Adopted: 8
• Resolutions adopted: 10
• Specially Called Meetings: 3
• Executive Sessions: 10
20180627Budget/Milage Page 47 of 162 20180621/jrl
City Council Department: Budget $212,348
City Council budget decreased by ($38,477) from $250,825 to $ 212,348 due to the following reasons:
• 100-1110-52-1201 – Studies, Surveys, Consultants by decreased by ($5,000) because this budget amount was
moved to the City Manager’s budget; and
• 100.1110.53.1100 – Supplies and Material, decreased by ($23,750) because this budget amount is placed under the
South Beach District budget.
20180627Budget/Milage Page 48 of 162 20180621/jrl
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 37,200.00 0.00 28,600.00 37,200.00
100 1110 51 1400 Mayor Benefits 8,400.00 0.00 8,400.00 8,400.00 0.00 8,300.00 8,400.00
100 1110 51 2100 Health Insurance Benefits 560.00 (20.00)580.00 243.03 336.97 0.00 0.00
100 1110 51 2200 FICA Soc Sec Contribution 2,827.00 (2,323.00)5,150.00 2,827.20 2,322.80 2,139.00 2,827.20
100 1110 51 2300 FICA Medicare Contributio 661.00 (539.00)1,200.00 661.20 538.80 683.85 661.20
51 Total 49,648.00 (2,882.00)52,530.00 49,331.43 3,198.57 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)250,825.00 219,751.08 31,073.92 204,164.61 189,037.27
CITY COUNCIL
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1110 City Council
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $39,723 $49,088 $52,530 $49,648 Personnel $49,648
Purchased/Contracted Services $151,866 $128,210 $160,195 $149,300 Purchased/Contracted Services $149,300
Supplies $12,191 $11,239 $37,500 $12,800 Supplies $12,800
Capital Outlays $0 $0 $0 $0 Capital Outlays $0
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
City Council Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
23%
71%
6%
FY 2019 CITY COUNCIL BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 50 of 162 20180621/jrl
1130 Clerk of Council
Statement of Service
The mission of the City Clerk is to comply with Federal, State, and City mandates and regulations governing official City
Council meetings, actions, and documentation; elections, codification of City Ordinances; and, City-wide policies and
procedures concerning official government records.
Objectives
The goal of the City Clerk’s office is to provide high quality records management for City employees, citizens, and
customers at large. The City Clerk upholds integrity and encourages transparency; and works to improve the function of
the City by maintaining its vital documents in a well-organized and readily available manner. The Clerk’s office answers
open records requests for the City, manages record retention, oversees the qualification of candidates for municipal
elections, and ensures compliance with E-verify and SAVE. This department manages agendas and minutes for the City
Council. It also maintains organized and accurate records of all contracts, agreements, resolutions, ordinances, and other
documents related to the City of Tybee Island.
20180627Budget/Milage Page 51 of 162 20180621/jrl
Clerk of Council Department: Budget $112,239
The City Clerk’s budget increased by $4,878 from $107,361 to $112,239 due to the due to increase in health
insurance and budget for the youth council.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1130 51 1100 Salaries & Wages 57,975.00 10.00 57,965.00 56,047.65 1,917.35 55,791.29 55,529.43
100 1130 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 1,200.00 1,800.00 1,200.00 1,200.00
100 1130 51 2100 Health Insurance Benefits 9,132.00 1,453.00 7,679.00 7,679.00 0.00 6,716.10 7,116.00
100 1130 51 2200 FICA Soc Sec Contribution 3,804.00 75.00 3,729.00 3,440.74 288.26 3,471.53 3,452.92
100 1130 51 2300 FICA Medicare Contributio 890.00 18.00 872.00 740.85 131.15 811.86 807.53
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 74,436.09 4,630.91 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 To 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 93,922.34 13,438.66 97,006.26 96,678.12
CLERK OF COUNCIL
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1130 Clerk of Council
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $73,761 $74,385 $79,067 $81,249 Personnel $81,249
Purchased/Contracted Services $11,922 $9,321 $16,149 $16,250 Purchased/Contracted Services $16,250
Supplies $6,803 $3,566 $5,145 $4,840 Supplies $4,840
Capital Outlays $0 $0 $0 $0 Capital Outlays $0
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Clerk of Council Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
79%
16%
5%
FY 2019 CLFRK OF COUNCIL BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 53 of 162 20180621/jrl
1320 City Manager
The City Manager’s office is responsible for carrying out the City Council’s policy decisions, for providing vision and leadership to the
organization, and for overseeing the day-to-day operations. He spends time meeting with Citizens and citizen groups to better understand
their needs, providing executive leadership that encourages good performance by City workers, and operating the City with a professional
understanding of how city functions operate together to their best effect. The City Manager is responsible for:
Objectives
1. Ensure smooth day-to-day operations of the City
2. Maintain high quality staff and high morale
3. Provide adequate maintenance to existing capital facilities
4. Provide staff with direction and assistance in implementation of their duties, assignments, and projects.
5. Manage annual and capital budgets
6. Continue to work to provide quality services to citizens, residents, business operators, property owners, visitors,
and others within fiscal constraint.
7. Respond to Council’s day-to-day needs
8. Reinforce City’s culture. Empower employees to make decisions and be creative.
9. Remain a regional leader.
Objectives for Fiscal Year 2019
1. Explore financing options and approaches for capital project needs
Workload Measures
• Council Meetings
• Council Work Sessions
• Department Head Meetings
• Staff Meetings
20180627Budget/Milage Page 54 of 162 20180621/jrl
City Manager Department: Budget $547,447
City Manager’s budget decreased by ($682,931) from $1,140,153 to $547,447 due to the following:
• 100.1320.51.1200, Part Time Seasonal Salary – increased by $30,104 due to the additional of permanent part-time
workers;
• Purchase Contracted Services decreased by ($266,355) from $439.125 to $ 172,770. due to removal of the Marine
Science Center building project being moved from the City Manager’s budget to the 100.6172.54.1310, Buildings
under Cultural and Recreation. This money will be used to hire an at risk manager to oversee the Marine Science
Center’s new building.
• 100.1320.52.1300, Contract Services, $80,000 budget– decreased by ($275,000). The $80,000 line item budget
includes for the following:
(a) $20,000 for City building inspection service to document building maintenance needs;
(b) $50,000 for Contracted Services to perform shallow well testing for installation of showers on
the South end of the beach area.
(c) $20,000 for repairs to the round-a-bout.
• 100.1320.52.3950, Engineers, $62,000 budget is for the City’s contract with Thomas and Hutton engineering firm to
perform studies and design plans for projects.
• 100.1320.52.1300, Contract Services $90,000 for to fix electrical problems on the South end of the island’s parking
lot;
• 100.1320.54.1310, Buildings – decreased by $500,000. This line item was budgeted for the renovation of the City Hall
building. This project is pending further discussions with the City Manager and City Council.
• Supplies Budget increased by $40,879 from $43,581 to $84,460 due to the following:
100.1320.53.1125, Supplies & Materials – Project, Budget $80,000 will be used to purchase trash cans for the
beach and Tybrisa area; buy planters for the Tybrisa area; and purchase signs.
20180627Budget/Milage Page 55 of 162 20180621/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 1320 51 1100 Salaries & Wages 163,665.00 569.00 163,096.00 169,081.73 (5,985.73)143,792.62 138,909.08
100 1320 51 1200 Part Time/Seasonal 52,280.00 30,104.00 22,176.00 14,397.00 7,779.00 - 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 1,200.00 0.00 1,200.00 900.00
100 1320 51 2100 Health Insurance Benefits 35,451.00 4,287.00 31,164.00 28,270.04 2,893.96 17,480.88 16,641.20
100 1320 51 2200 FICA Soc Sec Contribution 13,646.00 2,053.00 11,593.00 14,416.58 (2,823.58)8,865.55 8,702.30
100 1320 51 2300 FICA Medicare Contribution 3,191.00 479.00 2,712.00 3,371.61 (659.61)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 42,545.00 247,672.00 251,386.84 (3,714.84)187,790.52 186,572.92
100 1320 52 1300 Contract Services 90,000.00 (265,000.00)355,000.00 20,588.33 334,411.67 - 64,345.64
100 1320 52 3950 Engineers 62,000.00 0.00 62,000.00 33,720.28 28,279.72 - -
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)2,830.00 713.12 2,116.88 1,204.78 27,437.43
100 1320 52 3600 Dues & Fees 2,500.00 (10,370.00)12,870.00 4,732.60 8,137.40 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 SERVI 172,770.00 (266,355.00)439,125.00 67,115.90 372,009.10 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 547,447.00 (682,931.00) 1,230,378.00 351,603.71 878,774.29 198,141.69 285,407.89
CITY MANAGER
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1320 City Manager
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $187,790.52 $186,572.92 $264,447.00 $290,217.00 Personnel $290,217.00
Purchased/Contracted Services $8,995.90 $96,753.07 $367,125.00 $162,770.00 Purchased/Contracted Services $162,770.00
Supplies $1,355.27 $2,081.90 $8,581.00 $84,460.00 Supplies $84,460.00
Capital Outlays $0.00 $0.00 $500,000.00 $0.00 Capital Outlays $0.00
$0.00
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
City Manager Summary of Fxpenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
54%30%
16%
FY 2019 CITY MANAGFR BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
20180627Budget/Milage Page 57 of 162 20180621/jrl
FINANCF DFPARTMFNT | 1510 , 1512, 1514, 1517 & 1519
Statement of Service
The divisions within the Finance Department consists of Accounting, Accounts Payable, Payroll Administration, Revenue
Administration, Accounts Receivable, and Purchasing. The Finance Department is responsible for all financial operations, contract
administration, budget preparation and administration, and coordination of the annual audit. The department is committed to
maintaining the public’s respect and confidence by adhering to the highest standards of accountability, accuracy, timeliness,
professionalism, and innovation. Duties include:
Team Focus
• Maintain systems of accounting so as to present fairly the results of its operations in an accurate and timely manner, and in
accordance with Generally Accepted Accounting Principles (GAAP) and federal, state, and local laws.
• Report the financial position and economic condition of the City in an accurate, timely, consistent, and reliable manner, that
leads to an unmodified audit opinion.
• Coordinate, monitor, analyze, and execute the City’s budget, including Operating, Capital, Special Revenue, and Enterprise
Funds.
• Manage the cash and other liquid assets of the city.
• Issue debt, and manage the City’s debt repayment.
• Reconcile all City bank accounts.
• Respond efficiently to requests by elected officials and department heads for financial information and analysis.
• Issue payments to vendors, for goods and services delivered, in a timely and accurate manner.
• Review, enhance and implement operational internal controls, processes, and policies.
• Analyze the cash reserve, investment, procurement, and debt policies to ensure they are within the established guidelines.
• Prepare and analyze the various monthly financial statements, including monitoring projected operating and capital budgets.
• Calculate and distribute payroll payments to employees and ensure that payroll tax liabilities are paid in a timely manner.
• Maintain current inventory of fixed assets.
• Continue staff professional and technical development.
• Provide the accounting structure and funding for sustainability of City operations, facilities, capital assets, and infrastructure.
Objectives
1. Continue a fiscally sound approach to the City’s finances to ensure that expenditures do not exceed the resources
available, and a balanced budget is maintained.
2. Ensure the integrity of departmental work products and the continued use of best practices through the professional
development of finance team members.
3. Focus on long-term financial planning, which includes preparation of five year projections of general fund revenues and
expenditures.
4. Provide excellence in customer service.
5. Support staff development through training and continued education.
6. Continue to increase accounting knowledge.
7. Continue to cross train with team members.
8. Review budget document; decide what to change and update.
9. Complete bank reconciliations in a timely and accurate manner.
10. Review and update all finance related applications and forms.
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Finance Department: Budget $463,137
The Finance Department’s budget increased by $66,350 from $482,837 to 549,187 due to the following:
Finance Director’s Office – Budget, $140,413 – increased by $6,941
• Salary and benefits increased due the 3% cola that was implemented in January of 2018, and due to
health insurance costs increasing;
• 100.1510.52.3500, Travel & Related Expenses, increased by $2,550 to cover the cost of professional level
training;
Accounting Division – Budget, $313,127 increased by $36,893
• Personnel and benefit costs decreased by ($14,737) as a net effect of losing one personnel position and
the January 2018 3% cola and the increase in health insurance cost;
• Purchased contracted services category increased by $36,893. This line item includes a $28,000 carry-
forward for risk analysis study performed by GFOA. Also included is money for pay for the Finance
Departments re-location costs to move into the 2 room of the old school building.
• Supplies category decreased by ($3,641);
Accounts Payable Division – Budget, $34,749 increased by $4,142
• Personnel and benefit costs increased by $7,873 due to the January, 2018 3% cola increase and due to
health insurance costs increasing in January of 2019;
• 100.1517.53.1100, Supplies and Materials, increased by $2,500
Payroll Division – Budget, $52,848 increased by $10,324
• Personnel and benefit costs increased by $7,873 due to the January, 2018 3% cola increase and due to
health insurance costs increasing in January of 2019;
• 100.1519.52.3500, Travel & Related increased by $3,640 for training through the UGA Government
Financial Officers Program; and
• 100.1519.52.3700, Education & Training increased by $2,284 for training through the UGA Government
Financial Officers Program;
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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 1510 51 1100 Salaries & Wages 94,838.00 1,362.00 93,476.00 93,422.26 53.74 91,031.94 90,672.02
100 1510 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,200.00 0.00 1,200.00 1,200.00
100 1510 51 2100 Health Insurance Benefits 9,240.00 1,379.00 7,861.00 7,855.06 5.94 6,892.50 7,291.00
100 1510 51 2200 FICA Soc Sec Contribution 5,978.00 108.00 5,870.00 5,719.22 150.78 5,594.41 5,531.98
100 1510 51 2300 FICA Medicare Contributio 1,398.00 25.00 1,373.00 1,234.19 138.81 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 3,355.00 119,158.00 118,014.52 1,143.48 114,329.25 115,514.24
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 2,983.00 3,417.00 1,121.46 2,295.54 475.40 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 3,450.00 9,850.00 6,018.19 3,831.81 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 6,941.00 133,472.00 128,154.36 5,317.64 119,897.60 127,954.75
100 1512 51 1100 Salaries & Wages 143,353.00 (10,190.00)153,543.00 147,178.23 6,364.77 103,452.80 118,950.75
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 9,176.54 698.46 6,859.93 7,764.01
100 1512 51 2300 FICA Medicare Contributio 2,149.00 (165.00)2,314.00 2,146.12 167.88 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)220,692.00 200,962.75 19,729.25 148,462.48 176,690.68
100 1512 52 1105 County Tax Billing Admin 25,000.00 0.00 25,000.00 19,918.12 5,081.88 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 87,000.00 52,575.00 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 1,000.00 285.00 715.00 - 715.00 - 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 (6.00)806.00 806.00 0.00 359.48 453.04
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 225,600.00 55,921.00 169,679.00 88,237.79 81,441.21 106,391.06 110,299.48
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) (140,027.76) 14,999.76 84,663.96) (140,027.76)
55 Total (125,028.00) 0.00 (125,028.00) (140,027.76) 14,999.76 - (140,027.76)
Grand Total 313,127.00 36,893.00 276,234.00 159,117.17 117,116.83 260,120.11 150,959.54
FINANCE - FINANCE DIRECTOR'S OFFICE
FINANCE - ACCOUNTING DIVISION
20180627Budget/Milage Page 60 of 162 20180621/jrl
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)
Grand Total Finance Department:541,137.00 58,300.00 482,837.00 311,500.06 171,336.94 520,370.01 309,599.49
FINANCE - PAYROLL DIVISION
FINANCE - REVENUE DIVISION
FINANCE - ACCOUNTS PAYABLE DIVISION
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1530 Legal
Statement of Service
The mission of the City Attorney is to provide timely and effective legal advice and professional representation to the
City’s elected officials, departments and agencies. The City Attorney has the responsibility of responding to requests for
advice and in answering lawsuits in a manner as to eliminate or minimize legal difficulties and damages before decisions
are made which might create legal problems.
Legal: Budget $247,000
• 100.1530.55.5500, Insurance Deductibles – GIRMA, $5,000 – This covers the City’s $2,000 deductibles
with our liability insurance company, GIRMA.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1530 52 1200 Legal Gen Government - 0.00 - - 0.00 495.00 -
100 1530 52 1203 Legal/Lawsuits/All Depts 240,000.00 0.00 240,000.00 128,371.63 111,628.37 226,757.37 278,095.32
100 1530 52 1204 Legal/Ethics Comm 2,000.00 0.00 2,000.00 - 2,000.00 - -
100 1530 55 5500 Insurance Deductibles - G 5,000.00 395.00 4,605.00 - 4,605.00 4,285.20 4,000.00
GRAND TOTAL 247,000.00 395.00 246,605.00 128,371.63 118,233.37 231,537.57 282,095.32
LEGAL
1535 Information Technology
Finance Department
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $404,050.00 $376,972.14 $456,970.00 $457,389.00 Personnel $457,389.00
Purchased/Contracted Services $112,773.56 $122,122.19 $184,911.00 $170,970.00 Purchased/Contracted Services $170,970.00
Supplies $8,442.09 $6,467.56 $16,959.00 $14,950.00 Supplies $14,950.00
Capital Outlays $0.00 $0.00 $0.00 $0.00 Capital Outlays $0.00
$0.00
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Finance Department Summary of Fxpenditures
Personnel
Purchased/Contracted Services
Supplies
Capital Outlays
71%
27%
2%
FY 2019 FINANCF DFPARTMFNT BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
20180627Budget/Milage Page 62 of 162 20180621/jrl
o
20180627Budget/Milage Page 63 of 162 20180621/jrl
o 100.1535.52.3201, Telephone/Internet Services increased by $20,050 from $57,400 to $77,450.
o 100.1535.53.1600, Small Equipment, decreased by ($3,000) from $30,000 to $27,000. The following items will
be purchased:
Small Equipment Cost
Cradlepoints $14,000.00
Ipads $2,000.00
Surv Cams $4,000.00
Wifi $2,500.00
SB Cam $3,000.00
Ama Radio $1,500.00
Total $27,000.00
• The capital budget decreased by ($213,000) from $233,000 to $20,000 because the department planned to
purchase a mobile command trailer in the current year; however, the trailer will not be available until FY2019.
