HomeMy Public PortalAbout2020FY Final Budget.pdf
Contents
EXECUTIVE SUMMARY .................................................................................................................................................................. 5
BUDGET OVERVIEW .................................................................................................................................................................. 5
BUDGET GUIDE ......................................................................................................................................................................... 6
BUDGET POLICIES AND PROCEDURES ...................................................................................................................................... 8
BUDGET PREPARATION ........................................................................................................................................................ 8
EXPENDITURE CONTROL ....................................................................................................................................................... 8
BUDGET CONTROL ................................................................................................................................................................ 8
REPORTING ........................................................................................................................................................................... 9
POLICY GUIDELINES .............................................................................................................................................................. 9
REVENUE POLICIES ................................................................................................................................................................ 9
FINANCIAL STRUCTURE ......................................................................................................................................................... 9
BUDGET SCHEDULE ................................................................................................................................................................. 12
CAPITAL IMPROVEMENT POLICY ............................................................................................................................................ 13
DEBT MANAGEMENT POLICY ................................................................................................................................................. 14
INVESTMENT POLICY .............................................................................................................................................................. 19
FUND BALANCE POLICY .......................................................................................................................................................... 22
ACCOUNT CODING STRUCTURE ............................................................................................................................................. 24
FISCAL YEAR 2019-2020 BUDGET SUMMARY BY FUND ............................................................................................................. 26
GENERAL FUND ........................................................................................................................................................................... 28
BUDGET HIGHLIGHTS .............................................................................................................................................................. 28
GENERAL FUND’S FUND BALANCE.......................................................................................................................................... 28
General Fund Summary Information ...................................................................................................................................... 29
General Fund Revenues .......................................................................................................................................................... 31
Tax Revenue ........................................................................................................................................................................ 33
Licenses & Permit Revenues ............................................................................................................................................... 37
Intergovernmental Revenues ............................................................................................................................................. 38
Charges for Service Revenue .............................................................................................................................................. 39
Fines and Forfeitures Revenue ........................................................................................................................................... 40
Investment Income Revenue .............................................................................................................................................. 42
Miscellaneous Revenue ...................................................................................................................................................... 42
Contribution Revenue......................................................................................................................................................... 42
Other Financing Sources Revenue ...................................................................................................................................... 43
General Fund Department Expenditures................................................................................................................................ 44
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General Fund Summary Information .................................................................................................................................. 44
1110 - Governing Body ....................................................................................................................................................... 46
1130 - Clerk of Council ........................................................................................................................................................ 50
1320 - City Manager ........................................................................................................................................................... 53
1510 -1519 Finance Department ........................................................................................................................................ 57
1530 - Legal ......................................................................................................................................................................... 63
1535 - Information Technology .......................................................................................................................................... 64
1540 - Human Resources .................................................................................................................................................... 67
2650 - Municipal Court ....................................................................................................................................................... 70
3210 - Police Department ................................................................................................................................................... 74
3215 - Police Beach Patrol .................................................................................................................................................. 80
3215 - Animal Control ......................................................................................................................................................... 82
3510 - Fire Department ...................................................................................................................................................... 83
3920 - Emergency Management ........................................................................................................................................ 87
6124 - Ocean Rescue .......................................................................................................................................................... 89
4210 - Public Works Administration ................................................................................................................................... 91
1565 - Public Works – Building Maintenance ..................................................................................................................... 96
4250 - Public Works – Storm Drainage ............................................................................................................................... 99
4520 - Public Works – Solid Waste Collection .................................................................................................................. 101
4975 – Public Works – Fleet Maintenance Division ......................................................................................................... 103
6110 - Cultural and Recreation Administration ................................................................................................................ 106
6125 - Beach Related ........................................................................................................................................................ 107
6210 - Public Works – Parks Administration .................................................................................................................... 108
6230 - Cultural and Recreation – Parkways and Boulevards ............................................................................................ 111
6110 - Cultural – Independent Agencies Funding ............................................................................................................ 112
6122 - YMCA Department ................................................................................................................................................. 114
6222 - Cultural and Recreation – Concession Stand ......................................................................................................... 115
7220 - Community Development ..................................................................................................................................... 117
1516 - Licensing Division ................................................................................................................................................... 120
7300 – Main Street ........................................................................................................................................................... 120
7520 – South Beach District .............................................................................................................................................. 123
7564 – Parking Services .................................................................................................................................................... 124
9000 - Other Costs ............................................................................................................................................................ 128
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8000 - Debt Service ........................................................................................................................................................... 128
9000 - Other Financing Uses ............................................................................................................................................. 129
Fund 215 E-911 Telephone Special Revenue ......................................................................................................................... 131
Fund 275 Hotel/Motel Excise Tax Special Revenue Fund ....................................................................................................... 136
Fund 321 SPLOST 2003 Capital Projects ............................................................................................................................... 144
Fund 322 SPLOST 14 Capital Project Fund ............................................................................................................................ 146
Fund 340 Capital Grant Project Fund ....................................................................................................................................... 153
Fund 420 Debt Service Fund ..................................................................................................................................................... 155
Fund 505 Water/Sewer Enterprise Fund ................................................................................................................................ 157
Water and Sewer Revenue Budget....................................................................................................................................... 158
1512 – Finance Administration Expenses Budget ................................................................................................................ 159
4310 – Sewer Services Expenses Budget .............................................................................................................................. 160
4410 – Water Services Expenses Budget .............................................................................................................................. 166
Fund 540 Solid Waste Collection Enterprise Fund.................................................................................................................. 171
Fund 555 River’s End Campground and RV Park Enterprise Fund ........................................................................................... 177
Short Term Work Program (STWP) Guide ................................................................................................................................ 183
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EXECUTIVE SUMMARY
FINANCE DEPARTMENT MISSION STATEMENT
It is the mission of this department to manage the city’s accounts and ensure accurate and timely information, payments, and
financing, collect revenues due, and ensure accounting integrity in the most cost-efficient way, while building a strong team
that values and develops employees and strives to improve customer satisfaction. The department operates under established
management principles, and adheres to established policies, procedures and Generally Accepted Accounting Principles
(GAAP) to protect the integrity of the City of Tybee Island’s assets.
BUDGET OVERVIEW
The City of Tybee Island’s accounting and budgeting systems are organized and operated on a fund basis. Funds are accounting
entities used to record revenues and expenditures. Each fund is balanced, meaning total revenues equal total expenditures. Th e
budgeted funds are grouped into four categories: General, Special Revenue, Capital Projects, and Enterprise. The General
Fund is the largest fund in the City and is used to account for revenues which are not designated for specific activities and
programs. Special Revenue Funds are used to segregate revenues which are restricted for specific purposes. Capital Project
Funds account for financial resources used for the purchase of land and the acquisition/construction of capital facilities and
equipment. Enterprise Funds account for operations that are financed and operated in a manner similar to private businesses,
where it is the intent of the City that the costs of providing services to the general public will be recovered primarily through
user fees/rates. Internal Service Funds account for the financing of goods or services provided by one department, agency, or
government unit to other departments or agencies of the City.
The development of Tybee Island’s yearly budget is one of the most important functions of the government. The City budget
year runs on a fiscal year, from July 1 to June 30. Beginning in March, the Finance Director meets with department heads and
the City Manager to prepare recommendations for the City Council’s consideration. Decisions are finalized in April and the
Recommended Budget is presented to the City Council in early May. During May and early June, Council members study the
budget, have briefings with each department and hold public hearings to determine if they wish to adopt the budget as presented
by the Finance Director and City Manager, or make changes. The final budget must be balanced with anticipated revenues.
City Council votes on the final budget in June. During the fiscal year, there may be budget amendments to make adjustments
to the adopted budget.
The Budget Document serves as a policy document, a financial plan, an operations guide and a communications device for the
City. It is the foundation for the City’s allocation of resources toward service delivery plans providing quality services, t argeted
investments, and continued improvements.
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BUDGET GUIDE
INTRODUCTION
The City of Tybee Island remains in a strong and stable financial position and able to continue to providing high quality City
services and an excellent quality of life. The City’s overall fiscal health remains strong despite major hurricanes in FY17 and
FY18. Revenues continue to grow and are well-diversified among multiple sources. The City has a comprehensive approach
to long-term capital and infrastructure needs, not only planning for future assets, but also ensuring the proactive maintenance
and replacement of existing assets. The FY18 budget projects approximately $9.3 million in accumulated fund balance, i.e.
savings. The City’s employee pension plan is financially very healthy being funded at roughly 91% of its pension obligations
(based on the plan termination basis).
In formulating the annual budget, staff analyzes a large amount of data to project the next fiscal year’s revenues and
expenditures. Staff reviews current and historical revenues and expenditures, proposed new projects and initiatives, current
economic conditions, relevant changes in law, and numerous other factors. Some items, particularly reoccurring expenses or
more stable revenues, are relatively easy to predict and/or control. Other items are more volatile and can fluctuate greatly
depending upon local and world conditions. The City’s overall budgeting philosophy is to budget and project figures
conservatively.
GUIDE TO THIS DOCUMENT
An important budgeting tool is the City’s Capital Improvements Program (CIP). The CIP is a multi-year financial plan for large
capital projects or purchases. Of particular note this year is the ongoing planning for the City of Tybee Island. The Master Plan,
recently developed with considerable community input over many months, identified several big ideas for the continue d
enhancement of the island. The CIP proposes (TBD) million for project implementation. For the last couple of years, the City
has been strategically preparing financially to implement the City’s recently adopted plans. Funding is anticipated to come from
various sources including past and future SPLOST funding, state bond funds, local funds on hand, and other sources as
appropriate.
The City continues to grow in terms of population, number of businesses, and visitors. With this proposed budget
approximately $13.6 million general fund budget for FY19, the City will maintain existing service levels, continue to
improve performance, and improve our facilities for safe and enjoyable use by our citizens. City Council sets a vision and,
with a dedicated staff, works as a team to ensure that Tybee models regional leadership and exceeds expectations. We
strive to build upon our track record of success and numerous awards to continue providing excellent services for the
community.
HOW IS THIS DOCUMENT ORGANIZED?
The City’s budget is organized on the basis of funds. Each fund is considered a separate budgetary and accounting entity.
Resources are allocated to, and accounted for, in individual funds based upon the purposes of the specified activities. The
budget document is divided into nine main sections separated by tabs: Executive Summary, General Fund, Special Revenue
Funds, Capital Project Funds, Enterprise Fund, Capital Improvement Program, and Short Term Work Program. The content of
each section is summarized below.
EXECUTIVE SUMMARY: This section relates to the entire City. It includes the Finance Department’s mission statement,
budget overview, introduction, and organizational charts.
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GENERAL FUND: The general fund is the primary operating fund that provides for basic government services, such as police
protection services, such as police protection, fire services, recreation and parks, planning and zoning, building inspections,
community development, special events, municipal court services, and road, sidewalk, and infrastructure maintenance. Each
service area is organized by department. The beginning of each department is divided by a title page for easy reference.
SPECIAL REVENUE FUNDS: Special revenue funds represent revenues that are legally restricted for specific purposes. The
City maintains the following special revenue funds:
Confiscated assets Hotel/Motel Tax Emergency 911 Telephone
A statement of service for each fund has been provided to help the reader understand the function of each special revenue fund.
CAPITAL PROJECT FUNDS: Capital project funds account for financial resources used for the acquisition or construction of
major capital facilities for the City’s governmental fund types. All of the capital project budgets are presented on a project
balance basis and are not broken out by fiscal period, since most of the projects are expected to expand more than one fiscal
period. The City maintains the following capital project funds:
2003 SPLOST 2014 SPLOST
A statement of service for each fund has been provided to help the reader understand the function of each capital project fund.
ENTERPRISE FUND: The city maintains 3 Enterprise Funds: Water/Sewer Fund, Solid Waste Collection fund, and the
River’s End Campground fund. The Water/Sewer fund’s activities include all aspects of establishing, operating, and
maintaining equipment, and other work related to the water system. Costs are recovered through charges to customers. Expenses
have been summarized by functional categories: administration, supply, distribution, and debt service.
AGENCY FUND: The City maintains one agency fund, the municipal court fund. The municipal court fund accounts for the
collection of various fines and forfeitures which are disbursed to other agencies. The net funds received are transferred to the
general fund.
CAPITAL IMPROVEMENT PROGRAM (CIP): The Capital Improvement Program is a plan for capital expenditures to be
incurred each year over a five year period. It provides the City Council and staff with a process of identifying and prioritizing
capital projects.
SHORT TERM WORK PROGRAM (STWP): The Short Term Work Program (STWP) is a five year plan of action that the City
intends to complete in order to address identified needs and goals. The STWP is a planning document, but also plays an
important role in budget development.
SUPPLEMENTAL INFORMATION: TBD
*The budget is prepared for all funds including major and non-major funds.
The Annual Budget is a fiscal plan which presents the services to be provided to the community and the funds necessary to
perform these services. Key steps in this process are described within.
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BUDGET POLICIES AND PROCEDURES
BUDGET PREPARATION
The City of Tybee operates under a fiscal year that begins on July 1st and ends June 30th. The major steps in the process are
outlined below.
Proposed Budget- A proposed budget shall be prepared by the Finance Director with the participation of all the City’s
Department Directors within the provisions of the City Charter. The City will cover current expenditures with current
revenues. The City will avoid budgetary procedures that cover current expenditures at the expense of meeting future years’
expenditures, such as postponing expenditures, accruing future years’ revenues, or rolling over short- term debt.
a. The budget shall include four basic segments for review and evaluation.
These segments are:
1. Revenues
2. Personnel costs
3. Operations and maintenance cost
4. Capital and other (non-capital) project costs
b. Departments develop performance and expenditure requests for the next fiscal year.
c. During the month of April, the City Manager reviews all departmental operations and budget requests in
order to propose a recommended balanced budget.
d. At least 30 days prior to the fiscal year commencing July 1st, the Finance Director submits to Council a
proposed operating budget for all operating funds. The operating budget includes recommended expenditures
and the means for financing them.
e. A series of workshops and public hearings are held before making any final changes to the City Manager’s
recommended budget.
f. The annual budget is formally adopted by Council before July 1st.
EXPENDITURE CONTROL
Once the annual budget has been adopted, expenditure control is maintained on the appropriation unit basis (group of
accounts) with travel and capital expenditures maintained under full control. Throughout the year, all expenditures and
revenues are monitored.
BUDGET CONTROL
Georgia Law, O.C.G.A. §36-81-3 establishes the legal level of budgetary control at the department level. Within the overall
budget limitations, authority is delegated to the City Manager. When acting on the authority delegated by the City Manager to
the Finance Director, intra-departmental transfers of appropriation and revenue anticipation may be approved as deemed
necessary. Under no circumstances, however, may the total budget of any department be increased or decreased without
Council approval.
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REPORTING
Monthly financial reports will be prepared by the Finance Director to enable the Department Directors to manage their
budgets and to enable the Finance Director to monitor and control the budget as authorized by the City Manager. Summary
financial and budgetary reports will be presented to the City Council quarterly. Such reports will be in a format appropriate
to enable the City Council to understand the overall budget and financial status.
POLICY GUIDELINES
The overall goal of the City’s financial plan is to establish and maintain effective management of the City’s financial
resources. The following section outlines the policies used to guide the preparation and management of the City’s budget.
This section consists of operating budget polices, capital expenditures’ policies, revenue policies and financial accounting
policies.
The development and preparation of the City’s budget are guided by the following policies:
• All funds are required to balance. Anticipated revenue, which may include budgeted fund balance, must equal the
sum of budgeted expenditures for a budget to balance. All funds should be included in the budget process along with
work programs, objectives and strategies.
• The Capital Improvement Program requires coordination and planning in conjunction with the various operating
fund budgets.
• The General Fund is based on long-range financial plans which include unallocated fund reserves. The goal is to keep the
reserve at approximately the level of three to six months of operating expense. This reserve protects the City against
catastrophic revenue losses and major emergency expenditures.
REVENUE POLICIES
The City will maintain effective collection systems and implement aggressive enforcement strategies in order to maximize
revenues from available sources.
The City will maintain a broad revenue base; that is, a large number of widely diversified revenue sources that will be
established and maintained in order to distribute the revenue burden equitably and protect the City from short -term
fluctuations in any one revenue source.
The City will implement user fees in all areas where feasible and productive as well as seek to set fees at levels related to the
costs of providing the services and to be consistent with what other jurisdictions/organizations are charging. Moreover, user
fees will be reviewed annually as part of the budget process and will be adjusted as needed with Council approval in order to
recoup costs or match market increases.
The projection of revenues will receive conservative treatment in order that actual revenues at the fund level will consistently
equal or exceed budgeted revenues.
FINANCIAL STRUCTURE
The financial transactions of the City are budgeted and recorded in individual funds. A fund is an independent financial and
accounting entity. It is a set of interrelated accounts used to record revenues and expenditures associated with a specific purpose.
Funds have a balancing set of accounts and records, cash and other financial resources in conjunction with all related liabil ities
and residual equities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations or restrictions. Funds are classified into three basic types: governmental, proprietary o r
fiduciary.
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GOVERNMENTAL FUNDS
Governmental funds are used to account for all or most of the government’s general activities, including the collection and
disbursement of earmarked monies, the acquisition or construction of general fixed assets and the servicing of general long -
term debt.
The following types of governmental funds are utilized by the City:
• The General Fund is the principal fund of the City of Tybee and is used to account for all major activities of the government
such as Police, Public Works and Planning.
• Special Revenue Funds are used to account for the proceeds of specific revenue sources legally restricted to expenditures of
specific purpose. The Police Confiscation and Hotel/Motel Funds are examples of special revenue funds.
• Capital Project Funds are used to account for financial resources for the acquisition, renovation or construction of major capital
facilities and improvements.
PROPRIETARY FUNDS
Proprietary funds are used to account for activities similar to those found in the private sector. Enterprise funds account for activities
that are usually self- sustaining, principally through user charges for services rendered. The City utilizes one proprietary fund, the
Water Fund. POLICIES AND PROCEDURES
FIDUCIARY FUNDS
Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments or on behalf of other
funds within the government. When these assets are held under the terms of a formal trust agreement either a pension trust fund, a
nonexpendable trust fund or an expendable trust fund is used. Agency funds generally are used to account for assets that the
government holds on behalf of others as their agent. Traditionally these funds have not been included in the Operating Budget
because the receipt of revenue is uncertain. The City maintains one fiduciary fund, the Municipal Court fund.
ACCOUNTING BASIS
The governmental funds are accounted for on the modified accrual basis of accounting. Under this basis, revenues are recognized
when they are susceptible to accrual, when they become measurable and available. Likewise, expenditures are recorded as the
liabilities are incurred, if measurable. However, principal and interest on general long-term debt are recorded as fund liabilities when
due. Revenues susceptible to accrual are property taxes, licenses, interest revenues and charges for service. Fines are not susceptible
to accrual generally since they are not measurable until received in cash. The City considers property taxes as available in the period
for which they were levied if they are collected within 60 days after year-end.
The accrual basis of accounting is utilized by proprietary fund types, pension trust funds and non-expendable trust funds. Under
this method, revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred. Estimated
uncollectible accounts receivable are reserved at year-end.
BUDGETARY BASIS
All budgets are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). The General, Special Revenue,
and Capital Project funds are developed on a modified accrual basis. The Enterprise fund is developed on the accrual basis. All annual
appropriations lapse at the fiscal year end. The basis for budgeting is consistent with the basis for accounting with the difference
being encumbrances. Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrance
accounting, under which purchase orders, contracts and other commitments for expenditures of resources are recorded to reserve
that portion of the applicable appropriation, is utilized in governmental funds. Encumbrances outstanding at year-end are reported as
reservations of fund balances and do not constitute expenditures because the commitments will be honored through subsequent
years’ budget appropriations.
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The budget process spans over a number of months and requires leadership and guidance from City Council and the City
Manager as well as planning, input and teamwork from the Departmental Directors. The budget pol icies and procedures outline
a general timetable for the preparation of the budget.
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BUDGET SCHEDULE
MARCH: -Finance Director prepares the budget calendar and budget worksheet packets for distribution to
Department Directors.
APRIL: -All Operating Departments, following the City Manager’s guidelines, prepare their Budget and
Capital Improvement Request.
-City Manager evaluates Budget Requests and Capital Improvement Requests
-Finance Director prepares Budget.
MAY-JUNE: -City Manager presents Recommended Budget to City Council.
-Council Work Sessions are held.
-Public Hearings are conducted.
-City Council adopts Annual Budget.
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CAPITAL IMPROVEMENT POLICY
A Capital Improvement program (CIP) covering a five year period, will be developed, reviewed and updated annually. As
resources are available, the most current year of the CIP will be incorporated into the current year operating budget.
To be considered in the CIP, a project must have an estimated cost of at least $5,000 in one of the fiscal years of the project.
Projects may not be combined to meet the minimum standard unless they are dependent upon each other. Items that are
operating expenses, such as maintenance agreements and personal computer software upgrades, will not be considered within
the CIP.
The City will identify the estimated costs and potential funding sources for each capital project prior to inclusion in the C IP.
The operating costs to maintain capital projects shall be considered prior to the decision to undertake the p rojects. Capital
projects and capital asset purchases will receive a higher priority if they meet a majority of the following criteria:
• It is a mandatory project.
• It is a maintenance project based on approved replacement schedules.
• It will improve efficiency.
• It will provide a new service.
• It is mandated by policy.
• It has a broad extent of usage.
• It lengthens the expected useful life of a current asset.
• It has a positive effect on operating and maintenance costs.
• There are grant funds available.
• It will eliminate hazards and improve public safety.
• There are prior commitments.
• It replaces an asset lost to disaster or damage.
The CIP is presented annually to the City Council for approval. Any substantive change to the CIP af ter that must be
resubmitted for approval by the City Council.
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DEBT MANAGEMENT POLICY
Purpose
The City recognizes that the foundation of any well-managed debt program is a comprehensive debt policy. A debt policy
sets forth the parameters for issuing debt and managing outstanding debt and provides guidance to decision makers
regarding the timing and purposes for which debt may be issued, types and amounts of permissible debt, method of sale
that may be used and the structural features that may be incorporated. The debt policy should recognize a binding
commitment to full and timely repayment of all debt as a requirement for entry into the capital markets. Adherence to a
debt policy helps to ensure that a government maintains a sound debt position and that credit quality is protected.
Advantages of a debt policy are as follows:
• Enhances the quality of decisions by imposing order and discipline.
• Promotes consistency and continuity in decision making.
• Rationalizes the decision making process.
• Identifies objectives for staff to implement.
• Demonstrates a commitment to long-term financial planning objectives.
• Regarded favorably by the rating agencies in reviewing credit quality.
This policy is intended only to address the City’s criteria with respect to the issuance of debt which is secured by the full
faith and credit of the City. Policies with respect to the issuance of revenue backed debt and other debt instruments will be
adopted by City Council as such financing vehicles become necessary or prudent to accomplish future capital funding
needs. This General Obligation debt policy will be reviewed and amended as necessary no less than every third year after
its initial adoption.
I. Creditworthiness objectives
The City seeks to maintain the highest possible credit rating for all categories of short and long term General Obligation
debt that can be achieved without compromising delivery of basic City services and achievement of adopted City policy
objectives. The City recognizes that external economic, natural, or other events may from time to time affect the
creditworthiness of its debt. The City is committed to full and complete financial disclosure, and to cooperating fully with
rating agencies, institutional and individual investors, City departments, and the general public to share clear,
comprehensible, and accurate financial information. The City is committed to meeting secondary disclosure requirements
on a timely and comprehensive basis.
A. Financial Disclosure: Official statements accompanying debt issues, Annual Financial Reports, and continuous
disclosure statements will meet (at a minimum), the standards articulated by the Governmental Accounting
Standards Board (GASB), the National Federation of Municipal Analysts, the Securities and Exchange
Commission (SEC), and Generally Accepted Accounting Principles (GAAP).
B. Capital Planning: To enhance creditworthiness and prudent financial management, the City is committed to
systematic capital planning, intergovernmental cooperation and coordination, and long term financial planning.
Evidence of this commitment to systematic capital planning will be demonstrated through adoption of a five year
Capital Improvement Program (CIP) and adherence to the Short Term Work Program component of the City’s
Comprehensive Plan.
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Debt affordability measures
A. Assumption of Additional Debt: The City shall not assume more tax supported general purpose debt than it retires
each year without conducting an objective analysis as to the community’s ability to assume and support additional
debt service payments. The City acknowledges the importance of pay-as-you-go financing in meeting its capital
funding requirements to date. The City reaffirms its commitment to pay-as-you-go financing and will consider the
feasibility of this funding option prior to any issuance of long term General Obligation debt. When appropriate,
self-supporting debt (e.g., revenue bonds) shall be issued before general obligation bonds.
B. Affordability Targets: The City acknowledges the importance of establishing and adhering to standards of
affordability when issuing long term general obligation indebtedness. These standards may include, but are not
limited to outstanding direct and overlapping debt per capita, direct debt service payments as a percentage of
current revenues and current expenditures, and undesignated general fund balance as a percent of annual revenues
and expenditures. The City will conduct a review of rating agency target ranges for these criteria no less than every
third year after the initial adoption of this policy and will endeavor to maintain actual debt, value and other
appropriate ratios which equal or surpass the current acceptable ranges and/or ratios associated with the City’s then
current ratings. The decision on whether or not to assume new debt shall be based on these costs and benefits, the
current conditions of the municipal bond market, and the City’s ability to afford new debt as determined by the
aforementioned standards.
II. Purpose and uses of debt
A. Asset Life: The City will consider long term financing for the acquisition, maintenance, replacement, or expansion
of physical assets only if they have a useful life of at least five years. Debt will be used only to finance capital
projects and equipment. City debt will not be issued for periods exceeding the useful life or average useful lives of
the projects to be financed.
