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Home My Public Portal About2019FY Final Budget.pdf Page 2 Page 3 �� Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11       Page 12 Page 13       Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 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 Page 24 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. Page 26 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: Page 27 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 Page 28 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 ($4,000); • 100.00.31.4300, Alcohol 3% Tax may remain unchanged; and • 100.00.31.6200, Insurance Premium Tax may remain unchanged. Page 29 The City’s primary source of taxes comes from Property Taxes and the Local Options Sales Taxes. The schedule and graph below shows the eight year history of the property taxes detailed line items of actual revenues collected from fiscal year 2010 through May 23, 2018 of fiscal year 2018: Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Property Tax - Current Year 1,624,034$ 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 Page 30 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 Franchise Tax Revenue Franchise Tax Electric Franchise Tax - Cable TV Franchise Tax Telephone Energy Excise Tax Total Page 31 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 $400,000.00 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Alcohol Tax Revenue Alcohol Beverage Excise Tax Local 3% Alcohol Tax Total Page 32 The schedule and graph below show the eight year and 10 month history of the Licenses and Permit revenues. The schedule and chart below show the eight year history of the Licenses and Permit revenues as compared to the adopted budget: Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Regulatory Fees 62,415.00$ 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 Page 33 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 Page 34 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 Page 35 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 $3,500,000 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Parking Revenue History Parking Meters Parking Decal Parking Pay/Display Parking Fees - Jaycee Total Page 36 The schedule and graph below the eight year budget and actual history of the Police Fines revenues. The graph below the eight year actual history of the Police Fines revenues by line item. Police Fines 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 Actual 321,019.17$ 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 Page 37 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 Page 38 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 Page 39 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$ Page 40 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 Page 41 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 Page 42 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 Page 43 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. Page 44 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 Page 45 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 Page 46 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. Page 47 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 Page 48 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 Page 49 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 Page 50 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. Page 51 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 Page 52 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 Page 53 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. Page 54 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; Page 55 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 Page 56 100 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 Page 57 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 Page 58   o Page 59 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 Page 60 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 Page 61 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. Page 62 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 Page 63 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 Services Supplies 85% 12% 3% FY 2019 HUMAN RFSOURCFS BUDGFT FXPFNDITURFS Personnel Purchased/Contracted Services Supplies Capital Outlays Page 64 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 Page 65 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; Page 66 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 Page 67 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 Page 68 • Directs the internal affairs function of investigating citizen complaints and employee grievances. Objectives 1. Ensure that police services are handled in a professional and timely manner. 2. Continue to meet statewide certification standards. 3. Continue the process to achieve national accreditation from the Commission on 4. Accreditation for Law Enforcement Agencies Inc. (CALEA). 5. Improve benefit package for police officers for purposes of improving recruitment and retention efforts. 6. Upgrade technological capabilities, ensuring that computer systems and equipment are functional and serve the department to their maximum potential. 7. Review current processes and programs to evaluate efficiency of deployment of manpower in order to maintain the highest possible level of service delivery. Statement of Service- CID The mission of the Criminal Investigation Division is the protection of persons, the apprehension of criminals, the recovery of property, and the prevention of crime. The mission is accomplished by the following objectives: • Maximize the use of all available resources to solve crimes and apprehend suspects, and recover stolen property. • Process crime scenes and collect and preserve evidence. Statement of Service- Police Patrol Division The mission of the Patrol Division is to provide the highest quality of Police services while maintaining and improving the quality of life for citizens, businesses, and the motoring public in a professional, courteous, and empathetic manner. This mission is accomplished by an array of functions and duties, including: • Preventative patrols of neighborhoods and businesses. • Interaction with the public to foster better community relations. • Responding to calls for service. • Compiling incident reports. • Assisting persons in need. • Providing assistance to investigative personnel. • Taking enforcement action in matters related to the assignment, • Investigation of offenses, crimes, traffic accidents, disturbances, and all incidents that require police service. Police Patrol Division Objectives 1. Maintain a safe environment for citizens to travel on the roadways • Participate in all GOHS traffic enforcement initiatives throughout the year (Click It or Ticket, Summer HEAT, Operation Zero Tolerance, etc.) • Attend monthly GOHS meetings • Conduct specialized traffic details that target seatbelt usage and distracted driving • Conduct three saturation patrols during Operation Zero Tolerance, which target impaired drivers. 