For FY2019’s budget, the mobile command unit is budgeted in the SPLOST 2014 budget for $250,000.
o 100.1535.54.2400, Computers, increased by $5,000, from $15,000 to $20,000 for new computers for
City employees.
Vendor Name Contract Amount
Speros $92,000.00
Tyler Tech $80,000.00
Laserfiche/Municode $28,600.00
SAGIS $10,000.00
Civic Plus $10,000.00
Civic Ready $6,000.00
Pubworks $1,000.00
GoDaddy $150.00
Iron Mountain $2,000.00
ELS $18,000.00
Dropbox $100.00
Leightronix $2,400.00
Comcast TV $2,500.00
dLvr.it $100.00
Archive Social $2,400.00
Survey Monkey $275.00
BIS Digital $2,625.00
ECM $4,500.00
Total $262,650.00
Vendor Name Contract Amount
Verizon $27,000.00
Comcast $22,800.00
WS/ATT $23,400.00
Mackay $4,000.00
Pioneer $250.00
Total $77,450.00
20180627Budget/Milage Page 64 of 162 20180621/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 37,606.00 124,355.00 124,146.85 208.15 116,195.51 115,468.17
100 1535 51 1300 Overtime 7,000.00 0.00 7,000.00 3,186.28 3,813.72 181.70 395.00
100 1535 51 1400 Employee Benefits 6,000.00 0.00 6,000.00 6,000.00 0.00 6,000.00 6,000.00
100 1535 51 2100 Health Insurance Benefits 22,828.00 3,157.00 19,671.00 19,534.53 136.47 17,361.24 18,340.31
100 1535 51 2200 FICA Soc Sec Contribution 12,220.00 3,704.00 8,516.00 8,182.52 333.48 7,382.83 7,360.36
100 1535 51 2300 FICA Medicare Contributio 2,156.00 164.00 1,992.00 1,913.53 78.47 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 45,871.00 179,995.00 174,321.46 5,673.54 162,245.47 162,126.29
100 1535 52 1300 Service Contracts 232,650.00 (18,910.00)251,560.00 256,981.01 (5,421.01)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 22,057.47 3,942.53 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 59,355.40 (1,955.40)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)369,560.00 359,061.14 10,498.86 249,593.90 353,326.72
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 23,334.01 13,871.99 36,466.29 40,135.94
53 Total 48,470.00 10,214.00 38,256.00 23,708.39 14,547.61 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)786,605.00 576,219.99 210,385.01 470,835.74 565,000.76
INFORMATION TECHNOLOGY
1535 Information Technology
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $162,245 $162,126 $179,995 $225,866 Personnel $225,866
Purchased/Contracted Services $249,594 $353,327 $369,560 $358,650 Purchased/Contracted Services $358,650
Supplies $37,948 $43,280 $38,256 $48,470 Supplies $48,470
Capital Outlays $21,049 $6,268 $198,794 $0 Capital Outlays $0
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Information Technology Summary of Fxpenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
36%
57%
7%
FY 2019 INFORMATION TFCHNOLOGY BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
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1540 Human Resources
Statement of Service
The mission of the Human Resources Department is to remain committed to providing quality services to all employees.
With the guidance of the City Manager and with respect to all federal/state laws, the HR department strives to excel in
the following core Objectives:
• Work in collaboration with department heads to recruit top candidates.
• Create innovative and employee valued training programs.
• Create a diverse, healthy, and safe work environment for all employees
• Meticulously select benefit plans
• Offer rewarding compensation plans
Objectives
1. Advertise open positions in newspapers, on website, and in City Hall.
2. Provide background checks on potential employees to insure hire of quality staff.
3. Coordinate drug screens for potential new hires.
4. Provide comprehensive orientation for new employees, including processing all paperwork, education on
policies, and insurance documents.
5. Work with Benefits Broker to maximize options for optimum healthcare rates.
6. Enhance employee involvement by providing recognition programs and assisting supervisors with employee
relations and personnel issues.
7. Coordinate Employee Wellness Program
8. Compensation administration
9. Review, maintain and update employee handbook annually.
10. Continue to attend training to stay abreast of current HR laws and practices.
Human Resources Department: Budget $130,847
The Human Resources Department’s budget increase by $10,967 from $119.880 to $130,847 including the following:
• Salary and Benefits increased by $13,587 primarily due to classification pay increase in the current year; 5%
increase in health insurance; $1,000 increase for wellness incentives; and $2,000 increase to start a formal
safety program;
• Purchased Contract Services decreased by ($955) from $16,985 to $16,030 due to the following:
o 100.1540.52.3850, Contract Services, increased by $1,500 from $1,500 to $3,000 in order to hire
contracted labor to scan personnel files;
• Supplies decreased by ($1,165) from $4,505 to $3,340.
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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 68,769.00 1.00 61,524.74 61,286.42
100 1540 51 1400 Employee Benefits 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00
100 1540 51 2100 Health Insurance Benefits 9,159.00 1,463.00 7,696.00 7,689.46 6.54 6,756.90 7,132.00
100 1540 51 2200 FICA Soc Sec Contribution 4,973.00 393.00 4,580.00 4,040.59 539.41 3,879.64 3,885.30
100 1540 51 2300 FICA Medicare Contributio 1,163.00 91.00 1,072.00 1,325.21 (253.21)907.33 908.64
100 1540 51 2400 Retirement Contributions 6,420.00 160.00 6,260.00 5,802.21 457.79 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 92,702.58 1,887.42 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 1,500.00 890.40 609.60 - 997.40
52 Total 16,030.00 (955.00)16,985.00 9,234.37 7,750.63 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 2,647.48 552.52 - 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 2,647.48 1,152.52 - 4,554.79
Grand Total 130,847.00 10,967.00 119,880.00 107,350.04 12,529.96 101,656.37 109,616.13
HUMAN RESOURCES
20180627Budget/Milage Page 67 of 162 20180621/jrl
1540 Human Resources
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $86,640 $84,248 $94,590 $108,177 Personnel $108,177
Purchased/Contracted Services $11,525 $17,300 $16,985 $16,030 Purchased/Contracted Services $16,030
Supplies $3,492 $3,513 $4,505 $3,300 Supplies $3,300
Capital Outlays $0 $0 $0 $0 Capital Outlays $0
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Human Resources Summary of Fxpenditures
Personnel
Purchased/Contracted ServicesSupplies
85%
12%
3%
FY 2019 HUMAN RFSOURCFS BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
20180627Budget/Milage Page 68 of 162 20180621/jrl
2650 Municipal Court
Statement of Service
The mission of the Municipal Court department is to provide high quality customer service in an efficient, professional,
and fair manner; and in doing so, maintain the public’s respect, confidence and satisfaction. The department uses
available tools and programs to reduce instances of recidivism and make the Tybee community safer.
Team Focus
• Operations – Ensure that justice is administered in a fair, impartial, professional, and efficient manner
• Customer Service - Provide the highest quality of customer service to the public and employees of the City of
Tybee Island.
• Education – Provide training opportunities for court personnel to ensure mandated training is complete and the
court is providing quality services.
• Internal – Provide a supportive work environment in order to maintain an energetic, engaged, professional, and
healthy workforce.
Objectives
1. Provide ongoing training for all Municipal Court Clerks.
2. Become more proficient in processing of the Municipal Court funds.
3. Update department web pages.
4. Explore e-payment solutions to identify a way to reduce credit card fees or possibly eliminate them.
5. Survey court customers and city employees to measure the Court’s successes as well as its deficiencies.
.
Highlights
The Municipal Court budget request for fiscal year 2018-2019 is $297,835 which is an increase of $134,189 compared to
the current year’s budget. The reason for the increase is due to personnel costs and operating costs related to removing
the court completely from the Police Department. This is necessary to ensure adequate internal controls and provide
the court with an independence of all other departments.
Municipal Court: Budget $303,835
Municipal Court’s Department’s budget increased by $140,189 from $163,646 to $303,835 because the personnel costs
and operating costs related to managing the court was re-allocated from the Finance and Police Departments’ budget to
properly establish a budget for the Municipal Court are required.
• Salary and Benefits cost increased by $96,463 due a Court Administrator position being added to oversee
the daily operations of the court’s staff and accounting functions. The court’s budget includes personnel and
20180627Budget/Milage Page 69 of 162 20180621/jrl
benefit costs for three employees who directly manage those operations daily. In addition, the health
insurance line item includes 5% increase expected in January of 2019.
Purchased Contracted Services increased by $19,813 from $20,200 to $40,013 due to the following:
• 100-2650-52-1101 Legal Judge – ($5,000) based on current costs;
• 100.2650.52.1300 Contract Services increased by $6,000 to cover annual maintenance fee for Incode
system;
• 100-2650-52-3500 – Travel and Related Expenses - $1,600 increase for travel 2 Clerks ,2 Judges and 1 Court
Administrator;
• 100-2650-52-3600 – Dues & Fees – $1,000.00 unchanged. Judges Dues, Clerk’s Notary;
• 100-2650-52-3700 – Education and Training - $4,500.00 increase. Classes for 3 Clerks and 2 Judges; and
• 100-2650-52-3901 – Credit Card Services - $12,000 is added to pay for the merchant services costs;
Supplies increased by $23,913 from $2,100 to $ 26,013 due to the following:
• 100.2650.53.1100 – Supplies & Materials increased by $7,700
• 100.2650.53.1230 – Electricity is added with a budget of $6,425; and
• 100.2650.53.2325 – Armored Car Service is added with a budget of $9,000;
20180627Budget/Milage Page 70 of 162 20180621/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 2650 51 1100 Salaries & Wages 158,920.00 68,993.00 89,927.00 87,191.25 2,735.75 - 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 18,426.22 66.78 - 13,475.27
100 2650 51 2200 FICA Soc Sec Contribution 10,179.00 4,542.00 5,637.00 5,346.36 290.64 - 5,185.46
100 2650 51 2300 FICA Medicare Contributio 2,381.00 1,063.00 1,318.00 1,250.38 67.62 - 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 96,463.00 126,346.00 123,726.94 2,619.06 - 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 7,500.00 6,000.00 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 40,013.00 19,813.00 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 303,835.00 140,189.00 163,646.00 135,429.36 28,216.64 12,400.01 126,223.29
MUNICIPAL COURT
20180627Budget/Milage Page 71 of 162 20180621/jrl
3210 Police
Statement of Service- Police Administration
The mission of Police Administration is to consistently seek and find ways to promote, preserve and deliver quality
security and safety services to the community. TIPD strives to promote a commitment to quality performance from all
members of the department by providing the foundation upon which all operational decisions and organizational
directives will be formed. Directives include rules, regulations, and standard operating policies, procedures, and
practices. Member of the department are expected to consistently work in a quality manner during the daily
performance of their duties, job responsibilities, and work tasks. Performance standards include the oath of office, code
of ethics, agency standards, operating procedures, general orders, and City-wide policies.
The Police Administration function:
• Maintains standards to ensure statewide certification from the Georgia Association of Chiefs of Police
• Plans, directs, and manages the department, including patrol services, investigations, communications, training,
community policing, and public relations
• Develops, implements, and enforces departmental rules, regulations, standard operating procedures,
policies, philosophies, and programs.
• Monitors and ensures the scheduling and assigning of work, the instruction and training of employees, the
work and performance of employees, as well as exercising disciplinary action when necessary.
• Provides technical knowledge and problem solving.
• Prepares the departmental operating budget for review and consideration by the City Manager, Mayor, and
City Council; monitors and controls the expenditure of all departmental funds; reviews purchase orders and
other financial forms requiring department head approval.
• Monitors the security and tracking of evidence, records, and tickets.
• Recruits, selects, and hires departmental employees.
• Develops and supervises the hiring process including testing, interviews, background investigations, and
job offers.
• Prepares correspondence, reports, and other written documents; reviews and approves law enforcement
forms, reports, evaluations, media releases, and other administrative paperwork and documentation.
2650 Municipal Court
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $0 $112,955 $126,346 $222,809 Personnel $222,809
Purchased/Contracted Services $2,400 $3,802 $20,200 $40,013 Purchased/Contracted Services $40,013
Supplies $0 $299 $2,100 $26,013 Supplies $26,013
Payment to others $0 $0 $15,000 $15,000 Payment to others $15,000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Municipal Court Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Payment to others
73%
13%
9%
FY 2019 MUNICIPAL COURT BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Payment to others
20180627Budget/Milage Page 72 of 162 20180621/jrl
" D i r e c t s t h e i n t e r n a l a f f a i r s f u n c t i o n o f i n v e s t i g a t i n g c i t i z e n c o m p l a i n t s a n d e m p l o y e e g r i e v a n c e s .
O b j e c t i v e s
1 . E n s u r e t h a t p o l i c e s e r v i c e s a r e h a n d l e d i n a p r o f e s s i o n a l a n d t i m e l y m a n n e r .
2 . C o n t i n u e t o m e e t s t a t e w i d e c e r t i f i c a t i o n s t a n d a r d s .
3 . C o n t i n u e t h e p r o c e s s t o a c h i e v e n a t i o n a l a c c r e d i t a t i o n f r o m t h e C o m m i s s i o n o n
4 . A c c r e d i t a t i o n f o r L a w E n f o r c e m e n t A g e n c i e s I n c . ( C A L E A ) .
5 . I m p r o v e b e n e f i t p a c k a g e f o r p o l i c e o f f i c e r s f o r p u r p o s e s o f i m p r o v i n g r e c r u i t m e n t a n d r e t e n t i o n e f f o r t s .
6 . U p g r a d e t e c h n o l o g i c a l c a p a b i l i t i e s , e n s u r i n g t h a t c o m p u t e r s y s t e m s a n d e q u i p m e n t a r e f u n c t i o n a l a n d s e r v e t h e d e p a r t m e n t
t o t h e i r m a x i m u m p o t e n t i a l .
7 . R e v i e w c u r r e n t p r o c e s s e s a n d p r o g r a m s t o e v a l u a t e e f f i c i e n c y o f d e p l o y m e n t o f m a n p o w e r i n o r d e r t o m a i n t a i n t h e h i g h e s t
p o s s i b l e l e v e l o f s e r v i c e d e l i v e r y .
S t a t e m e n t o f S e r v i c e - C I D
T h e m i s s i o n o f t h e C r i m i n a l I n v e s t i g a t i o n D i v i s i o n i s t h e p r o t e c t i o n o f p e r s o n s , t h e a p p r e h e n s i o n o f c r i m i n a l s , t h e
r e c o v e r y o f p r o p e r t y , a n d t h e p r e v e n t i o n o f c r i m e . T h e m i s s i o n i s a c c o m p l i s h e d b y t h e f o l l o w i n g o b j e c t i v e s :
" M a x i m i z e t h e u s e o f a l l a v a i l a b l e r e s o u r c e s t o s o l v e c r i m e s a n d a p p r e h e n d s u s p e c t s , a n d r e c o v e r s t o l e n
p r o p e r t y .
" P r o c e s s c r i m e s c e n e s a n d c o l l e c t a n d p r e s e r v e e v i d e n c e .
S t a t e m e n t o f S e r v i c e - P o l i c e P a t r o l D i v i s i o n
T h e m i s s i o n o f t h e P a t r o l D i v i s i o n i s t o p r o v i d e t h e h i g h e s t q u a l i t y o f P o l i c e s e r v i c e s w h i l e m a i n t a i n i n g a n d i m p r o v i n g t h e
q u a l i t y o f l i f e f o r c i t i z e n s , b u s i n e s s e s , a n d t h e m o t o r i n g p u b l i c i n a p r o f e s s i o n a l , c o u r t e o u s , a n d e m p a t h e t i c m a n n e r . T h i s
m i s s i o n i s a c c o m p l i s h e d b y a n a r r a y o f f u n c t i o n s a n d d u t i e s , i n c l u d i n g :
" P r e v e n t a t i v e p a t r o l s o f n e i g h b o r h o o d s a n d b u s i n e s s e s .
" I n t e r a c t i o n w i t h t h e p u b l i c t o f o s t e r b e t t e r c o m m u n i t y r e l a t i o n s .
" R e s p o n d i n g t o c a l l s f o r s e r v i c e .
" C o m p i l i n g i n c i d e n t r e p o r t s .
" A s s i s t i n g p e r s o n s i n n e e d .
" P r o v i d i n g a s s i s t a n c e t o i n v e s t i g a t i v e p e r s o n n e l .
" T a k i n g e n f o r c e m e n t a c t i o n i n m a t t e r s r e l a t e d t o t h e a s s i g n m e n t ,
" I n v e s t i g a t i o n o f o f f e n s e s , c r i m e s , t r a f f i c a c c i d e n t s , d i s t u r b a n c e s , a n d a l l i n c i d e n t s t h a t r e q u i r e p o l i c e s e r v i c e .