B. Use of Limited Tax General Obligation Debt: Before assuming limited debt service financing, the City will
consider all other financing alternatives or funding sources, including non-debt financing. The City shall only use
limited tax anticipation notes (TAN):
Under catastrophic or emergency conditions; or
If the project to be financed will generate positive net revenues after debt service. Net revenues after debt
service must not only be positive over the life of the bonds, but become positive on an annual basis within the
first five years after completion of the project; or
If the project will significantly reduce City operating costs; or
If an equal or greater amount of non-City matching funds will be lost if the City limited tax anticipation note
funds are not applied in a timely manner; or
If the project to be financed is less than $1,000,000; or
If the project to be financed provides essential City services or would so advance core City policy objectives
that its value overrides the value of obtaining voter approval.
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III. Debt standards and structure
A. Length of Debt: Debt will be structured for the shortest period consistent with a fair allocation of costs to current
and future beneficiaries or users.
B. Debt Structure: Debt will be structured to achieve the lowest possible net cost to the City given market conditions,
the urgency of the capital project, and the nature and type of security provided. Moreover, to the extent possible,
the City will design the repayment of its overall debt so as to recapture rapidly its overall credit capacity for future
use. The City shall strive to repay at least 20 percent of the principal amount of its debt within five years and at
least 40 percent within ten years.
C. Backloading: The City will seek to structure debt with level principal and interest costs over the life of the debt.
“Backloading” of costs will be considered only when natural disasters or extraordinary or unanticipated external
factors make the short term cost of the debt prohibitive, when the benefits derived from the debt issuance can
clearly be demonstrated to be greater in the future than in the present, when such structuring is beneficial to the
City’s overall amortization schedule, or when such structuring will allow debt service to more closely match project
revenues during the early years of the project’s operation.
D. Variable Rate Debt: The City may choose to issue securities that pay a rate of interest that va ries according to a
formula that is pre-determined or results from a periodic remarketing of the securities, consistent with state law
and covenants of pre-existing bonds, and depending on market conditions. The City will have no more than 15
percent of its outstanding general obligation bonds in variable rate form.
E. Second Lien Debt: The City shall issue second lien debt only if it is financially beneficial to the City or consistent
with creditworthiness objectives.
F. Refunding: Periodic reviews of all outstanding debt will be conducted to determine refunding opportunities.
Refunding will be considered, within federal tax law constraints, if and when there is a net economic benefit of the
refunding or the refunding is essential in order to modernize covenants essential to operations and management. In
general, advance refunding for economic savings will be undertaken when a net present value savings of at least
three percent of the refunding principal can be achieved. Current refunding that produces a net pre sent value
savings of less than three percent will be considered on a case-by-case basis. Refunding with negative savings will
not be considered unless there is a compelling public policy objective.
G. Bond Anticipation Notes: Use of short term borrowing, such as bond anticipation and tax-exempt commercial
paper, will be undertaken only if the transaction cost plus interest of the debt are less than the cost of internal
financing, or available cash is insufficient to meet working capital requirements.
H. Credit Enhancements: Credit enhancements, letters of credit, bond insurance, etc., may be used, but only when net
debt service on the bonds is reduced by more than the costs of the enhancement.
IV. Debt administration and process
All short term and long term debt over $20,000 must be approved by City Council. Short term debt would include lease
purchase agreements, installment purchases, and professional service agreements. All purchases should be in compliance
with the City’s purchasing policy.
A. Bond Sales: The City Manager shall produce appropriate ordinance(s) and, if needed, bond sale resolutions for
consideration by the City Council. Before the sale of general obligation bonds the City Manager will submit a
“Sources, Uses, and Payments” memo to the City Council identifying source and use of bond proceeds, funds for
deposit of all bond proceeds, and funds for payment of debt service. No bonds or other forms of general obligation
indebtedness shall be incurred by the City without approval of the “Sources, Uses, and Payments” memo by the
council.
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B. Investment of Bond Proceeds: All general obligation and revenue bond proceeds shall be invested as part of the
City’s consolidated cash pool unless otherwise specified by the bond legislation or by the City Manager or the
Finance Director. Investments will be consistent with those authorized by existing City and State law and by the
City’s investment policies.
C. Costs and Fees: All costs and fees related to issuance of bonds will be paid out of bond proceeds or by sources
identified by the City Manager.
D. Call Provision: Call provisions for bond issues shall be made as short as possible consistent with the lowest interest
costs to the City. When possible, all bonds shall be callable only at par.
E. Competitive Sale: In general, City debt will be issued through a competitive bidding process. Bids will be awarded
on a true interest cost basis, providing other bidding requirements are satisfied.
F. Negotiated Sale: Negotiated sales of debt will be considered when the complexity of the issue requires specialized
expertise, when a change of underwriter may result in losses, when the negotiated sale would result in substantial
savings in time or money, or when market conditions or City credit are unusually volatile or uncertain.
G. Underwriters: For all competitive and negotiated sales, underwriters will be required to demonstrate sufficient
capitalization and experience related to the debt issuance. The criteria used to select an underwriter in a competitive
sale shall be the true interest cost. In a negotiated sale, the underwriter may be selected through a request for
proposals (RFP). The criteria used to select an underwriter in a negotiated sale should include the following:
Overall experience
Market philosophy
Capability
Financial statement
Public finance team and resources
Breakdown of underwriter’s discount
H. Financial Advisor: The City will retain an external independent financial advisor, to be selected for a term of up to
four years, through a process administered by the City’s Finance Department. The utilization of the financial
advisor for particular bond sales will be at the discretion of the City Manager on a case-by-case basis and pursuant
to the financial advisory services contract. The selection process for financial advisors will require comprehensive
municipal debt experience, experience with diverse financial structuring requirements and pricing of municipal
securities. Upon expiration of a four-year contract, the City has the option, after a full competitive process, of
signing a new contract with the existing financial advisor. For each City bond sale, the financial advisor will
provide the City information on pricing and underwriting fees for comparable sales by other issuers.
I. Other Service Providers: The City Manager shall have the authority to periodically select other service providers
(escrow agents, verification agents, trustees, arbitrage consultants, etc.) as necessary to meet legal requirements
and minimize net City debt costs. These services can include debt restructuring services and security or escrow
purchases. The City Manager may select firm(s) to provide such financial services related to debt without an RFP.
A firm so selected must receive City Council approval before conducting any transaction or providing any service.
J. Arbitrage Compliance: The Department of Finance shall maintain a system of record keeping and reporting to meet
the arbitrage rebate compliance requirement of the federal tax code.
V. Federal Tax Law
Record Keeping: All records relating to the tax-exempt debt needed to comply with Section 6001 of the Internal
Revenue Code of 1986, as amended (the Code) will be maintained. These records will be kept in paper or electronic
form and will include, among other things, (i) basic records relating to the transaction (including the bond documents,
the opinion of bond counsel, etc.), (ii) documents evidencing the expenditure of the proceeds of the tax-exempt debt,
(iii) documentation evidencing the use of tax-exempt debt-financed property by public and private entities (e.g., copies
of management contracts, leases and research agreements) and (iv) documentation pertaining to any investment of tax-
18 | P a g e
exempt debt proceeds (including the purchase and sale of securities, SLG subscriptions, yield calculations for each class
of investments, actual investment income received from the investment of the proceeds of the tax-exempt debt,
guaranteed investment contracts and rebate calculations. Such records must be maintained as long as the tax-exempt
debt is outstanding, plus three years after the final payment or redemption date of the respective tax-exempt debt.
Use of Proceeds: A list of all property financed with the proceeds of the tax- exempt debt will be created and
maintained. The use of such property will be monitored to ensure that such use does not constitute “private business
use” within the meaning of the Code. Without limiting the foregoing, each contract, including but not limited to
management contracts and leases, relating to such property will be reviewed by legal counsel prior to the execution of
such contract.
Remedial Action: In the event that property financed with the proceeds of the tax-exempt debt is used in a manner
that constitutes “private business use” or the property is sold, the remediation provisions of Treasury Regulation § 1.141-
12 will be carried out in consultation with bond counsel.
Yield Restriction: If bond counsel advises that a fund or account needs to be yield restricted (i.e., not invested at a
yield in excess of the tax-exempt debt), the moneys on deposit in such fund or account will be invested in United
States Treasury Obligations – State and Local Government Series, appropriate “yield reduction payments” will be made
if permitted by the Code or the City Finance Director will establish other procedures to ensure that such fund or
account is yield restricted.
Rebate: At the time, the tax-exempt debt is issued, the City Finance Director will determine if he or she reasonably
expects that one of the arbitrage rebate exceptions will be satisfied. If the arbitrage rebate exception relates to the
time period over which the proceeds of the tax-exempt debt are spent, the City Finance Director will verify that the
appropriate expenditures have been made at each milestone. If one of the milestones is not satisfied or the City Finance
Director does not reasonably expect that one of the arbitrage rebate exceptions will be satisfied, an outside arbitrage
rebate consultant will be retained unless the City Finance Director has determined that positive arbitrage will not be
earned.
VI. Securities Law
Continuing Disclosure: The City will record and comply with any continuing disclosure undertaking entered into with
respect to tax-exempt debt. The City Finance Director will catalogue and determine any continuing disclosure
undertaking entered into by the City prior to the imposition of the Policy to ensure that its continuing disclosure
obligations will be updated and satisfied going forward.
The City Finance Director will implement appropriate procedures to ensure that annually recurring disclosure
obligations are timely fulfilled. Upon the occurrence of an event requiring the filing of an events notice under any
continuing disclosure obligation, the City Finance Director will ensure such event notice is filed within ten (10)
business days of the occurrence of such event.
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INVESTMENT POLICY
1. Scope
This investment policy does not apply to the investment activities of the GEMBS employee retirement funds and the
employee retirement accounts. This policy does apply to all remaining funds for the City of Tybee.
2. Objectives
A. Safety of the principal is the foremost objective of the City of Tybee. Those investing funds on the City’s behalf must
first ensure that capital losses are avoided by limiting credit and interest risk. Credit risk is the risk of loss due to the failure
of the security issuer or backer. Interest risk is the risk that market value portfolios will fail due to an increase in general
interest rates.
B. Liquidity is the second objective of the investment portfolio. The City’s investment portfolio will remain
sufficiently liquid to enable the City to meet all operating requirements which might be anticipated.
C. Return on Investment is the third objective of the investment portfoli o. This objective is subordinate to safety and
liquidity. After the first two objectives are met, the goal of the investment portfolio of the City of Tybee shall be
designed to attain a market-average rate of return.
D. Maintaining the Public Trust is the fourth objective. City officials act as custodians of the public trust. In keeping
with the public trust, the investment officials shall seek to avoid engaging in transactions which may jeopardize the
public’s faith in the abilities of those who govern the City of Tybee.
3. Delegation of Authority
The Finance Director is the designated investment officer of the City of Tybee and is responsible for the investment
decisions. In the absence of the investment officer, the City Manager shall perform the duties. The investment officer is
responsible for writing, maintaining and establishing guidelines to be reviewed and approved by the City Council. The
investment officer is responsible for the maintenance of other written administrative procedures consistent with this
policy and the requisite compliance. City Council may create an investment committee to monitor the investment
portfolio and the activities of the investment officer.
4. Prudence
The standard of prudence to be used by investment officials shall be the prudent person. The prudent person standard
states: Investments shall be made with judgment and care under circumstances then prevailing which persons of prudence,
discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable income to be derived. Investment officers acting
in accordance with written procedures and exercising due diligence shall be relieved of personal respo nsibility for an
individual security credit risk or market price changes, provided deviations from expectations are reported in a timely
fashion and appropriate action is taken to control adverse developments.
5. Standards and Procedures
All standards and procedures created by the investment officer must be reduced to writing when possible.
6. Ethics and Conflicts of Interest
The investment officer shall read and familiarize himself/herself with the City of Tybee Charter.
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7. Internal Controls
The investment officer shall establish and maintain a system of internal controls, which shall be documented in writing. The
controls shall be designed to prevent and control losses of public funds arising from fraud, employee error, and
misrepresentation by third parties, or imprudent actions by employees and officers.
8. Reporting
The investment officer shall create reporting procedures that must be approved by the City Council.
9. Authorized Investment Instruments
All investment activity is required to be in compliance with Chapter 83 of Title 36 of the Official Code of Georgia, which
establishes guidelines for local government investment procedures.
The City of Tybee may invest funds subject to its control and jurisdiction in the following:
A. Certificates of deposit issued by banks insured by the FDIC. Deposits in excess of the FDIC coverage must be
collateralized by securities with a market value equal to at least 110% of the deposit. Only those securities
described in Georgia Code 50-17-59 can be pledged as collateral;
B. Obligations issued by the United States government;
C. Obligations fully insured or guaranteed by the United States government or a United States government agency;
D. Obligations of any corporation of the United States government;
E. Obligations of the State of Georgia or of other States;
F. Obligations of other political subdivisions of the State of Georgia;
G. The local government investment pool created by Code Section 36-83-8.
The City of Tybee shall only use those investment instruments allowed by state law. Those instruments not listed above,
but allowable by state law must be approved by the City Council. The City Attorney must also approve any investment
instrument not listed above. Prime bankers’ acceptance and repurchase agreements must be approved by affirmative
vote of the City Council.
10. Banks and Dealer Selection
The investment officer will create banking service procurement procedures. The officer will be required to maintain a list
of eligible banks and dealers. The institutions should be appropriately capitalized. The officer will create procedures for
determining the creditworthiness of banks. Preference will be given to banks located within the City of Tybee to the extent
possible. The preference should not jeopardize the investment policy objectives of safety, liquidity, and return on
investment.
11. Diversification and Maturities
It is the policy of the City of Tybee to diversify its investment portfolio. Investments held should be diversified to the
extent practicable to control the risk of loss resulting from over -concentration of assets in a specific maturity, issuer,
instrument, dealer, or bank. Diversification strategies will be established by the investment officer and periodically
reviewed by the Council. The average maturity date of securities may not exceed one year without City Council’s approval.
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The investment officer shall diversify maturities and to the extent possible match those maturities to cash flows.
12. Safekeeping and Custody
All securities shall be held by a third party custodian designated by the investment officer and approved by the Council.
The third party custodian shall be required to issue a safekeeping statement to the investment officer listing the specific
instrument, rate, maturity, and other pertinent information. All securities transactions entered into by the City of Tybee
shall be conducted on a delivery-versus-payment basis. In other words, the security must be delivered before funds are
released.
13. Performance Evaluation
The investment officer will seek to achieve or exceed a market rate of return on the City’s portfolio. Given the safety
and liquidity needs of the City, the basis used to determine whether market yields are being achieved shall be the one
year Treasury Bill.
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FUND BALANCE POLICY
Background
The City of Tybee maintains its financial operations in a manner consistent with sound financial management principles,
which require that sufficient funds be retained by the City to provide a stable financial base at all times . An adequate fund
balance level is an essential element in both short-term and long-term financial planning. It serves to mitigate current and
future risks, sustain operations during economic downturns, provides cash flow liquidity for the City’s general operations,
and enhances creditworthiness. Maintenance of sufficient levels of fund balance enables the City to stabilize funding for
operations, stabilize taxes and fees, and realize cost savings in issuing debt. While adequate levels of fund balance are
important, the City strives to maintain an appropriate amount that is neither too high nor low.
Purpose
This policy establishes guidelines for preserving an adequate fund balance in order to sustain financial stability and to
provide prudent management of the City’s financial reserves. Fund balance is a surplus of funds accrued from unexpended
operating budgets and unanticipated revenues.
Components of fund balance
Fund balance consists of four accounts: restricted, designated, stabilization, and unassigned. Funding of these accounts
follow the order listed.
• Restricted account consists of funds that are mandated by a third party through laws, regulations, and other legal
requirements to be used for a specific purpose. There is no minimum funding requirement for this account.
• Designated account consists of funds set aside by ordinance or resolution (including annual budget resolutions) for
specific purposes. There is no minimum funding requirement for this account.
• Stabilization account consists of a minimum of four months of general fund budgeted expenditures and transfers. As a
part of the budget resolution, the City Council will annually commit the funding level of the stabilization account.
• Unassigned account consists of the remaining funds not segregated above. These funds may be used for new programs
or positions desired outside of the current and established budget or for one-time capital investments. There is no
minimum funding requirement for this account.
Policy
The stabilization account provides the City with a “rainy day” fund for use in unforeseen, unbudgeted emergency
situations, such as rapidly declining real estate values and/or tax collection rates; the loss of a major taxpayer; sudden
changes in revenues or spending requirements imposed by the state or federal government; natural disasters or emergency
infrastructure failures; or unforeseen litigation. A minimum of four months of general fund budgeted expenditures and
transfers is prudent based upon an evaluation the City’s operating characteristics, diversity of tax base, reliability of non-
property tax sources, working capital needs, impact on bond rating, state and local economic outlooks, emergency and
disaster risk, and other contingencies.
The City Manager will report to the City Council an estimated, unaudited balance of both the stabilization and
unassigned account balances during the annual budget submission process. Recommendations of the use of these
funds would be included as an element of the annual operating budget. Any funds in addition to the minimum
requirement of four months maybe authorized by City Council in the budget resolution.
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After the City has allocated resources to the stabilization account, any excess funds would be reported in the
unassigned account and may be utilized for other municipal purposes, including, without limitations, additional
capital improvement needs identified in the five-year capital improvement plan. The five-year capital improvement
plan would include resource allocation of these unassigned funds.
Utilization
The stabilization account reserves below minimum standards should only be used to provide a short-term solution to
maintaining services until projected revenue growth or necessary expenditure reductions are achieved to balance the budget .
The City will evaluate the current economic conditions and their impact on future revenue projections to determine the extent
of expenditure reductions or revenue increases that are required to achieve day-to-day financial balance.
Restoration
When it becomes necessary for the City to draw funds from the stabilization account, wherein the balance drops below the
minimum level of four months, the City will develop a plan to replenish the account to the minimum level from net revenue
surpluses in subsequent fiscal year(s) until the balance is restored to the minimum level.
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ACCOUNT CODING STRUCTURE
The City of Tybee follows the State of Georgia’s Uniform Chart of Accounts for Local Governments. The primary
goal for the development of the State’s Uniform Chart of Accounts is to improve government accountability by
making financial information reported more comparable, thereby enabling local taxpayers and local policy makers
to better understand and evaluate local government service delivery and operations.
FISCAL YEAR 2019-2020
PROPOSED
BUDGET SUMMARY
Tybee Island, Georgia
FISCAL YEAR 2019-2020 BUDGET SUMMARY BY FUND
Fiscal Year 2020 Fiscal Year 2019 Difference % Change
General Fund 14,329,161$ 13,969,969$ $359,192 2.51%
Special Revenue Funds
Emergency 911 Telephone Fund 215 372,873$ 353,268$ $19,605 5.26%
Hotel-Motel Excise tax Fund 275 3,376,000$ 3,169,000$ $207,000 6.13%
Total Special Revenue Funds Budget 3,748,873$ 3,522,268$ $226,605 6.04%
Capital Project Funds
SPLOST 2003 Fund 321 2,040,000$ 4,222,025$ ($2,182,025)-106.96%
SPLOST 2014 Fund 322 1,016,759$ 1,340,575$ ($323,816)-31.85%
Capital Grant Fund 340 3,210,000$ 5,000,000$ ($1,790,000)-55.76%
Total Capital Project Funds Budgets 6,266,759$ 10,562,600$ ($4,295,841)-68.55%
Debt Service Fund
Revenue Bond 2019 Series Fund 420 741,199$ -$ $741,199 100.00%
Enterprise Funds
Water & Sewer Fund 505 4,770,482$ 3,326,397$ $1,444,085 30.27%
Solid Waste Collection Fund 540 1,570,060$ 1,197,965$ $372,095 23.70%
River's End RV Park Fund 555 2,289,500$ 1,670,000$ $619,500 27.06%
Total Enterprise Fund Budgets 8,630,042$ 6,194,362$ $2,435,680 28.22%
Grand Total All Funds 33,716,034$ 34,249,199$ (533,165)$ -1.58%
TYBEE ISLAND, GEORGIA
COMPARISION OF PROPOSED FY2020 BUDGET to the FY2019 BUDGET
2nd Public Hearing and Budget Adoption
June 27, 2019
CITY OF TYBEE ISLAND, GEORGIA
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GENERAL FUND
FISCAL YEAR 2019-2019
BUDGET HIGHLIGHTS
The General Fund budget request for fiscal year 2019-2020 is $ 14,361,496. The budget increased by 2.73% or $392,528 from
the current year’s amended budget of $13,968,968.
GENERAL FUND’S FUND BALANCE
As of June 30, 2018, the City of Tybee Island’s General Fund ending that fiscal year with a fund balance of $9,183,863; an
decrease of ($137,069) from the previous fiscal year. Of the $9,183,863, only $321,630.30 was non-spendable because this
money was for prepaid expenses. The remaining spendable balance of $8,862,232 was allocated to items committed by the
City Council, $6,422,489 and items assigned by the Finance Director, $2,237,992. The detailed allocation of the June 30,
2018 fund balance is shown below along with current status of the City’s general fund’s fund balance as of Friday, June 28,
2019.
Committed To:Amount Amount
Future capital projects 1,015,649$ July 1, 2018 Beginning Fund Balance 9,183,863$
Retrofit Revolving Loan 30,000$
Greenspace 400,000$ FY2019 Other Financing Uses Expenditures
Economic Stabilization 4,976,840$ Transfer to Solid Waste Fund (127,521)$
Total Committed 6,422,489$ Transfer to Emergency 911 Fund (265,539)$
Transfer to SPLOST 2003 Fund (300,000)$
Assigned to:Amount Transfer to Debt Service Fund (245,149)$
Marine Rescue ADA 22,500 Total General Supplement of Other Funds:(938,209)$
Community Development Project 1,500 Subtotal Spendable Fund Balance:8,245,654$
FY 2019 Budget 1,870,091
Beach renourishment 300,000 General Fund Operating Revenues on June 28, 2019:10,789,014$
Salt Meadows 16,761 Transfer in from Hotel-Motel Excise Tax Fund:1,494,352
Palm Up Tree Replacement Project 27,140 General Fund Operating & Capital Expenditures on June 28, 2019:(10,168,162)$
Total Assigned 2,237,992 General Fund Net Profit (Loss):620,852$
Unrestricted 201,751 Prepaid Expenses - NonSpendable (180,774)$
Total Spendable Fund Balance 8,862,232 Total Spendable Fund Balance on Friday, June 28, 2019 8,685,732$
Non-Spendable
Non-spendable:Amount
Prepaid Expenses 321,630
Advances to other funds 0
Total Nonspendable 321,630
June 30 2018-Total Fund Balance 9,183,863
General Fund June 30, 2018 Fund Balance Allocation
Spendable
General Fund June 28, 2019 Fund Balance
Spendable
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The City is anticipating increasing the fiscal year ending June 30, 2019 by at least a minimum of $500,000. The current
FY2020 budget proposal is $14,361,496 which is 2.73% higher than the current budget. The FY2020 proposed budget will
require the City to use $ from the fund balance to cover the expenditure requests.
General Fund Summary Information
The City’s proposed General Fund revenue budget for fiscal year 2019-2020 is $14,361,496 which is an increase from the
current year’s budget by $392,528. The schedule below shows a summary of the General Fund revenue and expenditures
that includes the actual expenditures for fiscal years, 2016, 2017, 2018, and year-to-date for 2019.
The schedule below shows the three year history of the annual budget comparing the actual revenues and expenditures for
fiscal years 2016, 2017, 2018 and 2019.
FY2016 FY2017 FY2018 FY2019 YTD
Annual Budget $10,584,897 $11,589,975 $13,612,953 $13,968,968
Actual Revenues $10,300,162 $10,977,722 $11,341,614 $11,624,358
Actual Expenditures $8,952,722 $9,764,068 $11,478,683 $11,107,953
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
General Fund Revenues and Expenditures by Fiscal Year
Annual Budget Actual Revenues Actual Expenditures
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This schedule shows the budget variance and percentage of the budget changes between fiscal years 2019 and 2020.