2. Enhance officer’s knowledge in the detection and prosecution of DUI cases. • Conduct in-service training on DUI prosecution for all patrol officers. 3. Continue the process for utilizing body mounted cameras on patrol. • Maintain and update SOP for body mounted cameras as needed. Page 69 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; Page 70 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 Page 71 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 Page 72 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. Page 73 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 Page 74 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. Page 75 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. Page 76 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 Page 77 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 Page 78 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 $89,582 due to the following: • Salaries and benefits were increased due to a 3% cola increase in January of 2018 and due to a 5% health insurance increase expected in January of 2019; Page 79 3920 Emergency Management FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget FY 2019 Budget Personnel 59,661$ 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 Page 80 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. Page 81 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 Page 82 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. Page 83 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 Page 84 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 Page 85 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 Page 86 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 Page 87 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 Page 88 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 Page 89 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 Page 90 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 Page 91 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 Page 92 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 Page 93 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 Page 94 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 Page 95 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 Page 96 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. Page 97 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 Page 98 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. Page 99 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 Page 100 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 Page 101 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. Page 102 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. Page 103 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 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 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     Page 108 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 Page 109 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% Page 110   Page 112 $- $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 Page 113 Page 114 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 Page 115 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 Page 116 Page 117 Page 118 1 | P a g e 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 Page 120 YTD TOTAL 570,726.58 742,878.65 785,544.65 680,972.82 SPLOST 2014 ACTUAL MONTHLY COLLECTIONS Page 122 Page 123 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 Page 124 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 Page 125 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) Page 126      o        Page 127      Page 128 1 | P a g e Page 130 2 | P a g e 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 Page 131 4 | P a g e              o o o Page 132 5 | P a g e 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 Page 133 6 | P a g e       o o o o o o Page 134 7 | P a g e  o o o o o   o  o Page 135 8 | P a g e 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 Page 136 9 | P a g e FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget 31% 28% 18% 1% Page 137 10 | P a g e       o o  o o o o o o  Page 138 11 | P a g e o o o o o o   o  o o o o o Page 139 12 | P a g e 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 Page 140 13 | P a g e FY 2016 FY 2017 FY 2018 Budget FY 2019 Budget 20% 10% 9% 5% 16% 8% Page 141 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.   Page 143    FY-2019 BUDGET FY-2018 FY-2018 FY-2018 FY-2016 FY-2017 FUND DEPT OBJECT ACCOUNT DESCRIPTION BUDGET REQUEST VARIANCE FY19 VS FY18 CURRENT BUDGET Y-T-D and ENCUMBERED BUDGET BALANCE ACTUAL ACTUAL 540 0000 34 4110 Solid Waste Collection Chrg 487,305.00 41,405.00 445,900.00 427,309.95 18,590.05 498,855.02 454,397.28 540 0000 34 4112 Compactors - Lovell Street 31,059.00 2,159.00 28,900.00 26,856.00 2,044.00 7,053.85 28,456.56 540 0000 34 4115 Garbage - Stevens Day 130,662.00 (17,738.00)148,400.00 116,291.94 32,108.06 30,225.43 121,117.36 540 0000 34 4120 Recycling - Fulll Price 172,431.00 12,831.00 159,600.00 152,534.49 7,065.51 112,549.89 160,699.00 540 0000 34 4123 Recycle - $0 for Homestead 47,659.00 47,659.00 0.00 0.00 0.00 0.00 0.00 540 0000 34 4125 Recycling - Disct Steven Da 0.00 (56,000.00)56,000.00 42,356.35 13,643.65 11,104.08 44,294.03 540 0000 34 4130 Recycled Materials Revenue 4,000.00 4,000.00 0.00 4,260.50 (4,260.50)2,558.30 2,571.90 540 0000 34 4131 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 (260.30) 540 0000 34 4132 Garbage Surcharge 44,125.00 4,325.00 39,800.00 38,833.84 966.16 39,257.92 41,119.19 34 Total 917,241.00 38,641.00 878,600.00 808,443.07 70,156.93 701,604.49 852,395.02 540 0000 39 1201 Transfers in General Fund 26,903.00 553.00 26,350.00 0.00 26,350.00 0.00 0.00 540 0000 39 1241 Transfer In Gen FD Yard Wa 147,798.00 9,798.00 138,000.00 0.00 138,000.00 0.00 156,246.24 540 0000 39 1242 Transfer Gen Fd Recycle Hom 32,879.00 2,179.00 30,700.00 0.00 30,700.00 0.00 0.00 540 0000 39 1243 Transfer In - Recycle-Senio 2,892.00 192.00 2,700.00 0.00 2,700.00 0.00 0.00 540 0000 39 1244 Transfer In Garbage Homeste 54,835.00 3,635.00 51,200.00 0.00 51,200.00 0.00 26,783.74 540 0000 39 1245 Transfer Compactor-Atlantic 15,417.00 317.00 15,100.00 0.00 15,100.00 0.00 0.00 540 0000 39 1300 Prior Yr Fund Balance 0.00 (28,000.00)28,000.00 0.00 28,000.00 0.00 0.00 39 Total 280,724.00 (11,326.00)292,050.00 0.00 292,050.00 0.00 183,029.98 Grand Total 1,197,965.00 27,315.00 1,170,650.00 808,443.07 362,206.93 701,604.49 1,035,425.00 SOLID WASTE COLLECTION ENTERPRISE REVENUE Page 144 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 Page 145 Page 147 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 Page 148 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 Page 149 Page 150       Page 152 Page 153