P o l i c e P a t r o l D i v i s i o n O b j e c t i v e s
1 . M a i n t a i n a s a f e e n v i r o n m e n t f o r c i t i z e n s t o t r a v e l o n t h e r o a d w a y s
" P a r t i c i p a t e i n a l l G O H S t r a f f i c e n f o r c e m e n t i n i t i a t i v e s t h r o u g h o u t t h e y e a r ( C l i c k I t o r T i c k e t , S u m m e r
H E A T , O p e r a t i o n Z e r o T o l e r a n c e , e t c . )
" A t t e n d m o n t h l y G O H S m e e t i n g s
" C o n d u c t s p e c i a l i z e d t r a f f i c d e t a i l s t h a t t a r g e t s e a t b e l t u s a g e a n d d i s t r a c t e d d r i v i n g
" C o n d u c t t h r e e s a t u r a t i o n p a t r o l s d u r i n g O p e r a t i o n Z e r o T o l e r a n c e , w h i c h t a r g e t i m p a i r e d d r i v e r s .
2 . E n h a n c e o f f i c e r s k n o w l e d g e i n t h e d e t e c t i o n a n d p r o s e c u t i o n o f D U I c a s e s .
" C o n d u c t i n - s e r v i c e t r a i n i n g o n D U I p r o s e c u t i o n f o r a l l p a t r o l o f f i c e r s .
3 . C o n t i n u e t h e p r o c e s s f o r u t i l i z i n g b o d y m o u n t e d c a m e r a s o n p a t r o l .
" M a i n t a i n a n d u p d a t e S O P f o r b o d y m o u n t e d c a m e r a s a s n e e d e d .
2 0 1 8 0 6 2 7 B u d g e t / M i l a g e P a g e 7 3 o f 1 6 2 2 0 1 8 0 6 2 1 / j r l
Statement of Service- City Marshall/Code Fnforcement
The mission of the City Marshall is to enforce the codes of the City in order to protect the health, safety, and welfare of the
community and, where violations occur, to work with our citizens to achieve compliance through an efficient and fair
process.
City Marshall/Code Fnforcement Objectives
1. Maintain an attractive, safe, and healthy environment in order to provide a high quality of life for our residents
and visitors.
2. Improve both the appearance and value of residential and business property.
3. Provide prompt, courteous, and professional service to the citizens of Tybee Island.
4. Encourage responsible property maintenance.
5. Maintain open communications and continuing education with the community.
The Police Department’s budget includes Police Administration and Police Park (Beach) Patrol Division.
Police Administration: Budget $2,389,768
Police Administration’s Budget decreased by ($137,768) from $2,527,536 to $2,389,768 from the current year’s budget
partially due to:
• Re-allocation of some of the FY2019 budgeted expenditures to the Municipal Court’s budget to ensure that the
Municipal Court is properly reporting all costs related to operating the court system;
• Personnel & benefits increased by $212,307 due to planned promotions of staff; due to the 3% increased
received in January of 2018; and due to 5% increase in health insurance. Overtime (3210.51.1300) increased by
$30,000 from $50,000 to $80,000 based on prior year’s actual cost;
• Purchased Contracted Services decreased by a net amount of ($58,810) from $222,800 to $163,990 from the
current year’s budget primarily due to removal of court related budgeted items from the Police Department’s
budget.
• Supplies decreased by ($10,730) from $213,980 to $ 203,250 compared to the current year’s budget;
20180627Budget/Milage Page 74 of 162 20180621/jrl
o 100.3210.53.1115, Supplies Ammunition is established for $7,000; the ammunition was previously
budgeted in the Safety Equipment line item, 100.3210.53.1601;
o 100.3210.53.1100, Supplies & Material, increased by $1,500;
o 100.3210.53.1103, Community Police Programs $2,500.00 increase.
o 100.3210.53.1600, Small Equipment budget in the amount $15,000 is established;
o 100.3210.53.1615, Small Equipment – Camera’s $44,150 budget remains unchanged;
o 100.3210.53.1620, Small Equipment – Technology Fees, $48,000. $18,000 will be used to purchase
equipment costing less than $5,000. The balance of $30,000 will be used to pay for annual
maintenance contracts for camera systems and CAD software;
o 100-3210-53-1185 – Community Police Program remains at $3,000;
o 100.3210.53.1601, Safety Equipment decreased by ($6,350) from $16,350 to $10,000;
• Capital Outlay decreased by ($310,535) from $319,435 to $8,900;
o 100.3210.54.1315, Building Improvement’s budget is $8,900 to cover the City’s 15% match share to
purchase storm shutters under the FEMA\GEMA funded hazard mitigation grants.
3210 Police Administration
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $1,844,720 $1,736,279 $1,771,321 $1,983,628 Personnel $1,983,628
Purchased/Contracted Services $184,246 $211,729 $222,800 $163,990 Purchased/Contracted Services $163,990
Supplies $167,289 $216,451 $213,980 $233,250 Supplies $233,250
Capital Outlays $83,738 $56,746 $319,435 $8,900 Capital Outlays $8,900
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Police Administration Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
83%
7%
10%
FY 2019 POLICF ADMINISTRATION BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 75 of 162 20180621/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 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 2,000.00 (1,000.00)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 53,000.00 320.00 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 44,150.00 44,150.00 - - 0.00 33,621.04 -
100 3210 53 1616 Small Equipment-radios &- (44,150.00)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 - -
100 3210 54 2300 Furnitures & Fixtures - (3,000.00)3,000.00 - 3,000.00 8,976.46 2,990.98
54 Total 8,900.00 (310,535.00)319,435.00 247,295.59 72,139.41 83,738.22 56,745.55
Grand Total 2,389,768.00 (137,768.00)2,527,536.00 2,125,549.09 401,986.91 2,279,993.27 2,221,204.60
POLICE ADMINISTRATION
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3215- Police Beach Patrol
Statement of Service
Beach Patrol provides for the safety and well-being of the beach patrons of Tybee Island who participate in beach and
ocean related activities. This mission includes educating the public, preventing potential accidents, and intervening when
necessary and appropriate both on the beach and in the adjacent Atlantic Ocean waters. The Beach Patrol fulfills its
mission by: 1. Recruiting and testing the most highly qualified candidates. 2. Employing qualified individuals for positions
within the administration of the organization. 3. Training personnel with the most current information, technology, and
equipment. 4. Outfitting personnel with current, well maintained, and appropriate equipment. Beach patrol officers can
be seen patrolling the beach on foot, in golf carts or UTVs. These types of vehicles allow for both emergency response
and easy access and interaction with the public. The Beach Patrol Unit works hand-in-hand with the lifeguards, fire
department, and police department in order to provide a safe environment for our residents and our visitors.
Objectives
1. To serve and protect the citizens and visitors of Tybee Island, while providing safety and improved quality of life
in our community through excellence in policing.
2. Accurate and timely crime reporting and analysis.
3. More efficient deployment of personnel.
4. Continuous assessment and evaluation of our programs and tactics.
5. Timely and effective use of equipment and available resources.
Police Park (Beach) Patrol Division: Budget $329,980
Police Park Patrol budget increased by $8,944 from $321,036 to $329,980 as compared to the current year’s budget.
• Personnel and Benefit costs increased by $7,444 due to increasing Overtime (100.3210.51.1300) from $5,600 to
$10,000; increasing health insurance $21,696; 3% cola increase in January of 2018 and due to increase in
Retirement Contributions.
20180627Budget/Milage Page 77 of 162 20180621/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)236,223.00 194,817.58 41,405.42 - 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 21,080.33 (15,480.33)7,410.08 12,405.75
100 3215 51 2100 Health Insurance Benefits 54,142.00 21,696.00 32,446.00 41,879.93 (9,433.93)103.88 23,741.44
100 3215 51 2200 FICA Soc Sec Contribution 13,785.00 (1,208.00)14,993.00 13,526.65 1,466.35 6,516.51 11,532.98
100 3215 51 2300 FICA Medicare Contributio 3,224.00 (282.00)3,506.00 3,163.50 342.50 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 7,444.00 314,036.00 288,569.72 25,466.28 113,424.58 205,941.97
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 8,944.00 321,036.00 293,804.07 27,231.93 118,636.17 213,881.40
POLICE - BEACH PATROL DIVISION
3215 Beach Patrol Division
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $113,425 $205,942 $314,036 $321,480 Personnel $321,480
Purchased/Contracted Services $1,407 $1,222 $0 $1,500 Purchased/Contracted Services $1,500
Supplies $3,805 $6,717 $7,000 $7,000 Supplies $7,000
Capital Outlays $0 $0 $0 $0 Capital Outlays $0
$0
$200,000
$400,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Beach Patrol Division Summary of
Fxpenditures
Personnel
Purchased/Contracted Services
Supplies
Capital Outlays 97%
1%2%
FY 2019 BFACH PATROL DIVISION
BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
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3510 Fire Department
Statement of Service
The Tybee Island Fire Department is dedicated to being the best community focused fire and rescue department that
meets the ever changing needs of our community, while ensuring a safe and secure environment for all through
professional development, unity, and teamwork. The department is committed to providing the highest level of public
safety services for our community, by protecting lives and property through fire suppression, emergency medical
response, disaster management, fire prevention, and public education.
The members of the Tybee Island Fire Department are committed to the following values in our interaction with
coworkers and the community:
• Professionalism and preparedness for duty
• Serving with integrity
• Responding with compassion
• Responsibility and Accountability
• Positive attitude and mutual respect
• Diversity
• Commitment to professional excellence
Objectives
1. Develop a recruitment program to expand volunteer firefighter numbers.
2. Complete all ISO required testing.
3. 100% completion of state required training to keep up firefighter certification.
4. Expand medical training and protocol in order to offer better service to citizens and visitors.
5. Build a training complex that will allow for more realistic training.
6. Develop a water rescue team.
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Fire Administration: Budget $817,445
Fire Administration’s budget increased by $253,593 from the current year’s budget of $516,559 to $817,445 due to the
following:
• Personnel and Benefits increased by $256,493 from $409,002 to $665,495 due to addition of three full time
firefighters positions;
• Purchased Contract Services increased by $6,200 from $91,400 to $97,600 primarily due to the following:
100.3510.52.3200, Communications increased by $1,500 from $6,500 to $8,000;
100.3510.52.3500, Travel and Related, increased by $7,600 from $7,400 to $ 15,000;
100.3510.52.3700, Education & Training, increased by $2,200 from $4,300 to $6,500.
• Supplies decreased by ($9,100) from $63,450 to $54,350 primarily due to the following:
100.3510.53.1100, Supplies and Materials decreased by ($500) from $8,500 to $8,000;
100.3510.53.1230, Electricity, increased by $1,000 from $7,300 to $ 8,300; and
100.3510.53.1600, Small Equipment decreased by ($500) from $ 7,500 to $7,000.
20180627Budget/Milage Page 80 of 162 20180621/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 3510 51 1100 Salaries & Wages 307,176.00 87,231.00 219,945.00 197,972.00 21,973.00 131,343.51 171,030.08
100 3510 51 1200 Part Time/Seasonal Wages 132,378.00 63,826.00 68,552.00 57,452.73 11,099.27 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 24,578.21 (7,201.21)822.77 9,082.74
100 3510 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 2,400.00 0.00 1,700.00 2,400.00
100 3510 51 2100 Health Insurance Benefits 100,651.00 53,903.00 46,748.00 46,296.97 451.03 16,733.97 34,392.59
100 3510 51 2200 FICA Soc Sec Contribution 30,354.00 11,062.00 19,292.00 17,604.91 1,687.09 11,021.37 14,365.33
100 3510 51 2300 FICA Medicare Contributio 7,099.00 2,628.00 4,471.00 4,117.24 353.76 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 2,025.00 3,975.00 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 665,495.00 256,493.00 409,002.00 373,688.51 35,313.49 226,009.28 307,047.55
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 10,817.52 1,257.48 2,610.72 9,468.20
100 3510 52 2202 Repair & Maintain - Vehic 15,000.00 (125.00)15,125.00 14,834.22 290.78 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 4,099.68 2,400.32 840.81 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 83,847.85 7,552.15 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 3,905.41 1,294.59 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 3,921.06 4,078.94 3,746.83 5,072.15
53 Total 54,350.00 (9,100.00)63,450.00 42,236.59 21,213.41 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 817,445.00 253,593.00 563,852.00 499,772.95 64,079.05 336,202.08 424,509.07
FIRE DEPARTMENT ADMINSTRATION
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3510 Fire Department
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 226,009$ 307,048$ 361,709$ 665,495$ Personnel 665,495$
Purchased/Contracted Services 44,835$ 64,957$ 33,700$ 97,600$ Purchased/Contracted Services 97,600$
Supplies 64,691$ 52,505$ 62,650$ 54,350$ Supplies 54,350$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Fire Department Summary of Fxpenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
81%
12%
7%
FY 2019 FIRF DFPARTMFNT BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 82 of 162 20180621/jrl
3920 Fmergency Management
Statement of Service
The mission of the Tybee Island Emergency Management Agency is to protect lives and property from the threat of all
types of major emergencies and disasters, both natural and manmade. This is accomplished in coordination, conjunction,
and collaboration with the Community and all City Departments to maximize the City’s potential to prepare for, mitigate
against, respond to, and recover from and emergency or disaster.
Objectives
1. Respond efficiently to the full range of threats facing an island community
2. Minimize impacts of emergencies and disasters on the people, property, environment, and economy of the City
3. Prepare staff and residents to better protect themselves and others through an effective hazard mitigation plan
4. Continue to develop, maintain, update, and expand the plans, and procedures in a comprehensive Emergency
Management plan
5. Identify equipment needed or any resource shortfalls, and either purchase items in a cost effective manner, or
arrange for their availability through the development of agreements with outside entities.
6. Develop an effective hurricane evacuation point for critical staff and public safety assets.
Fmergency Management: Budget $89,582
Emergency Management’s budget increased by net amount of $9,859 from the current year’s budget of $79,723 to
$89,582 due to the following:
• Salaries and benefits were increased due to a 3% cola increase in January of 2018 and due to a 5% health
insurance increase expected in January of 2019;
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3920 Emergency Management
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 59,661$ 59,255$ 61,748$ 70,747$ Personnel 70,747$
Purchased/Contracted Services 3,501$ 3,849$ 15,278$ 15,850$ Purchased/Contracted Services 15,850$
Supplies 1,188$ 5,027$ 2,697$ 2,985$ Supplies 2,985$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
$-
$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
Fmergency Management Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
79%
18%
3%
FY 2019 FMFRGFNCY MANAGFMFNT BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
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 40,225.33 918.67 39,793.43 39,627.73
100 3920 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,200.00 0.00 1,100.00 1,200.00
100 3920 51 2100 Health Insurance Benefits 13,534.00 1,613.00 11,921.00 11,733.56 187.44 10,566.90 10,813.92
100 3920 51 2200 FICA Social Security Cont 3,046.00 421.00 2,625.00 2,479.07 145.93 2,535.41 2,531.33
100 3920 51 2300 FICA Medicare Contributio 712.00 98.00 614.00 579.79 34.21 592.98 592.09
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 60,143.61 1,604.39 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 80,685.39 (962.39)64,349.02 68,131.86
FIRE - EMERGENCY MANAGEMENT
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6124 Ocean Rescue
Statement of Service
The Tybee Island Ocean Rescue team will provide the highest quality safety services in the coastal and aquatic
environment for the public through rescue, education, outreach, medical aid, beach management, enforcement and
prevention.
Objectives
1. Meet all USLA training standards.
2. Maintain full staff.
3. Develop a reporting system for rescues and incidents.
4. Develop a year round training schedule.
5. Explore more options for safety on the beach, i.e. rescue equipment.
Fire – Ocean Rescue: Budget $349,943
Fire Ocean Rescue Division decreased their budget by ($99,585) from $449,528 to $349,943 due to the following:
• Salaries and benefits decreased by ($30,407) due to organizational changes to work structure of the Fire
Department. The Fire Department will reduce the number of seasonal lifeguards hired in order to hire more
full time firefighters under the Fire Department’s Administration budget.
• Purchased Contract Services decreased by ($23,178) due to the following:
o 100.6124.52.2201, Building Maintenance decreased by ($12,000); and
o 100.6124.52.3100, Property & Liability Insurance increased by $3,500.
o Supplies decreased by ($32,000) from $55,000 to $23,000 due to the following:
o 100.6124.53.1600- Small Equipment decreased by ($15,000).
o Capital Outlay decreased by ($14,000) due to the following:
o 100.6124.54.2502 –Capital Equipment, decreased by ($14,000); however, the department requested to
purchase a Kubota for $15,000 in the FY2019 budget that is not included in this budget.
20180627Budget/Milage Page 85 of 162 20180621/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 6124 51 1200 Part Time/Seasonal Wages 283,504.00 (23,465.00)306,969.00 189,984.26 116,984.74 319,276.36 295,030.92
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 11,791.66 10,247.34 19,795.20 18,291.95
100 6124 51 2300 FICA Medicare Contributio 4,128.00 (1,026.00)5,154.00 2,757.87 2,396.13 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)344,350.00 211,337.25 133,012.75 352,652.79 325,806.56
100 6124 52 1226 Lifeguard Certifications 3,000.00 (1,500.00)4,500.00 1,458.20 3,041.80 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 7,631.43 (5,631.43)- 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 13,362.30 22,815.70 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 1,242.73 8,757.27 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 4,114.35 15,885.65 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 9,367.37 45,632.63 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)449,528.00 247,782.47 201,745.53 404,377.45 399,877.47
FIRE LIFEGUARDS - OCEAN RESCUE DIVISION
6124 Fire Lifeguards - Ocean Rescue Division
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 352,653$ 325,807$ 344,350$ 313,943$ Personnel 313,943$
Purchased/Contracted Services 14,773$ 31,098$ 36,178$ 13,000$ Purchased/Contracted Services 13,000$
Supplies 30,502$ 29,081$ 55,000$ 23,000$ Supplies 23,000$
Capital Outlays 6,449$ 13,893$ 14,000$ -$ Capital Outlays -$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Fire Lifeguards-Ocean Rescue Summary of Expenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays 90%
4%6%
FY 2019 FIRF LIFFGUARDS-OCFAN RFSCUF
BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 86 of 162 20180621/jrl
4210 Public Works Administration
Statement of Service
The mission of the Public Works department is to provide high quality construction and maintenance of the following
areas to promote a safe, comfortable, and attractive environment in and around City rights-of-ways, buildings, and
grounds:
• Infrastructure such as the storm water system, streets, signs, and crossovers.