FY2016 FY2017 FY2018 FY2019 FY2020 BUDGET
DEPARTMENTS\DIVISONS ACTUAL ACTUAL ACTUAL BUDGET BUDGET VARIANCE % CHANGE
Taxes 4,124,391 4,242,208 4,340,283 4,292,702 4,325,290 32,588 0.75%
Lcenses and Permits 223,922 260,294 391,537 376,440 353,040 (23,400)-6.63%
Intergovernmental 58,274 40,059 198,030 307,976 250,000 (57,976)-23.19%
Charges for Services 3,411,952 3,508,405 3,409,802 3,521,312 4,233,350 712,038 16.82%
Fines and Forefitures 857,906 1,112,262 1,017,757 999,763 1,258,000 258,237 20.53%
Investment Income 17,756 19,397 62,953 90,000 130,000 40,000 30.77%
Contributions & Donations 410 200 600 0 3,000 3,000 100.00%
Miscellaneous 39,263 213,103 290,702 137,912 84,200 (53,712)-63.79%
Other Financing Sources 1,566,287 1,581,793 1,629,948 4,242,863 3,724,616 (518,247)-13.91%
Total Revenues 10,300,162 10,977,722 11,341,614 13,968,968 14,361,496 392,528 2.73%
FY2016 FY2017 FY2018 FY2019 FY2020 BUDGET
DEPARTMENTS\DIVISONS ACTUAL ACTUAL ACTUAL BUDGET BUDGET VARIANCE % CHANGE
Mayor and Council 204,165 189,037 227,186 212,348 212,348 0 0.00%
Clerk of Council 97,006 96,678 97,771 113,155 114,971 1,816 1.58%
City Manager 198,142 285,408 345,564 560,085 372,672 (187,413)-50.29%
Licensing 0 0 0 0 62,395 62,395 100.00%
Finance 119,898 127,955 133,005 141,915 202,907 60,992 30.06%
Finance - Accounting 175,456 150,960 165,106 364,406 381,302 16,896 4.43%
Finance - Revenue Admin 41,404 15,785 0 0 0 0 0.00%
Finance - A/P 39,858 30,252 30,693 35,520 33,358 (2,162)-6.48%
Finance - Payroll 33,845 (15,352)41,834 53,589 54,254 665 1.23%
Law 231,538 282,095 192,483 247,000 278,000 31,000 11.15%
Information Technology 470,836 565,001 647,452 686,117 673,424 (12,693)-1.88%
Human Resources 101,656 109,616 114,785 132,060 144,435 12,375 8.57%
Bldg Maint & Allocations 276,877 381,259 315,217 756,656 489,072 (267,584)-54.71%
Municipal Court 12,400 126,223 142,636 306,367 290,000 (16,367)-5.64%
Police Administration 2,279,993 2,221,205 2,390,931 2,552,089 3,154,812 602,723 19.10%
Beach Patrol 118,636 213,881 296,682 333,232 0 (333,232)-100.00%
Animal Control 0 0 0 0 53,779 53,779 100.00%
Fire Administration 336,202 424,509 519,691 880,826 1,621,911 741,085 45.69%
Emergency Management 64,349 68,132 77,739 89,582 98,946 9,364 9.46%
Public Works Administraiton 1,601,502 1,337,881 1,474,317 1,936,342 1,486,743 (449,599)-30.24%
Storm Drainage 7,500 7,500 124,261 399,786 338,658 (61,128)-18.05%
Solid Waste Collection 256,174 105,409 115,991 90,000 236,292 146,292 61.91%
Fleet Maintenance 0 0 0 0 371,943 371,943 100.00%
Cultural & Recreation 97,217 100,035 99,844 108,300 161,800 53,500 33.07%
Recreation Centers 158,450 166,783 168,450 168,950 168,950 0 0.00%
Lifeguards 404,377 399,877 263,096 349,943 324,514 (25,429)-7.84%
Beach Related 78,317 99,878 506,684 120,000 126,236 6,236 4.94%
Museums 34,836 61,337 54,337 70,212 45,212 (25,000)-55.30%
Parks Administration 235,960 253,099 240,458 249,814 297,432 47,618 16.01%
Park Areas - Concession 19,829 100,559 71,985 65,700 26,550 (39,150)-147.46%
Parkways and Boulevards 0 20,060 46,530 494,200 200,000 (294,200)-147.10%
Zoning and Inspection 244,892 247,488 321,806 717,630 574,549 (143,081)-24.90%
Main Street 95,184 94,354 91,380 121,973 121,803 (170)-0.14%
South Beach 17,170 35,294 16,017 68,750 39,000 (29,750)-76.28%
Non-Profit Agencies 65,274 39,546 49,194 117,475 83,254 (34,221)-41.10%
Parking Services 440,559 522,355 587,065 512,572 678,122 165,550 24.41%
Debt Service 74,942 70,529 9,648 0 0 0 0.00%
Other Financing Uses 318,276 829,439 1,498,986 912,374 841,852 (70,522)-8.38%
8,952,722 9,764,068 11,478,826 13,968,968 14,361,496 392,528 2.73%
NET INCOME (LOSS)1,347,440 1,213,654 (137,212)0 0
SUMMARY COMPARISON OF GENERAL FUND ANNUAL REVENUES
SUMMARY COMPARISON OF GENERAL FUND ANNUAL EXPENDITURES
Total Expenditures
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General Fund Revenues
FY2016 FY2017 FY2018 FY2019 FY2020 BUDGET
DEPARTMENTS\DIVISONS ACTUAL ACTUAL ACTUAL BUDGET BUDGET VARIANCE % CHANGE
Taxes 4,124,391 4,242,208 4,340,283 4,292,702 4,325,290 32,588 0.75%
Lcenses and Permits 223,922 260,294 391,537 376,440 353,040 (23,400)-6.63%
Intergovernmental 58,274 40,059 198,030 307,976 250,000 (57,976)-23.19%
Charges for Services 3,411,952 3,508,405 3,409,802 3,521,312 4,233,350 712,038 16.82%
Fines and Forefitures 857,906 1,112,262 1,017,757 999,763 1,258,000 258,237 20.53%
Investment Income 17,756 19,397 62,953 90,000 130,000 40,000 30.77%
Contributions & Donations 410 200 600 0 3,000 3,000 100.00%
Miscellaneous 39,263 213,103 290,702 137,912 84,200 (53,712)-63.79%
Other Financing Sources 1,566,287 1,581,793 1,629,948 4,242,863 3,724,616 (518,247)-13.91%
Total Revenues 10,300,162 10,977,722 11,341,614 13,968,968 14,361,496 392,528 2.73%
SUMMARY COMPARISON OF GENERAL FUND ANNUAL REVENUES
TAXES
30%
LICENSES & PERMITS
2%
INTERGOVERNMENTAL
2%
CHARGES FOR SERVICES
29%
FINES & FORFEITURES
9%
INVESTMENT
INCOME
1%
Contributions
0%
MISCELLANEOUS
1%
OTHER FINANCING SOURCES
26%
Fiscal Year 2020 General Fund Revenue Budget
TAXES LICENSES & PERMITS INTERGOVERNMENTAL
CHARGES FOR SERVICES FINES & FORFEITURES INVESTMENT INCOME
Contributions MISCELLANEOUS OTHER FINANCING SOURCES
32 | P a g e
The revenues generated from operations is $9,976,880 with the remaining balance coming from Hotel-Motel Excess Taxes
Fund, $1,706,000 and prior year’s fund balance, $1,386,281 which are reported in the Other Financing Sources category. The
actual operating revenues increased by $910,775. The schedules below compares the fiscal year 2019 and 2020’s net
operating revenue and other financing sources.
General Fund Detail Information
The table below explains the information included in the budget request report.
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2020 & Budget Request =Represents the Department Head’s fiscal year 2020 proposed budget request.
B Budget Change 2019 vs. 2020 =Represents the difference between the current budget (purple) and the department’s budget request for FY20
C FY2019 Current Budget =Represents fiscal year 2018-2019's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2018-2019's year-to-date and encumbered revenues or expenses for each line item.
E FY2019 Budget Balance =Represents the fiscal year 2018-2019's budget balance for each line item in the fund.
F FY2018 Actual =Represents the fiscal year 2017-2018 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 28% of the total FY 2020 budgeted general fund revenues. These taxes are estimated on growth of the City
FY2020 FY2019 Difference
Revenue Budget:$14,361,496 $13,968,968 $392,528
Less: Other Financing Sources:$3,724,616 $4,242,863 ($518,247)
Net Operating Budget:$10,636,880 $9,726,105 $910,775
FY2020 FY2019 Difference
Transfer in River's End Campground & RV Fund:$600,000 $0 $600,000
Transfer in from Hotel-Motel Excise Tax Fund:$1,706,000 $1,642,313 $63,687
Sale of Assets:$0 $53,205 ($53,205)
Budgeted Prior Year Fund Balance:$1,418,616 $2,547,345 ($1,128,729)
Total :$3,724,616 $4,242,863 ($518,247)
NET OPERATING REVENUES BUDGET COMPARISON
OTHER FINANCING SOURCES COMPARISON
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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. The current
mileage rate is 3.931.
Tax Revenue
Taxes - Budget $4,325,290 increased by $32,588
100.00.31.1100 - Real Property Tax (current) budget of $1.7M is expected to increase by $132,813;
100.00.31.1310, Motor Vehicle Tax Tag Settlement – will decrease by ($1,300);
100.00.31.1315, TAVT Motor Vehicle Tax, will remain unchanged;
100.00.31.1710, Franchise – Electric may decrease by ($10,000);
100.00.31.1750, Cable TV will remain unchanged;
100.00.31.3100 Sales & Use Tax Revenue (LOST) is expected to decrease by ($27,000) based on current year’s
actuals;
100.00.31.3103, Energy Excise Tax may increase by $8,000 based on the prior years’ actual balances;
100.00.31.4300, Alcohol 3% Tax may remain decrease by ($20,000); and
100.00.31.6200, Insurance Premium Tax may decrease by (23,950).
The City’s primary source of taxes comes from Property Taxes and the Local Options Sales Taxes. The schedule and graph
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 31 1100 Real Property Tax - Current 1,700,000.00 132,813.00 1,567,187.00 1,048,428.23 518,758.77 1,601,808.22 1,675,073.36
100 0000 31 1200 Property Tax Prior Yrs 150,000.00 0.00 150,000.00 0.00 150,000.00 214,886.01 102,418.17
100 0000 31 1310 Motor Vehicle Tax Tag Settl 5,500.00 (1,300.00)6,800.00 5,841.99 958.01 32,367.28 17,525.36
100 0000 31 1315 TAVT - Motor Vehicle Tax 80,000.00 0.00 80,000.00 59,590.97 20,409.03 92,896.95 102,519.54
100 0000 31 1317 AVT Transportation Taxes 1,000.00 0.00 1,000.00 0.00 1,000.00 0.00 0.00
100 0000 31 1320 Property Tax - Mobile Homes 150.00 30.00 120.00 55.96 64.04 267.91 353.08
100 0000 31 1340 Personal Property - Intangi 30,000.00 0.00 30,000.00 16,520.74 13,479.26 29,275.52 33,584.82
100 0000 31 1600 Real Estate Trans Tax 10,000.00 0.00 10,000.00 8,018.70 1,981.30 13,629.20 15,741.67
100 0000 31 1710 Franchise Tax Electric 320,000.00 (10,000.00)330,000.00 0.00 330,000.00 295,602.93 322,938.39
100 0000 31 1750 Franchise Tax - Cable TV 130,000.00 0.00 130,000.00 68,799.74 61,200.26 133,013.16 133,088.24
100 0000 31 1760 Franchise Tax Telephone 7,000.00 (3,000.00)10,000.00 3,276.21 6,723.79 7,953.08 9,527.90
100 0000 31 3100 Sales & Use Tax Rev (LOST)1,300,000.00 (27,000.00)1,327,000.00 688,349.27 638,650.73 1,267,703.00 1,197,236.41
100 0000 31 3103 Energy Excise Tax 20,000.00 8,000.00 12,000.00 10,541.22 1,458.78 24,268.03 25,355.57
100 0000 31 4200 Alcohol Bev Excise Tax 180,000.00 (20,000.00)200,000.00 106,049.22 93,950.78 197,182.92 207,407.40
100 0000 31 4300 Local 3% Alcohol Tax 130,000.00 (22,905.00)152,905.00 86,258.38 66,646.62 152,604.85 139,172.94
100 0000 31 4920 Fireworks Excise Tax 40.00 0.00 40.00 23.43 16.57 0.00 0.00
100 0000 31 6100 Business-Occupational Tax 65,000.00 0.00 65,000.00 42,185.00 22,815.00 70,178.00 62,921.50
100 0000 31 6101 Admin Fees - Business Licen 4,100.00 0.00 4,100.00 3,420.00 680.00 5,370.00 4,940.00
100 0000 31 6200 Insurance Premium Tax 190,000.00 (23,950.00)213,950.00 213,949.75 0.25 198,386.00 186,618.26
100 0000 31 6225 Insurance Company Taxes 1,000.00 (100.00)1,100.00 860.00 240.00 1,140.00 980.00
100 0000 31 9111 Int Delq Tax Real Property 300.00 0.00 300.00 0.00 300.00 275.23 3,191.20
100 0000 31 9900 Late Charge Revenues 1,200.00 0.00 1,200.00 553.86 646.14 1,474.86 1,613.81
31 Total TAXES 4,325,290.00 32,588.00 4,292,702.00 2,362,722.67 1,929,979.33 4,340,283.15 4,242,207.62
GENERAL FUND REVENUES - TAXES
34 | P a g e
below shows the eight year history of the property taxes detailed line items of actual revenues collected from fiscal year 2011
through June 28 of fiscal year 2019:
The schedule and graph below show the nine year history of the Local Options Sales Tax revenues from fiscal year 2011
through 2019.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Property Tax - Current Year 1,898,211$ 1,460,761$ 1,594,298$ 1,519,974$ 1,514,647$ 1,561,422$ 1,675,073$ 1,601,808$ 1,521,288$
Property Tax Prior Years 247,432$ 268,296$ 62,989$ 192,829$ 165,048$ 159,759$ 102,418$ 150,000$ 145,000$
Property Tax - Mobile Home 383$ 507$ 260$ 359$ 368$ 316$ 353$ 268$ 192$
Total 2,145,643$ 1,729,057$ 1,657,287$ 1,712,804$ 1,679,695$ 1,721,181$ 1,777,491$ 1,751,808$ 1,666,288$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Property Tax Revenue History by Fiscal Year
Property Tax - Current Year Property Tax Prior Years Property Tax - Mobile Home
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Sales & Use Tax 1,006,685$ 1,085,309$ 1,070,291$ 1,078,003$ 1,157,975$ 1,132,807$ 1,197,236$ 1,267,703$ 1,273,683$
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Sales & Use Tax $1,006,68 $1,085,30 $1,070,29 $1,078,00 $1,157,97 $1,132,80 $1,197,23 $1,267,70 $1,273,68
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Sales & Use Tax Revenue (LOST) History
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Franchise Taxes are the fees charged to utility companies for use of City streets and rights-of-ways to conduct their private
business of delivering telephone, cable television and electricity services. The schedule and graph below show the history of
actual revenue collects for franchise taxes from fiscal years 2011 through June 28, 2019 fiscal year 2019.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Franchise Tax Electric 296,456$ 308,974$ 301,042$ 297,795$ 325,361$ 330,927$ 322,938$ 295,603$ 320,517$
Franchise Tax - Cable TV 86,585$ 99,656$ 108,588$ 116,248$ 122,358$ 133,620$ 133,088$ 133,013$ 103,488$
Franchise Tax Telephone 19,661$ 17,990$ 16,825$ 15,188$ 12,941$ 10,703$ 9,528$ 7,953$ 4,854$
Energy Excise Tax -$ -$ 2,346$ 8,179$ 16,299$ 17,642$ 25,356$ 24,268$ 18,508$
402,702$ 426,620$ 428,800$ 437,409$ 476,959$ 492,892$ 490,910$ 460,837$ 447,367$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Franchise Tax Revenue History
Franchise Tax Electric Franchise Tax - Cable TV Franchise Tax Telephone Energy Excise Tax
36 | P a g e
Alcohol Taxes Beverage Taxes are levied on the sale, distribution, or consumption of selected goods and services. Included
in this category and taxes imposed on the distribution of distilled spirits, malt beverages, and wine. Taxes are also imposed
on the sale of distilled spirits by the drink. The schedule and graph below show the history of actual revenue collects for
alcohol taxes from fiscal years 2011 through June 28, 2019.
The schedule and graph below show the history of actual revenue collects for Business-Occupational Tax and Insurance
Premium Tax from fiscal years 2011 through June 28, 2019.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Alcohol Beverage Excise Tax 188,947$ 193,536$ 192,782$ 203,002$ 8,266$ 214,491$ 207,407$ 197,183$ 183,399$
Local 3% Alcohol Tax 84,881$ 89,810$ 103,620$ 111,513$ 127,643$ 136,502$ 139,173$ 152,605$ 149,571$
Total 273,828$ 283,346$ 296,401$ 314,514$ 135,909$ 350,993$ 346,580$ 349,788$ 332,970$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Alcohol Tax Revenue History
Alcohol Beverage Excise Tax Local 3% Alcohol Tax Total
Account Description 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019
Business-Occupational Tax 47,944.50 59,165.00 57,620.88 57,330.00 59,784.00 57,212.00 66,039.00 62,922.00 62,922.00 67,242.00
Insurance Premium Tax 188,938.10 183,337.47 141,243.56 149,842.12 155,676.08 161,265.00 172,285.00 186,618.00 186,618.00 213,949.75
Total 236,882.60 242,502.47 198,864.44 207,172.12 215,460.08 218,477.00 238,324.00 249,540.00 249,540.00 281,191.75
-
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 2018-2019
Business Tax Revenue History
Business-Occupational Tax Insurance Premium Tax Total
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Licenses & Permit Revenues
Licenses & Permits - Budget $353,040 decreased by ($23,400)
100.00.32.2990, Engineering Review increased by $1,000;
100.00.32.3000, Regulatory Fees will have the alcohol license fee separated out into its own line item;
100.00.32.3101, Building Permits decreased by ($12,000);
100.00.32.3200, Filming Permits will remain unchanged;
100.00.32.3900, Zoning Variance Requests will remain unchanged;
100.00.32.3912, Short Term Registration decreased by ($10,000) and
100.00.32.3901, Recording Fees will remain unchanged.
The schedule and graph below show the eight year and 12 month history of the Licenses and Permit revenues.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION BUDGET REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 32 1100 Alcohol Beverage License Fee 80,000.00 80,000.00 0.00 0.00 0.00 0.00 0.00
100 0000 32 1200 General Business Licenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 32 2200 Non Business License Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 32 2990 Engineering Review 4,000.00 (1,000.00)5,000.00 3,806.25 1,193.75 7,525.00 6,211.92
100 0000 32 2995 Land Disturbing Fees 100.00 0.00 100.00 0.00 100.00 300.00 300.00
100 0000 32 3000 Regulatory Fees 20,000.00 (80,000.00)100,000.00 53,960.00 46,040.00 95,070.00 102,555.00
100 0000 32 3101 Building Permits 80,000.00 (12,000.00)92,000.00 63,337.50 28,662.50 116,951.47 97,235.42
100 0000 32 3103 Palms Up Fees 100.00 (400.00)500.00 0.00 500.00 0.00 2,750.00
100 0000 32 3120 Building Inspections 25,000.00 0.00 25,000.00 18,197.10 6,802.90 30,788.51 27,437.14
100 0000 32 3200 Film Permitting Fee 6,000.00 0.00 6,000.00 4,550.00 1,450.00 7,950.00 13,750.00
100 0000 32 3210 Regulatory Building/Inspection 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 32 3900 Zoning Variance Requests 2,900.00 0.00 2,900.00 2,600.00 300.00 1,800.00 1,000.00
100 0000 32 3901 Recording Fees 1,600.00 0.00 1,600.00 2,575.00 (975.00)3,750.00 1,625.00
100 0000 32 3912 Short-Term Registration 120,000.00 (10,000.00)130,000.00 79,075.00 50,925.00 126,375.00 6,525.00
100 0000 32 4100 Business License Penalty 340.00 0.00 340.00 337.50 2.50 1,027.50 905.00
100 0000 32 4310 Penalty for Short-term Registration 13,000.00 0.00 13,000.00 12,905.00 95.00 0.00 0.00
32 Total LICENSES AND PERMITS 353,040.00 (23,400.00)376,440.00 241,343.35 135,096.65 391,537.48 260,294.48
GENERAL FUND REVENUES - LICENSES AND PERMITS
38 | P a g e
Intergovernmental Revenues
Intergovernmental: Budget $250,000
Intergovernmental budget decreased by ($57,976) from $307,976 to $250,000 due to the following reasons:
100.00.33.4400, LMIG Grant Revenue decreased by ($42,975);
100.00.33.4410, GDOT Grant Revenues, is expected to remain unchanged.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Regulatory Fees 92,333$ 108,591$ 104,635$ 103,290$ 102,098$ 104,450$ 102,555$ 95,070$ 96,215$
Building Permits 69,030$ 75,183$ 109,397$ 111,604$ 81,734$ 81,532$ 97,235$ 116,951$ 95,266$
Building Inspections 14,893$ 16,920$ 23,787$ 24,686$ 21,983$ 25,286$ 27,437$ 30,789$ 30,150$
176,256$ 200,693$ 237,819$ 239,580$ 205,815$ 211,268$ 227,227$ 242,810$ 221,631$
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Licenses and Permit Revenue History
Regulatory Fees Building Permits Building Inspections
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION BUDGET REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 33 1010 Coastal Incentive Grant 0.00 0.00 0.00 0.00 0.00 0.00 30,000.00
100 0000 33 1025 Grant - DNR 0.00 0.00 0.00 0.00 0.00 2,071.61 10,059.42
100 0000 33 1151 Office of Justice Grant 0.00 (15,000.00)15,000.00 0.00 15,000.00 0.00 0.00
100 0000 33 4310 Penalty Short Term Registration 0.00 0.00 0.00 0.00 0.00 1,150.00 0.00
100 0000 33 4400 DOT LMIG Grant Revenue 50,000.00 (42,976.00)92,976.00 0.00 92,976.00 44,808.46 0.00
100 0000 33 4410 GDOT Grant Revenue 200,000.00 0.00 200,000.00 0.00 200,000.00 150,000.00 0.00
33 Total INTERGOVERNMENTAL 250,000.00 (57,976.00)307,976.00 0.00 307,976.00 198,030.07 40,059.42
GENERAL FUND REVENUES - INTERGOVERNMENTAL
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Charges for Service Revenue
Charges for Service: Budget $4,233,358
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 $712,038 from $3,521,312 to $4,233,350 due to the following reasons:
100.00.34.2900, Chatham County Salary Reimbursement, decreased by( $8,000);
100.00.34.2906, Parking Cost Reimbursement is expected to decrease by ($10,000);
100.00.34.4150, City Dump Revenue, may increase by $1,000;
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;; and
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 $600,000 because additional parking spaces were added and because the revenue budget
increased by $600,000 due an increase in the hourly parking rate from $2 to $3 for the period of Memorial Day
weekend to Labor Day weekend; and
100.00.34.5421, Parking Revenue Passport Mobile Fees, the budget increased by $40,000 from $200,000 to
$240,000 due to the popularity of the mobile app. These fees may eventually offset cash receipts from the
pay/display machines and the parking fines receipts.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 34 1400 Printing-Duplicating Servic 1,500.00 0.00 1,500.00 1,745.25 (245.25)2,149.01 2,073.05
100 0000 34 1910 Election Qualifying Fee 1,000.00 1,000.00 0.00 0.00 0.00 1,152.00 0.00
100 0000 34 2120 Police Svcs- Accident Rep 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 34 2130 Spec Police Svcs- False Alarms 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 34 2200 Fire Protect Subscriptions 13,000.00 1,000.00 12,000.00 11,466.90 533.10 13,656.50 14,547.64
100 0000 34 2900 Chatham Cty Salary Reimburs 70,000.00 (8,000.00)78,000.00 49,251.69 28,748.31 79,384.27 81,014.35
100 0000 34 2903 Police Cost Reimbursement 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 34 2904 Fire Cost Reimbursement 0.00 0.00 0.00 0.00 0.00 0.00 120.00
100 0000 34 2905 DPW Cost Reimbursement 800.00 (505.00)1,305.00 1,303.71 1.29 850.00 400.00
100 0000 34 2906 Parking Cost Reimbursement 20,000.00 (10,000.00)30,000.00 7,844.00 22,156.00 29,180.00 34,736.00
100 0000 34 4150 City Dump Revenue 20,000.00 1,100.00 18,900.00 15,869.00 3,031.00 24,656.00 35,905.00
100 0000 34 5415 Parking Revenue Meters 0.00 0.00 0.00 0.00 0.00 0.00 775.00
100 0000 34 5416 Parking Rev Decal/Multiday 340,000.00 100,000.00 240,000.00 155,860.41 84,139.59 265,635.00 261,725.00
100 0000 34 5418 Parking Rev- Pay/Display 3,500,000.00 600,000.00 2,900,000.00 1,425,852.42 1,474,147.58 2,960,126.33 3,018,415.87
100 0000 34 5419 Parking Revenue - Jaycee Pa 100.00 (25.00)125.00 125.00 0.00 0.00 681.20
100 0000 34 5420 Processing Fee 1,200.00 0.00 1,200.00 951.50 248.50 1,498.50 1,396.50
100 0000 34 5421 Parking Revenue PassPort Mo 240,000.00 40,000.00 200,000.00 177,255.50 22,744.50 0.00 0.00
100 0000 34 6100 Animal Control-Shelter Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 34 6410 Background Check Fees 500.00 (2,500.00)3,000.00 405.00 2,595.00 590.00 3,486.50
100 0000 34 6901 Vehicle Impound Fees 100.00 (50.00)150.00 150.00 0.00 0.00 0.00
100 0000 34 7501 City Facilities Rentals 25,000.00 (10,000.00)35,000.00 19,125.00 15,875.00 29,350.00 36,675.00
100 0000 34 7502 Concession Sales 0.00 0.00 0.00 0.00 0.00 0.00 13,989.80
100 0000 34 7532 Vending Machine Revenue 0.00 0.00 0.00 0.00 0.00 1,414.83 2,059.43
100 0000 34 9301 Returned Ck Fees General 50.00 18.00 32.00 32.00 0.00 0.00 0.00
100 0000 34 9302 Returned Ck Fee MuniCourt 0.00 0.00 0.00 0.00 0.00 0.00 0.00
34 Total CHARGES FOR SERVICES 4,233,350.00 712,038.00 3,521,312.00 1,867,301.38 1,654,010.62 3,409,802.44 3,508,335.34
GENERAL FUND REVENUES - CHARGES FOR SERVICES
40 | P a g e
The schedule and graph below show the detailed parking service revenue line items collected fr om fiscal year 2011 through
June 28, 2019:
Fines and Forfeitures Revenue
Fines and Fees: Budget $1,258,000
Fines and Fees budget increased by $99,835 from $1,158,165 to $1,258,000 due to the following reasons:
100.00.35.1175, Fines and Violations – Police – increased by $200,000 from $500,000 to $700,000;
100.00.35.1174, Court Cost, may increase by $56,898 from $193,102 to $250,000;
100.00.35.1172, Technology Fees, decreased by (57,063) because the City is not eligible to collect this fee any
longer; and
100.00.35.1175, Fines and Violations – Parking Service, will remain unchanged at $270,000 because the parking
Parking Passport Mobility app that allows people to pay for parking using their cell phones is expected to reduce the
number of parking tickets written for parking violations.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Parking Meters 147,694$ 126,291$ 132,735$ 150,507$ 170,038$ 6,082$ 775$ 727$ -$
Parking Decal 164,288$ 201,828$ 218,621$ 245,999$ 246,397$ 249,069$ 261,725$ 265,635$ 290,248$
Parking Pay/Display 1,755,221$ 1,717,533$ 2,048,239$ 2,419,801$ 2,594,615$ 2,840,490$ 3,018,416$ 2,960,126$ 2,917,564$
Passport Parking App -$ -$ -$ -$ -$ -$ -$ 500,127$
Parking Fees - Jaycee -$ -$ -$ 519$ 1,069$ 1,296$ 681$ -$ 532$
2,067,203$ 2,045,651$ 2,399,595$ 2,816,826$ 3,012,119$ 3,096,937$ 3,281,597$ 3,226,488$ 3,708,471$
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Parking Revenue History
Parking Meters Parking Decal Parking Pay/Display Parking Fees - Jaycee Passport Parking App
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 35 1170 Police Fines City Portion 700,000.00 100,000.00 600,000.00 701,649.20 (101,649.20)440,016.40 524,580.60
100 0000 35 1172 Information Tech Fees 0.00 (57,063.00)57,063.00 63,173.23 (6,110.23)36,904.38 41,009.52
100 0000 35 1174 Court Cost 250,000.00 56,898.00 193,102.00 248,703.61 (55,601.61)93,892.32 208,801.45
100 0000 35 1175 Fines and Violations - Park 270,000.00 0.00 270,000.00 288,412.50 (18,412.50)398,558.85 291,763.05
100 0000 35 1176 Late Fees - Parking 30,000.00 0.00 30,000.00 38,856.00 (8,856.00)37,852.00 36,764.00
100 0000 35 1900 Other Fines Police/Court 8,000.00 0.00 8,000.00 8,227.00 (227.00)10,532.75 9,343.50
35 Total FINES AND FOREFTURES 1,258,000.00 99,835.00 1,158,165.00 1,349,021.54 (190,856.54)1,017,756.70 1,112,262.12
GENERAL FUND REVENUES - FINES AND FOREFITURES
41 | P a g e
The graph and schedule below the nine year actual history of the Police Fines revenues by line item.