• Public Facilities including municipal buildings, parking lots, sidewalks, cemetery; and
• Amenities to enhance quality of life such as the parks, trails, events, and beach.
• Repair and maintenance of the storm drainage infrastructure and other related facilities located within the city
limits in a condition that provides a superior level of service and safety to the general public.
• Manage a cost effective maintenance program for the City’s parks and greenways to improve quality of life.
Administration Goals
• Direct, supervise and coordinate the operations of the Public Works Department to ensure that responsibilities
and projects are performed in the most efficient, practical and cost effective manner.
• Use the master plan for building and park facilities to assist in a proactive planning and budgeting process to
facilitate short and long term needs, to inform various departments of upcoming facilities’ needs, and assist in the
scheduling of activities.
• Maintain and improve lines of communication and continuity between Public Works Department and other City
Departments, Council, general public, Georgia Department of Transportation, Georgia Environmental Protection
Division, developers, contractors, tec.
• Continue to maintain good customer service by monitoring and addressing service requests and work orders in a
timely manner, etc. and strive to improve communications and customer service.
• Manage design, repair, replacements, relining, etc. of various corrugated metal pipes and other drainage
improvement projects.
• Monitor, evaluate, and adjust Public Work’s employees’ logistics, structure, and needed work schedules to
accommodate workloads and new initiatives as they arise.
• Evaluate staffing needs for changing workloads i.e. increasing storm water needs and increasing facilities.
• Continue to monitor and make improvements to the maintenance programs of the parks, grounds, and trails,
rights-of ways, medians, sidewalks, streets, playgrounds, and City facilities to improve the facilities, productivity,
and costs.
• Identify, replace and/or acquire additional maintenance equipment. Such items that may or may not be
identified as of yet, could be but not limited to mowers, trucks, weed eaters, chain saws, ditching equipment,
blowers, testing equipment, and other types of equipment.
20180627Budget/Milage Page 87 of 162 20180621/jrl
Objectives
1. Construction management of various capital improvement projects such as crossovers.
2. Maintenance of streets, parks, trails, playgrounds, buildings, and grounds.
3. Complete resurfacing of 1.0 miles on various City streets and complete GaDOT audit process for 2019 LMIG
(Local Maintenance Improvement Grant) resurfacing program.
4. Develop 2019 LMIG priority list and submit to GADOT approval and LMIG check, prepare RFP and bid projects,
recommend award of contract for resurfacing projects.
5. Re-inspect City’s roads to update road conditions in the payment management system.
6. Keep City rights-of-ways and medians landscaped and litter controlled.
7. Repair and maintenance of the storm drainage infrastructure located within the city limits in a condition that
provides a superior level of service and safety to the general public.
CITY PFRSONNFL FY2018 FY2019
PUBLIC WORKS
Director of Public Works 1
Engineer (Public Works and Water Sewer)118 1
Public Works Superintendent 112 1
DPW Manager 115 1
Mechanic Foreman 115 1 1
Mechanic II 108 1 1
Mechanic I 105 1 1
DPW Foreman (Landscape)108 1 1
DPW Foreman (Construction)108 1 1
DPW Assistant 104 1 1
DPW Crew Leader (Construction)106 1 1
DPW Storm Water/Safety 108 0 1
Heavy Equipment Operator 104 4 4
Laborer II 103 1 1
Laborer I 103 1 1
DPW Laborer (Part time)0
PUBLIC WORKS TOTAL 15 16 0
20180627Budget/Milage Page 88 of 162 20180621/jrl
Public Works Department:
The Public Works Department includes, the Public Works Administration, Building Maintenance, Storm-water, Solid
Waste (General Fund only), Parks, and Cultural & Recreation Divisions and the Beach Related Division. The Department
did not provide an explanation for their budget requests; therefore, nothing is no explanation is included.
Public Works – Administration: Budget $1,439,202
Public Works Administration budget decreased by ($272,312) from $1,711,514 to $1,439,170.
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 668,760.00 (58,132.00)726,892.00 696,406.29 30,485.71 705,183.78 643,884.18
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 37,294.24 (12,294.24)24,814.45 28,998.42
100 4210 51 1400 Employee Benefits 9,000.00 (3,000.00)12,000.00 9,300.00 2,700.00 11,800.00 10,200.00
100 4210 51 2100 Health Insurance Benefits 184,128.00 25,439.00 158,689.00 162,085.54 (3,396.54)142,158.19 127,984.99
100 4210 51 2200 FICA Soc Sec Contribution 47,293.00 (68.00)47,361.00 44,128.56 3,232.44 45,661.63 41,808.55
100 4210 51 2300 FICA Medicare Contributio 11,060.00 (17.00)11,077.00 10,320.57 756.43 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 1,062,520.00 (29,024.00)1,091,544.00 1,051,679.61 39,864.39 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 3,052.03 117.97 2,385.73 247.96
100 4210 52 2202 Repair & Maintain - Vehic 40,000.00 (15,000.00)55,000.00 40,029.93 14,970.07 55,632.55 45,389.70
100 4210 52 2203 Repair & Maintain - Equip 10,800.00 0.00 10,800.00 19,173.64 (8,373.64)4,247.48 10,476.13
100 4210 52 2205 Repair & Maint- Infrastru 30,000.00 (36,500.00)66,500.00 45,131.29 21,368.71 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 9,175.00 825.00 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)212,870.00 147,312.16 65,557.84 172,123.78 137,412.68
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 14,745.78 1,254.22 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 10,804.98 4,195.02 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)243,100.00 171,126.71 71,973.29 219,745.60 199,401.08
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 1,439,170.00 (272,344.00)1,711,514.00 1,433,771.94 277,742.06 1,601,502.04 1,337,880.66
PUBLIC WORKS ADMINSTRATION
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4210 Public Works Administration Summary of Expenditures by Category
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 1,030,115$ 964,211$ 1,091,544$ 1,102,120$ Personnel 1,102,120$
Purchased/Contracted Services 172,124$ 137,413$ 212,870$ 123,550$ Purchased/Contracted Services 123,550$
Supplies 219,746$ 199,401$ 243,100$ 199,300$ Supplies 199,300$
Capital Outlays 179,517$ 36,856$ 164,000$ 53,800$ Capital Outlays 53,800$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Public Works Admin Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
75%
8%
13%4%
FY 2019 PUBLIC WORKS ADMINISTRATION
BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 90 of 162 20180621/jrl
1565 Public Works – Building Maintenance
Statement of Service
The Building Maintenance Function of the Public Works department is to manage building operations and maintenance
activities for the City’s Governmental facilities so that employees and visitors have a clean and comfortable environment.
It is the responsibility of this function to maintain City facilities, including minor renovations as necessary.
Objectives
1. Complete study, determine solutions, and implement resolution to the persistent YMCA gym building roof leaks.
2. Manage maintenance and monitoring vendors for various elements for City owned buildings such as elevator,
HVAC, janitorial, pest control, generators, fire alarms, etc.
Public Works – Building Maintenance Division: Budget $671,026
Public Works Building Maintenance budget decreased by ($147,261) from $818,287 to $671,026 due to the following:
• Salary and benefits increased by $14,935 from $236,387 to $251,322 due to a 3% Cola increase, $9,888 increase in
health insurance, and a $1,500 Wellness Incentive line item;
• Capital Outlay budget decreased by ($157,696) from $520,000 to $362,304;
o 100.1565.54.1315, Building Improvements includes: $22,304 as match to Hazard Mitigation Grant to
purchase storm shutters for city buildings; $340,000 for the gymnasium roof replacement project that
began in the current year.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1565 51 1100 Salaries & Wages 149,760.00 2,173.00 147,587.00 144,449.86 3,137.14 133,812.01 145,737.58
100 1565 51 1300 Overtime Wages 7,000.00 0.00 7,000.00 8,023.44 (1,023.44)4,243.74 7,166.86
100 1565 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 2,400.00 0.00 2,300.00 2,400.00
100 1565 51 2100 Health Insurance Benefits 48,736.00 9,888.00 38,848.00 38,218.96 629.04 30,638.84 35,943.28
100 1565 51 2200 FICA Soc Sec Contribution 9,961.00 228.00 9,733.00 9,626.91 106.09 8,702.04 9,629.98
100 1565 51 2300 FICA Medicare Contributio 2,330.00 54.00 2,276.00 2,160.09 115.91 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 14,935.00 236,387.00 229,568.92 6,818.08 209,601.63 227,692.99
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)818,287.00 306,347.09 511,939.91 276,876.72 381,259.30
PUBLIC WORKS - BUILDING MAINTENACE
20180627Budget/Milage Page 91 of 162 20180621/jrl
1565 Building Maintenance Summary of Expenditures by Category
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 209,602$ 227,693$ 236,387$ 251,322$ Personnel 251,322$
Purchased/Contracted Services 65,900$ 68,218$ 58,400$ 54,400$ Purchased/Contracted Services 54,400$
Supplies 733$ 1,215$ 3,500$ 3,000$ Supplies 3,000$
Capital Outlays 642$ 84,133$ 520,000$ 362,304$ Capital Outlays 362,304$
38%
8%0%
54%
FY 2019 BUILDING MAINTFNANCF BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Building Maintenance Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
20180627Budget/Milage Page 92 of 162 20180621/jrl
4250 Public Works – Storm Drainage
The function of the Storm Drainage area of Public Works is to complete all studies required for Federal and State
Regulations compliance.
Public Works – Storm Drainage Division: Budget $51,568
The division’s budget decreased by ($69,632) from $121,200 to $51,568.
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 52 3855 Contract Labor - EOM 39,568.00 39,568.00 - - 0.00 - -
100 4250 54 2102 Drainage Improvements - (109,200.00)109,200.00 69,178.90 40,021.10 - -
Grand Total 51,568.00 (69,632.00) 121,200.00 79,328.90 41,871.10 7,500.00 7,500.00
PUBLIC WORKS - STORMWATER
• 100.4250.52.1201 – Studies, Survey & Consultants – Budget $12,000 – to pay for environmental sampling tests and
topographic surveys; and
• 100.425052.3855 – Contract Labor – EOM Budget $39,568 – to have EOM provide a contract laborer from July 2018 through
December 2018 to perform storm water duties. This contract replaces a former employee’s position in the Public Works
Administration Division. Therefore, the City re-allocated the budget money from that position within the Public Works
Administration Division to the Public Works Storm Water Division.
4520 Public Works – Solid Waste Collection
Public Works – Solid Waste Divisions: Budget $90,000
The division’s budget decreased by ($40,000) from $130,000 to $90,000.
This budget accounts for the trash removal services for the beach and parks.
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
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6110 - Cultural and Recreation Administration
Public Works Cultural & Recreation Administration Division: $102,600
The Public Works Cultural & Recreation Division’s budget decreased by ($30,300) from $132,900 to $102,600.
This budget accounts for the city street lights cost, public water/sewer costs and the cost to pay for the city’s annual
July 4th fireworks display.
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 28,700.00 5,700.00 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 96,700.00 7,500.00 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 108,300.00 (24,600.00)132,900.00 66,829.62 66,070.38 97,217.30 100,034.71
PUBLIC WORKS - CULTURAL & RECREATION
• 100.6110.53.1150 – Holiday Expenses – Budget $28,700 - $22,000 is used to pay for Fire Works for the July 4th
event; $5,700 is budgeted to pay for Fire Works for the Pirate Festival Event; and $1,000 is budgeted to pay for
Halloween candy.
6125 - Beach Related
Public Works Cultural & Recreation - Beach Related: $120,000
The Beach Related budget decreased by ($293,400) from $413,400 to $120,000.
• 100.6125.52.1250, Beach Task Force - $36,000 pays for a consultant who works on projects for the Beach Task
Force committee;
• 100.6125.54.1410, Infrastructure - $60,000 is included in the budget to pay for electrical work in the Tybrisia
parking lot area.
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
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6210 - Public Works – Parks Administration
Statement of Service
The Parks Maintenance Division will maintain the safety and beauty of parks, facilities, and beaches that will benefit the
citizens and visitors of Tybee Island.
Objectives
• Manage a cost effective maintenance program for the City’s parks and greenways to improve quality of life.
• Maintain all City Parks in a safe and reasonable condition at all times.
• Continue to encourage use of event management and maintenance strategies that will protect the high level of
aesthetic appearance and functionality of Tybee Island’s parks and public areas.
6125 Beach Related
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $0 $0 $0 $0 Personnel $0
Purchased/Contracted Services $36,000 $37,732 $37,368 $38,000 Purchased/Contracted Services $38,000
Supplies $42,317 $62,147 $62,932 $22,000 Supplies $22,000
Capital Outlays $0 $0 $313,100 $0 Capital Outlays $0
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Beach Related Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
0%
63%
37%
FY 2019 BFACH RFLATFD BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services
Supplies Capital Outlays
20180627Budget/Milage Page 95 of 162 20180621/jrl
Public Works Cultural & Recreation Parks Division: Budget $247,757
The Public Works Cultural & Recreation Division’s budget decreased by ($14,861) from $262,618 to $247,757 due to the
following:
• Salary and benefits decreased by ($4,486);
• Purchased contracted services decreased by ($2,100);
• Supplies decreased by ($8,275), primarily due to the reduction of the small equipment budget line item by
($4,175).
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6210 51 1100 Salaries 132,299.00 (3,417.00)135,716.00 125,488.61 10,227.39 130,143.33 132,631.90
100 6210 51 1300 Overtime 7,000.00 0.00 7,000.00 5,796.57 1,203.43 6,634.17 6,916.71
100 6210 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,200.00 0.00 1,200.00 1,200.00
100 6210 51 2100 Health Insurance Benefits 39,383.00 (5,368.00)44,751.00 41,438.14 3,312.86 35,217.04 37,452.62
100 6210 51 2200 FICA Social Security Cont 8,804.00 (119.00)8,923.00 8,235.86 687.14 8,554.73 8,726.67
100 6210 51 2300 FICA Medicare 2,059.00 (28.00)2,087.00 1,926.08 160.92 2,000.68 2,040.96
100 6210 51 2400 Retirement Contributions 16,192.00 2,997.00 13,195.00 12,091.75 1,103.25 12,684.90 12,617.43
100 6210 51 2700 Workers Compensation 3,720.00 (51.00)3,771.00 2,977.73 793.27 2,782.26 4,014.27
100 6210 51 2910 Wellness Incenative 1,500.00 1,500.00 - - 0.00 - -
51 Total 212,157.00 (4,486.00)216,643.00 199,154.74 17,488.26 199,217.11 205,600.56
100 6210 52 1325 Contract Services - Class - 0.00 - - 0.00 1,486.00 -
100 6210 52 2203 Repair & Maint- Equipment 10,000.00 (4,100.00)14,100.00 11,079.45 3,020.55 - 6,638.53
100 6210 52 3100 Property & Liability Insu 2,500.00 2,000.00 500.00 2,500.00 (2,000.00)304.32 322.89
52 Total 12,500.00 (2,100.00)14,600.00 13,579.45 1,020.55 1,790.32 6,961.42
100 6210 53 1100 General Supplies and Mate 10,000.00 (2,000.00)12,000.00 13,428.19 (1,428.19)8,476.60 12,105.91
100 6210 53 1102 Flags - 0.00 - - 0.00 1,566.32 -
100 6210 53 1210 Water/Sewer Chgs 1,000.00 (200.00)1,200.00 703.84 496.16 838.10 833.98
100 6210 53 1230 Electricity 4,000.00 (1,900.00)5,900.00 2,530.19 3,369.81 4,155.12 3,979.79
100 6210 53 1600 Small Equipment 8,100.00 (4,175.00)12,275.00 2,535.43 9,739.57 7,244.74 11,737.05
53 Total 23,100.00 (8,275.00)31,375.00 19,197.65 12,177.35 22,280.88 28,656.73
100 6210 54 1100 Site Improvements - 0.00 - - 0.00 12,672.00 -
100 6210 54 1410 Infrastructure -PhillipsJ - 0.00 - - 0.00 - 11,880.00
54 Total - 0.00 - - 0.00 12,672.00 11,880.00
Grand Total 247,757.00 (14,861.00)262,618.00 231,931.84 30,686.16 235,960.31 253,098.71
PUBIC WORKS - PARKS ADMINISTRATION
6210 Public Works - Parks Administration
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel 199,217.11$ 205,600.56$ 216,643.00$ 212,157.00$ Personnel 212,157.00$
Purchased/Contracted Services 1,790.32$ 6,961.42$ 14,600.00$ 12,500.00$ Purchased/Contracted Services 12,500.00$
Supplies 22,280.88$ 28,656.73$ 31,375.00$ 23,100.00$ Supplies 23,100.00$
Capital Outlays -$ 11,880.00$ -$ -$ Capital Outlays -$
$-
$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Public Works Parks Administration Summary of
Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays 86%
5%
9%
FY 2019 PUBLIC WORKS PARKS
ADMINISTRATION BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 96 of 162 20180621/jrl
6230 - Cultural and Recreation – Parkways and Boulevards
Cultural & Recreation – Parkways and Boulevards: Budget $460,000
These line items were established to account for the Marsh Hill Trail Pedestrian Park, which is partially funded by the
Georgia Department of Transportation.
• 100.6230.54.1400, Infrastructure - $260,000 – this budget is established for the median planting project; and
• 100.6230.54.1417, Infrastructure - $200,000, - Georgia Department of Transportation TE grant for the Marsh
Hen Trail.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6230 54 1400 Infrastructure 260,000.00 260,000.00 - - 0.00 - 20,060.00
100 6230 54 1417 Infrastructure - DOT Gran 200,000.00 1,000.00 199,000.00 - 199,000.00 - -
GRAND TOTAL 460,000.00 261,000.00 199,000.00 - 199,000.00 - 20,060.00
PARKS & BOULIVARDS
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6110 - Cultural – Independent Agencies Funding
Statement of Service
The mission of Independent Agencies Funding is to assist non-profit community organizations in their endeavor to
provide quality, year-round entertainment and recreational activities for community members, and visitors to Tybee
Island.
Objectives
• Work with community groups to facilitate the application and disbursal of funds process.
• Develop materials and tools to manage requests and awards.
• Communicate to keep groups informed of funds opportunities and budget scheduling.
Non-Profit Agencies: Budget $462,687
The non-profit agencies budgets increased by $364,825 from $97,862 to $462,687 due to the following:
• The non-profit budget increased due to the inclusion of the $300,000 budget to construct a new Marine
Science Center that the City Council approved in FY18.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6110 57 2000 Fresh Air Home 400.00 (100.00)500.00 500.00 0.00 350.00 500.00
100 6110 57 2001 Tybee Island Maritime Aca 20,000.00 (5,000.00)25,000.00 25,000.00 0.00 19,000.00 10,000.00
100 6110 57 2003 Tybee Arts Association 76,900.00 74,900.00 2,000.00 2,000.00 0.00 - -
100 6110 57 2004 Yeepies 575.00 0.00 575.00 544.17 30.83 472.16 505.81
100 6110 57 2007 Veteran's Monument Commit - 0.00 - - 0.00 30,000.00 -
100 6110 57 2008 Friends of the Tybee Thea 15,000.00 5,000.00 10,000.00 10,000.00 0.00 10,000.00 25,000.00
100 6110 57 2009 American League - 0.00 0.00 - -
100 6110 57 2010 Garden Club 500.00 0.00 500.00 500.00 0.00 500.00 500.00
100 6110 57 2011 Irish Heritage 2,100.00 600.00 1,500.00 1,500.00 0.00 750.00 1,500.00
100 6110 57 2012 United Way Coastal Empire - 0.00 - - 0.00 3,462.13 -
100 6110 57 2015 Islands Feral Cats Project - (350.00)350.00 350.00 0.00 740.00 740.00
100 6110 57 2017 Rising Tyde Food Pantry - (2,000.00)2,000.00 2,000.00 0.00 - -
100 6110 57 2018 Tybee Festival Assoc - (6,000.00)6,000.00 6,000.00 0.00 - -
100 6110 57 2991 Farmers Market 1,500.00 1,000.00 500.00 500.00 0.00 - 500.00
100 6110 57 2993 Tybee MLK 500.00 200.00 300.00 300.00 0.00 - 300.00
117,475.00 68,250.00 49,225.00 49,194.17 30.83 65,274.29 39,545.81
CULTURAL & RECREATION - NON-PROFITS
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6172 54 1310 Buildings 300,000.00 300,000.00 - - 0.00 - -
100 6172 57 2000 Tybee Is Historic Soc Gra 20,000.00 3,875.00 16,125.00 16,125.00 0.00 16,125.00 16,125.00
100 6172 57 2001 Marine Science Center Gra 25,212.00 (13,300.00)38,512.00 38,212.00 300.00 25,212.00 45,212.00
GRAND TOTAL 345,212.00 290,575.00 54,637.00 54,337.00 300.00 41,337.00 61,337.00
CULTURAL & RECREATION - MUSEIUMS
20180627Budget/Milage Page 98 of 162 20180621/jrl
YMCA: Budget $168,950
The city contracts with the YMCA to provide recreation equipment, activities, and programs.
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
6222 – Cultural and Recreation - Concessions
Cultural & Recreation – North Beach Concession Stand: Budget $65,700
The North Beach Concession Stand budget decreased by ($12,600) from $78,300 to $65,700, because the City chose to
lease the concession stand building to a third party which resulted in reducing the cost of operating the concession
stand. The City will retain responsibility and related costs of managing the restrooms.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6222 51 1100 Salaries & Wages - 0.00 - - 0.00 1,549.13 20,230.39
100 6222 51 1200 Part Time/Seasonal - 0.00 - - 0.00 313.50 1,974.50
100 6222 51 2100 Health Insurance Benefits - 0.00 - - 0.00 - 1,901.68
100 6222 51 2200 FICA Soc Sec Contribution - 0.00 - - 0.00 115.49 1,376.70
100 6222 51 2300 FICA Medicare Contribution - 0.00 - - 0.00 27.01 321.98
100 6222 51 2400 Retirement Contributions - (5,610.00)5,610.00 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 38,837.04 1,162.96 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 45,015.37 247.63 2,300.00 45,037.74
100 6222 53 1100 Supplies & Materials - (3,500.00)3,500.00 4,153.40 (653.40)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 13,570.40 13,856.60 15,524.15 29,618.54
Grand Total 65,700.00 (12,600.00)78,300.00 63,758.79 14,541.21 19,829.28 100,559.48
CONCESSION STAND
20180627Budget/Milage Page 99 of 162 20180621/jrl
6222 Concession Stand
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $2,005 $25,903 $5,610 $0 Personnel $0
Purchased/Contracted Services $2,300 $45,038 $45,263 $56,500 Purchased/Contracted Services $56,500
Supplies $15,524 $29,619 $27,427 $9,200 Supplies $9,200
Capital Outlays $0 $0 $0 $0 Capital Outlays $0
$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
Personnel Purchased/Contracted Services
Supplies Capital Outlays
0%
86%
14%
FY 2019 CONCFSSION STAND BUDGFT FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 100 of 162 20180621/jrl
7220 - Community Development
Statement of Service
The Community Development strives to develop and implement creative community-based strategies to enhance
economic opportunity, build strong neighborhoods, and ensure a dynamic framework for quality growth and
development. In doing so, we will be responsible protectors of the ecofriendly coastal community environment, by
assessing and improving department processes to address potential adverse environmental impacts. The department will
also strive to protect the heritage and historic features of the community.
Objectives
• Review and update Land Development Code in accordance with Master Plan STWP
• Complete Carry Capacity Implementation Plan in concert with our consultant
• Work with the Historic Preservation Commission to create south end design guidelines
• Incorporate the results of the Carrying Capacity Study into regulations to ensure growth does not outpace
resources and infrastructure
Planning and Zoning Department: Budget $715,085
The Planning & Zoning Department’s budget decreased by ($154,612) from $869,697 to $715,085.
• Salary and benefits increased by $44,493 due to the following:
o Salary increase due to promotion;
o 3% Cola increase in January, 2018;
o Facility Coordinator position was transferred from the Finance Dept. to the Planning Dept.;
• Purchased Contracted Services decreased by ($196,485) from $680,095 to $483,610:
o 100.7220.52.1300 Contacted Services - $350,000 / this is a carry-forward community project with a hired
consultant to assist the city in applying for the Hazard Mitigation Grant that will elevate ground level
homes and reduce flooding;
• 100-7220-52-1100 Studies/Master Plan Updated/Solid Ws – ($23,000) reduction due to part of master plan
payments in current budget year.
• 100-7220-52-1300 Contract Services – decreased by ($3,471) reduction due to switch from EPG to in-house
department management; and the $30,000 Coastal Incentive Grant is carried forward from FY16;
• 100-7220-52-1325 Contract Services - Class - $743 reduction item no longer needed
• 100-7220-53-1100 Supplies & Materials - $1,500 reduction, didn’t need that much.
20180627Budget/Milage Page 101 of 162 20180621/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 7220 51 1100 Salaries & Wages 159,635.00 21,168.00 138,467.00 126,679.16 11,787.84 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 1,900.00 1,100.00 1,000.00 1,200.00
100 7220 51 2100 Health Insurance Benefits 35,244.00 15,628.00 19,616.00 19,616.00 0.00 12,864.27 20,186.06
100 7220 51 2200 FICA Soc Sec Contribution 10,463.00 1,624.00 8,839.00 8,060.42 778.58 5,482.92 6,653.00
100 7220 51 2300 FICA Medicare Contribution 2,447.00 369.00 2,078.00 1,885.06 192.94 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 44,493.00 183,042.00 168,277.18 14,764.82 119,116.12 136,662.50
100 7220 52 1100 Studies/Mstr Plan Upd/Sol 50,000.00 (23,000.00)73,000.00 19,955.00 53,045.00 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)680,095.00 124,937.96 555,157.04 121,306.12 105,921.90
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)869,697.00 297,026.75 572,670.25 244,892.29 247,488.06
COMMUNITY & ECONOMIC DEVELOPMENT - PLANNING & ZONING DIVISION
7220 Planning & Zoning Division
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $119,116 $136,663 $183,042 $227,535 Personnel $227,535
Purchased/Contracted Services $121,306 $105,922 $680,095 $483,610 Purchased/Contracted Services $483,610
Supplies $1,970 $3,237 $4,060 $3,940 Supplies $3,940
Capital Outlays $2,500 $1,667 $0 $0 Capital Outlays $0
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Planning & Zoning Division Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
32%
68%
0%
FY 2019 PLANNING & ZONING DIVISION BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
20180627Budget/Milage Page 102 of 162 20180621/jrl
7300 – Main Street
Statement of Service
The Main Street strives to improve the quality of life for those that live, work, and visit Tybee Island and enhance the
cultural experience while preserving the community's barrier island heritage. The Mission of the Tybee Island Main Street
Program is to:
• Facilitate efforts to revitalize, redevelop, and enhance;
• Create a sense of place and improve the quality of life for residents, business owners, and visitors using the Main
Street Four Point Approach;
• Encourage quality economic growth and development while preserving Tybee Island's unique architectural and
community heritage;
• Support and encourage the arts as a cultural endeavor and economic engine on the Island.
Objectives
1. Implement and promote historic preservation plans
2. Continue to build a strong foundation to sustain ecotourism, including increased bicycle and pedestrian access
3. Build on the existing “Buy Local” campaign, and implement an image campaign that fits Tybee Island’s vision
Main Street Department: Budget $121,277
The Main Street Department’s budget increased by $21,878 from $99,399 to $121,277 from the current year’s budget due
to the following:
• Salary and Benefits increased by $1,823 due to 5% health insurance increase expected in January of 2019.
• Purchased Contracted Services increased by $30,955 from $22,875 to $53,830 due to the following:
o 100-7300-52-1300 Contract Labor – increased by $17,400 due to an on-going project.
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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 42,843.09 1,646.91 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 1,200.00 0.00 1,200.00 1,200.00
100 7300 51 2100 Health Insurance 13,561.00 1,613.00 11,948.00 11,783.70 164.30 10,169.45 10,831.08
100 7300 51 2200 FICA Social Security 2,896.00 63.00 2,833.00 2,710.04 122.96 2,734.81 2,735.06
100 7300 51 2300 FICA Medicare 677.00 15.00 662.00 633.77 28.23 639.55 639.62
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 63,618.07 3,065.93 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 20,000.00 17,400.00 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 4,225.49 (1,025.49)6,200.00 400.00
52 Total 43,830.00 20,955.00 22,875.00 20,313.41 2,561.59 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 121,277.00 21,878.00 99,399.00 86,130.17 13,268.83 95,183.65 94,354.19
MAINSTREET
7300 Main Street FY 2019 Budget
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget Personnel $68,507.00
Personnel $62,981.75 $63,856.51 $1,823.00 $68,507.00 Purchased/Contracted Services $53,830.00
Purchased/Contracted Services $28,163.03 $26,928.77 $22,875.00 $53,830.00 Supplies $8,940.00
Supplies $4,038.87 $3,568.91 $9,840.00 $8,940.00 Capital Outlays $0.00
Capital Outlays $0.00 $0.00 $0.00 $0.00
$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
Main Street Summary of Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
52%41%
7%
FY 2019 MAIN STRFFT BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
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7520 – South Beach District
South Beach District: Budget $58,750
The Parking Department’s budget increased by $33,750 from $25,000 to $58,750 due to the following:
• 100.7520.53.1100 Supplies and Materials - $38,750 budget includes $23,750 increase to purchase additional
Christmas decorations
100 7520 53 1100 Supplies and Material 38,750.00 23,750.00 15,000.00 13,645.00 1,355.00 17,170.00 33,661.68
100 7520 54 1405 S Beach Business District 20,000.00 10,000.00 10,000.00 - 10,000.00 - -
100 7520 54 1406 Salt Meadows Road Project - 0.00 - 2,440.00 (2,440.00)- 1,632.25
58,750.00 33,750.00 25,000.00 16,085.00 8,915.00 17,170.00 35,293.93
SOUTH BEACH DISTRICT
7550 – Downtown Development
The Downtown Development budget is established to provide the Tybee Island’s Downtown Development
Authority expenditures to develop Tybee Island’s down areas of the City.
Downtown Development: Budget $10,000
The will give the Downtown Development Authority $10,000 to implement and manage “Façade Improvement Grant
Program”. The purpose for the program is to encourage renovation and rehabilitation of commercial structures within
the City.
• 100.7550.57.3001 - Payment to Others – The $10,000 budget will be loaned to the Downtown Development
Authority to administer the Façade Improvement Grant Program.
100 7550 57 3001 Payment to others 10,000.00 10,000.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
10,000.00 10,000.00 0.00 0.00 0.00 0.00 0.00
DOWNTOWN DEVELOPMENT AUTHORITY
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7564 – Parking Services
Statement of Service
The mission of the Tybee Island Parking Services department is to provide equitable and quality services and the best
possible parking value to the community by providing the following:
• Pleasant and courteous service.
• A safe and well- maintained parking environment.
• Enforcement that promotes voluntary compliance with parking regulations.
• Efficient and service-oriented sales of parking permits.
• Proactive planning for future parking needs.
Objectives
1. Purchase and implement new pay-by-phone application to better serve parking customers and streamline
collection process.
2. Upgrade hand-held ticket processors to interact with pay-by-phone app.
3. Replace one vehicle.
4. Upgrade conventional meters and kiosks for increased revenue.
5. Increase customer service to promote compliance.
6. Upgrade signage for better understanding.
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Parking Department: Budget $506,048
The Parking Department’s budget decreased by ($73,885) from $579,933 to $506,048 due to the following:
• Salary and Benefits decreased by a net amount increased by $9,665 due to the January, 2018 3% cola increase to
wages and due to the 5% increase in health insurance;
• Purchased Contact Services increased by $79,884 due to the following: o 100.7564.52.1300, Computer Service Contract, increased by $5,847;
o 100.7564-52-2203, Repair & Maint. – Equipment decreased ($3,120);
o 100.7564.52.3203, Cell Phone, $12,000 is added to the budget to purchase new hand held devices for
the new mobile payment services;
o 100.7564.52.3500, Travel & Related Expenses, $1,000 added to the budget for training’
o 100.7564-52-2325, armored car service increased $100 to cover actual used; and
o Supplies increased by $2,266 from $42,616 to $44,882 due to the following:
o 100.7564.53.1100, Supplies & Material increased by $7,200 from $18,800 to $26,000;
o 100.7564-53-1600, small equipment increased by $3,800 to purchase new change machines;
• Capital Outlay decreased by ($15,000) due to the following: o 100.7564.54.2200, vehicles decreased by ($15,000) to $0.00. The department is requesting to purchase
a truck in the FY2019 budget year; however, it is not included in the budget at this time.
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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 95,093.02 (2,684.02)88,843.04 91,433.35
100 7564 51 1200 Part Time/Seasonal Wages 75,000.00 1,389.00 73,611.00 92,686.11 (19,075.11)60,215.67 74,385.06
100 7564 51 1300 Overtime 1,500.00 0.00 1,500.00 2,266.57 (766.57)1,039.92 3,678.79
100 7564 51 1400 Employee Benefits 2,400.00 0.00 2,400.00 1,200.00 1,200.00 - 1,200.00
100 7564 51 2100 Health Insurance Benefits 21,629.00 2,871.00 18,758.00 18,690.00 68.00 14,853.56 17,410.68
100 7564 51 2200 FICA Soc Sec Contribution 10,883.00 348.00 10,535.00 12,229.25 (1,694.25)9,305.31 10,583.41
100 7564 51 2300 FICA Medicare Contributio 2,545.00 81.00 2,464.00 2,859.98 (395.98)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 9,665.00 215,034.00 237,165.29 (22,131.29)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 4,320.17 (1,193.17)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)257,283.00 212,293.84 44,989.16 211,489.24 187,078.93
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 48,990.20 1,009.80 - 55,678.89
54 Total - (65,000.00)65,000.00 63,990.20 1,009.80 - 70,678.89
Grand Total 506,048.00 (73,885.00)579,933.00 549,422.50 30,510.50 440,558.81 522,354.99
PARKING SERVICES
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7564 Parking Services
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget
Personnel $189,328 $211,447 $215,034 $224,699 Personnel $224,699
Purchased/Contracted Services $211,489 $187,079 $257,283 $236,467 Purchased/Contracted Services $236,467
Supplies $39,741 $53,150 $42,616 $44,882 Supplies $44,882
Capital Outlays $0 $70,679 $65,000 $0 Capital Outlays $0
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
Parking Services Summary of
Fxpenditures
Personnel Purchased/Contracted Services
Supplies Capital Outlays
44%
47%
9%
FY 2019 PARKING SFRVICFS BUDGFT
FXPFNDITURFS
Personnel Purchased/Contracted Services Supplies Capital Outlays
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Debt Service and Other Financing Uses
Debt Service: Budget $0
This section of the budget is used to report the principle and interest payment of all outstanding loans related to the
General Fund. Debt service decreased by ($9,550) to $0.00 because the loans were paid off in the current year.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 8000 58 1125 Principle - Phone System - 0.00 - - 0.00 16,971.06 13,050.62
100 8000 58 1145 Note Payable -DPW Current - (9,530.00)9,530.00 9,528.86 1.14 55,709.27 56,629.90
100 8000 58 2230 Interest Expense - Public - (20.00)20.00 19.56 0.44 1,581.25 660.62
100 8000 58 2235 Interest Expense -Phone S - 0.00 - - 0.00 680.06 187.72
TOTAL DEBT SERVICE - (9,550.00)9,550.00 9,548.42 1.58 74,941.64 70,528.86
DEBT SERVICE
Other Financing Uses: Budget $697,974
This section of the budget is used to record transfers out of the General Fund to other funds. The transfers out of the
General Fund budget increased by $36,732 from $661,242 to $697,974 due to the following:
• 100.9000.57.9001, Contingency is established for $114,018 for an emergency;
• 100.9000.57.9010, Contingency is established for $40,000 in order to equalize employee pay;
• 100.9000.61.1001, Transfer Out to the Solid Waste Collection Fund is increased by $16,674 from
$264,050 to $280,724; the money is used to pay for yard waste removal service cost paid by the City for
residents and to cover the cost for services discounted by the City to senior citizens and citizens with
homestead exemptions;
• 100.9000.61.1002, Transfer Out to the Emergency 911 Telephone fund increased by $1,576, from $289,692
to $291,268.