The schedule and graph below show the nine year and nine month history of the Parking Service Fine, Penalty and Late Fees
revenue by line item.
Account Description FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Police Fines City Portion 336,236$ 361,921$ 451,400$ 389,521$ 453,828$ 421,869$ 524,581$ 524,581$ 720,243$
Court Costs 11,925$ 34,405$ 51,702$ 51,886$ 47,575$ 89,697$ 208,801$ 93,892$ 268,002$
Other Fines Police 4,963$ 4,680$ 8,729$ 3,784$ 3,269$ 8,643$ 9,344$ 10,533$ 8,227$
353,124$ 401,006$ 511,830$ 445,190$ 504,672$ 520,209$ 742,726$ 629,006$ 996,472$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Police Department Fines and Fees Revenue History
Police Fines City Portion Court Costs Other Fines Police
Parking Fines Revenue FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Fines and Violations 470,177$ 367,805$ 333,358$ 358,519$ 285,158$ 253,773$ 291,763$ 398,559$ 289,288$
Late Fees - Parking 57,135$ 47,187$ 43,878$ 49,239$ 49,010$ 33,869$ 36,764$ 37,852$ 38,976$
Total 527,312$ 414,992$ 377,236$ 407,758$ 334,168$ 287,642$ 328,527$ 436,411$ 328,264$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Parking Fines and Late Fees Revenue History
Fines and Violations Late Fees - Parking Total
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Investment Income Revenue
Investment Income: Budget $130,000
Investment Income budget will increase by at least $40,000 from $90,000 to $130,000 due to increase in the interest rate paid
by Ameris Bank.
Miscellaneous Revenue
Miscellaneous Revenue: Budget $84,200
Miscellaneous Revenue budget will decreased by ($53,712) from 137,912 to $84,200.
Contribution Revenue
Contributions Revenue: Budget $3,000
Contributions Revenue budget will increased by $3,000 from $0 to $3,000.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 36 1000 Interest Revenue 130,000.00 40,000.00 90,000.00 134,634.00 (44,634.00)62,953.46 19,396.60
36 Total INVESTMENT INCOME 130,000.00 40,000.00 90,000.00 134,634.00 (44,634.00)62,953.46 19,396.60
GENERAL FUND REVENUES - FINES AND FOREFITURES
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION BUDGET REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 38 1002 Rent Cell Phone Antennas 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 38 1003 Lease - Shrine Club 1,600.00 0.00 1,600.00 980.90 619.10 1,677.00 1,677.00
100 0000 38 1005 Rents-Royalty-Misc 0.00 0.00 0.00 0.00 0.00 0.00 1.00
100 0000 38 1006 Lease - North Beach Grill 66,000.00 0.00 66,000.00 38,500.00 27,500.00 66,275.00 33,061.70
100 0000 38 1008 NB Concession Stand Lease 14,400.00 0.00 14,400.00 8,400.00 6,000.00 12,000.00 0.00
100 0000 38 1010 Cremation Wall 200.00 0.00 200.00 225.00 (25.00)225.00 225.00
100 0000 38 3000 Damaged Property Reimbursem 0.00 0.00 0.00 0.00 0.00 50.00 0.00
100 0000 38 9003 Miscellaneous Revenue 1,000.00 (39,000.00)40,000.00 203.00 39,797.00 50,646.63 71,710.72
100 0000 38 9100 Insurance Reimbursement 1,000.00 (14,712.00)15,712.00 14,989.14 722.86 159,828.61 106,427.18
38 Total MISCELLANEOUS 84,200.00 (53,712.00)137,912.00 63,298.04 74,613.96 290,702.24 213,102.60
GENERAL FUND REVENUES - MISCELLANEOUS
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION BUDGET REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 37 2100 Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00
100 0000 37 4401 BHT Donations 3,000.00 3,000.00 0.00 0.00 0.00 600.00 200.00
37 Total CONTRIBUTIONS 3,000.00 3,000.00 0.00 0.00 0.00 600.00 200.00
GENERAL FUND REVENUES - CONTRIBUTIONS
43 | P a g e
Other Financing Sources Revenue
Other Financing Sources: Budget $3,724,616
Other Financing Sources budget decreased by ($1,118,247) from $4,242,863 to $3,724,616 due to the following
reasons:
100.00.39.1200, Transfer in from Hotel-Motel Fund – Budget $1,706,000: budget increased by $63,687 from
$1,642,313, due to the additional 1% excise tax that maybe implemented on January 1, 2020;
100.00.39.1300, Prior Year Fund Balance Budget - $1,418,616 decreased by ($365,874). This line item is used to
balance the difference between the expenditure over revenue shortage; the money will come from the City’s fund
balance which was $9,183,861 as of June 30, 2018.
The schedule and graph below show the ten year budget and actual Hotel-Motel Excise Tax revenues transferred into the
General Fund.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 0000 39 new Transfer from River's End Campground 600,000.00 0.00 0.00 0.00 0.00 57,654.69 41,729.82
100 0000 39 1200 Transfer In Hotel Motel Tax 1,706,000.00 63,687.00 1,642,313.00 919,685.90 722,627.10 1,572,293.56 1,540,063.63
100 0000 39 1300 Prior Yr Fund Balance 1,418,616.00 (1,128,729.00)2,547,345.00 0.00 2,547,345.00 0.00 0.00
100 0000 39 2100 Sale of Assets 0.00 (53,205.00)53,205.00 53,203.46 1.54 0.00 0.00
39 Total OTHER FINANCING SOURCES 3,724,616.00 (1,118,247.00)4,242,863.00 972,889.36 3,269,973.64 1,629,948.25 1,581,793.45
Grand Total 14,361,496.00 (365,874.00)14,127,370.00 6,991,210.34 7,136,159.66 11,341,613.79 10,977,651.63
GENERAL FUND REVENUES - OTHER FINANCING SOURCES
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Actual 747,392 892,733 1,080,702 1,064,419 1,150,998 1,443,316 1,566,290 1,540,064 1,572,294 1,590,929
Budget 840,000 850,000 850,000 1,061,000 1,018,000 1,421,386 1,553,000 1,385,000 1,601,886 1,642,313
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
Revenue History of the Hotel-Motel Excise Tax Transfer in to the General Fund
Actual Budget
44 | P a g e
General Fund Department Expenditures
General Fund Summary Information
The schedule below shows the shows a summary of the General Fund expenditures by department and divisions that includes
the actual expenditures for fiscal years, 2016, 2017, 2018, the current budget fund for fiscal year 2019 and the proposed
budget for fiscal year 2020. Also, the schedule shows the budget variance and percentage of the budget changes between
fiscal year 2019 and 2020.
FY2016 FY2017 FY2018 FY2019 FY2020 BUDGET
DEPARTMENTS\DIVISONS ACTUAL ACTUAL ACTUAL BUDGET BUDGET VARIANCE % CHANGE
Mayor and Council 204,165 189,037 227,186 212,348 212,348 0 0.00%
Clerk of Council 97,006 96,678 97,771 113,155 114,971 1,816 1.58%
City Manager 198,142 285,408 345,564 560,085 372,672 (187,413)-50.29%
Licensing 0 0 0 0 62,395 62,395 100.00%
Finance 119,898 127,955 133,005 141,915 202,907 60,992 30.06%
Finance - Accounting 175,456 150,960 165,106 364,406 381,302 16,896 4.43%
Finance - Revenue Admin 41,404 15,785 0 0 0 0 0.00%
Finance - A/P 39,858 30,252 30,693 35,520 33,358 (2,162)-6.48%
Finance - Payroll 33,845 (15,352)41,834 53,589 54,254 665 1.23%
Law 231,538 282,095 192,483 247,000 278,000 31,000 11.15%
Information Technology 470,836 565,001 647,452 686,117 673,424 (12,693)-1.88%
Human Resources 101,656 109,616 114,785 132,060 144,435 12,375 8.57%
Bldg Maint & Allocations 276,877 381,259 315,217 756,656 489,072 (267,584)-54.71%
Municipal Court 12,400 126,223 142,636 306,367 290,000 (16,367)-5.64%
Police Administration 2,279,993 2,221,205 2,390,931 2,552,089 3,154,812 602,723 19.10%
Beach Patrol 118,636 213,881 296,682 333,232 0 (333,232)-100.00%
Animal Control 0 0 0 0 53,779 53,779 100.00%
Fire Administration 336,202 424,509 519,691 880,826 1,621,911 741,085 45.69%
Emergency Management 64,349 68,132 77,739 89,582 98,946 9,364 9.46%
Public Works Administraiton 1,601,502 1,337,881 1,474,317 1,936,342 1,486,743 (449,599)-30.24%
Storm Drainage 7,500 7,500 124,261 399,786 338,658 (61,128)-18.05%
Solid Waste Collection 256,174 105,409 115,991 90,000 236,292 146,292 61.91%
Fleet Maintenance 0 0 0 0 371,943 371,943 100.00%
Cultural & Recreation 97,217 100,035 99,844 108,300 161,800 53,500 33.07%
Recreation Centers 158,450 166,783 168,450 168,950 168,950 0 0.00%
Lifeguards 404,377 399,877 263,096 349,943 324,514 (25,429)-7.84%
Beach Related 78,317 99,878 506,684 120,000 126,236 6,236 4.94%
Museums 34,836 61,337 54,337 70,212 45,212 (25,000)-55.30%
Parks Administration 235,960 253,099 240,458 249,814 297,432 47,618 16.01%
Park Areas - Concession 19,829 100,559 71,985 65,700 26,550 (39,150)-147.46%
Parkways and Boulevards 0 20,060 46,530 494,200 200,000 (294,200)-147.10%
Zoning and Inspection 244,892 247,488 321,806 717,630 574,549 (143,081)-24.90%
Main Street 95,184 94,354 91,380 121,973 121,803 (170)-0.14%
South Beach 17,170 35,294 16,017 68,750 39,000 (29,750)-76.28%
Non-Profit Agencies 65,274 39,546 49,194 117,475 83,254 (34,221)-41.10%
Parking Services 440,559 522,355 587,065 512,572 678,122 165,550 24.41%
Debt Service 74,942 70,529 9,648 0 0 0 0.00%
Other Financing Uses 318,276 829,439 1,498,986 912,374 841,852 (70,522)-8.38%
8,952,722 9,764,068 11,478,826 13,968,968 14,361,496 392,528 2.73%
SUMMARY COMPARISON OF GENERAL FUND ANNUAL EXPENDITURES
Total Expenditures
45 | P a g e
The graph below shows percentage of the proposed budget requested by departments within the General Fund.
Mayor &
Council
1%
Clerk of Council
1%
City Manager
3%
Finance
Director
1%
Accounting Division
3%Licenscing
0%
Finance AP
0%
Finance Payroll
0%Legal
2%Information Technology
5%Human
Resources
1%
Building
Maintence
3%
Public Information
0%
Municipal
Court
2%
Police Adminstration
22%
Police
Beach
Patrol
0%
Animal Control
0%
Fire Department
11%
Emergency
Management
1%
Public Works
10%
Storm Drainage
2%
Solid Waste
2%
Fleet
Maintenance
3%
Cultural &
Recreation
1%
YMCA
1%
Ocean
Rescue
2%
Beach Related
1%
Non-
profits
1%
Parks
Administration
2%
Concession Stand
0%
Parkways & Boulevards
1%
Community
Development &
Planning
4%
Mainstreet
1%
South Business District
0%
Downtown Development
0%
Parking Services
5%
Debt
Service
0%
Transer to Solid Waste
2%
Transfer to E911
2%
Transfer to Debt Service
2%
General Fund Expenditure Budget for Fiscal Year 2020
Mayor & Council Clerk of Council City Manager Finance Director
Accounting Division Licenscing Finance AP Finance Payroll
Legal Information Technology Human Resources Building Maintence
Public Information Municipal Court Police Adminstration Police Beach Patrol
Animal Control Fire Department Emergency Management Public Works
Storm Drainage Solid Waste Fleet Maintenance Cultural & Recreation
YMCA Ocean Rescue Beach Related Non-profits
Parks Administration Concession Stand Parkways & Boulevards Community Development & Planning
Mainstreet South Business District Downtown Development Parking Services
Debt Service Transer to Solid Waste Transfer to E911 Transfer to Debt Service
46 | P a g e
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 respo nsible 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
47 | P a g e
CITY PERSONNEL FY2020 FY2019
Position
Grade Full-Time Part-Time Full-Time Part-Time
MAYOR AND COUNCIL MEMBERS
Mayor Elected 1 0 1 0
Council Members Elected 6 0 6 0
MAYOR AND COUNCIL MEMBERS TOTAL 7 0 7 0
48 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1110 51 1100 Salaries & Wages 37,200.00 0.00 $37,200.00 $27,900.00 $9,300.00 $37,200.00 $37,200.00
100 1110 51 1400 Employee Benefits 8,400.00 0.00 $8,400.00 $6,300.00 $2,100.00 $8,400.00 $8,400.00
100 1110 51 2100 Health Insurance Benefits 560.00 0.00 $560.00 $367.10 $192.90 $243.03 $0.00
100 1110 51 2200 FICA Social Sec Contribution 2,827.00 0.00 $2,827.00 $2,120.40 $706.60 $2,827.20 $2,827.20
100 1110 51 2300 FICA Medicare Contribution 661.00 0.00 $661.00 $495.90 $165.10 $661.20 $661.20
51 Total PERSONNEL 49,648.00 0.00 $49,648.00 $37,183.40 $12,464.60 $49,331.43 $49,088.40
100 1110 52 1200 Professional Services 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1110 52 1201 Studies, Surveys, Consult 0.00 0.00 $0.00 $0.00 $0.00 $305.00 $4,024.98
100 1110 52 2110 Garbage Charges 500.00 0.00 $500.00 $334.98 $165.02 $475.53 $458.97
100 1110 52 3100 Property & Liability Insurance 98,000.00 0.00 $98,000.00 $61,666.67 $36,333.33 $98,800.00 $92,245.00
100 1110 52 3220 Postage/ Freight 200.00 0.00 $200.00 $78.27 $121.73 $141.33 $62.92
100 1110 52 3300 Advertisement 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1110 52 3400 Printing/Binding 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1110 52 3500 Training Ethics 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1110 52 3501 Travel & Related - Mayor 4,500.00 0.00 $4,500.00 $2,367.21 $2,132.79 $2,488.00 $5,444.52
100 1110 52 3502 Council travel - Wanda Doyle 3,300.00 0.00 $3,300.00 $1,398.90 $1,901.10 $2,008.52 $1,963.07
100 1110 52 3503 Council Travel- B. Brown 3,300.00 0.00 $3,300.00 $588.06 $2,711.94 $928.20 $838.72
100 1110 52 3505 Council travel - B.Garbet 0.00 0.00 $0.00 $0.00 $0.00 $943.37 $1,379.76
100 1110 52 3506 Council travel - Monty Parks 3,300.00 0.00 $3,300.00 $1,621.29 $1,678.71 $1,371.44 $2,667.61
100 1110 52 3507 Council travel - Paul Wolf 300.00 0.00 $300.00 $181.13 $118.87 $341.10 $320.92
100 1110 52 3508 Council Travel - J Livingston 3,300.00 0.00 $3,300.00 ($193.21)$3,493.21 $938.26 $1,025.20
100 1110 52 3509 Council - John Major 0.00 0.00 $0.00 $0.00 $0.00 $520.95 $0.00
100 1110 52 3512 Council Travel- Jackson Butler 0.00 0.00 $0.00 $0.00 $0.00 $1,688.00 $0.00
100 1110 52 3513 Council Travel - John Branigan 3,300.00 0.00 $3,300.00 $1,296.94 $2,003.06 $1,255.85 $0.00
100 1110 52 3514 Council Travel - S Session 3,300.00 0.00 $3,300.00 $1,495.69 $1,804.31 $0.00 $0.00
100 1110 52 3600 Dues and Membership Fees 12,000.00 0.00 $12,000.00 $12,350.26 ($350.26)$12,972.91 $10,851.11
100 1110 52 3700 Education & Training - Co 0.00 0.00 $0.00 $0.00 $0.00 $580.00 $0.00
100 1110 52 3701 Education & Training - Majors 2,000.00 0.00 $2,000.00 $600.00 $1,400.00 $0.00 $1,382.24
100 1110 52 3702 Education - Wanda Doyle 2,000.00 0.00 $2,000.00 $825.00 $1,175.00 $2,095.00 $1,540.00
100 1110 52 3703 Education - B Brown 2,000.00 0.00 $2,000.00 $600.00 $1,400.00 $640.00 $580.00
100 1110 52 3705 Education -B. Garbett 0.00 0.00 $0.00 $0.00 $0.00 $345.00 $1,835.00
100 1110 52 3706 Education - M. Parks 2,000.00 0.00 $2,000.00 $865.00 $1,135.00 $2,145.00 $730.00
100 1110 52 3710 Education - J Livingston 2,000.00 0.00 $2,000.00 $895.00 $1,105.00 $720.00 $860.00
100 1110 52 3712 Education - Jackson Butler 0.00 0.00 $0.00 $0.00 $0.00 $2,025.00 $0.00
100 1110 52 3713 Education - John Branigin 2,000.00 0.00 $2,000.00 $865.00 $1,135.00 $1,255.00 $0.00
100 1110 52 3714 Education - S Sessions 2,000.00 0.00 $2,000.00 $600.00 $1,400.00 $0.00 $0.00
52 Total
PURCHASE CONTRACTED
SERVICES 149,300.00 0.00 $149,300.00 $88,436.19 $60,863.81 $134,983.46 $128,210.02
100 1110 53 1100 Supplies & Materials 1,500.00 0.00 $1,500.00 $1,266.09 $233.91 $26,430.13 $1,222.49
100 1110 53 1210 Water/Sewer Charges 700.00 0.00 $700.00 $226.49 $473.51 $417.89 $568.37
100 1110 53 1230 Electricity 6,500.00 0.00 $6,500.00 $4,737.45 $1,762.55 $7,510.86 $6,353.56
100 1110 53 1270 Gasoline & Diesel Fuel 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1110 53 1310 Food - Officials & Function 3,500.00 0.00 $3,500.00 $2,320.48 $1,179.52 $5,293.01 $2,833.18
100 1110 53 1600 Small Equipment 0.00 0.00 $0.00 $0.00 $0.00 $1,771.89 $0.00
100 1110 53 1710 Volunteer Appreciation 300.00 0.00 $300.00 $0.00 $300.00 $0.00 $149.00
100 1110 53 1720 Uniforms 300.00 0.00 $300.00 $300.00 $0.00 $899.55 $112.25
53 Total SUPPLIES 12,800.00 0.00 $12,800.00 $8,850.51 $3,949.49 $42,323.33 $11,238.85
100 1110 57 2100 Flowers 600.00 0.00 $600.00 $325.00 $275.00 $547.99 $500.00
57 Total OTHER COSTS 600.00 0.00 $600.00 $325.00 $275.00 $547.99 $500.00
Grand Total 212,348.00 0.00 $212,348.00 $134,795.10 $77,552.90 $227,186.21 $189,037.27
CITY COUNCIL
49 | P a g e
1110 City Council
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 49,088$ 49,332$ 49,648$ 49,648$ Personnel 49,648$
Purchased/Contracted Services 128,210$ 134,984$ 149,300$ 149,300$ Purchased/Contracted Services 149,300$
Supplies 11,239$ 42,323$ 12,800$ 12,800$ Supplies 12,800$
Other Costs 500$ 548$ 600$ 600$ Other Costs 600$
189,037$ 227,187$ 212,348$ 212,348$
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
City Council Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Other Costs
24%
70%
6%
FY 2020 City Council Expenditure Budget
Personnel Purchased/Contracted Services Supplies Other Costs
50 | P a g e
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.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
Clerk of Council 112 1 0 1 0
CLERK OF COUNCIL DEPT TOTAL 1 0 1 0
FY2020 FY2019
51 | P a g e
Clerk of Council Department: Budget $114,971
The City Clerk’s budget increased by $1,816 due to an increase in salary and benefits.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1130 51 1100 Salaries & Wages 59,719.00 893.00 $58,826.00 $44,450.04 $14,375.96 $56,047.65 $55,529.43
100 1130 51 1400 Employee Benefits 3,000.00 0.00 $3,000.00 $900.00 $2,100.00 $1,200.00 $1,200.00
100 1130 51 2100 Health Insurance Benefits 9,831.00 646.00 $9,185.00 $7,189.36 $1,995.64 $7,679.00 $7,116.00
100 1130 51 2200 FICA Social Sec Contribution 3,912.00 108.00 $3,804.00 $2,712.00 $1,092.00 $3,428.34 $3,452.92
100 1130 51 2300 FICA Medicare Contribution 915.00 13.00 $902.00 $634.25 $267.75 $801.79 $807.53
100 1130 51 2400 Retirement Contributions 6,027.00 150.00 $5,877.00 $4,298.76 $1,578.24 $5,628.60 $6,110.88
100 1130 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 51 2700 Workers Compensation 202.00 6.00 $196.00 $89.00 $107.00 $168.30 $168.19
100 1130 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 83,981.00 1,816.00 $82,165.00 $60,273.41 $21,891.59 $74,953.68 $74,384.95
100 1130 52 1110 Recodification Service 3,500.00 0.00 $3,500.00 $1,933.35 $1,566.65 $3,708.63 $2,898.69
100 1130 52 1125 Election Expense 4,050.00 0.00 $4,050.00 $0.00 $4,050.00 $0.00 $0.00
100 1130 52 2110 Garbage Charges 50.00 0.00 $50.00 $8.07 $41.93 $13.08 $15.65
100 1130 52 2203 Repair & Maintain - Equip 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 52 3100 Property/Liability Insurance 400.00 0.00 $400.00 $416.67 ($16.67)$400.00 $400.00
100 1130 52 3220 Postage/ Freight 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 52 3300 Advertising 1,500.00 0.00 $1,500.00 $425.00 $1,075.00 $499.84 $941.48
100 1130 52 3400 Print & Binding 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 52 3500 Travel & Related Expenses 3,470.00 0.00 $3,470.00 $2,837.22 $632.78 $3,977.59 $3,258.18
100 1130 52 3600 Dues & Fees 300.00 0.00 $300.00 $190.00 $110.00 $293.35 $291.98
100 1130 52 3700 Education & Training 2,380.00 0.00 $2,380.00 $2,231.00 $149.00 $3,139.97 $1,515.00
100 1130 52 3930 Record Management 500.00 0.00 $500.00 $0.00 $500.00 $0.00 $0.00
52 Total
PURCHASE CONTRACTED
SERVICES 16,150.00 0.00 $16,150.00 $8,041.31 $8,108.69 $12,032.46 $9,320.98
100 1130 53 1100 Supplies & Materials 1,000.00 0.00 $1,000.00 $989.98 $10.02 $999.53 $1,851.58
100 1130 53 1101 Supplies/Materials -Green 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 53 1115 Supplies - Mayors Motorcade 400.00 0.00 $400.00 $387.98 $12.02 $252.78 $274.42
100 1130 53 1150 Supplies & Materials - Events 3,000.00 0.00 $3,000.00 $85.97 $2,914.03 $2,210.24 $1,129.58
100 1130 53 1210 Water/Sewer Charges 40.00 0.00 $40.00 $6.24 $33.76 $11.50 $15.66
100 1130 53 1230 Electricity 200.00 0.00 $200.00 $130.51 $69.49 $206.90 $175.04
100 1130 53 1400 Books & Periodicals 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 53 1600 Small equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1130 53 1720 Uniforms 200.00 0.00 $200.00 $200.00 $0.00 $151.89 $120.03
53 Total SUPPLIES 4,840.00 0.00 $4,840.00 $1,800.68 $3,039.32 $3,832.84 $3,566.31
100 1130 57 3000 Payment to Others 10,000.00 0.00 $10,000.00 $7,950.26 $2,049.74 $6,952.13 $9,405.88
57 Total OTHER COSTS 10,000.00 0.00 $10,000.00 $7,950.26 $2,049.74 $6,952.13 $9,405.88
Grand Total 114,971.00 1,816.00 $113,155.00 $78,065.66 $35,089.34 $97,771.11 $96,678.12
CLERK OF COUNCIL
52 | P a g e
1130 Clerk of Council
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 74,385$ 74,954$ 82,165$ 83,981$ Personnel 83,981$
Purchased/Contracted Services 9,321$ 12,032$ 16,150$ 16,150$ Purchased/Contracted Services 16,150$
Supplies 3,566$ 3,833$ 4,840$ 4,840$ Supplies 4,840$
Other Costs 9,406$ 6,952$ 10,000$ 10,000$ Capital Outlays 10,000$
96,678$ 97,771$ 113,155$ 114,971$
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Clerk of Council Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Other Costs
73%
14%
4%
FY 2020 Clerk of Council
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
53 | P a g e
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 2020
1. Explore financing options and approaches for capital project needs
Workload Measures
Council Meetings
Council Work Sessions
Department Head Meetings
Staff Meetings
CITY PERSONNEL
Position
Grade Full-Time Part-
Time Full-Time Part-Time
CITY MANAGER
City Manager 120 1 0 1 0
Adminstrative Assistant (35 hours)106 0 0 1 0
Adminstrative Assistant (29 hours)106 0 0 0 1
Adminstrative Assistant (40 hours)106 1 0 0 1
Beach Ambassadors (4 Seasonal – 18 weeks)N/A 0 0 0 4
Beach Ambassador Cord (20 hours)N/A 0 0 0 1
Admin Assistant to SSTR N/A 0 0 0 1
CITY MANAGER TOTAL 2 0 2 8
FY2020 FY2019
54 | P a g e
City Manager Department: Budget $372,672
City Manager’s budget decreased by ($187,413) due to the following:
Personnel and benefits budget of 241,788 decreased by a net amount ($51,067) due to the elimination of the beach
ambassador program and its related salary and fringe benefit costs; a 3% COLA implemented in January of 2019; an
estimated increase in the health insurance costs; and a change in the classification of the Administrative Assistant from
part-time position to a full-time position.