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 9000 57 4000 Bad Debt Expense - 0.00 - - 0.00 - 6,447.00
100 9000 57 9001 contingencies 40,000.00 40,000.00 - - 0.00 - -
100 9000 57 9010 Contingencies - Pay Equity 85,982.00 85,982.00 - - 0.00 - -
100 9000 61 1001 Trans out Solid Waste Fun 280,724.00 16,674.00 264,050.00 - 264,050.00 - 183,029.98
100 9000 61 1002 Trans out E911 Fund 291,268.00 1,576.00 289,692.00 - 289,692.00 318,276.00 286,932.84
100 9000 61 1220 Transfer to Grant Fund 22 - (107,500.00)107,500.00 - 107,500.00 - 224,682.73
100 9000 61 1340 Transfer to Capital Grant - 0.00 - - 0.00 - 100,400.00
100 9000 61 1555 Trans out River's End RV - 0.00 - - 0.00 - 27,946.00
TOTAL OTHER FINANCING USES 697,974.00 36,732.00 661,242.00 - 661,242.00 318,276.00 829,438.55
OTHER FINANCING USES
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2 0 1 8 0 6 2 7 B u d g e t / M i l a g e P a g e 1 1 2 o f 1 6 2 2 0 1 8 0 6 2 1 / j r l
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2018 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.
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 21,845.59 3,154.41 27,427.93 27,760.65
215 0000 34 2520 E911 Residential/Commercial 35,000.00 (3,000.00)32,000.00 30,246.85 1,753.15 32,323.08 35,695.90
34 Total CHARGES FOR SERVICES 62,000.00 (5,000.00)57,000.00 52,092.44 4,907.56 59,751.01 63,456.55
215 0000 39 1201 Transfers In General Fund 291,268.00 (1,576.00)289,692.00 0.00 289,692.00 318,276.00 286,932.84
39 Total OTHER FINANCING SOURCES 291,268.00 (1,576.00)289,692.00 0.00 289,692.00 318,276.00 286,932.84
Grand Total 353,268.00 (6,576.00)346,692.00 52,092.44 294,599.56 378,027.01 350,389.39
EMERGENCY 911 TELEPHONE FUND 215
o
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o
o
o
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 2,828.00 222,525.00 226,952.47 (4,427.47)211,936.90 220,392.10
215 3210 51 1300 Overtime 7,000.00 0.00 7,000.00 6,242.47 757.53 16,118.75 7,961.58
215 3210 51 1400 Employee Benefits 1,200.00 0.00 1,200.00 1,100.00 100.00 - 1,200.00
215 3210 51 2100 Health Insurance Benefits 52,160.00 3,197.00 48,963.00 48,907.40 55.60 33,844.30 44,262.25
215 3210 51 2200 FICA Soc Sec 14,620.00 315.00 14,305.00 14,514.46 (209.46)14,097.64 14,202.67
215 3210 51 2300 FICA Medicare 3,419.00 73.00 3,346.00 3,264.22 81.78 3,297.08 3,321.56
215 3210 51 2400 Retirement Contributions 22,511.00 3,196.00 19,315.00 17,701.53 1,613.47 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 11,876.00 317,392.00 319,341.42 (1,949.42)302,452.82 315,235.43
215 3210 52 3100 Property & Liability Insu 1,000.00 700.00 300.00 300.00 0.00 53.87 230.00
215 3210 52 3201 Telephones 15,000.00 (7,000.00)22,000.00 11,574.46 10,425.54 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 3,000.00 3,000.00 - - 0.00 - -
52 Total 21,000.00 (8,300.00)29,300.00 12,810.46 16,489.54 11,932.27 13,201.31
215 3210 53 1600 Small Equipment 3,000.00 3,000.00 - 3,689.73 (3,689.73)- -
- 0.00 - - 0.00 - -
53 Total 3,000.00 3,000.00 - 3,689.73 (3,689.73)- -
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 353,268.00 6,576.00 346,692.00 335,841.61 10,850.39 360,228.21 374,279.86
EMERGENCY 911 TELEPHONE FUND 215
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
93%
6%1%
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2 0 1 8 0 6 2 7 B u d g e t / M i l a g e P a g e 1 1 6 o f 1 6 2 2 0 1 8 0 6 2 1 / j r l
$-
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
$2,500,000.00
$3,000,000.00
$3,500,000.00
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Hotel-Motel Excise Tax Budget vs Actual FY2005 to FY2018
Actual Budget
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 86,537 117,691 112,150 111,799
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 37,129 163,687 117,489 193,087 234,721 206,195 243,879
April 118,181 87,779 106,226 113,384 69,331 61,980 95,968 192,038 189,640 218,530 256,410 263,601 276,694 272,579
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 2,192,919
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COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2018 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.
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 ACTUAL
BUDGET
BALANCE ACTUAL ACTUAL
275 0000 31 4100 Hotel / Motel Tax 3,100,000.00 41,234.00 3,058,766.00 2,105,914.45 952,851.55 3,107,135.54 3,066,764.67
275 0000 31 9900 Late Charges 7,000.00 (18,000.00)25,000.00 5,821.80 19,178.20 25,441.45 13,362.62
GRAND TOTAL 3,107,000.00 23,234.00 3,083,766.00 2,111,736.25 972,029.75 3,132,576.99 3,080,127.29
HOTEL-MOTEL EXCISE TAX REVENUE
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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
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 fund1,037,738.00 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 Fund1,553,500.00 11,617.00 1,541,883.00 981,295.69 560,587.31 1,566,287.00 1,540,063.63
TOTAL HOTEL-MOTEL EXPENDITURES 3,107,000.00 23,234.00 3,083,766.00 1,962,591.38 1,121,174.62 3,132,576.99 3,080,127.29
HOTEL-MOTEL EXCISE TAX FUND 275 EXPENDITURES
Trade Center
Chamber of
Commerce City of Tybee
515,762$ 1,037,738$ 1,553,500$
Trade Center ,
17%
Chamber of
Commerce , 33%
City of Tybee,
50%
FY2019 Hotel Motel Tax Expenditure Budget
Trade Center Chamber of Commerce City of Tybee
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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.
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 51.50 108.50 194.23 180.10
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 51.50 447,730.50 194.23 180.10
FUND 321 SPLOST 2003 REVENUE
FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUNDDEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
321 3210 54 1310 Capital Police Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4210 54 1400 Street & Sidewalk Paving 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4210 54 1401 Street Paving - Jones Ave 0.00 0.00 0.00 0.00 0.00 0.00 0.00
321 4970 54 2500 Marsh Hen Trail TE Match 0.00 (1,634.00)1,634.00 0.00 1,634.00 6,363.00 0.00
321 6172 57 2001 Marine Science Center 435,000.00 (10,874.00)445,874.00 15,988.75 429,885.25 29,033.80 3,047.11
321 9000 61 1000 Contingency 274.00 0.00 274.00 0.00 274.00 0.00 0.00
TOTAL SPLOST 2003 EXPENDITURES 435,274.00 (12,508.00)447,782.00 15,988.75 431,793.25 35,396.80 3,047.11
FUND 321 SPLOST 2003 EXPENDITURES
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YTD TOTAL 570,726.58 742,878.65 785,544.65 680,972.82
SPLOST 2014 ACTUAL MONTHLY COLLECTIONS
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FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
Actual Revenue $570,727 $742,879 $785,545 $805,844 $740,000
Actual Expenses $220,547 $704,994 $503,662 $925,790 $904,287
Yearend Carryforward Revenue $350,179 $388,064 $669,947 $550,000 $385,713
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
SPLOST 2014 Capital Project Fund
Actual Revenues vs Actual Expenses by Fiscal Year
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COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2019 & Budget Request =Represents the Department Head’s fiscal year 2018 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.
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 550,000.00 199,793.00 350,207.00 0.00 350,207.00 0.00 0.00
TOTAL SPLOST 2014 REVENUE 1,290,500.00 199,993.00 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 2014 EXPENDITURE BUDGET
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 268,000.00 (27,925.00)295,925.00 294,500.00 1,425.00 27,020.00 110,000.00
3510 Total 283,000.00 (12,925.00)295,925.00 294,500.00 1,425.00 211,559.30 141,887.79
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 13,596.00 (19,369.00)32,965.00 19,368.99 13,596.01 10,091.46 1,785.92
4970 Total 13,596.00 (19,369.00)32,965.00 19,368.99 13,596.01 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 0.00 (164,710.00)164,710.00 165,009.36 (299.36)0.00 0.00
322 6125 54 2105 Beach Crossovers 140,270.00 3,529.33 136,740.67 59,760.83 76,979.84 0.00 0.00
6125 Total 140,270.00 (161,180.67)301,450.67 224,770.19 76,680.48 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 (177,055.59)177,055.59 153,459.30 23,596.29 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 (177,055.59)203,168.59 153,459.30 49,709.29 206,140.45 41,516.81
322 9000 61 1000 Contingency 386,213.00 386,213.00 0.00 0.00 0.00 0.00 0.00
9000 Total 386,213.00 386,213.00 0.00 0.00 0.00 0.00 0.00
Grand Total SPLOST 2014 Expenditures 1,290,500.00 (120,009.26)1,410,509.26 925,790.02 484,719.24 704,994.12 503,661.94
Fire Department
FUND 322 SPLOST 2014 EXPENDITURES
Police Department
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)
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 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 1,141,000.00 979,616.97 161,383.03 1,080,106.35 1,154,091.04
505 0000 34 4215 Capital Cost Recovery 20,000.00 5,000.00 15,000.00 25,130.50 (10,130.50)26,000.00 20,000.00
505 0000 34 4255 Sewer charges 1,510,497.00 61,497.00 1,449,000.00 1,396,114.87 52,885.13 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 13,399.80 (6,899.80)14,561.20 7,773.60
505 0000 34 6902 Other fees - stubbing fees 5,000.00 0.00 5,000.00 9,055.40 (4,055.40)9,336.80 5,500.00
505 0000 34 6903 Aid to Construction 20,000.00 5,000.00 15,000.00 42,134.00 (27,134.00)48,602.00 21,402.00
505 0000 34 6904 Delinquent Charges 30,000.00 5,000.00 25,000.00 33,690.50 (8,690.50)35,430.00 30,780.00
505 0000 34 6906 Other Fees - Setup/Cut on 7,000.00 0.00 7,000.00 8,556.68 (1,556.68)7,085.00 9,550.00
34 Total CHARGES FOR SERVICE 2,790,322.00 126,422.00 2,663,900.00 2,507,698.72 156,201.28 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 6,217.00 170,000.00 182,313.46 (12,313.46)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 0.00 500.00 448.00 52.00 354.16 704.00
38 Total MISCELLAENOUS INCOME 176,717.00 6,217.00 170,500.00 182,761.46 (12,261.46)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 359,283.00 146,605.00 212,678.00 0.00 212,678.00 0.00 0.00
39 Total OTHER FINANCIING SOURCES 359,283.00 (1,756,132.00)2,115,415.00 0.00 2,115,415.00 0.00 0.00
Grand Total 3,326,397.00 (1,623,618.00)4,950,015.00 2,690,514.50 2,259,500.50 2,921,218.73 3,113,908.36
WATER AND SEWER ENTERPISE FUND REVENUES
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 1512 51 1100 Salaries & Wages 46,228.00 666.00 45,562.00 46,770.41 (1,208.41)44,487.79 26,416.00
505 1512 51 1300 Overtime 500.00 (476.00)976.00 1,475.22 (499.22)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 10,886.60 1,045.40 9,827.26 7,820.26
505 1512 51 2200 FICA Soc Sec Contribution 2,920.00 64.00 2,856.00 2,862.41 (6.41)2,621.52 1,657.00
505 1512 51 2300 FICA Medicare Contributio 683.00 15.00 668.00 669.46 (1.46)613.09 388.00
505 1512 51 2400 Retirement Contributions 4,465.00 135.00 4,330.00 3,682.87 647.13 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 PERSONNEL COSTS 68,856.00 1,785.00 67,071.00 66,922.97 148.03 62,796.84 39,452.29
505 1512 52 3100 Property & Liability Insu 100.00 50.00 50.00 50.00 0.00 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 - 0.00 - - 0.00 - -
505 1512 52 3500 Travel & Related 500.00 (700.00)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 - (1,767.00)1,767.00 - 1,767.00 - -
505 1512 52 3901 Service Charges, Late Fee 12,000.00 0.00 12,000.00 8,473.00 3,527.00 10,053.17 7,834.03
52 Total PURCHASED CONTRACTED SERVICES 28,600.00 4,783.00 23,817.00 11,741.08 12,075.92 27,085.68 11,121.91
505 1512 53 1100 Supplies & Materials 700.00 (100.00)800.00 268.89 531.11 667.00 531.63
505 1512 53 1720 Uniforms 200.00 (33.00)233.00 232.69 0.31 - -
53 Total SUPPLIES 900.00 (133.00)1,033.00 501.58 531.42 667.00 531.63
505 1512 57 4000 Bad Debt Expense 1,000.00 (1,424.00)2,424.00 - 2,424.00 786.99 -
57 Total PAYMENT TO OTHERS 1,000.00 (1,424.00)2,424.00 - 2,424.00 786.99 -
Grand Total 99,356.00 5,011.00 94,345.00 79,165.63 15,179.37 91,336.51 51,105.83
FINANCE - ADMINISTRATION
70%
29%
1%
FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
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2 0 1 8 0 6 2 7 B u d g e t / M i l a g e P a g e 1 3 9 o f 1 6 2 2 0 1 8 0 6 2 1 / 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
505 4310 51 1100 Salaries & Wages 249,507.00 24,786.00 224,721.00 228,806.56 (4,085.56)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 7,608.61 7,391.39 8,959.65 11,068.47
505 4310 51 1400 Employee Benefits 6,000.00 (1,200.00)7,200.00 4,800.00 2,400.00 4,800.00 4,800.00
505 4310 51 2100 Health Insurance Benefits 61,514.00 8,330.00 53,184.00 53,004.27 179.73 38,621.83 40,773.79
505 4310 51 2200 FICA Contributions 16,888.00 1,579.00 15,309.00 15,009.40 299.60 14,437.37 14,564.29
505 4310 51 2300 FICA Medicare Contributio 3,950.00 370.00 3,580.00 3,510.34 69.66 3,376.55 3,406.33
505 4310 51 2400 Retirement Contributions 19,431.00 631.00 18,800.00 17,228.53 1,571.47 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 PERSONNEL COSTS 379,531.00 36,873.00 342,658.00 334,376.73 8,281.27 313,120.10 321,624.98
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)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 6,000.00 (4,000.00)10,000.00 6,343.04 3,656.96 12,024.03 4,623.64
505 4310 52 1310 Water Analysis 65,000.00 7,273.00 57,727.00 56,629.05 1,097.95 29,181.76 22,205.82
505 4310 52 1325 Contract Services - Class - (43,200.00)43,200.00 - 43,200.00 - -
505 4310 52 2110 Dumping Charges 45,000.00 0.00 45,000.00 35,210.73 9,789.27 28,443.21 29,314.93
505 4310 52 2200 Termite/ Pest control WW - (500.00)500.00 - 500.00 - -
505 4310 52 2201 Repair & Maintain - Bldgs 1,000.00 (4,000.00)5,000.00 550.22 4,449.78 2,203.22 451.51
505 4310 52 2202 Repair & Maintain - Vehic 5,000.00 (10,000.00)15,000.00 - 15,000.00 3,867.14 2,422.17
505 4310 52 2203 Repair & Maintain - Equip 50,000.00 (115,000.00)165,000.00 151,175.96 13,824.04 46,372.05 47,463.81
505 4310 52 2205 Repair & Maint -Infrastru 100,000.00 (50,000.00)150,000.00 59,322.26 90,677.74 171,947.57 129,042.80
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 10,000.00 4,000.00 6,000.00 1,594.20 4,405.80 3,985.17 8,610.20
505 4310 52 3100 Property & Liability Ins 38,000.00 0.00 38,000.00 38,000.00 0.00 30,867.72 37,601.17
505 4310 52 3201 Telephones 800.00 0.00 800.00 785.21 14.79 1,158.64 1,271.85
505 4310 52 3202 Fax/Data Lines 500.00 (100.00)600.00 - 600.00 433.42 455.91
505 4310 52 3220 Postage & Freight 2,500.00 (2,500.00)5,000.00 4,044.84 955.16 301.33 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 1,729.95 1,270.05 2,341.84 1,492.00
52 Total PURCHASED CONTRACTED SERVICES336,900.00 (229,027.00)565,927.00 376,190.84 189,736.16 376,751.75 360,406.22
505 4310 53 1100 Supplies & Materials 42,000.00 (8,000.00)50,000.00 40,968.89 9,031.11 41,930.97 42,291.62
505 4310 53 1230 Electricity 145,000.00 5,000.00 140,000.00 125,089.78 14,910.22 166,170.37 140,255.98
505 4310 53 1270 Gasoline & Diesel Fuel 6,000.00 (4,000.00)10,000.00 4,536.87 5,463.13 1,271.93 2,427.23
505 4310 53 1600 Small Equipment 5,000.00 (1,000.00)6,000.00 3,524.94 2,475.06 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 2,000.00 0.00 2,000.00 1,476.15 523.85 2,020.29 1,413.27
505 4310 53 1730 Ultraviolet Disinfection 2,200.00 (73.00)2,273.00 2,272.36 0.64 34,538.13 44,943.58
505 4310 53 1740 Sludge Belt Press Parts 10,000.00 (5,000.00)15,000.00 10,628.01 4,371.99 24,839.26 20,349.57
53 Total SUPPLIES 214,200.00 (14,573.00)228,773.00 188,497.00 40,276.00 283,262.36 257,849.25
505 4310 54 1400 Infrastructure (PRESS)- 0.00 - - 0.00 411,026.88 14,116.60
505 4310 54 1401 Sewer Line Rehab & Improv 27,000.00 (148,000.00)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 CAPITAL OUTLAY 267,000.00 (703,000.00)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 11,142.96 57.04 9,281.09 11,142.96
505 4310 55 1008 Indirect Allocation - P 3,512.00 (88.00)3,600.00 3,511.92 88.08 1,243.32 3,511.92
505 4310 55 1010 Indirect Allocation - Acc 40,906.00 6.00 40,900.00 40,905.96 (5.96)28,731.84 40,905.96
55 Total INDIRECT 55,561.00 (139.00)55,700.00 55,560.84 139.16 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 DEPRECIATION 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 PAYMENT TO OTHERS - 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 2,121.39 378.61 - -
58 Total DEBT SERVICE 7,200.00 4,700.00 2,500.00 2,121.39 378.61 38,795.54 3,147.81
Grand Total 1,660,392.00 (1,205,166.00)2,865,558.00 1,513,911.55 1,351,646.45 3,653,626.41 1,462,236.91
SEWER ADMINSTRATION
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FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget 31%
28%
18%
1%
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FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 4410 51 1100 Salaries & Wages 195,277.00 14,804.00 180,473.00 117,460.88 63,012.12 178,651.60 180,691.81
505 4410 51 1300 Overtime 15,000.00 0.00 15,000.00 13,120.01 1,879.99 13,260.25 12,850.92
505 4410 51 1400 Employee Benefits 6,000.00 0.00 6,000.00 3,800.00 2,200.00 4,800.00 4,800.00
505 4410 51 2100 Health Insurance Benefits 53,670.00 18,910.00 34,760.00 34,755.95 4.05 34,055.04 39,352.40
505 4410 51 2200 Social Security Contribut 13,409.00 918.00 12,491.00 8,403.88 4,087.12 12,053.54 12,266.11
505 4410 51 2300 FICA Medicare Contributio 3,136.00 215.00 2,921.00 1,965.32 955.68 2,818.93 2,868.60
505 4410 51 2400 Retirement Contributions 16,250.00 (6,510.00)22,760.00 20,862.27 1,897.73 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 PERSONNEL COSTS 320,340.00 31,288.00 289,052.00 213,713.11 75,338.89 280,533.83 288,985.86
505 4410 52 1202 Engineering/studies servi - (8,000.00)8,000.00 - 8,000.00 8,264.80 4,253.42
505 4410 52 1201 Engineering/Permits 8,000.00 8,000.00 - - 0.00 - -
505 4410 52 1300 Computer Svc Contracts 5,000.00 0.00 5,000.00 1,211.25 3,788.75 2,410.79 5,771.64
505 4410 52 1310 Water Analysis 12,500.00 0.00 12,500.00 7,859.00 4,641.00 1,168.80 12,983.64
505 4410 52 2201 Repair & Maintain - Build 2,000.00 (2,500.00)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 3,051.72 1,948.28 5,610.67 4,745.80
505 4410 52 2203 Repair & Maintain - Equip 40,000.00 (1,500.00)41,500.00 38,143.06 3,356.94 34,377.14 28,490.14
505 4410 52 2205 Repair & Maint- Infrastru 35,000.00 (5,000.00)40,000.00 36,124.08 3,875.92 58,904.88 31,604.59
505 4410 52 3100 Property & Liability Insu 38,000.00 0.00 38,000.00 33,885.83 4,114.17 22,970.59 27,744.40
505 4410 52 3201 Telephone 2,600.00 (20.00)2,620.00 2,521.40 98.60 449.58 2,817.43
505 4410 52 3220 Postage & Freight 2,500.00 0.00 2,500.00 2,500.00 0.00 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 1,500.00 (1,000.00)2,500.00 1,271.93 1,228.07 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 1,500.00 (500.00)2,000.00 535.00 1,465.00 347.00 710.00
505 4410 52 3901 Fees and Service Charges - 0.00 - 7.00 (7.00)- -
505 4410 52 3920 Safety Equipment 1,000.00 (1,000.00)2,000.00 694.93 1,305.07 1,489.06 626.26
505 4410 52 3950 Water Conservation Measur 500.00 (880.00)1,380.00 - 1,380.00 3,226.14 -
52 Total PURCHASED CONTRACTED SERVICES166,200.00 (14,300.00)180,500.00 137,736.05 42,763.95 154,009.67 139,374.11
505 4410 53 1100 Supplies & Materials 20,000.00 (20,000.00)40,000.00 36,611.84 3,388.16 15,250.90 16,086.76
505 4410 53 1102 Fire hydrants, gates, val 2,500.00 0.00 2,500.00 - 2,500.00 - -
505 4410 53 1210 Water/Sewer Charges 35,000.00 0.00 35,000.00 22,414.19 12,585.81 37,860.18 39,288.36
505 4410 53 1230 Electricity 45,000.00 (5,000.00)50,000.00 35,700.26 14,299.74 44,904.72 50,222.42
505 4410 53 1270 Gasoline & Diesel Fuel 13,000.00 1,000.00 12,000.00 11,815.57 184.43 10,578.75 12,146.67
505 4410 53 1560 Inventory - Water Meters&14,000.00 (4,000.00)18,000.00 12,957.30 5,042.70 9,592.72 12,556.34
505 4410 53 1600 Small equipment 3,000.00 (1,000.00)4,000.00 2,014.93 1,985.07 857.38 163.52
505 4410 53 1720 Uniform /Clothing 2,500.00 500.00 2,000.00 1,581.41 418.59 1,995.68 1,491.52
53 Total SUPPLIES 135,000.00 (28,500.00)163,500.00 123,095.50 40,404.50 121,040.33 131,955.59
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)1,200,000.00 479,237.25 720,762.75 - 845,499.20
505 4410 54 2107 Jones Avenue Water Line - 0.00 - - 0.00 23,210.00 -
54 Total CAPITAL OUTLAY 500,000.00 (700,000.00)1,200,000.00 480,283.83 719,716.17 23,210.00 845,499.20
505 4410 55 1005 Indirect Allocation - A 14,143.00 (57.00)14,200.00 14,142.96 57.04 7,853.23 14,142.96
505 4410 55 1008 Indirect Allocation - P 8,346.00 (54.00)8,400.00 8,346.00 54.00 1,243.32 8,346.00
505 4410 55 1010 Indirect Allocation - Acc 51,920.00 (80.00)52,000.00 51,919.92 80.08 28,731.84 51,919.92
55 Total INDIRECT 74,409.00 (191.00)74,600.00 74,408.88 191.12 37,828.39 74,408.88
505 4410 56 1000 Depreciation 250,000.00 250,000.00 - - 0.00 - 201,113.78
56 Total DEPRECIATION 250,000.00 250,000.00 - - 0.00 - 201,113.78
505 4410 57 4000 Bad debt - 0.00 - 923.04 (923.04)132.26 361.99
57 Total PAYMENT TO OTHERS - 0.00 - 923.04 (923.04)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 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 61,300.00 61,300.00 - 57,634.81 (57,634.81)- 69,136.78
505 4410 58 2225 Interest Exp GEFA2013L35W 19,400.00 (16,100.00)35,500.00 17,072.12 18,427.88 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 20,000.00 14,000.00 6,000.00 5,859.70 140.30 - 44.33
505 4410 58 3000 Bond Admin Cost - 0.00 - - 0.00 7,375.68 46,821.99
58 Total DEBT SERVICE 120,700.00 39,240.00 81,460.00 80,566.63 893.37 112,519.22 143,389.60
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 CAPITAL OUTLAY FIXED ASSETS AJE - 0.00 - - 0.00 (1,452,100.57) (937,160.35)
Grand Total 1,566,649.00 (423,463.00)1,990,112.00 1,110,727.04 879,384.96 (722,826.87) 887,928.66
GRAND TOTAL WATER & SEWER 3,326,397.00 (1,623,618.00) 4,950,015.00 2,680,695.58 2,269,319.42 3,022,136.05 2,401,271.40
WATER ADMINISTRATION
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FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget
20%
10%
9%
5%
16%
8%
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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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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
5 4 0 0 0 0 0 3 4 4 1 1 0 S o l i d W a s t e C o l l e c t i o n C h r g 4 8 7 , 3 0 5 . 0 0 4 1 , 4 0 5 . 0 0 4 4 5 , 9 0 0 . 0 0 4 2 7 , 3 0 9 . 9 5 1 8 , 5 9 0 . 0 5 4 9 8 , 8 5 5 . 0 2 4 5 4 , 3 9 7 . 2 8
5 4 0 0 0 0 0 3 4 4 1 1 2 C o m p a c t o r s - L o v e l l S t r e e t 3 1 , 0 5 9 . 0 0 2 , 1 5 9 . 0 0 2 8 , 9 0 0 . 0 0 2 6 , 8 5 6 . 0 0 2 , 0 4 4 . 0 0 7 , 0 5 3 . 8 5 2 8 , 4 5 6 . 5 6
5 4 0 0 0 0 0 3 4 4 1 1 5 G a r b a g e - S t e v e n s D a y 1 3 0 , 6 6 2 . 0 0 ( 1 7 , 7 3 8 . 0 0 ) 1 4 8 , 4 0 0 . 0 0 1 1 6 , 2 9 1 . 9 4 3 2 , 1 0 8 . 0 6 3 0 , 2 2 5 . 4 3 1 2 1 , 1 1 7 . 3 6
5 4 0 0 0 0 0 3 4 4 1 2 0 R e c y c l i n g - F u l l l P r i c e 1 7 2 , 4 3 1 . 0 0 1 2 , 8 3 1 . 0 0 1 5 9 , 6 0 0 . 0 0 1 5 2 , 5 3 4 . 4 9 7 , 0 6 5 . 5 1 1 1 2 , 5 4 9 . 8 9 1 6 0 , 6 9 9 . 0 0
5 4 0 0 0 0 0 3 4 4 1 2 3 R e c y c l e - $ 0 f o r H o m e s t e a d 4 7 , 6 5 9 . 0 0 4 7 , 6 5 9 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0
5 4 0 0 0 0 0 3 4 4 1 2 5 R e c y c l i n g - D i s c t S t e v e n D a 0 . 0 0 ( 5 6 , 0 0 0 . 0 0 ) 5 6 , 0 0 0 . 0 0 4 2 , 3 5 6 . 3 5 1 3 , 6 4 3 . 6 5 1 1 , 1 0 4 . 0 8 4 4 , 2 9 4 . 0 3
5 4 0 0 0 0 0 3 4 4 1 3 0 R e c y c l e d M a t e r i a l s R e v e n u e 4 , 0 0 0 . 0 0 4 , 0 0 0 . 0 0 0 . 0 0 4 , 2 6 0 . 5 0 ( 4 , 2 6 0 . 5 0 ) 2 , 5 5 8 . 3 0 2 , 5 7 1 . 9 0
5 4 0 0 0 0 0 3 4 4 1 3 1 O t h e r I n c o m e 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 ( 2 6 0 . 3 0 )
5 4 0 0 0 0 0 3 4 4 1 3 2 G a r b a g e S u r c h a r g e 4 4 , 1 2 5 . 0 0 4 , 3 2 5 . 0 0 3 9 , 8 0 0 . 0 0 3 8 , 8 3 3 . 8 4 9 6 6 . 1 6 3 9 , 2 5 7 . 9 2 4 1 , 1 1 9 . 1 9
3 4 T o t a l 9 1 7 , 2 4 1 . 0 0 3 8 , 6 4 1 . 0 0 8 7 8 , 6 0 0 . 0 0 8 0 8 , 4 4 3 . 0 7 7 0 , 1 5 6 . 9 3 7 0 1 , 6 0 4 . 4 9 8 5 2 , 3 9 5 . 0 2
5 4 0 0 0 0 0 3 9 1 2 0 1 T r a n s f e r s i n G e n e r a l F u n d 2 6 , 9 0 3 . 0 0 5 5 3 . 0 0 2 6 , 3 5 0 . 0 0 0 . 0 0 2 6 , 3 5 0 . 0 0 0 . 0 0 0 . 0 0
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5 4 0 0 0 0 0 3 9 1 2 4 2 T r a n s f e r G e n F d R e c y c l e H o m 3 2 , 8 7 9 . 0 0 2 , 1 7 9 . 0 0 3 0 , 7 0 0 . 0 0 0 . 0 0 3 0 , 7 0 0 . 0 0 0 . 0 0 0 . 0 0
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5 4 0 0 0 0 0 3 9 1 2 4 4 T r a n s f e r I n G a r b a g e H o m e s t e 5 4 , 8 3 5 . 0 0 3 , 6 3 5 . 0 0 5 1 , 2 0 0 . 0 0 0 . 0 0 5 1 , 2 0 0 . 0 0 0 . 0 0 2 6 , 7 8 3 . 7 4
5 4 0 0 0 0 0 3 9 1 2 4 5 T r a n s f e r C o m p a c t o r - A t l a n t i c 1 5 , 4 1 7 . 0 0 3 1 7 . 0 0 1 5 , 1 0 0 . 0 0 0 . 0 0 1 5 , 1 0 0 . 0 0 0 . 0 0 0 . 0 0
5 4 0 0 0 0 0 3 9 1 3 0 0 P r i o r Y r F u n d B a l a n c e 0 . 0 0 ( 2 8 , 0 0 0 . 0 0 ) 2 8 , 0 0 0 . 0 0 0 . 0 0 2 8 , 0 0 0 . 0 0 0 . 0 0 0 . 0 0
3 9 T o t a l 2 8 0 , 7 2 4 . 0 0 ( 1 1 , 3 2 6 . 0 0 ) 2 9 2 , 0 5 0 . 0 0 0 . 0 0 2 9 2 , 0 5 0 . 0 0 0 . 0 0 1 8 3 , 0 2 9 . 9 8
G r a n d T o t a l 1 , 1 9 7 , 9 6 5 . 0 0 2 7 , 3 1 5 . 0 0 1 , 1 7 0 , 6 5 0 . 0 0 8 0 8 , 4 4 3 . 0 7 3 6 2 , 2 0 6 . 9 3 7 0 1 , 6 0 4 . 4 9 1 , 0 3 5 , 4 2 5 . 0 0
S O L I D W A S T E C O L L E C T I O N E N T E R P R I S E R E V E N U E
2 0 1 8 0 6 2 7 B u d g e t / M i l a g e P a g e 1 4 8 o f 1 6 2 2 0 1 8 0 6 2 1 / 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
540 1512 51 1100 Salaries & Wages 19,500.00 0.00 19,500.00 19,500.00 0.00 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 0.00 1,055.00 969.41
540 1512 51 2300 FICA Medicare Contributio 500.00 200.00 300.00 300.00 0.00 247.00 226.23
540 1512 51 2400 Retirement Contributions 2,900.00 1,300.00 1,600.00 1,600.00 0.00 2,862.00
540 1512 51 2700 Workers Compensation - (120.00)120.00 120.00 0.00
540 1512 51 2910 Wellness Incenative - 0.00 - - 0.00 - -
51 Total 33,200.00 1,380.00 31,820.00 26,430.20 5,389.80 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)612,000.00 507,499.55 104,500.45 584,584.13 602,530.50
540 4520 52 2112 Compactors - @ Lovell Str 31,059.00 (6,941.00)38,000.00 24,239.47 13,760.53 - 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)225,600.00 189,505.00 36,095.00 - 225,210.19
540 4520 52 2115 Compactors - Altantic St 16,172.00 4,172.00 12,000.00 6,550.43 5,449.57 - 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 9,798.00 138,000.00 115,269.90 22,730.10 - 137,638.80
540 4520 52 3220 Postage & Freight 6,000.00 (2,000.00)8,000.00 3,146.78 4,853.22 - 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)1,115,200.00 855,262.70 259,937.30 612,701.71 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 4,374.96 25.04 2,467.68 4,374.96
540 4520 55 1008 Indirect Allocation - Payroll 630.00 0.00 630.00 630.96 (0.96)- 630.96
540 4520 55 1010 Indirect Allocation - Accounting 16,100.00 0.00 16,100.00 16,056.96 43.04 8,276.16 16,056.96
55 Total 21,130.00 0.00 21,130.00 21,062.88 67.12 10,743.84 21,062.88
540 4520 57 4000 Bad Debts - (2,000.00)2,000.00 292.14 1,707.86 (138.38) 260.34
57 Total - (2,000.00)2,000.00 292.14 1,707.86 (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 1,170,650.00 903,047.92 267,602.08 703,199.70 1,062,841.14
SOLID WASTE COLLECTION ENTERPRISE EXPENSES
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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
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 INTERGOVERMENTAL REVENUE 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 1,218,269.96 56,730.04 1,191,607.30 1,247,940.27
555 0000 34 7521 Camp Tent Site 68,000.00 0.00 68,000.00 60,980.27 7,019.73 67,308.20 78,062.73
555 0000 34 7522 Cabin Rental Taxable 185,000.00 0.00 185,000.00 143,157.97 41,842.03 178,058.59 177,065.72
555 0000 34 7524 Cabin GA Sales Tax Exempt 500.00 0.00 500.00 0.00 500.00 0.00 0.00
555 0000 34 7527 Ice Revenues 10,000.00 0.00 10,000.00 8,899.56 1,100.44 9,936.32 10,933.86
555 0000 34 7528 Propane Revenues 15,500.00 (1,000.00)14,500.00 19,253.87 (4,753.87)12,245.05 16,006.13
555 0000 34 7529 RV Supplies Revenue 10,000.00 0.00 10,000.00 9,395.94 604.06 10,052.62 9,607.52