Purchase Contracted Services budget of $115,734 increased by a net amount of $28,351 due to the following:
100.1320.52.1201, Studies, Surveys, & Consultants budget of $25,000 increased by $20,000 of which
$15,000 will be used for a flood study;
100.1320.52.1300, Contract Services budget of $20,000 increased by $22,414 to pay for miscellaneous
contracts that may arise; and
100.1320.52.1310, Contract Services – Engineers budget of $40,000 decreased by ($18,682) due to the
City’s plans hiring an in-house Engineer to manage the Public Works and Water & Sewer Departments
which will reduce the amount of external work performed by the City’s outside Engineering firm, Thomas &
Hutton.
Supplies budget of $15,150 decreased by a net amount ($17,697) primarily due to the exclusion of the Beach
Ambassador program as a City service.
100.1320.53.1702, Signs budget of $10,000 decreased by ($118) which will be used to purchase additional
beach signs.
55 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1320 51 1100 Salaries & Wages 168,469.00 2,354.00 $166,115.00 $105,044.61 $61,070.39 $169,214.48 $138,909.08
100 1320 51 1200 Part Time/Seasonal 0.00 (52,280.00)$52,280.00 $14,816.03 $37,463.97 $14,501.50 $332.75
100 1320 51 1300 Overtime 500.00 (500.00)$1,000.00 $405.12 $594.88 $520.87 $4,179.27
100 1320 51 1400 Employee Benefits 1,200.00 (1,200.00)$2,400.00 $800.00 $1,600.00 $1,200.00 $900.00
100 1320 51 2100 Health Insurance Benefits 42,143.00 6,540.00 $35,603.00 $22,192.41 $13,410.59 $30,881.80 $16,641.20
100 1320 51 2200 FICA Social Sec Contribution 10,597.00 (3,049.00)$13,646.00 $6,917.78 $6,728.22 $14,427.07 $8,702.30
100 1320 51 2300 FICA Medicare Contribution 2,478.00 (749.00)$3,227.00 $1,730.38 $1,496.62 $3,374.06 $2,035.27
100 1320 51 2400 Retirement Contributions 14,927.00 (1,360.00)$16,287.00 $10,590.08 $5,696.92 $11,729.24 $14,088.84
100 1320 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1320 51 2700 Workers Compensation 724.00 (823.00)$1,547.00 $797.00 $750.00 $764.29 $784.21
100 1320 51 2910 Wellness Incentive 750.00 0.00 $750.00 $0.00 $750.00 $0.00 $0.00
51 Total PERSONNEL 241,788.00 (51,067.00)$292,855.00 $163,293.41 $129,561.59 $246,613.31 $186,572.92
100 1320 52 1201 Studies, Surveys, Consult 25,000.00 20,000.00 $5,000.00 $0.00 $5,000.00 $0.00 $0.00
100 1320 52 1300 Contract Services 28,484.00 22,414.00 $6,070.00 $6,070.00 $0.00 $17,440.59 $64,345.64
100 1320 52 1310 Contract Services - Engineer 40,000.00 (18,682.00)$58,682.00 $36,372.58 $22,309.42 $8,788.57 $0.00
100 1320 52 2110 Garbage Charges 50.00 50.00 $0.00 $22.89 ($22.89)$37.35 $30.04
100 1320 52 2202 Vehicle Repairs & Maintenance 0.00 (1,306.00)$1,306.00 $0.00 $1,306.00 $0.00 $0.00
100 1320 52 2320 Rental - Equipment & Vehicle 5,000.00 1,292.00 $3,708.00 $3,688.62 $19.38 $10,844.32 $0.00
100 1320 52 3100 Property/Liability Insurance 5,500.00 5,100.00 $400.00 $333.33 $66.67 $1,009.00 $1,009.00
100 1320 52 3220 Postage/ Freight 2,000.00 (800.00)$2,800.00 $936.50 $1,863.50 $2,455.29 $1,235.07
100 1320 52 3300 Advertising 200.00 30.00 $170.00 $140.00 $30.00 $135.00 $60.00
100 1320 52 3500 Travel & Related Expenses 3,500.00 (493.00)$3,993.00 $2,461.33 $1,531.67 $3,196.43 $27,437.43
100 1320 52 3600 Dues & Fees 2,500.00 0.00 $2,500.00 $1,800.20 $699.80 $5,010.10 $1,550.89
100 1320 52 3700 Education & Training 3,500.00 746.00 $2,754.00 $0.00 $2,754.00 $785.00 $1,085.00
100 1320 52 3850 Contract Labor 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1320 52 3950 Engineering Fees 0.00 0.00 $0.00 $0.00 $0.00 $16,652.42 $0.00
52 Total
PURCHASE CONTRACTED
SERVICES 115,734.00 28,351.00 $87,383.00 $51,825.45 $35,557.55 $66,354.07 $96,753.07
100 1320 53 1100 Supplies & Materials 1,800.00 (318.00)$2,118.00 $343.36 $1,774.64 $3,133.66 $1,010.28
100 1320 53 1125 Supplies & Material Project 0.00 (17,700.00)$17,700.00 $17,610.29 $89.71 $14,139.00 $0.00
100 1320 53 1210 Water/Sewer Charges 50.00 (10.00)$60.00 $15.62 $44.38 $32.89 $47.77
100 1320 53 1230 Electricity 1,600.00 1,000.00 $600.00 $330.56 $269.44 $3,191.87 $499.84
100 1320 53 1270 Gasoline & Diesel Fuel 0.00 (1,000.00)$1,000.00 $0.00 $1,000.00 $0.00 $0.00
100 1320 53 1310 Food - Officials & Function 800.00 200.00 $600.00 $873.00 ($273.00)$1,569.96 $524.01
100 1320 53 1400 Books & Periodicals 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1320 53 1600 Small equipment 300.00 300.00 $0.00 $186.66 ($186.66)$12,614.65 $0.00
100 1320 53 1702 Signs 10,000.00 (118.00)$10,118.00 $10,117.16 $0.84 $0.00 $0.00
100 1320 53 1720 Uniforms 600.00 (51.00)$651.00 $650.69 $0.31 $280.01 $0.00
53 Total SUPPLIES 15,150.00 (17,697.00)$32,847.00 $30,127.34 $2,719.66 $34,962.04 $2,081.90
100 1320 54 1310 Building 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1320 54 1410 Infrastructure 0.00 (147,000.00)$147,000.00 $69,000.00 $78,000.00 ($2,365.13)$0.00
54 Total CAPITAL OUTLAY 0.00 (147,000.00)$147,000.00 $69,000.00 $78,000.00 ($2,365.13)$0.00
100 1320 57 2000 Payment to Other Agencies 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1320 57 2002 Contributions Expense 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
57 Total OTHER COSTS 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 372,672.00 (187,413.00)$560,085.00 $314,246.20 $245,838.80 $345,564.29 $285,407.89
CITY MANAGER
56 | P a g e
1320 City Manager
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 186,573$ 246,613$ 292,855$ 241,788$ Personnel 241,788$
Purchased/Contracted Services 96,753$ 16,652$ 87,383$ 115,734$ Purchased/Contracted Services 115,734$
Supplies 2,082$ 34,962$ 32,847$ 14,150$ Supplies 14,150$
Capital Outlays -$ (2,365)$ 147,000$ -$ Capital Outlays -$
285,408$ 295,862$ 560,085$ 371,672$
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2017 FY 2018 FY 2019 Budget
City Manager Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
65%
31%
4%
FY 2020 City Manager Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
57 | P a g e
1510 -1519 Finance Department
Statement of Service
The divisions within the Finance Department consist of Accounting, Accounts Payable, Payroll Administration, Revenue Administ ration,
Accounts Receivable, and Purchasing. The Finance Department is responsible for all financia l 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, accur acy, 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, tha t
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 b y 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 developme nt
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.
58 | P a g e
Finance Department: Budget $671,821
The Finance Department’s budget increased by $76,391 due to the following:
Finance Director’s Office – Budget, $184,359 – increased by $42,444
Salary and benefits increased by $12,500 due to the 3% cola that was implemented in January of 2019, and
due to health insurance costs increasing; Salary includes an estimated possible partial equity pay increase of
$8,840 based on equity pay discussions with the City Manager;
100.1510.52.3500, Travel & Related Expenses increased by $3,600 to cover the cost of professional level
training to maintain Certified Government Finance Office status and to obtain Public Procurement Officer
certification and Compliance Administrator certification
100.1510.52.3700, Education and Training Expenses, increased by $5,400 to cover the cost of professional
level training that includes to cover the cost of professional level training to maintain Certified Government
Finance Office status and to obtain Public Procurement Officer certification, Compliance Administrator
certification and maintain training on GASB pronouncement changes.
Supplies increased by $20,744. Primarily due to the following:
o 100.1510.53.1600, Small Equipment budget of $20,594 increased by $18,594 in order to purchase
contract management software and lease accounting software to meet GASB requirements that will
become effective for the City as of July 1, 2019.
Accounting Division – Budget, $399,850 increased by $35,444
Personnel and benefit costs increased by $50,014 due the following:
o Re-organization of the department that involved change of job duties and position title changes to
focus on procurement processes procedures and contract management;
o Due to the January 2019 3% cola and the increase in health insurance cost;
o Due to $12,014 for salary and FICA\Medicare being added to the budget for Seasonal – Accounting
Interns for the months of May through August added as discussed in an April 25, 2019 agenda item
presented to the City Council.
Purchased Contracted Services category increased by $3,900;
Supplies category increased by $2,300; and
Capital Outlay budget of $100,000 remains unchanged. The may be used to renovated the old school
building for the Finance staff.
Accounts Payable Division – Budget, $33,358 decreased by ($2,162)
Personnel and benefit costs increased by $1,794 due to 3% cola implemented in January of 2019;
Indirect Allocation – Accounts Payable increased by a negative $3,856.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
FINANCE
Director of Finance 119 1 1
Accountant 111 1 1
Purchasing Administrator 110 1 1
Finance Clerk 107 2 2
Seasonal - Accounting Interns 106 2 1
Purchasing Buyer 108 1 1
FINANCE TOTAL 8 7
FY2020 FY2019
59 | P a g e
Payroll Division – Budget, $54,254 increased by $665
Personnel and benefit costs increased by $4,773 due to the January, 2019 3% cola increase and due to health
insurance costs increasing in January of 2020; and
Indirect Allocation for Payroll increased by a negative amount of $3,788.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1510 51 1100 Salaries & Wages 106,509.00 10,276.00 $96,233.00 $59,431.42 $36,801.58 $93,422.26 $90,672.02
100 1510 51 1300 Overtime 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1510 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $800.00 $400.00 $1,200.00 $1,200.00
100 1510 51 2100 Health Insurance Benefits 9,938.00 611.00 $9,327.00 $5,743.33 $3,583.67 $7,855.06 $7,291.00
100 1510 51 2200 FICA Social Sec Contribution 6,701.00 723.00 $5,978.00 $3,635.44 $2,342.56 $5,706.82 $5,531.98
100 1510 51 2300 FICA Medicare Contribution 1,567.00 149.00 $1,418.00 $850.23 $567.77 $1,334.73 $1,293.66
100 1510 51 2400 Retirement Contributions 9,879.00 704.00 $9,175.00 $5,965.60 $3,209.40 $9,070.20 $9,241.80
100 1510 51 2700 Workers Compensation 346.00 37.00 $309.00 $143.00 $166.00 $269.44 $283.78
100 1510 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 136,515.00 12,500.00 $124,015.00 $76,569.02 $47,445.98 $118,858.51 $115,514.24
100 1510 52 1300 Service Contracts 0.00 0.00 $0.00 $0.00 $0.00 $1,702.03 $0.00
100 1510 52 3100 Property/Liability Insurance 2,000.00 0.00 $2,000.00 $1,666.67 $333.33 $333.33 $1,960.00
100 1510 52 3400 Print & Binding 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1510 52 3500 Travel & Related Expenses 10,000.00 3,600.00 $6,400.00 $2,759.28 $3,640.72 $3,136.45 $6,433.76
100 1510 52 3600 Dues & Fees 500.00 200.00 $300.00 $0.00 $300.00 $256.40 $120.00
100 1510 52 3700 Education & Training 10,000.00 5,400.00 $4,600.00 $1,474.00 $3,126.00 $4,307.00 $2,237.25
52 Total
PURCHASED CONTRACTED
SERVICES 22,500.00 9,200.00 $13,300.00 $5,899.95 $7,400.05 $9,735.21 $10,751.01
100 1510 53 1100 Supplies & Materials 700.00 230.00 $470.00 $470.00 $0.00 $469.62 $300.00
100 1510 53 1210 Water/Sewer Charges 150.00 20.00 $130.00 $39.01 $90.99 $70.71 $111.79
100 1510 53 1230 Electricity 3,000.00 1,500.00 $1,500.00 $826.52 $673.48 $1,477.33 $1,277.71
100 1510 53 1310 Food and Functions 400.00 200.00 $200.00 $67.74 $132.26 $63.85 $0.00
100 1510 53 1400 Books/Periodicals 500.00 200.00 $300.00 $0.00 $300.00 $0.00 $0.00
100 1510 53 1600 Small Equipment 20,594.00 18,594.00 $2,000.00 $207.84 $1,792.16 $2,330.00 $0.00
53 Total SUPPLIES 25,344.00 20,744.00 $4,600.00 $1,611.11 $2,988.89 $4,411.51 $1,689.50
Grand Total Finance Director 184,359.00 42,444.00 $141,915.00 $84,080.08 $57,834.92 $133,005.23 $127,954.75
FINANCE - FINANCE DIRECTOR'S OFFICE
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1512 51 1100 Salaries & Wages 180,885.00 36,252.00 $144,633.00 $51,492.45 $93,140.55 $133,139.48 $118,950.75
100 1512 51 1300 Overtime 4,500.00 2,000.00 $2,500.00 $698.94 $1,801.06 $1,650.86 $3,114.03
100 1512 51 1400 Employee Benefits 2,400.00 1,200.00 $1,200.00 $800.00 $400.00 $1,950.00 $4,200.00
100 1512 51 2100 Health Insurance Benefits 42,031.00 10,179.00 $31,852.00 $12,463.94 $19,388.06 $26,558.19 $30,338.84
100 1512 51 2200 FICA Social Sec Contribution 11,712.00 2,525.00 $9,187.00 $3,194.11 $5,992.89 $8,262.62 $7,764.01
100 1512 51 2300 FICA Medicare Contribution 2,739.00 571.00 $2,168.00 $746.99 $1,421.01 $1,936.41 $1,815.87
100 1512 51 2400 Retirement Contribution 11,251.00 (2,944.00)$14,195.00 $10,872.88 $3,322.12 $9,606.92 $10,024.00
100 1512 51 2700 Workers Compensation 605.00 231.00 $374.00 $176.00 $198.00 $239.52 $483.18
100 1512 51 2910 Wellness Incentive 1,125.00 0.00 $1,125.00 $0.00 $1,125.00 $1,019.00 $0.00
51 Total PERSONNEL 257,248.00 50,014.00 $207,234.00 $80,445.31 $126,788.69 $184,363.00 $176,690.68
100 1512 52 1105 County Tax Billing Admin 25,000.00 0.00 $25,000.00 $20,048.96 $4,951.04 $20,576.86 $20,559.47
100 1512 52 1221 Audit Accounting Fees 37,000.00 0.00 $37,000.00 $30,000.00 $7,000.00 $28,450.00 $31,200.07
100 1512 52 1300 Service Contracts 37,000.00 0.00 $37,000.00 $165.00 $36,835.00 $3,768.34 $7,317.72
100 1512 52 2110 Garbage Charges 200.00 0.00 $200.00 $57.05 $142.95 $106.46 $111.85
100 1512 52 2325 Armored Car Service 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1512 52 3100 Property & Liability Insurance 2,500.00 500.00 $2,000.00 $1,666.67 $333.33 $1,583.33 $0.00
100 1512 52 3220 Postage & Freight 400.00 0.00 $400.00 $113.17 $286.83 $265.60 $118.56
100 1512 52 3300 Advertising 5,200.00 0.00 $5,200.00 $2,125.00 $3,075.00 $3,879.32 $1,910.00
100 1512 52 3400 Printing & Binding 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $223.51
100 1512 52 3500 Travel & Related 9,000.00 2,000.00 $7,000.00 $877.14 $6,122.86 $8,674.29 $683.42
100 1512 52 3600 Dues and Fees 1,000.00 200.00 $800.00 $719.88 $80.12 $808.90 $453.04
100 1512 52 3700 Education and Training 7,000.00 2,000.00 $5,000.00 $549.00 $4,451.00 $4,906.00 $299.00
100 1512 52 3850 Contract Labor 15,000.00 (800.00)$15,800.00 $3,961.79 $11,838.21 $6,949.25 $14,995.31
100 1512 52 3990 Service Charges, Late Fee 37,000.00 0.00 $37,000.00 $9,751.71 $27,248.29 $15,937.30 $32,427.53
52 Total
PURCHASED CONTRACTED
SERVICES 177,300.00 3,900.00 $173,400.00 $70,035.37 $103,364.63 $95,905.65 $110,299.48
100 1512 53 1100 Supplies & Materials 5,000.00 1,000.00 $4,000.00 $2,428.67 $1,571.33 $3,260.79 $3,265.43
100 1512 53 1210 Water/Sewer Charges 0.00 0.00 $0.00 $0.00 $0.00 $6.21 $0.00
100 1512 53 1230 Electricity 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1512 53 1400 Books/Periodicals 500.00 0.00 $500.00 $0.00 $500.00 $239.00 $0.00
100 1512 53 1600 Small Equipment 4,000.00 1,300.00 $2,700.00 $1,803.46 $896.54 $5,520.30 $742.98
100 1512 53 1703 Cash - Over/Short Deposit 100.00 0.00 $100.00 ($1.82)$101.82 ($88.70)($11.27)
100 1512 53 1720 Uniforms 1,500.00 0.00 $1,500.00 $241.19 $1,258.81 $928.09 $0.00
53 Total SUPPLIES 11,100.00 2,300.00 $8,800.00 $4,471.50 $4,328.50 $9,865.69 $3,997.14
100 1512 54 1315 Building Improvements 100,000.00 0.00 $100,000.00 $6,300.00 $93,700.00 $0.00 $0.00
100 1512 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total 100,000.00 0.00 $100,000.00 $6,300.00 $93,700.00 $0.00 $0.00
100 1512 55 1010
Indirect Allocation -
Accounting (145,798.00)(20,770.00)($125,028.00)($93,351.84)($31,676.16)($125,028.00)($140,027.76)
55 Total INDIRECT ALLOCATION (145,798.00)(20,770.00)($125,028.00)($93,351.84)($31,676.16)($125,028.00)($140,027.76)
100 1512 56 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
56 Total 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total Accounting Division 399,850.00 35,444.00 $364,406.00 $67,900.34 $296,505.66 $165,106.34 $150,959.54
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1514 51 1100 Salaries & Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $8,575.00
100 1514 51 1300 Overtime 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $41.22
100 1514 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1514 51 2100 Health Insurance Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,853.94
100 1514 51 2200 FICA Social Sec Contribution 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $534.21
100 1514 51 2300 FICA Medicare Contribution 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $124.94
100 1514 51 2400 Retirement Contributions 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $4,543.00
51 Total PERSONNEL 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $15,672.31
100 1514 53 1100 Supplies & Materials 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $112.24
53 Total SUPPLIES 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $112.24
Grand Total Revenue Division 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $15,784.55
FINANCE - ACCOUNTING DIVISION
FINANCE - REVENUE DIVISION
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1517 51 1100 Salaries & Wages 50,029.00 737.00 $49,292.00 $30,540.29 $18,751.71 $48,201.26 $48,095.63
100 1517 51 1300 Overtime 500.00 0.00 $500.00 $193.72 $306.28 $1,145.74 $2,723.25
100 1517 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1517 51 2100 Health Insurance Benefits 9,777.00 654.00 $9,123.00 $5,625.17 $3,497.83 $7,612.50 $7,053.00
100 1517 51 2200 FICA Social Sec Contribution 3,156.00 90.00 $3,066.00 $1,905.53 $1,160.47 $3,059.54 $3,150.75
100 1517 51 2300 FICA Medicare Contribution 738.00 11.00 $727.00 $445.67 $281.33 $715.55 $736.85
100 1517 51 2400 Retirement Contributions 5,320.00 297.00 $5,023.00 $3,265.52 $1,757.48 $4,702.68 $4,924.92
100 1517 51 2700 Workers Compensation 163.00 5.00 $158.00 $75.00 $83.00 $146.42 $138.74
100 1517 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 70,058.00 1,794.00 $68,264.00 $42,050.90 $26,213.10 $65,583.69 $66,823.14
100 1517 52 1325 Contract Services - Class 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1517 52 3220 Postage & Freight 1,500.00 (100.00)$1,600.00 $628.08 $971.92 $1,164.03 $715.80
100 1517 52 3400 Printing & Binding 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00
100 1517 52 3500 Travel & Related 300.00 0.00 $300.00 $0.00 $300.00 $0.00 $0.00
100 1517 52 3700 Education & Training 1,000.00 0.00 $1,000.00 $300.00 $700.00 $190.00 $355.90
52 Total
PURCHASED CONTRACTED
SERVICES 3,800.00 (100.00)$3,900.00 $928.08 $2,971.92 $1,354.03 $1,071.70
100 1517 53 1100 Supplies & Materials 1,500.00 0.00 $1,500.00 $418.04 $1,081.96 $1,899.00 $512.19
53 Total SUPPLIES 1,500.00 0.00 $1,500.00 $418.04 $1,081.96 $1,899.00 $512.19
100 1517 55 1005 Indirect Allocation - A/P (42,000.00)(3,856.00)($38,144.00)($25,436.56)($12,707.44)($38,144.00)($38,154.84)
55 Total INDIRECT ALLOCATION (42,000.00)(3,856.00)($38,144.00)($25,436.56)($12,707.44)($38,144.00)($38,154.84)
Grand Total Accounts Payable 33,358.00 (2,162.00)$35,520.00 $17,960.46 $17,559.54 $30,692.72 $30,252.19
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1519 51 1100 Salaries & Wages 47,362.00 3,723.00 $43,639.00 $26,286.38 $17,352.62 $39,039.45 $0.00
100 1519 51 1300 Overtime 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $142.58 $0.00
100 1519 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1519 51 2100 Health Insurance Benefits 9,723.00 658.00 $9,065.00 $5,605.01 $3,459.99 $7,221.13 $0.00
100 1519 51 2200 FICA Social Sec Contribution 3,022.00 271.00 $2,751.00 $1,629.78 $1,121.22 $2,429.33 $0.00
100 1519 51 2300 FICA Medicare Contribution 707.00 55.00 $652.00 $381.12 $270.88 $568.10 $0.00
100 1519 51 2400 Retirement Contributions 4,547.00 52.00 $4,495.00 $2,922.48 $1,572.52 $3,501.45 $2,127.07
100 1519 51 2700 Workers Compensation 156.00 14.00 $142.00 $66.00 $76.00 $121.81 $144.70
100 1519 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 66,892.00 4,773.00 $62,119.00 $36,890.77 $25,228.23 $53,023.85 $2,271.77
100 1519 52 3220 Postage & Freight 200.00 0.00 $200.00 $168.03 $31.97 $0.00 $0.00
100 1519 52 3400 Printing & Binding 300.00 (50.00)$350.00 $0.00 $350.00 $0.00 $0.00
100 1519 52 3500 Travel & Related 4,000.00 (250.00)$4,250.00 $1,222.05 $3,027.95 $1,106.92 $0.00
100 1519 52 3600 Dues & Fees 50.00 0.00 $50.00 $0.00 $50.00 $0.00 $0.00
100 1519 52 3700 Education & Training 2,400.00 (20.00)$2,420.00 $1,293.00 $1,127.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 6,950.00 (320.00)$7,270.00 $2,683.08 $4,586.92 $1,106.92 $0.00
100 1519 53 1100 Supplies & Materials 1,000.00 0.00 $1,000.00 $760.25 $239.75 $534.02 $156.49
100 1519 53 1720 Uniforms 200.00 0.00 $200.00 $0.00 $200.00 $0.00 $0.00
53 Total SUPPLIES 1,200.00 0.00 $1,200.00 $760.25 $439.75 $534.02 $156.49
100 1519 55 1008 Indirect Allocation - Payroll (20,788.00)(3,788.00)($17,000.00)($11,853.20)($5,146.80)($12,831.00)($17,779.80)
55 Total INDIRECT ALLOCATION (20,788.00)(3,788.00)($17,000.00)($11,853.20)($5,146.80)($12,831.00)($17,779.80)
Grand Total Payroll Division 54,254.00 665.00 $53,589.00 $28,480.90 $25,108.10 $41,833.79 ($15,351.54)
Grand Total Finance Department 671,821.00 76,391.00 595,430.00 198,421.78 397,008.22 370,638.08 309,599.49
FINANCE - ACCOUNTS PAYABLE DIVISION
FINANCE - PAYROLL DIVISION
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1510, 1512, 1517, & 1519 Finance Department
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 376,972$ 314,860$ 461,632$ 530,713$ Personnel 530,713$
Purchased/Contracted Services 122,122$ 108,102$ 197,870$ 210,550$ Purchased/Contracted Services 210,550$
Supplies 6,468$ 16,710$ 16,100$ 39,144$ Supplies 39,144$
Capital Outlays -$ -$ 100,000$ 100,000$ Capital Outlays 100,000$
Indirect (195,963)$ (176,003)$ (180,172)$ (208,586)$ Indirect (208,586)$
309,599$ 263,669$ 595,430$ 671,821$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 2017 FY 2018 FY 2019 Budget
Finance Department Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
60%
24%
5%
FY 2020 Finance Department Expenditure
Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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1530 - Legal
Statement of Service
The mission of the City Attorney is to provide timely and effective legal advice and professional representation to the City’s
elected officials, departments and agencies. The City Attorney has the responsibility of responding to requests for advice an d
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 $278,000
100.1530.52.1203, Legal/Lawsuits: - increased by $30,000 to cover the increased hourly rate of the City
Attorney;
100.1530.52.1204, Legal/Ethics Committee – increased by $1,000;
100.1530.55.5500, Insurance Deductibles – GIRMA will remain unchanged. This covers the City’s $2,500
deductibles with our liability insurance company, GIRMA for vehicle accidents.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1530 52 1200 Legal Gen Government 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1530 52 1203 Legal/Lawsuits/All Depts 260,000.00 30,000.00 $230,000.00 $136,910.63 $93,089.37 $189,983.33 $278,095.32
100 1530 52 1204 Legal/Ethics Committee 3,000.00 1,000.00 $2,000.00 $0.00 $2,000.00 $0.00 $0.00
52 Total
PURCHASES CONTRACTED
SERVICES 263,000.00 31,000.00 $232,000.00 $136,910.63 $95,089.37 $189,983.33 $278,095.32
100 1530 55 2300 Judgements 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1530 55 5500 Insurance Deductibles - G 15,000.00 0.00 $15,000.00 $7,374.55 $7,625.45 $2,500.00 $4,000.00
55 Total OTHER COSTS 15,000.00 0.00 $15,000.00 $7,374.55 $7,625.45 $2,500.00 $4,000.00
Grand Total 278,000.00 31,000.00 $247,000.00 $144,285.18 $102,714.82 $192,483.33 $282,095.32
LEGAL
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1535 - Information Technology
Statement of Service
The mission of the IT department is to provide secure, efficient, innovative, and cost effective data communication services
that will support and enhance the business operations of the City, and enable staff to better serve the citizens of Tybee Island.
Objectives
1. Maintain Network Operating System infrastructures to ensure minimum down time.
2. Maintain server infrastructure.
3. Expand and maintain data backup systems for data integrity.
4. Assist and maintain data security and compliancy for departments.
5. Maintain email system.
6. Improve data system performance and availability.
7. Maintain and upgrade existing applications as necessary.
8. Select and purchase new computers and related hardware and software applications.
9. Update and maintain City of Tybee website
10. Manage the City’s social media initiatives.
11. Coordinate City newsletter for publishing in the monthly water bill.
Information Technology Department: Budget $673,424
The IT Department’s budget decreased by ($12,693) due to the following:
Salary and Benefits budget decreased by a net amount of ($19,643) due to the removal of $30,000 extra funds
included in the FY2018 budget to have overlap funding for the outgoing IT Technician and the incoming IT
Technician; in addition, a 3% COLA was added to salaries in January of 2019; and due to an increase in health
insurance costs;
Purchased Contract Services increased by $28,700 due to increase in contracted services.
The Capital Outlay budget decreased by ($21,000).
o 100.1535.54.2400, Computers, increased by $5,000, from $15,000 to $20,000 for new computers for
City employees.
CITY PERSONNEL
Positio
n Grade Full-Time Part-
Time Full-Time Part-Time
INFORMATION TECHNOLOGY
IT Director 113 1 1
IT Support Specialist 107 1 1
INFORMATION TECHNOLOGY TOTAL 2 0 2 0
FY2020 FY2019
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1535 51 1100 Salaries & Wages 140,638.00 (26,302.00)$166,940.00 $83,211.43 $83,728.57 $124,309.59 $115,468.17
100 1535 51 1300 Overtime 7,000.00 0.00 $7,000.00 $973.32 $6,026.68 $1,603.68 $395.00
100 1535 51 1400 Employee Benefits 6,000.00 0.00 $6,000.00 $4,000.00 $2,000.00 $6,000.00 $6,000.00
100 1535 51 2100 Health Insurance Benefits 25,609.00 2,658.00 $22,951.00 $14,181.09 $8,769.91 $19,534.43 $18,340.31
100 1535 51 2200 FICA Social Sec Contribution 11,798.00 2,578.00 $9,220.00 $5,364.61 $3,855.39 $8,106.39 $7,360.36
100 1535 51 2300 FICA Medicare Contribution 2,831.00 646.00 $2,185.00 $1,254.66 $930.34 $1,895.84 $1,721.32
100 1535 51 2400 Retirement Contributions 13,103.00 628.00 $12,475.00 $8,111.28 $4,363.72 $11,995.32 $12,512.16
100 1535 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1535 51 2700 Workers Compensation 625.00 149.00 $476.00 $207.00 $269.00 $362.04 $328.97
100 1535 51 2910 Wellness Incentive 750.00 0.00 $750.00 $0.00 $750.00 $0.00 $0.00
51 Total PERSONNEL 208,354.00 (19,643.00)$227,997.00 $117,303.39 $110,693.61 $173,807.29 $162,126.29
100 1535 52 1120 Management Support Activities 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1535 52 1300 Service Contracts 266,200.00 3,550.00 $262,650.00 $190,397.78 $72,252.22 $287,708.80 $251,009.60
100 1535 52 1325 Contract Services - Class 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1535 52 2110 Garbage Charges 50.00 0.00 $50.00 $29.82 $20.18 $48.72 $46.98
100 1535 52 2201 Repair/Maintenance-Buildings 10,000.00 0.00 $10,000.00 $1,417.33 $8,582.67 $6,620.40 $3,336.47
100 1535 52 2203
Repair/Maintenance -
Equipment 10,000.00 0.00 $10,000.00 $7,382.25 $2,617.75 $19,001.20 $10,767.83
100 1535 52 2320 Rent- Equip & Vehicles 18,000.00 (4,000.00)$22,000.00 $12,985.77 $9,014.23 $26,165.05 $15,096.19
100 1535 52 3100 Property & Liability Insurance 2,000.00 0.00 $2,000.00 $1,666.67 $333.33 $950.00 $950.00
100 1535 52 3201 Telephone/Internet Costs 88,600.00 11,150.00 $77,450.00 $44,539.81 $32,910.19 $83,302.53 $69,676.14
100 1535 52 3600 Dues and fees 0.00 0.00 $0.00 $0.00 $0.00 $140.00 $18.51
100 1535 52 3700 Education & Training 2,500.00 0.00 $2,500.00 $300.00 $2,200.00 $998.00 $125.00
100 1535 52 3850 Contract Services 20,000.00 18,000.00 $2,000.00 $170.00 $1,830.00 $1,300.00 $2,300.00
52 Total
PURCHASED CONTRACTED
SERVICES 417,350.00 28,700.00 $388,650.00 $258,889.43 $129,760.57 $426,234.70 $353,326.72
100 1535 53 1100 Supplies & Materials 1,500.00 1,000.00 $500.00 $249.26 $250.74 ($257.85)$2,435.82
100 1535 53 1210 Water/Sewer Charges 70.00 0.00 $70.00 $20.31 $49.69 $48.06 $58.17
100 1535 53 1230 Electricity 900.00 0.00 $900.00 $429.87 $470.13 $768.36 $649.94
100 1535 53 1600 Small Equipment 25,000.00 (2,000.00)$27,000.00 $23,484.12 $3,515.88 $27,722.31 $40,135.94
100 1535 53 1720 Uniforms 250.00 250.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 27,720.00 (750.00)$28,470.00 $24,183.56 $4,286.44 $28,280.88 $43,279.87
100 1535 54 2100 Machinery & Equipment 0.00 (26,000.00)$26,000.00 $0.00 $26,000.00 $0.00 $0.00
100 1535 54 2400 Computers 20,000.00 5,000.00 $15,000.00 $14,002.65 $997.35 $0.00 $6,267.88
100 1535 54 2500 Capital Software Purchase 0.00 0.00 $0.00 $0.00 $0.00 $19,129.00 $0.00
54 Total CAPITAL OUTLAY 20,000.00 (21,000.00)$41,000.00 $14,002.65 $26,997.35 $19,129.00 $6,267.88
100 1535 56 2000 Amorization 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
56 Total 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 673,424.00 (12,693.00)$686,117.00 $414,379.03 $271,737.97 $647,451.87 $565,000.76
INFORMATION TECHNOLOGY
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1535 Information Technology
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 162,126$ 173,807$ 227,997$ 208,354$ Personnel 208,354$
Purchased/Contracted Services 353,327$ 426,235$ 388,650$ 417,350$ Purchased/Contracted Services 417,350$
Supplies 43,280$ 28,281$ 28,470$ 27,720$ Supplies 27,720$
Capital Outlays 6,268$ 19,129$ 41,000$ 20,000$ Capital Outlays 20,000$
565,001$ 647,452$ 686,117$ 673,424$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Information Technology Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
31%
62%
4%
FY 2020 Information Technology
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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1540 - Human Resources
Statement of Service
The mission of the Human Resources Department is to remain committed to providing quality services to all employees.
With the guidance of the City Manager and with respect to all federal/state laws, the HR department strives to excel in the
following core Objectives:
Work in collaboration with department heads to recruit top candidates.
Create innovative and employee valued training programs.
Create a diverse, healthy, and safe work environment for all employees
Meticulously select benefit plans
Offer rewarding compensation plans
Objectives
1. Advertise open positions in newspapers, on website, and in City Hall.
2. Provide background checks on potential employees to insure hire of quality staff.
3. Coordinate drug screens for potential new hires.
4. Provide comprehensive orientation for new employees, including processing all paperwork, education on policies ,
and insurance documents.
5. Work with Benefits Broker to maximize options for optimum healthcare rates.
6. Enhance employee involvement by providing recognition programs and assisting supervisors with employee relations
and personnel issues.
7. Coordinate Employee Wellness Program
8. Compensation administration
9. Review, maintain and update employee handbook annually.
10. Continue to attend training to stay abreast of current HR laws and practices.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
HUMAN RESOURCES
Human Resources Director 115 1 0 1 0
HUMAN RESOURCES TOTAL 1 0 1 0
FY2020 FY2019
Human Resources Department: Budget $144,435
The Human Resources Department’s budget increase by $12,375 due to the following:
Salary and Benefits increased by $1,975 due to 3% cola issued in January of 2019 and due to increase in health
insurance costs;
Purchased Contract Services increased by $8,900 due to the following:
100.1540.52.3850, Contract Services, increased by $4,300 in order to hire contracted labor to scan personnel files;
Supplies increased by $1,500 to cover the cost of the employee appreciation dinner.
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1540 51 1100 Salaries & Wages 79,136.00 1,179.00 $77,957.00 $46,979.33 $30,977.67 $68,769.00 $61,286.42
100 1540 51 1300 Overtime 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1540 51 1400 Employee Benefits 3,000.00 0.00 $3,000.00 $2,000.00 $1,000.00 $3,000.00 $3,000.00
100 1540 51 2100 Health Insurance Benefits 9,858.00 629.00 $9,229.00 $5,664.23 $3,564.77 $7,689.46 $7,132.00
100 1540 51 2200 FICA Social Sec Contribution 5,116.00 143.00 $4,973.00 $2,969.07 $2,003.93 $4,392.91 $3,885.30
100 1540 51 2300 FICA Medicare Contribution 1,196.00 17.00 $1,179.00 $694.40 $484.60 $1,027.39 $908.64
100 1540 51 2400 Retirement Contributions 6,420.00 0.00 $6,420.00 $4,174.32 $2,245.68 $6,232.68 $6,510.72
100 1540 51 2700 Workers Compensation 264.00 7.00 $257.00 $116.00 $141.00 $186.38 $175.27
100 1540 51 2900 Wellness Benefits 4,000.00 0.00 $4,000.00 $235.69 $3,764.31 $2,693.20 $1,350.00
100 1540 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $50.00 $0.00
100 1540 51 2920 Employee Safety Program 2,000.00 0.00 $2,000.00 $0.00 $2,000.00 $0.00 $0.00
51 Total PERSONNEL 111,365.00 1,975.00 $109,390.00 $62,833.04 $46,556.96 $94,041.02 $84,248.35
100 1540 52 1120 Management Support Activities 5,000.00 3,000.00 $2,000.00 $1,403.35 $596.65 $1,700.00 $1,475.19
100 1540 52 1230 Medical Screening 0.00 0.00 $0.00 $0.00 $0.00 $155.94 $0.00
100 1540 52 1231 Drug Testing 4,000.00 0.00 $4,000.00 $1,010.18 $2,989.82 $3,775.63 $6,606.74
100 1540 52 1275 Employee Assistance Expense 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 $0.00 $0.00 $0.00 $0.00 $91.00
100 1540 52 2110 Garbage 30.00 0.00 $30.00 $17.43 $12.57 $28.44 $27.41
100 1540 52 3100 Property & Liability Insurance 300.00 0.00 $300.00 $250.00 $50.00 $280.00 $280.00
100 1540 52 3220 Postage 200.00 0.00 $200.00 $128.42 $71.58 $190.63 $221.28
100 1540 52 3300 Advertising 1,000.00 600.00 $400.00 $188.00 $212.00 $761.00 $395.00
100 1540 52 3400 Print & Binding 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1540 52 3500 Travel & Related Expenses 800.00 0.00 $800.00 $727.00 $73.00 $1,007.00 $2,480.69
100 1540 52 3600 Dues and Fees 400.00 0.00 $400.00 $320.67 $79.33 $372.33 $525.00
100 1540 52 3700 Education & Training 1,100.00 0.00 $1,100.00 $435.00 $665.00 $1,437.00 $1,200.00
100 1540 52 3725 Education & Training -Internal 2,000.00 1,000.00 $1,000.00 $249.00 $751.00 $0.00 $0.00
100 1540 52 3850 Contract Services 7,100.00 4,300.00 $2,800.00 $874.65 $1,925.35 $1,434.82 $997.40
52 Total
PURCHASED CONTRACTED
SERVICES 24,930.00 8,900.00 $16,030.00 $8,603.70 $7,426.30 $14,142.79 $17,299.71
100 1540 53 1100 Supplies & Materials 600.00 0.00 $600.00 $180.25 $419.75 $1,096.74 $917.82
100 1540 53 1210 Water Sewer Charges 40.00 0.00 $40.00 $11.86 $28.14 $25.03 $33.99
100 1540 53 1230 Electricity 400.00 0.00 $400.00 $251.34 $148.66 $449.30 $380.06
100 1540 53 1312 Employee Appreciation 3,500.00 1,500.00 $2,000.00 $1,093.65 $906.35 $1,845.99 $1,875.00
100 1540 53 1400 Books/Periodicals 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1540 53 1600 Small Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1540 53 1710 Employee Appreciation Awa 300.00 0.00 $300.00 $0.00 $300.00 $246.27 $306.41
100 1540 53 1720 Uniforms 0.00 0.00 $0.00 $0.00 $0.00 $175.00 $0.00
53 Total SUPPLIES 4,840.00 1,500.00 $3,340.00 $1,537.10 $1,802.90 $3,838.33 $3,513.28
100 1540 57 2012 Unitized Way Coastal Empire 3,000.00 0.00 $3,000.00 $1,007.00 $1,993.00 $2,762.48 $4,102.29
100 1540 57 2100 Flowers 300.00 0.00 $300.00 $0.00 $300.00 $0.00 $452.50
57 Total OTHER COSTS 3,300.00 0.00 $3,300.00 $1,007.00 $2,293.00 $2,762.48 $4,554.79
Grand Total 144,435.00 12,375.00 $132,060.00 $73,980.84 $58,079.16 $114,784.62 $109,616.13
HUMAN RESOURCES
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1540 Human Resources
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 84,248$ 94,042$ 109,390$ 111,365$ Personnel 111,365$
Purchased/Contracted Services 17,300$ 14,143$ 16,030$ 24,930$ Purchased/Contracted Services 24,930$
Supplies 3,513$ 3,838$ 3,340$ 4,840$ Supplies 4,840$
Other Costs 4,555$ 2,762$ 3,300$ 3,300$ Other Costs 3,300$
109,616$ 114,785$ 132,060$ 144,435$
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Human Resources Summary of Expenditures
Personnel Purchased/Contracted Services Supplies Other Costs
77%
17%
4%
FY2020 Human Resources
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Other Costs
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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.
.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
MUNICIPAL COURT
Municipal Court Director 115 0 0 1 0
Clerk of Court 109 1 0 1 0
Assistant Clerk of Court 106 1 1
MUNICIPAL COURT TOTAL 2 0 3 0
FY2020 FY2019
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 $290,000
Municipal Court’s Department’s budget decreased by (16,367) due to following:
Salary and Benefits cost increased by a net amount $159 due to increase salary from the 3% cola issued in January of 2019;
due to the increase in health insurance costs of $2,231 and a reduction of retirement cost by ($4,844).
Purchased Contracted Services increased by $6,437 due to the following:
100-2650-52-1101 Legal Judge – will decrease by ($1,000);
100.2650.52.1300 Contract Services decreased by ($6,000); it covered the annual maintenance fee for Incode
system;
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100.2650.52.1111, Contract Interpreter, increased by $1,2000 to establish the account;
100.2650.52.1211, Legal – Prosecutor, increased by $7,000 to establish the account;
100.2650.52.1212, Legal – Public Defender, increased by $7,000 to establish the account;
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 – decreased by ($1,000) . Classes for 3 Clerks and 2 Judges; and
100-2650-52-3901 – Credit Card Services - $12,000 budget remains unchanged.
Supplies decreased by ($7,963) due to the following:
100.2650.53.1100 – Supplies & Materials decreased by($ 1,436); and
100.2650.53.1230 – Electricity budget of $6,425 is eliminated.
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 2650 51 1100 Salaries & Wages 163,770.00 2,498.00 $161,272.00 $99,136.53 $62,135.47 $87,191.25 $80,095.53
100 2650 51 1300 Overtime 2,000.00 500.00 $1,500.00 $1,526.16 ($26.16)$2,160.12 $3,341.19
100 2650 51 1400 Employee Benefits 2,400.00 (600.00)$3,000.00 $800.00 $2,200.00 $0.00 $200.00
100 2650 51 2100 Health Insurance Benefits 33,219.00 2,231.00 $30,988.00 $19,110.93 $11,877.07 $18,426.22 $13,475.27
100 2650 51 2200 FICA Social Sec Contribution 10,496.00 317.00 $10,179.00 $6,216.28 $3,962.72 $5,597.65 $5,185.46
100 2650 51 2300 FICA Medicare Contribution 2,455.00 40.00 $2,415.00 $1,453.85 $961.15 $1,309.14 $1,212.72
100 2650 51 2400 Retirement Contributions 9,493.00 (4,844.00)$14,337.00 $5,701.04 $8,635.96 $9,675.00 $9,305.67
100 2650 51 2700 Workers Compensation 542.00 17.00 $525.00 $186.00 $339.00 $264.48 $139.48
100 2650 51 2910 Wellness Incentive 1,125.00 0.00 $1,125.00 $0.00 $1,125.00 $470.00 $0.00
51 Total PERSONNEL 225,500.00 159.00 $225,341.00 $134,130.79 $91,210.21 $125,093.86 $112,955.32
100 2650 52 1101 Legal - Judge 4,000.00 (1,000.00)$5,000.00 $1,600.00 $3,400.00 $2,400.00 $2,400.00
100 2650 52 1111 Contract Services - Interpreter 1,200.00 1,200.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 2650 52 1211 Legal - Prosecutor 7,000.00 7,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 2650 52 1212 Legal - Public Defender 7,000.00 7,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 2650 52 1300 Service Contracts 1,500.00 (6,000.00)$7,500.00 $232.00 $7,268.00 $232.00 $454.00
100 2650 52 1301 Court Reporter 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 2650 52 1385 Custody - Food Supplies 500.00 (100.00)$600.00 $84.51 $515.49 $425.68 $0.00
100 2650 52 2110 Garbage 0.00 (163.00)$163.00 $0.00 $163.00 $0.00 $0.00
100 2650 52 2130 Custodial 2,250.00 0.00 $2,250.00 $1,667.22 $582.78 $0.00 $0.00
100 2650 52 2325 Armored Car Service 9,000.00 0.00 $9,000.00 $4,553.76 $4,446.24 $0.00 $0.00
100 2650 52 3100 Property/Liability Insurance 500.00 0.00 $500.00 $416.67 $83.33 $200.00 $200.00
100 2650 52 3220 Postage & Freight 1,000.00 0.00 $1,000.00 $452.11 $547.89 $0.00 $0.00
100 2650 52 3500 Travel & Related Expenses 4,000.00 0.00 $4,000.00 $1,465.93 $2,534.07 $1,238.61 $423.24
100 2650 52 3600 Dues & Fees 1,000.00 0.00 $1,000.00 $170.00 $830.00 $0.00 $0.00
100 2650 52 3700 Education & Training 5,000.00 (1,500.00)$6,500.00 $1,575.00 $4,925.00 $2,375.00 $325.00
100 2650 52 3901 Credit Card Service Charge 12,000.00 0.00 $12,000.00 $9,208.38 $2,791.62 $239.72 $0.00
100 2650 52 3910 Court Appearance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 55,950.00 6,437.00 $49,513.00 $21,425.58 $28,087.42 $7,111.01 $3,802.24
100 2650 53 1100 Supplies & Materials 6,000.00 (1,436.00)$7,436.00 $4,126.37 $3,309.63 $299.66 $299.41
100 2650 53 1104 First Aid Supplies 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 2650 53 1210 Water/Sewer Charges 0.00 (188.00)$188.00 $0.00 $188.00 $0.00 $0.00
100 2650 53 1230 Electricity 0.00 (6,425.00)$6,425.00 $0.00 $6,425.00 $0.00 $0.00
100 2650 53 1400 Books/Periodicals 700.00 86.00 $614.00 $613.88 $0.12 $548.10 $0.00
100 2650 53 1600 Small Equipment 1,150.00 0.00 $1,150.00 $1,132.04 $17.96 $0.00 $0.00
100 2650 53 1703 Cash- Over/Short 100.00 0.00 $100.00 $0.00 $100.00 $0.00 $0.00
100 2650 53 1720 Uniforms 600.00 0.00 $600.00 $576.98 $23.02 $0.00 $0.00
53 Total SUPPLIES 8,550.00 (7,963.00)$16,513.00 $6,449.27 $10,063.73 $847.76 $299.41
100 2650 57 1008 Indigent Defense Fees 0.00 (15,000.00)$15,000.00 $5,416.71 $9,583.29 $9,583.41 $9,166.32
57 Total OTHER COSTS 0.00 (15,000.00)$15,000.00 $5,416.71 $9,583.29 $9,583.41 $9,166.32
Grand Total 290,000.00 (16,367.00)$306,367.00 $167,422.35 $138,944.65 $142,636.04 $126,223.29
MUNICIPAL COURT
73 | P a g e
2650 Municipal Court
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 112,955$ 125,094$ 225,341$ 225,500$ Personnel 225,500$
Purchased/Contracted Services 3,802$ 7,111$ 49,513$ 55,950$ Purchased/Contracted Services 55,950$
Supplies 299$ 848$ 16,513$ 8,550$ Supplies 8,550$
Other Costs 9,166$ 9,583$ 15,000$ -$ Other Costs -$
126,223$ 142,636$ 306,367$ 290,000$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Municipal Court Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Other Costs
78%
19%
3%
FY 2020 Municipal Court
Expenditures Budget
Personnel Purchased/Contracted Services Supplies Other Costs
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3210 - Police Department
Statement of Service- Police Administration
The mission of Police Administration is to consistently seek and find ways to promote, preserve and deliver quality security
and safety services to the community. TIPD strives to promote a commitment to quality performance from all members of the
department by providing the foundation upon which all operational decisions and organizational directives will be formed.
Directives include rules, regulations, and standard operating policies, procedures, and practices. Member of the department
are expected to consistently work in a quality manner during the daily performance of their duties, job responsibilities, and
work tasks. Performance standards include the oath of office, code of ethics, agency standards, operating procedures, general
orders, and City-wide policies.
The Police Administration function:
Maintains standards to ensure statewide certification from the Georgia Association of Chiefs of Police
Plans, directs, and manages the department, including patrol services, investigations, communications, training,
community policing, and public relations
Develops, implements, and enforces departmental rules, regulations, standard operating procedures, policies,
philosophies, and programs.
Monitors and ensures the scheduling and assigning of work, the instruction and training of employees, the work
and performance of employees, as well as exercising disciplinary action when necessary.
Provides technical knowledge and problem solving.
Prepares the departmental operating budget for review and consideration by the City Manager, Mayor, and City
Council; monitors and controls the expenditure of all departmental funds; reviews purchase orders and other
financial forms requiring department head approval.
Monitors the security and tracking of evidence, records, and tickets.
Recruits, selects, and hires departmental employees.
Develops and supervises the hiring process including testing, interviews, background investigations, and job
offers.
Prepares correspondence, reports, and other written documents; reviews and approves law enforcement forms,
reports, evaluations, media releases, and other administrative paperwork and documentation.
Directs the internal affairs function of investigating citizen complaints and employee grievances.
Objectives
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.
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Statement of Service- CID
The mission of the Criminal Investigation Division is the protection of persons, the apprehension of criminals, the reco very
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.
Statement of Service- City Marshall/Code Enforcement
The mission of the City Marshall is to enforce the codes of the City in order to protect the health, safety, and welfare of the
community and, where violations occur, to work with our citizens to achieve compliance through an efficient and fair
process.
City Marshall/Code Enforcement 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.