555 0000 34 7530 Store Revenue 70,000.00 0.00 70,000.00 71,859.69 (1,859.69)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 17,232.18 (2,232.18)14,293.81 17,596.06
555 0000 34 7534 Miscellaneous Revenue 13,000.00 18,000.00 31,000.00 17,853.86 13,146.14 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 5,340.00 2,160.00 6,406.00 6,060.00
34 Total CHARGES FOR SERVICE 1,670,000.00 19,500.00 1,689,500.00 1,572,243.30 117,256.70 1,567,254.90 1,654,297.67
555 0000 36 1000 Interest 0.00 0.00 0.00 0.44 (0.44)0.18 0.59
36 Total INVESTMENT INCOME 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 MISCELLANEOUS REVENUE 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 OTHER FINANCING SOURCES 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 1,572,243.74 117,256.26 1,567,255.08 1,725,325.14
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 DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY19 VS FY18
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
555 6180 51 1100 Salaries & Wages 349,793.00 10,414.00 339,379.00 316,346.76 23,032.24 253,019.53 327,385.21
555 6180 51 1111 Accrued Vacation Adjustme 3,000.00 (1,000.00)4,000.00 - 4,000.00 2,710.99 -
555 6180 51 1200 Part Time/Seasonal Wages - 0.00 - - 0.00 11,283.33 131.63
555 6180 51 1300 Overtime 5,000.00 0.00 5,000.00 3,150.52 1,849.48 4,366.18 2,479.22
555 6180 51 1400 Employee Benefits 5,400.00 (1,800.00)7,200.00 3,000.00 4,200.00 5,400.00 5,400.00
555 6180 51 2100 Health Insurance Benefits 104,697.00 28,031.00 76,666.00 74,102.78 2,563.22 44,933.49 66,895.11
555 6180 51 2200 Social Security Contribut 22,541.00 743.00 21,798.00 19,808.90 1,989.10 16,772.90 20,267.73
555 6180 51 2300 Medicare Contributions 5,272.00 174.00 5,098.00 4,632.82 465.18 3,922.77 4,740.21
555 6180 51 2400 Retirement Contributions 31,921.00 3,496.00 28,425.00 25,389.32 3,035.68 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 PERSONNEL COSTS 535,509.00 36,933.00 498,576.00 450,522.97 48,053.03 372,895.24 455,722.57
555 6180 52 1300 Service Contracts 6,300.00 0.00 6,300.00 6,673.12 (373.12)3,457.92 4,959.45
555 6180 52 2110 Garbage Service 6,000.00 (2,100.00)8,100.00 3,313.02 4,786.98 7,263.87 5,451.61
555 6180 52 2130 Custodial Services 73,000.00 (5,000.00)78,000.00 77,389.32 610.68 42,966.11 73,520.00
555 6180 52 2135 Pool Cleaning Service 3,600.00 0.00 3,600.00 3,330.00 270.00 3,600.00 3,300.00
555 6180 52 2200 Pest Control 5,000.00 110.00 4,890.00 4,645.00 245.00 4,700.00 4,239.00
555 6180 52 2201 Repair & Maint - Equipmen 5,000.00 (6,000.00)11,000.00 6,707.92 4,292.08 2,748.18 3,439.28
555 6180 52 2202 Repair & Maintain - Vehic 1,000.00 (500.00)1,500.00 2,264.77 (764.77)427.70 419.42
555 6180 52 2203 Repair & Maintain - Bldgs 10,000.00 (5,000.00)15,000.00 8,753.30 6,246.70 10,186.27 11,775.08
555 6180 52 2205 Repair & Maintain - Infra 15,000.00 (25,000.00)40,000.00 15,308.19 24,691.81 52,745.82 11,516.70
555 6180 52 2219 Repair & Maint -Infras Da - 0.00 - - 0.00 - 41,314.52
555 6180 52 2325 Armored Car Service 6,000.00 0.00 6,000.00 4,379.60 1,620.40 - -
555 6180 52 3100 Property & Liablility Ins 7,000.00 0.00 7,000.00 7,000.00 0.00 6,815.44 7,000.00
555 6180 52 3201 Telephone/Communications 9,000.00 0.00 9,000.00 5,773.38 3,226.62 8,971.72 11,364.36
555 6180 52 3202 Cable, Data & Fax Lines 14,000.00 0.00 14,000.00 14,623.10 (623.10)12,108.22 13,830.17
555 6180 52 3203 Cell Phones - (1,500.00)1,500.00 - 1,500.00 863.55 -
555 6180 52 3220 Postage & Freight 1,000.00 100.00 900.00 872.38 27.62 840.93 449.01
555 6180 52 3300 Advertising 60,000.00 (19,888.00)79,888.00 59,349.24 20,538.76 79,109.93 83,381.01
555 6180 52 3500 Travel & Related 7,000.00 (1,125.00)8,125.00 8,063.06 61.94 6,177.02 8,463.88
555 6180 52 3600 Dues & Fees 10,000.00 (7,550.00)17,550.00 8,848.78 8,701.22 16,780.30 10,818.37
555 6180 52 3700 Education & Training 4,000.00 1,325.00 2,675.00 2,200.00 475.00 2,971.30 4,673.72
555 6180 52 3800 Permits, Regulatory Fees 600.00 0.00 600.00 600.00 0.00 600.00 600.00
555 6180 52 3850 Contract Labor 20,000.00 (3,000.00)23,000.00 17,286.81 5,713.19 16,895.00 20,061.00
555 6180 52 3901 Credit Card Fees 45,000.00 11,500.00 33,500.00 41,039.00 (7,539.00)32,558.95 45,776.80
555 6180 52 3950 Lodging Compensation 1,000.00 (2,000.00)3,000.00 - 3,000.00 - -
52 Total PURCHASED CONTRACTED SERVICES 309,500.00 (65,628.00)375,128.00 298,419.99 76,708.01 312,788.23 366,353.38
555 6180 53 1100 Supplies & Materials 22,000.00 (11,000.00)33,000.00 21,283.44 11,716.56 27,621.27 21,753.09
555 6180 53 1130 Pool Cleaning Supplies 4,000.00 0.00 4,000.00 1,993.12 2,006.88 3,817.95 3,826.31
555 6180 53 1210 Water/Sewer Charges 23,000.00 (4,000.00)27,000.00 18,151.24 8,848.76 20,809.08 23,615.41
555 6180 53 1220 Propane 1,400.00 300.00 1,100.00 1,366.36 (266.36)1,003.48 1,209.32
555 6180 53 1230 Electricity 98,000.00 0.00 98,000.00 80,509.83 17,490.17 97,015.32 98,540.69
555 6180 53 1270 Gasoline & Diesel 800.00 100.00 700.00 555.71 144.29 377.35 986.01
555 6180 53 1520 Propane RV Park-COGS 9,000.00 (500.00)9,500.00 8,457.22 1,042.78 5,838.33 7,117.82
555 6180 53 1595 Camp Store Groceries-COGS 40,000.00 0.00 40,000.00 38,471.70 1,528.30 38,264.75 42,372.77
555 6180 53 1596 Camp Store-RV Supplies CO 12,000.00 0.00 12,000.00 10,306.23 1,693.77 11,937.14 11,504.91
555 6180 53 1600 Small Equipment 8,000.00 (20,015.00)28,015.00 5,458.98 22,556.02 44,455.54 22,575.61
555 6180 53 1703 Over/Short 50.00 0.00 50.00 (0.14) 50.14 101.78 5.70
555 6180 53 1720 Uniforms 1,200.00 0.00 1,200.00 1,489.13 (289.13)1,303.70 1,157.17
53 Total SUPPLIES 219,450.00 (35,115.00)254,565.00 188,042.82 66,522.18 252,545.69 234,664.81
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 49,500.00 0.00 - 29,295.00
555 6180 54 1310 Buildings 250,000.00 250,000.00 - - 0.00 - 2,317.30
555 6180 54 1315 Building Improvements - 0.00 - - 0.00 5,700.00 -
555 6180 54 1400 Infrastructure - 0.00 - - 0.00 63,452.81 -
555 6180 54 2100 Capital Equipment - (30,000.00)30,000.00 21,193.63 8,806.37 - -
555 6180 54 2125 Software - Capital - 0.00 - - 0.00 1,799.00 -
54 Total CAPITAL OUTLAY 250,000.00 170,500.00 79,500.00 70,693.63 8,806.37 70,951.81 69,755.30
555 6180 55 1005 Indirect Allocation - A 8,500.00 0.00 8,500.00 8,493.96 6.04 5,642.64 8,493.96
555 6180 55 1008 Indirect Allocation - P 5,300.00 0.00 5,300.00 5,290.92 9.08 2,409.00 5,290.92
555 6180 55 1010 Indirect Allocation - Acc 32,000.00 850.00 31,150.00 31,144.92 5.08 18,924.12 31,144.92
55 Total INDIRECT 45,800.00 850.00 44,950.00 44,929.80 20.20 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 DEPRECIATION 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 70,616.46 13,383.54 - 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 DEBT SERVICE 75,100.00 (10,900.00)86,000.00 71,785.21 14,214.79 232,799.66 171,612.91
555 9000 61 1000 Contingency 182,641.00 (120,140.00)302,781.00 - 302,781.00 - -
61 Total OTHER FINANCING USES 182,641.00 (120,140.00)302,781.00 - 302,781.00 - -
555 9990 54 1100 Capitalize Improvements - 0.00 - - 0.00 (33,466.00) (46,369.00)
54 Total CAPITAL OUTLAY FIXED ASSET AJE - 0.00 - - 0.00 (33,466.00) (46,369.00)
Grand Total 1,670,000.00 (19,500.00)1,689,500.00 1,124,394.42 565,105.58 1,280,386.39 1,344,420.63
RIVER'S END RV AND CAMPGROUND EXPENSES
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20142015201620172018Real and Pesonal529,079,404 548,184,127 566,668,936 577,320,450 594,348,883 Motor Vehicles11,614,100 8,624,410 6,650,410 4,936,460 3,624,890 Mobile Homes86,480 85,884 80,924 85,040 81,120 Timber- - - - - Heavy duty equipment- - - 3,104 - Gross Digest540,779,984 556,894,421 573,400,270 582,345,054 598,054,893 Less: M&O Exemptions(117,303,855) (115,704,819) (120,144,518) (126,999,742) (128,413,700) Net M&O Digest423,476,129 441,189,602 453,255,752 455,345,312 469,641,193 Gross M&O Millage6.685 6.571 6.394 6.399 6.407 Less: Rollbacks2.527 2.527 2.3500 2.3550 2.3630 Net M&O Millage4.158 4.044 4.044 4.044 4.044 Net Taxes Levied1,760,814 1,784,171 1,833,148 1,841,416 1,899,229 Net Taxes $ Increase15,704 23,357 48,977 8,269 57,813 Net Taxes % Increase/(Decrease)0.70%1.33%2.75%0.45%3.14% CURRENT YEAR 2018 TAX DIGEST AND FIVE YEAR HISTORY OF LEVY20180627Budget/MilagePage 158 of 16220180621/jrl
NOTICE OF PROPERTY TAX INCREASE
City of Tybee Island in Chatham County, Georgia
The City of Tybee Island has tentatively adopted a millage rate which will require an increase in property
taxes by 2.87 percent over the rollback rate.
All concerned citizens are invited to the public hearing on this tax to held at the City’s Public Safety
Building, 78 Van Horn Street, Tybee Island, GA 31328 on the following dates:
June 14, 2018 at 7:00 p.m.
June 28, 2018 at 10:00 a.m.
June 28, 2018 at 7:00 p.m.
This tentative increase will result in a millage rate pf 4.044 mills, an increase of .113 mills. Without the
tentative tax increase, the millage rate will be no more than 3.931 mills. The proposed tax increase for a
home with a fair market value of $100,000 is approximately $11.30 and the proposed tax increase for
non‐homestead property with a fair market value of $250,000 is approximately $28.25.
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ORDINANCE NO. 12-2018
ANNUAL OPERATING BUDGET
FOR THE CITY OF TYBEE ISLAND, GEORGIA
This is Ordinance 12-2018 adopted on June 27, 2018 the fiscal year 2018-2019
Operating Budget to provide for the raising of revenues and appropriations of funds to
support the City of Tybee Island, Georgia for fiscal year beginning July 1, 2018 and
ending June 30, 2019 to provide for the operations of government departments; elected
officials, other governmental activities; and to provide for the level of personnel
authorized for the various departments.
WHEREAS, the City of Tybee Island operates on a fiscal year beginning on July
1st and ending on June 30th of each succeeding year; and
WHEREAS, the State of Georgia, in accordance in the Official Code of Georgia
Annoted, Section, 36-81-7, provides for the submission of the City’s proposed budget to
the public; and
WHEREAS, in obedience to the Georgia Code, on June 27, 2018, the fiscal year
2019 budget was duly presented to the Mayor and City Council during a public hearing
was ordered; and
WHEREAS, the public was informed of the public hearing in the manner
prescribed by law; thus, a public notice of said hearing was caused to be given by the
Mayor and City Council and said notice was published in the “Savannah Morning News”
and said public hearing was held according to said notice, as well as the availability of the
budget for inspection both in the office of the Clerk of Council during regular business
hours of the City and the Tybee Island Branch of the Live Oak Library during normal
business hours; and
WHEREAS, the appropriations for the fiscal year beginning July 1, 2018 and
ending June 30, 2019, for the support of the general government of the City of Tybee
Island, Georgia be fixed and determined for said terms in accordance with the sums of
money shown in the City’s fiscal year 2018-2019 Budget, a copy of which is made a part
of this Ordinance, shall be and are hereby amended and adopted as the Operating
Budget and the Capital Budget of the City of Tybee Island for Fiscal Year 2018-2019,
beginning July 1, 2015 and ending June 30, 2019 for the appropriation of funds for all
departments and agencies; and
WHEREAS, each of the Enterprise Funds shall be operated in accordance with
Proprietary Fund accounting standards and procedures and shall not be governed by the
Governmental Fund budgetary accounting principles; however, the budgetary estimates
upon which such budgets are adopted shall be retained in memorandum form for budget
control purposes and shall not be increased without the approval of the Mayor and City
Council; and
WHEREAS, all financial operations shall be accounted for in accordance with
Generally Accepted Accounting Principles and Standards; and
WHEREAS, the employees are prohibited from transferring funds from
contingency line item budgets between funds without the authorization of the Mayor and
City Council; and
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WHEREAS, with the exception of the contingency line items, the Finance
Manager is authorized to approve line item budget transfers within a department’s
budget. All line transfers of money between funds and departments require the
authorization of the Mayor and City Council; and
WHEREAS, the budget document, entitled “City of Tybee Island FY2015 Annual
Operating and Capital Budget July 1, 2018 to June 30, 2019 shall be maintained on file in
the Office of the City Clerk; and
WHEREAS, in accordance with the Official Code of Georgia Annoted Section 33-
8-8, the proceeds from the tax on insurance premiums estimated to be $186,000 for
FY2019, shall be used for the provision of services to all residents of the City of Tybee
Island; and
WHEREAS, in accordance with the Official Code of Georgia Annotated Section
46-5-134, the monthly “9-1-1 charge” of $1.50 per exchange access facility and the $1.50
per month “wireless enhanced 9-1-1 charge” is reaffirmed for the period of July 1, 2018 –
June 30, 2019; and
NOW, THEREFORE, be it resolved, and it is hereby resolved by the Mayor and City
Council of the City of Tybee Island, Georgia, in open meeting assembled, the aforesaid
budget for fiscal year 2018-2019 is hereby adopted on June 27, 2019, as ordained by the
Mayor and City Council as follows:
General Fund 100 - $12,698,899
Emergency 911 Telephone Special Revenue Fund 215 - $353,268
Hotel-Motel Excise Tax Special Revenue Fund 275 - $3,107,000
SPLOST 2003 Capital Project Fund 321 - $435,274
SPLOST 2014 Capital Project Fund 322 - $1,290,500
Water & Sewer Enterprise Fund 505 - $3,326,397
Solid Waste Collection Enterprise Fund 555 - $1,197,965
Rivers’ End Campground and RV Park Enterprise Fund 555 - $1,670,000
The attached exhibit(s) are incorporated herein and are a part hereof.
ADOPTED, this ___ day of June, 2018.
______________________________
MAYOR
ATTEST:
CLERK OF COUNCIL
FIRST READING:
SECOND READING: ______
ENACTED:
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