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CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
POLICE ADMINISTRATION
Chief of Police 118 1 0 1 0
Major 114 2 0 1 0
Captain 112 1 0 2 0
Lieutenant/Admin Supervisor 111 1 0 1 0
City Marshal 111 1 0 1 0
Lieutenant 111 3 0 2 0
Sergeant 109 5 0 3 / 5 0
Corporals (First 6 months in FY2019 only)108 2 0 2 / 0 0
Assistant City Marshal 108 1 0 1 0
Sr Patrol Officer 107 4 0 4 0
Patrol Officer 106 3 0 6 0
Detention Officer (20 hours)104 0 3 0 2
POLICE ADMINISTRATION TOTAL 24 3 19 2
FY2020 FY2019
The Police Department’s budget includes Police Administration and Animal Control Division.
Police Administration: Budget $3,154,812
Police Administration’s Budget increased by$602,723 due to the following:
The department re-allocated the Beach Patrol Division’s budget into the Police Administration budget combining those
budgets into one.
Personnel & benefits increased by $526,877 due to planned promotions of staff; due to the 3% increased received in
January of 2019; $70,000 was added to Salaries as a pay increase incentive for public safety personnel to seek higher
education; an increase is included the estimated increase in health insurance costs; Overtime (3210.51.1300) increased
by $10,000 from $80,000 to $90,000 based on the current year’s actual cost;
Purchased Contracted Services increased by a net amount of $20,533 from $323,607 to $344,140;
o 100.3210.52.1316, Contract Services – Leases, budget increased by $21,596 from $13,404 to $35,000 to pay
for Georgia Power camera lease program;
o 100.3210.52.2321, Rental – Leased Vehicle Program, budget increased by $37 from $125,963 to $126,000
Supplies decreased by ($28,863) from $247,063 to $ 218,200 compared to the current year’s budget;
o 100.3210.53.1115, Supplies Ammunition is established for $9,000 increased by $660; the ammunition was
previously budgeted in the Safety Equipment line item, 100.3210.53.1601 in FY18 and FY17;
o 100.3210.53.1100, Supplies & Material, increased by $1,000 from $10,000 to $11,000;
o 100.3210.53.1103, Community Police Programs $3,000 will remain unchanged;
o 100.3210.53.1600, Small Equipment budget will increase by $2,197;
o 100.3210.53.1615, Small Equipment – Camera’s budget will decrease by ($97) from $26,097 to $26,000; it
will be used to purchase Tasers;
o 100.3210.53.1616, Small Equipment – Radios, budget is $20,000;
o 100.3210.53.1620, Small Equipment – Technology Fees, budget is eliminated.
o 100-3210-53-1185 – Community Police Program remains at $3,000;
o 100.3210.53.1601, Safety Equipment increased by $340 from $21,660 to $22,000;
Capital Outlay increased by $84,146 from $53,900 to $138,076;
o 100.3210.54.1315, Building Improvement’s budget is $8,900 to cover the City’s 15% match share to purchase
storm shutters under the FEMA\GEMA funded hazard mitigation grants.
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o 100.3210.54.2100, Machinery & Equipment, increased by $97,176 from $45,000 to $142,176 due to the
following:
o Purchase two tag readers devices for $13,576 each;
o Purchase body camera for $40,960;
o Purchase in-car camera system for new vehicles for $26,064; and
o Purchase drone for the beach for $30,000.
o 100.3210.54.2300, Furniture and Fixtures budget is $5,000. The money will be used to purchase office
chairs and desks.
PROJECT DESCRIPTIONS
Grand
Total
FY2020
Projects Total All CIP FY20 FY21 FY22 FY23 FY24
Department of Police
Beach Vehicle - four 0 144,000 0 48,000 48,000 0 48,000
Vehicle Leasing 18 finish fleet 0 700,000 0 140,000 140,000 140,000 140,000
Vehicle Leasing 1st 16
(100-3210-52-1316 - Rental Leased Vehicles) 126,000 630,000 126,000 126,000 126,000 126,000 126,000
Drone
(100.3210.54.2100 - Machinery & Equipment)30,000 30,000 30,000
Tag Reader 1 of 2
(100.3210.54.2100 - Machinery & Equipment)13,576 13,576 13,576 0 0 0 0
Tag Reader 2 of 2
(100.3210.54.2100 - Machinery & Equipment)13,576 13,576 13,576 0 0 0 0
Body Cameras
(100.3210.54.2100 - Machinery & Equipment)40,960 204,800 40,960 40,960 40,960 40,960 40,960
Furniure & Fixtures - (100.3210.54.2300)5,000 25,000 5,000 5,000 5,000 5,000 5,000
In-car Camera Systems for new Vehicles
(100.3210.54.2100 - Machinery & Equipment)26,064 132,100 26,064 26,064 20,064 26,064 26,064
Georgia Power Surveilance Cameras:
(100-3210-52.1300 - Equipment Contract
Services)30,000 150,000 30,000 30,000 30,000 30,000 30,000
Storm Shutters 15% Match for $52,653 cost
(100.3210.54.1315 - Building Imrovements)8,900 8,900 8,900 0 0 0 0
TOTAL Police Department CIP:294,076 1,207,952 294,076 228,024 222,024 228,024 228,024
NOTE:
The items highlighted in green are not included in the Capital Outlay budget line items, but are included under Purchased
Contracted Services budget line items.
POLICE DEPARTMENT - ADMINISTRATION - GENERAL FUND 100
78 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3210 51 1100 Salaries & Wages 1,556,132.00 396,137.00 $1,159,995.00 $824,720.07 $335,274.93 $1,083,696.91 $1,063,497.03
100 3210 51 1200 Part Time/Seasonal Wages 100,004.00 20,444.00 $79,560.00 $75,477.31 $4,082.69 $66,639.66 $109,480.14
100 3210 51 1300 Overtime 90,000.00 10,000.00 $80,000.00 $60,716.81 $19,283.19 $67,489.61 $77,389.69
100 3210 51 1400 Employee Benefits 10,800.00 0.00 $10,800.00 $9,350.00 $1,450.00 $7,700.00 $7,600.00
100 3210 51 2100 Health Insurance Benefits 336,213.00 35,120.00 $301,093.00 $194,616.79 $106,476.21 $191,984.60 $198,832.50
100 3210 51 2200 FICA Social Sec Contribution 105,264.00 19,391.00 $85,873.00 $59,992.65 $25,880.35 $76,689.08 $76,046.10
100 3210 51 2300 FICA Medicare Contribution 24,618.00 4,306.00 $20,312.00 $14,030.64 $6,281.36 $17,935.64 $17,806.94
100 3210 51 2400 Retirement Contributions 128,649.00 20,327.00 $108,322.00 $79,235.46 $29,086.54 $111,550.92 $117,844.00
100 3210 51 2700 Workers Compensation 91,841.00 19,652.00 $72,189.00 $32,231.00 $39,958.00 $66,042.10 $67,782.65
100 3210 51 2910 Wellness Incentive 10,875.00 1,500.00 $9,375.00 $0.00 $9,375.00 $0.00 $0.00
51 Total PERSONNEL 2,454,396.00 526,877.00 $1,927,519.00 $1,350,370.73 $577,148.27 $1,689,728.52 $1,736,279.05
100 3210 52 1225 Physical Evaluations 1,500.00 0.00 $1,500.00 $250.00 $1,250.00 $1,575.00 $2,375.00
100 3210 52 1300 Equip Service Contracts 31,800.00 1,800.00 $30,000.00 $16,250.00 $13,750.00 $15,324.74 $15,466.52
100 3210 52 1316 Contract Services - Lease 35,000.00 21,596.00 $13,404.00 $0.00 $13,404.00 $0.00 $0.00
100 3210 52 2110 Garbage Charges 590.00 0.00 $590.00 $469.60 $120.40 $669.24 $645.93
100 3210 52 2130 Custodial 10,000.00 2,750.00 $7,250.00 $4,070.43 $3,179.57 $8,995.78 $8,600.29
100 3210 52 2201 Repair/Maintenance-Buildings 8,000.00 2,600.00 $5,400.00 $5,231.39 $168.61 $9,771.77 $4,408.96
100 3210 52 2202 Repair/Maintenance-Vehicles 0.00 (18,350.00)$18,350.00 $14,108.78 $4,241.22 $20,279.51 $28,027.37
100 3210 52 2203
Repair/Maintenance-
Equipment 5,000.00 1,500.00 $3,500.00 $3,359.59 $140.41 $6,548.77 $3,424.77
100 3210 52 2320 Rent-Equip & Vehicles 2,000.00 0.00 $2,000.00 $0.00 $2,000.00 $2,042.54 $2,008.00
100 3210 52 2321
Rental - Leased Vehicle
Program 126,000.00 37.00 $125,963.00 $0.00 $125,963.00 $0.00 $0.00
100 3210 52 2325 Armored Car Service 0.00 0.00 $0.00 $0.00 $0.00 $8,201.00 $0.00
100 3210 52 3100 Property & Liability Insurance 75,000.00 0.00 $75,000.00 $61,883.34 $13,116.66 $77,509.35 $101,000.00
100 3210 52 3201 Telephone/ communications 150.00 0.00 $150.00 $0.00 $150.00 $150.00 $0.00
100 3210 52 3220 Postage/Freight 500.00 100.00 $400.00 $351.29 $48.71 $843.93 $594.60
100 3210 52 3500 Travel & Related Expenses 30,000.00 3,000.00 $27,000.00 $27,025.90 ($25.90)$43,178.09 $21,606.46
100 3210 52 3600 Dues, Fees, Tags & Titles 1,600.00 0.00 $1,600.00 $1,128.67 $471.33 $1,536.33 $1,579.00
100 3210 52 3601 GCIC Database Fees 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3210 52 3602 Certifications 2,000.00 500.00 $1,500.00 $525.00 $975.00 $429.00 $1,957.00
100 3210 52 3700 Education &Training 15,000.00 5,000.00 $10,000.00 $5,419.50 $4,580.50 $11,280.44 $17,058.46
100 3210 52 3850 Contract Labor 0.00 0.00 $0.00 $0.00 $0.00 $480.00 $0.00
100 3210 52 3901 Service Charges 0.00 0.00 $0.00 $0.00 $0.00 $10,528.75 $2,976.59
100 3210 52 3920 Minor Accidents 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 344,140.00 20,533.00 $323,607.00 $140,073.49 $183,533.51 $219,344.24 $211,728.95
100 3210 53 1100 Supplies & Materials 11,000.00 1,000.00 $10,000.00 $5,836.34 $4,163.66 $13,793.03 $14,121.16
100 3210 53 1102 Flags 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3210 53 1103 Investigation & I.D. Supplies 2,500.00 0.00 $2,500.00 $2,163.04 $336.96 $1,198.87 $2,500.00
100 3210 53 1115 Supplies - Ammunition 9,000.00 660.00 $8,340.00 $8,339.10 $0.90 $0.00 $0.00
100 3210 53 1185 Community Police Programs 3,000.00 0.00 $3,000.00 $2,535.66 $464.34 $2,275.71 $2,681.60
100 3210 53 1190 Animal Control Supplies 0.00 (250.00)$250.00 $0.00 $250.00 $142.22 $475.77
100 3210 53 1191 Animal Control Costs 0.00 (150.00)$150.00 $100.00 $50.00 $100.00 $100.00
100 3210 53 1210 Water/Sewer Charges 700.00 0.00 $700.00 $441.67 $258.33 $637.34 $615.84
100 3210 53 1230 Electricity 25,500.00 0.00 $25,500.00 $17,019.49 $8,480.51 $22,766.67 $24,265.87
100 3210 53 1270 Gasoline & Diesel Fuel 53,000.00 0.00 $53,000.00 $34,290.18 $18,709.82 $58,089.08 $51,942.58
100 3210 53 1310 Food - Officials & Function 2,500.00 500.00 $2,000.00 $1,168.72 $831.28 $2,160.45 $1,480.79
100 3210 53 1385 Custody - Food Supplies 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $0.00 $376.07
100 3210 53 1400 Books & Periodicals 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3210 53 1600 Small equipment 11,000.00 2,197.00 $8,803.00 $8,802.54 $0.46 $13,707.04 $3,620.36
100 3210 53 1601 Safety Equipment 22,000.00 340.00 $21,660.00 $17,784.42 $3,875.58 $15,218.81 $17,535.09
100 3210 53 1603 Protective Gear 5,000.00 0.00 $5,000.00 $4,848.23 $151.77 $3,640.68 $7,458.88
100 3210 53 1610
Small Equipment-Outfit
Camera 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3210 53 1615 Small Equipment-camera's 26,000.00 (97.00)$26,097.00 $0.00 $26,097.00 $0.00 $0.00
100 3210 53 1616 Small Equipment-radios &20,000.00 20,000.00 $0.00 $0.00 $0.00 $43,648.46 $44,047.45
100 3210 53 1619
Small Equipment-Storm
Damage 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00
100 3210 53 1620 Small Equipment-Tech Fees 0.00 (57,063.00)$57,063.00 $40,127.64 $16,935.36 $29,420.34 $22,261.12
100 3210 53 1720 Uniforms & Accessories 24,000.00 4,000.00 $20,000.00 $15,048.61 $4,951.39 $20,711.49 $19,968.47
53 Total SUPPLIES 218,200.00 (28,863.00)$247,063.00 $158,505.64 $88,557.36 $227,510.19 $216,451.05
100 3210 54 1315 Building Improvements 8,900.00 0.00 $8,900.00 $0.00 $8,900.00 $0.00 $0.00
100 3210 54 2100 Machinery & Equipment 124,176.00 79,176.00 $45,000.00 $0.00 $45,000.00 $0.00 $37,042.57
100 3210 54 2129
Machinery & Equipment Storm
Damage 0.00 0.00 $0.00 $0.00 $0.00 $92,952.70 $16,712.00
100 3210 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $161,395.04 $0.00
100 3210 54 2300 Furniture & Fixtures 5,000.00 5,000.00 $0.00 $2,867.25 ($2,867.25)$0.00 $2,990.98
54 Total CAPITAL OUTLAY 138,076.00 84,176.00 $53,900.00 $2,867.25 $51,032.75 $254,347.74 $56,745.55
Grand Total 3,154,812.00 602,723.00 $2,552,089.00 $1,651,817.11 $900,271.89 $2,390,930.69 $2,221,204.60
POLICE ADMINISTRATION
79 | P a g e
3210 Police Administration
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 1,736,279$ 1,689,729$ 1,927,519$ 2,454,396$ Personnel 2,454,396$
Purchased/Contracted Services 211,729$ 219,344$ 323,607$ 344,140$ Purchased/Contracted Services 344,140$
Supplies 216,451$ 227,510$ 247,063$ 218,200$ Supplies 218,200$
Capital Outlays 56,746$ 254,348$ 53,900$ 138,076$ Capital Outlays 138,076$
2,221,205$ 2,390,931$ 2,552,089$ 3,154,812$
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Police Administration Department Summary Comparison
of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
78%
11%
7%
FY 2020 Police Administration Department
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
80 | P a g e
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 necessar y
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 $0
Police Park (Beach) Patrol Division’s budget was added to the Police Administration’s budget.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
BEACH PATROL 0
Lieutenant 111 0 0 1 0
Corporal 109 0 0 1 0
Beach Patrol Officer 106 0 0 3 0
BEACH PATROL TOTAL 0 0 5 0
FY2020 FY2019
81 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3215 51 1100 Salaries & Wages 0.00 (213,508.00)$213,508.00 $157,041.57 $56,466.43 $193,601.90 $126,139.76
100 3215 51 1200 Part Time/Seasonal Wages 0.00 0.00 $0.00 $0.00 $0.00 $1,507.00 $21,079.87
100 3215 51 1300 Overtime 0.00 (10,000.00)$10,000.00 $27,544.65 ($17,544.65)$22,997.74 $12,405.75
100 3215 51 2100 Health Insurance Benefits 0.00 (54,329.00)$54,329.00 $39,571.47 $14,757.53 $41,879.93 $23,741.44
100 3215 51 2200 FICA Social Sec Contribution 0.00 (13,785.00)$13,785.00 $11,404.21 $2,380.79 $13,551.89 $11,532.98
100 3215 51 2300 FICA Medicare Contribution 0.00 (3,268.00)$3,268.00 $2,667.13 $600.87 $3,169.41 $2,697.26
100 3215 51 2400 Retirement Contributions 0.00 (15,383.00)$15,383.00 $11,251.89 $4,131.11 $8,717.16 $4,864.20
100 3215 51 2700 Workers Compensation 0.00 (12,584.00)$12,584.00 $6,503.00 $6,081.00 $4,604.00 $3,480.71
100 3215 51 2910 Wellness Incentive 0.00 (1,875.00)$1,875.00 $0.00 $1,875.00 $139.00 $0.00
100 3215 51 2930 Compensation Time Expense 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 0.00 (324,732.00)$324,732.00 $255,983.92 $68,748.08 $290,168.03 $205,941.97
100 3215 52 2203 Repair & Maintain - Equip 0.00 (1,150.00)$1,150.00 $549.10 $600.90 $0.00 $1,222.33
100 3215 52 3100 Property & Liability Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 0.00 (1,150.00)$1,150.00 $549.10 $600.90 $0.00 $1,222.33
100 3215 53 1100 Supplies & Materials 0.00 (850.00)$850.00 $679.36 $170.64 $106.24 $459.19
100 3215 53 1600 Small Equipment 0.00 (2,000.00)$2,000.00 $1,966.29 $33.71 $1,526.21 $1,840.00
100 3215 53 1601 Safety Equipment 0.00 (500.00)$500.00 $320.74 $179.26 $461.84 $506.55
100 3215 53 1720 Uniforms 0.00 (4,000.00)$4,000.00 $3,873.73 $126.27 $4,419.70 $3,911.36
53 Total SUPPLIES 0.00 (7,350.00)$7,350.00 $6,840.12 $509.88 $6,513.99 $6,717.10
Grand Total 0.00 (333,232.00)$333,232.00 $263,373.14 $69,858.86 $296,682.02 $213,881.40
POLICE - BEACH PATROL DIVISION
3215 Beach Patrol Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 205,942$ 290,168$ 324,732$ -$ Personnel -$
Purchased/Contracted Services 1,222$ -$ 1,150$ -$ Purchased/Contracted Services -$
Supplies 6,717$ 6,514$ 7,350$ -$ Supplies -$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
213,881$ 296,682$ 333,232$ -$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Police Beach Patrol Division Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
0%0%0%
FY 2020 Police Beach Patrol Division
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
82 | P a g e
3215 - Animal Control
Statement of Service
Animal Control Services provides for the safety and well-being of the domestic animals of Tybee Island.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
ANIMAL CONTROL
Animal Control Officer 104 1 0 1 0
Animal Control Officer (20 hours)104 0 2 0 2
ANIMAL CONTROL TOTAL 1 2 1 2
FY2020 FY2019
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3226 51 1100 Salaries & Wages 34,071.00 34,071.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 1200 Part Time/Seasonal 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2100 Health Insurance Benefits 8,970.00 8,970.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2200 FICA Social Sec Contribution 2,136.00 2,136.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2300 FICA Medicare Contribution 500.00 500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2400 Retirement Contributions 3,748.00 3,748.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2700 Workers Compensation 1,929.00 1,929.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 51 2910 Wellness Incentive 375.00 375.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 51,729.00 51,729.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 53 1100 Supplies & Materials 100.00 100.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 53 1191
Animal control cost (kennel
license dept of aquiculture 150.00 150.00
100 3226 53 1600 Small equipment 300.00 300.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3226 53 1720 Uniforms 1,500.00 1,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 2,050.00 2,050.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 53,779.00 53,779.00 $0.00 $0.00 $0.00 $0.00 $0.00
ANIMAL CONTROL
3226 Police Animal Control Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel -$ -$ -$ 51,729$ Personnel 51,729$
Purchased/Contracted Services -$ -$ -$ -$ Purchased/Contracted Services -$
Supplies -$ -$ -$ 2,050$ Supplies 2,050$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
-$ -$ -$ 53,779$
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Police Animal Control Division Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
96%
0%4%
FY 2020 Police Animal Control Division
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
83 | P a g e
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.
CITY PERSONNEL
Posit
ion
Grade
Full-Time Part-
Time Full-Time Part-Time
FIRE DEPARTMENT
Fire Chief 116 1 0 1 0
Captain 112 1 0 0 0
Lieutenant 109 3 0 1 0
Firefighter 106 12 0 5 0
Firefighter (Part time)116 0 6 0 6
FIRE DEPARTMENT TOTAL 17 6 7 6
FY2020 FY2019
84 | P a g e
Fire Administration: Budget $1,621,911
Fire Administration’s budget increased by $741,085 from the current year’s budget of $880,826 to $1,621,911 due to the
following:
Personnel and Benefits increased by $725,985 from $638,669 to $1,364,654 primarily due to the addition of nine
new full-time firefighters positions; a 3% COLA increase that was implemented in January of 2019; an estimated
increase in health insurance costs; and the inclusion of $25,000 as an incentive for staff to work extra evening hours
to monitor the sandbar area of the beach.
Purchased Contract Services increased by $9,850 from $106,406 to $116,256 primarily due to the following:
100.3510.52.3200, Communications increased by $2,000 from $8,000 to $10,000;
100.3510.52.2201 Repairs & Maintenance – Building increased by $2,000 from $8,000 to $10,000
100.3510.52.2202, Repairs & Maintenance – Vehicles increased by $2,500 from $15,000 to $17,500;
100.3510.52.2203, Repairs & Maintenance – Equipment increased by $2,500 from $5,000 to $7,500;
Supplies increased by $5,250 from $84,550 to $89,800 primarily due to the following:
100.3510.53.1100, Supplies and Materials increased by $2,000 from $8,000 to $10,000;
100.3510.53.1230, Electricity, increased by $200;
100.3510.53.1600, Small Equipment increased by $5,000 from $ 7,000 to $12,500; and
100.3510.53.1603, Protective Gear, decreased by ($9,000) from $39,200 to $30,000.
Capital Outlay budget remains unchanged at $51,201 and the department plans to purchasing the following items:
100.3510.54.2100, Machinery and Equipment purchases include E-1 Thermal Camera/PPV Fan/Mounts for
$11,500; Radios/Communications Technology for $15,000; and Utility Vehicle for $15,000;
100.3510.54.2300 Office furnishings for $7,500 to buy furnishings for firemen overnight quarters.
100.3510.54.2315, Building Improvements for $2,201 is budgeted to pay for storm shutters as a part of the
Hazard Mitigation Grant through FEMA when the grant is awarded to the City.
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Department of Fire
E-1 Thermal Camera / PPV Fan / Mounts (100.3510.54.2100 M&E)11,500 11,500 11,500 0 0 0 0
Storm Shutters 15% Match for $14674 cost (100.3510.54.1315)2,201 2,201 2,201 0 0 0 0
Replacement Ladder Truck Fire 1999/ Equipment (20 Years)0 750,000 0 750,000 0 0 0
Fire Station / Office Furniture (100.3510.54.2300)7,500 7,500 7,500 0 0 0 0
Radios / Communication Technology Fire / OR
(100.3510.54.2100 M&E)15,000 15,000 15,000 0 0 0 0
Replacement Fire Engine 1997 (Back Up Over 20 Years)0 499,999 0 499,999 0 0 0
Sea Doo Watercraft Replacement (100.3510.54.2100 M & E)15,000 15,000 15,000 0 0 0 0
LUCAS II Chest Compression System 0 15,000 0 15,000 0 0 0
Replacement Fire Station / Admin /EMA 0 3,500,000 0 0 3,500,000 0 0
Marine Rescue Watercraft 0 70,000 0 0 0 70,000 0
Quck Response Vehicle QRV 0 100,000 0 0 0 100,000
Fleet Replacement Truck 0 30,000 0 0 0 30,000
Radio Communication Equipment 0 20,000 0 0 20,000 -
TOTAL Fire Department CIP:51,201 5,036,200 51,201 1,264,999 3,500,000 90,000 130,000
FIRE DEPARTMENT - GENERAL FUND 100
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3510 51 1100 Salaries & Wages 692,760.00 410,850.00 $281,910.00 $146,473.38 $135,436.62 $198,342.84 $171,030.08
100 3510 51 1200 Part Time/Seasonal Wages 157,133.00 24,755.00 $132,378.00 $58,435.12 $73,942.88 $57,205.15 $49,184.52
100 3510 51 1201 Volunteer Awards 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3510 51 1300 Overtime 100,000.00 55,000.00 $45,000.00 $20,701.54 $24,298.46 $25,793.99 $9,082.74
100 3510 51 1400 Employee Benefits 12,600.00 1,800.00 $10,800.00 $1,450.00 $9,350.00 $2,400.00 $2,400.00
100 3510 51 2100 Health Insurance Benefits 246,006.00 155,361.00 $90,645.00 $38,766.04 $51,878.96 $46,296.97 $34,392.59
100 3510 51 2200 FICA Social Sec Contribution 58,520.00 28,166.00 $30,354.00 $14,081.93 $16,272.07 $17,686.46 $14,365.33
100 3510 51 2300 FICA Medicare Contribution 13,686.00 6,541.00 $7,145.00 $3,293.27 $3,851.73 $4,136.30 $3,359.68
100 3510 51 2400 Retirement Contributions 43,681.00 24,633.00 $19,048.00 $12,384.88 $6,663.12 $14,287.80 $8,223.12
100 3510 51 2500 GA Firefighters Pen Fund 3,500.00 500.00 $3,000.00 $1,400.00 $1,600.00 $2,350.00 $2,950.00
100 3510 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $4,620.00
100 3510 51 2700 Workers Compensation 30,393.00 14,629.00 $15,764.00 $6,532.00 $9,232.00 $8,144.30 $7,439.49
100 3510 51 2900 Other Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3510 51 2910 Wellness Incentive 6,375.00 3,750.00 $2,625.00 $0.00 $2,625.00 $377.00 $0.00
51 Total PERSONNEL 1,364,654.00 725,985.00 $638,669.00 $303,518.16 $335,150.84 $377,020.81 $307,047.55
100 3510 52 2110 Garbage 450.00 50.00 $400.00 $215.74 $184.26 $351.93 $339.66
100 3510 52 2201 Repair & Maintain - Build 10,000.00 2,000.00 $8,000.00 $7,833.45 $166.55 $10,868.31 $9,468.20
100 3510 52 2202 Repair & Maintain - Vehicle 17,500.00 2,500.00 $15,000.00 $8,263.23 $6,736.77 $18,196.33 $12,075.69
100 3510 52 2203 Repair & Maintain - Equip 7,500.00 2,500.00 $5,000.00 $1,684.75 $3,315.25 $5,645.75 $5,377.65
100 3510 52 2321 Rental - Leased Vehicle P 8,806.00 0.00 $8,806.00 $0.00 $8,806.00 $0.00 $0.00
100 3510 52 3100 Property & Liability Insurance 31,000.00 0.00 $31,000.00 $19,166.67 $11,833.33 $29,166.67 $23,000.00
100 3510 52 3200 Communication 10,000.00 2,000.00 $8,000.00 $0.00 $8,000.00 $4,099.68 $10,016.65
100 3510 52 3220 Postage & Freight 250.00 50.00 $200.00 $121.08 $78.92 $152.39 $232.78
100 3510 52 3500 Travel & Related Expenses 15,000.00 0.00 $15,000.00 $1,735.95 $13,264.05 $6,857.20 $795.35
100 3510 52 3600 Dues and Fees 500.00 0.00 $500.00 $0.00 $500.00 $189.08 $444.57
100 3510 52 3700 Education & Training 6,750.00 250.00 $6,500.00 $1,400.00 $5,100.00 $4,259.53 $3,126.09
100 3510 52 3850 Contract Labor 8,500.00 500.00 $8,000.00 $1,975.10 $6,024.90 $10,293.74 $80.00
52 Total
PURCHASED CONTRACTED
SERVICES 116,256.00 9,850.00 $106,406.00 $42,395.97 $64,010.03 $90,701.61 $64,956.64
100 3510 53 1100 Supplies & Materials 10,000.00 2,000.00 $8,000.00 $5,310.89 $2,689.11 $10,876.97 $5,787.26
100 3510 53 1102 Flags 250.00 200.00 $50.00 $0.00 $50.00 $0.00 $0.00
100 3510 53 1103 Medical supplies - expend 5,000.00 3,000.00 $2,000.00 $1,016.10 $983.90 $1,338.07 $2,068.95
100 3510 53 1120 Marine Rescue Operations 250.00 50.00 $200.00 $0.00 $200.00 $0.00 $0.00
100 3510 53 1210 Water & Sewer 1,000.00 0.00 $1,000.00 $531.59 $468.41 $904.16 $798.38
100 3510 53 1220 Propane 600.00 0.00 $600.00 $0.00 $600.00 $526.71 $365.08
100 3510 53 1230 Electricity 8,500.00 200.00 $8,300.00 $4,515.38 $3,784.62 $7,576.92 $8,381.29
100 3510 53 1270 Gasoline & Diesel Fuel 5,500.00 500.00 $5,000.00 $3,592.29 $1,407.71 $5,158.85 $6,606.29
100 3510 53 1271 Gasoline - EMS Chatham Co 700.00 0.00 $700.00 $0.00 $700.00 $0.00 $0.00
100 3510 53 1300
Volunteer Appreciation -Wed
Dinner 1,000.00 0.00 $1,000.00 $1,000.00 $0.00 $500.00 $516.78
100 3510 53 1400 Books & periodicals 500.00 0.00 $500.00 $0.00 $500.00 $134.68 $0.00
100 3510 53 1600 Small Equipment 12,500.00 5,500.00 $7,000.00 $0.00 $7,000.00 $9,752.10 $11,223.80
100 3510 53 1601 Breathing Apparatus 1,000.00 500.00 $500.00 $0.00 $500.00 $0.00 $0.00
100 3510 53 1602 Hose, accessories 5,000.00 1,000.00 $4,000.00 $761.00 $3,239.00 $5,775.00 $4,850.00
100 3510 53 1603 Protective gear 30,000.00 (9,200.00)$39,200.00 $30,815.00 $8,385.00 $4,246.31 $3,058.95
100 3510 53 1710
Volunteer Appreciation Awards
D 1,500.00 0.00 $1,500.00 $0.00 $1,500.00 $715.62 $3,775.95
100 3510 53 1720 Uniforms & Accessories 6,500.00 1,500.00 $5,000.00 $4,875.76 $124.24 $4,463.35 $5,072.15
53 Total SUPPLIES 89,800.00 5,250.00 $84,550.00 $52,418.01 $32,131.99 $51,968.74 $52,504.88
100 3510 54 2100 Machinery & Equipment 41,500.00 (9,701.00)$51,201.00 $23,791.00 $27,410.00 $0.00 $0.00
100 3510 54 1315 Building Improvements 2,201.00 2,201.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3510 54 2300 Furniture & Fixtures 7,500.00 7,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 51,201.00 0.00 $51,201.00 $23,791.00 $27,410.00 $0.00 $0.00
Grand Total 1,621,911.00 741,085.00 $880,826.00 $422,123.14 $458,702.86 $519,691.16 $424,509.07
FIRE DEPARTMENT ADMINSTRATION
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3510 Fire Department
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 307,048$ 377,021$ 638,669$ 1,364,654$ Personnel 1,364,654$
Purchased/Contracted Services 64,957$ 90,702$ 106,406$ 116,256$ Purchased/Contracted Services 116,256$
Supplies 52,505$ 51,969$ 84,550$ 89,800$ Supplies 89,800$
Capital Outlays -$ -$ 51,201$ 51,201$ Capital Outlays 51,201$
424,509$ 519,692$ 880,826$ 1,621,911$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 2017 FY 2018 FY 2019 Budget
Fire Department Summary of Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
84%
7%
6%3%
FY 2020 Fire Department
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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3920 - Emergency Management
Statement of Service
The mission of the Tybee Island Emergency Management Agency is to protect lives and property from the threat of all types
of major emergencies and disasters, both natural and manmade. This is accomplished in coordination, conjunction, and
collaboration with the Community and all City Departments to maximize the City’s potential to prepare for, militate 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.
Emergency Management: Budget $98,946
Emergency Management’s budget increased by net amount of $9,364 from the current year’s budget of $89,582 to $98,946
due to the following:
Salaries and benefits were increased due to a 3% cola increase in January of 2019 and due to a health insurance
increase expected in January of 2020; and $8,000 is added to the Overtime line item budget, 100.3920.51.1300.
Purchased Contracted Services increased by $500 due to the following:
100.3920.52.3900, Fire Ext. Maintenance, budget was increased by $500 to replace outdated equipment.
CITY PERSONNEL
Posit
ion
Grade
Full-Time Part-
Time Full-Time Part-Time
EMERGENCY MANAGEMENT
Emergency Manager - FTE
(Fire Chief 50%\Fire Captian 50%)106 1 0 0 1
EMERGENCY MANAGEMENT TOTAL 1 0 0 1
FY2020 FY2019
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 3920 51 1100 Salaries and Wages 49,199.00 1,650.00 $47,549.00 $12,953.29 $34,595.71 $40,269.97 $39,627.73
100 3920 51 1200 Part Time/Seasonal Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3920 51 1300 Overtime 5,000.00 5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3920 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $400.00 $800.00 $1,200.00 $1,200.00
100 3920 51 2100 Health Insurance Benefits 13,534.00 0.00 $13,534.00 $3,143.76 $10,390.24 $11,733.86 $10,813.92
100 3920 51 2200 FICA Social Security 3,360.00 314.00 $3,046.00 $827.90 $2,218.10 $2,571.13 $2,531.33
100 3920 51 2300 FICA Medicare Contribution 786.00 74.00 $712.00 $193.60 $518.40 $601.31 $592.09
100 3920 51 2400 Retirement Contributions 4,347.00 281.00 $4,066.00 $2,643.20 $1,422.80 $4,011.36 $4,242.48
100 3920 51 2700 Workers Compensation 1,745.00 1,480.00 $265.00 $100.00 $165.00 $248.78 $247.78
100 3920 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 79,546.00 8,799.00 $70,747.00 $20,261.75 $50,485.25 $60,636.41 $59,255.33
100 3920 52 1300 Equipment Service 150.00 0.00 $150.00 $0.00 $150.00 $0.00 $0.00
100 3920 52 3100 Property & Liability Insurance 700.00 0.00 $700.00 $583.33 $116.67 $12,204.33 $600.00
100 3920 52 3220 Postage & Freight 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3920 52 3225 CRS - Flood Awareness 12,000.00 0.00 $12,000.00 $0.00 $12,000.00 $1,372.75 $1,131.60
100 3920 52 3500 Travel and Related 500.00 0.00 $500.00 $0.00 $500.00 $0.00 $0.00
100 3920 52 3700 Education & Training 500.00 0.00 $500.00 $0.00 $500.00 $60.00 $60.00
100 3920 52 3900 Fire Ext. Maintenance 2,500.00 500.00 $2,000.00 $0.00 $2,000.00 $1,640.54 $2,057.45
52 Total
PURCHASED CONTRACTED
SERVICES 16,350.00 500.00 $15,850.00 $583.33 $15,266.67 $15,277.62 $3,849.05
100 3920 53 1100 Supplies - Emergency Mgmt.1,000.00 0.00 $1,000.00 $825.00 $175.00 $901.28 $1,951.44
100 3920 53 1107 Emergency Rations and Sup 1,000.00 0.00 $1,000.00 $948.20 $51.80 $717.78 $2,715.08
100 3920 53 1600 Small Equipment 550.00 15.00 $535.00 $0.00 $535.00 $0.00 $120.00
100 3920 53 1601 Safety Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 3920 53 1720 Uniforms 500.00 50.00 $450.00 $0.00 $450.00 $205.80 $240.96
53 Total SUPPLIES 3,050.00 65.00 $2,985.00 $1,773.20 $1,211.80 $1,824.86 $5,027.48
Grand Total 98,946.00 9,364.00 $89,582.00 $22,618.28 $66,963.72 $77,738.89 $68,131.86
FIRE - EMERGENCY MANAGEMENT
3920 Emergency Management
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 59,255$ 60,636$ 70,747$ 79,546$ Personnel 79,546$
Purchased/Contracted Services 3,849$ 15,278$ 15,850$ 16,350$ Purchased/Contracted Services 16,350$
Supplies 5,027$ 1,825$ 2,985$ 3,050$ Supplies 3,050$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
68,132$ 77,739$ 89,582$ 98,946$
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Emergency Management Summary of Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
80%
17%
3%
FY 2020 EMERGENCY MANAGEMENT
BUDGET EXPENDITURES
Personnel Purchased/Contracted Services Supplies Capital Outlays
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6124 - Ocean Rescue
Statement of Service
The Tybee Island Ocean Rescue team will provide the highest quality safety services in the coastal and aquatic environment
for the public through rescue, education, outreach, medical aid, beach management, enforcement and prevention.
Objectives
1. Meet all USLA training standards.
2. Maintain full staff.
3. Develop a reporting system for rescues and incidents.
4. Develop a year round training schedule.
5. Explore more options for safety on the beach, i.e. rescue equipment.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
LIFEGUARDS
Lifeguard Captain Part Time 1 2
Lifeguard Lieutenant 4 4
Lifeguard 35 35
LIFEGUARDS TOTAL 0 40 0 41
FY2020 FY2019
Fire – Ocean Rescue: Budget $324,514
Fire Ocean Rescue Division decreased their budget by ($25,429) from $349,943 to $324,514 due to the following:
Salaries and benefits decreased by ($57,242) 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. The Fire Chief will assume 25% of the
emergency management responsibilities. A Fire Captain will assume 50% of the emergency management
responsibilities.
Purchased Contract Services increased by $3,700 due to the following:
o 100.6124.52.3100, Property & Liability Insurance increased by $3,200.
Capital Outlay increased by $28,000 due to the following:
o 100.6124.54.2502 –Machinery & Equipment, budget is $28,000; the budget will be to purchase a Kubota for
$15,000 and Emily Lifesaving Robot Ocean Rescue equipment for $13,000.
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Department of Fire - Ocean Rescue
EMILY Lifesaving Robot (Ocean Rescue)0 13,000 0 13,000 0 0 0
Drone - (Ocean Rescue) (100.6124.54.2100 M&E)13,000 13,000 13,000
Utility Vehicle - (Ocean Rescue) (100. 6124.54.2100 M&E))15,000 15,000 15,000 0 0 0 0
Utility Vehicle - (Lifeguards -100. 6124.54.2505)0 17,500 0 0 0 0 17,500
Radio Communication Equipment 0 20,000 0 0 20,000 -
TOTAL Ocean Rescue Division CIP:28,000 78,500 28,000 13,000 0 20,000 17,500
OCEAN RESCUE- GENERAL FUND 100
90 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6124 51 1100 Salaries & Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6124 51 1200 Part Time/Seasonal Wages 226,262.00 (57,242.00)$283,504.00 $81,812.94 $201,691.06 $194,988.76 $295,030.92
100 6124 51 1300 Overtime 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6124 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $0.00 $1,200.00 $0.00 $0.00
100 6124 51 2100 Health Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6124 51 2200 FICA Social Sec Contribution 17,652.00 0.00 $17,652.00 $5,072.62 $12,579.38 $12,089.32 $18,291.95
100 6124 51 2300 FICA Medicare Contribution 4,200.00 72.00 $4,128.00 $1,186.37 $2,941.63 $2,827.45 $4,277.98
100 6124 51 2600 Unemployment Ins 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6124 51 2700 Workers Compensation 7,500.00 41.00 $7,459.00 $2,162.00 $5,297.00 $6,803.46 $8,205.71
100 6124 51 2910 Wellness Incentive 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 256,814.00 (57,129.00)$313,943.00 $90,233.93 $223,709.07 $216,708.99 $325,806.56
100 6124 52 1226 Lifeguard Certifications 3,500.00 500.00 $3,000.00 $1,101.00 $1,899.00 $1,458.28 $3,165.17
100 6124 52 2201 Repair & Maintain - Build 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $3,856.00 $15,200.45
100 6124 52 2203 Repair & Maintain - Equip 4,000.00 0.00 $4,000.00 $1,195.76 $2,804.24 $7,965.59 $6,135.56
100 6124 52 2320 Rental Equip & Vehicles 2,000.00 0.00 $2,000.00 $0.00 $2,000.00 $0.00 $2,196.60
100 6124 52 3100 Property & Liability Insurance 4,200.00 3,200.00 $1,000.00 $4,166.67 ($3,166.67)$4,045.67 $4,400.00
100 6124 52 3700 Education & Training 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 16,700.00 3,700.00 $13,000.00 $6,463.43 $6,536.57 $17,325.54 $31,097.78
100 6124 53 1100 General Supplies & Material 5,000.00 0.00 $5,000.00 $119.25 $4,880.75 $3,696.18 $10,191.38
100 6124 53 1104 First Aid Supplies 5,000.00 0.00 $5,000.00 $548.93 $4,451.07 $1,507.05 $4,845.71
100 6124 53 1270 Gas & Diesel Fuel 2,000.00 0.00 $2,000.00 $57.75 $1,942.25 $309.28 $1,394.59
100 6124 53 1600 Small Equipment 5,000.00 0.00 $5,000.00 $895.93 $4,104.07 $4,594.31 $5,888.54
100 6124 53 1720 Uniforms 6,000.00 0.00 $6,000.00 $1,755.24 $4,244.76 $5,238.73 $6,760.41
53 Total SUPPLIES 23,000.00 0.00 $23,000.00 $3,377.10 $19,622.90 $15,345.55 $29,080.63
100 6124 54 2129 Machinery & Equipment 28,000.00 28,000.00 $0.00 $0.00 $0.00 $13,715.55 $0.00
100 6124 54 2505 Lifeguard Capital Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $13,892.50
54 Total CAPITAL OUTLAY 28,000.00 28,000.00 $0.00 $0.00 $0.00 $13,715.55 $13,892.50
Grand Total 324,514.00 (25,429.00)$349,943.00 $100,074.46 $249,868.54 $263,095.63 $399,877.47
FIRE LIFEGUARDS - OCEAN RESCUE DIVISION
6124 Fire Ocean Rescue Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 325,807$ 391,643$ 313,943$ 256,814$ Personnel 256,814$
Purchased/Contracted Services 31,098$ 36,178$ 13,000$ 16,700$ Purchased/Contracted Services 16,700$
Supplies 29,081$ 55,000$ 23,000$ 23,000$ Supplies 23,000$
Capital Outlays 13,893$ 14,000$ -$ 28,000$ Capital Outlays 28,000$
399,877$ 496,821$ 349,943$ 324,514$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Fire Ocean Rescue Divsion Summary Comparison of Annual
Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
79%
5%
7%9%
FY 2020 Fire Ocean Rescue Division
Expenditure Budget
Personnel
Purchased/Contracted
Services
Supplies
Capital Outlays
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4210 - Public Works Administration
Statement of Service
The mission of the Public Works department is to provide high quality construction and maintenance of the following areas
to promote a safe, comfortable, and attractive environment in and around City rights-of-ways, buildings, and grounds:
Infrastructure such as the storm water system, streets, signs, and crossovers.
Public Facilities including municipal buildings, parking lots, sidewalks, cemetery; and
Amenities to enhance quality of life such as the parks, trails, events, and beach.
Repair and maintenance of the storm drainage infrastructure and other related facilities located within the city l imits
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.
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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 GA DOT audit process for 2019 LMIG
(Local Maintenance Improvement Grant) resurfacing program.
4. Develop 2020 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 PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
PUBLIC WORKS
Director of Public Works 115 1 0 1 0
Engineer (Public Works and Water Sewer)118 1 0 1 0
Public Works Superintendent 112 0 0 0 0
DPW Manager 115 0 1 0
DPW Foreman (Landscape)108 1 0 1 0
DPW Foreman (Construction)108 1 0 1 0
DPW Assistant 104 1 0 1 0
DPW Crew Leader (Construction)106 1 0 1 0
Heavy Equipment Operator 104 4 0 4 0
Laborer II 103 2 0 1 0
Laborer I 103 2 0 2 0
DPW Laborer (Part time)103 0 2 0 2
PUBLIC WORKS TOTAL 14 2 14 2
FY2020 FY2019
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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 $1,486,743
Public Works Administration budget decreased by ($495,762) from $1,982,505 to $1,486,743 primarily due to the following:
The three mechanic positions were removed and placed under a division, Fleet Maintenance in order to account for the
cost of maintaining the City’s repairs cost related to vehicles and equipment segregated within one budget.
The salary and benefits for the storm water management position was removed and placed in the Storm Water
Management Division’s budget.
Capital Outlay budget decreased by ($323,611) from $560,987 to $237,376.
o 100.4210.54.1410, Infrastructure, budget decreased by $117,480 from $161,880 to $ 44,000 for road projects
and to serve as match for the LMIG grant projects;
o 100.4210.54.1416, Infrastructure –LMIG Grant increased by $55,000 from $92,976 to $147,976 to complete
road projects. The City is holding three years of LMIG Grant funds , FY2017, FY2018 and FY2019 that will
be expended in FY2020 for numerous road projects; and
o 100.4210.54.2200, Vehicles, budget is $45,000 to purchase at least two pickup trucks.
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20
Department of Public Works Administration
Road Projects - Using LMIG Grant carry-forward
(100.4210.54.1416 - Infrastructure LMIG Grant))147,976 147,976 147,976 0 0 0 0 0 0 0
Road Projects & Match for LMIG Grant
(100.4210.54.1410 - Infrastructure)44,400 44,400 44,400 0 0 0 0 0 0 0
3 New Compators - Southend business & Yard 0 0 0 0 0 0 0 0 0 0
Vehicles - Pick-up truck
(100.4210.54.2200 - Vehicles)45,000 45,000 45,000 0 0 0 0 0 0 0
Road Projects Annual
(322.4210.54.1410 - Infrastructure)0 0 0 0 0 0 0 84,000 84,000 84,000
ADS- Flexstorm XL HD Square x 100 0 72,722 0 72,722 0 0 0 0 0 0
Salt Meadows: (100.4210.54.1400)0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
TOTAL Public Works Department CIP:237,376 310,098 237,376 72,722 0 0 0 84,000 84,000 84,000
PUBLIC WORKS DEPARTMENT - GENERAL FUND 100 SPLOST 2014 PROJECTS
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4210 51 1100 Salaries & Wages 575,892.00 (96,819.00)$672,711.00 $393,389.47 $279,321.53 $689,046.94 $643,884.18
100 4210 51 1200 Part Time/Seasonal Wages 0.00 (4,050.00)$4,050.00 $0.00 $4,050.00 $0.00 $0.00
100 4210 51 1300 Overtime 28,000.00 (7,000.00)$35,000.00 $13,740.19 $21,259.81 $28,438.04 $28,998.42
100 4210 51 1400 Employee Benefits 9,000.00 (4,500.00)$13,500.00 $6,425.00 $7,075.00 $9,300.00 $10,200.00
100 4210 51 2100 Health Insurance Benefits 155,593.00 (29,059.00)$184,652.00 $106,601.11 $78,050.89 $162,085.54 $127,984.99
100 4210 51 2200 FICA Social Sec Contribution 38,339.00 (8,954.00)$47,293.00 $25,492.36 $21,800.64 $46,115.05 $41,808.55
100 4210 51 2300 FICA Medicare Contribution 8,966.00 (2,217.00)$11,183.00 $5,961.92 $5,221.08 $10,785.15 $9,866.94
100 4210 51 2400 Retirement Contributions 54,917.00 (14,889.00)$69,806.00 $45,388.64 $24,417.36 $71,386.20 $69,428.00
100 4210 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4210 51 2700 Workers Compensation 24,375.00 (2,673.00)$27,048.00 $13,134.00 $13,914.00 $26,707.06 $32,039.49
100 4210 51 2910 Wellness Incentive 0.00 (6,375.00)$6,375.00 $0.00 $6,375.00 $578.00 $0.00
51 Total PERSONNEL 895,082.00 (176,536.00)$1,071,618.00 $610,132.69 $461,485.31 $1,044,441.98 $964,210.57
100 4210 52 2140 Landscaping/Lawn care 2,000.00 1,000.00 $1,000.00 $0.00 $1,000.00 $4,196.90 $12,657.39
100 4210 52 2141 Trees - Palms Up 1,000.00 1,000.00 $0.00 $0.00 $0.00 $2,600.00 $2,400.00
100 4210 52 2201 Repair & Maintain - Build 5,000.00 5,000.00 $0.00 $0.00 $0.00 $4,227.03 $247.96
100 4210 52 2202 Repair & Maintain - Vehicle 0.00 (33,500.00)$33,500.00 $31,074.80 $2,425.20 $43,705.68 $45,389.70
100 4210 52 2203 Repair & Maintain - Equipment 45,000.00 14,700.00 $30,300.00 $27,898.40 $2,401.60 $34,093.31 $10,476.13
100 4210 52 2205
Repair & Maintenance-
Infrastructure 30,000.00 2,800.00 $27,200.00 $17,088.30 $10,111.70 $27,017.17 $11,843.17
100 4210 52 2320 Rental - Equipment & Vehicle 3,000.00 3,000.00 $0.00 $0.00 $0.00 $2,275.58 $1,917.60
100 4210 52 2321
Rental - Leased Vehicle
Program 2,500.00 (1,500.00)$4,000.00 $0.00 $4,000.00 $0.00 $0.00
100 4210 52 3100 Property & Liability Insurance 11,250.00 3,250.00 $8,000.00 $7,500.00 $500.00 $16,192.83 $18,953.47
100 4210 52 3220 Postage & Freight 100.00 0.00 $100.00 $1.42 $98.58 $0.03 $0.00
100 4210 52 3300 Advertising 200.00 50.00 $150.00 $80.00 $70.00 $50.00 $160.00
100 4210 52 3500 Travel & Related Expenses 2,600.00 0.00 $2,600.00 $1,514.59 $1,085.41 $59.29 $821.20
100 4210 52 3600 Dues, Fees & Licenses 8,000.00 0.00 $8,000.00 $1,209.68 $6,790.32 $646.79 $18,064.53
100 4210 52 3700 Education and Training 3,000.00 1,000.00 $2,000.00 $1,113.00 $887.00 $3,500.85 $2,448.46
100 4210 52 3850 Contract Labor 9,900.00 0.00 $9,900.00 $3,150.00 $6,750.00 $9,175.00 $9,860.00
100 4210 52 3990 Service Charges, Late Cha 5,000.00 0.00 $5,000.00 $1,906.03 $3,093.97 $4,131.85 $2,173.07
52 Total
PURCHASED CONTRACTED
SERVICES 128,550.00 (3,200.00)$131,750.00 $92,536.22 $39,213.78 $151,872.31 $137,412.68
100 4210 53 1100 Supplies & Materials 5,000.00 1,000.00 $4,000.00 $2,385.07 $1,614.93 $5,170.74 $14,834.63
100 4210 53 1105 Public Restroom Supplies 28,000.00 8,000.00 $20,000.00 $16,136.07 $3,863.93 $15,445.78 $13,350.22
100 4210 53 1210 Water/Sewer Charges 2,000.00 500.00 $1,500.00 $946.36 $553.64 $1,842.34 $1,458.35
100 4210 53 1230 Electricity 115,235.00 (2,765.00)$118,000.00 $64,894.94 $53,105.06 $114,517.78 $114,986.11
100 4210 53 1270 Gasoline & Diesel Fuel 33,000.00 3,000.00 $30,000.00 $18,645.00 $11,355.00 $32,995.12 $30,420.23
100 4210 53 1400 Books & Periodicals 1,000.00 1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4210 53 1600 Small Equipment 4,500.00 (5,550.00)$10,050.00 $9,050.00 $1,000.00 $4,150.43 $5,289.72
100 4210 53 1601 Safety Equipment 12,000.00 2,000.00 $10,000.00 $7,980.61 $2,019.39 $5,847.00 $8,574.95
100 4210 53 1702 Signs - various 10,000.00 200.00 $9,800.00 $9,585.33 $214.67 $10,804.98 $2,438.38
100 4210 53 1720 Uniform/ Clothing 15,000.00 200.00 $14,800.00 $7,605.59 $7,194.41 $8,974.99 $8,048.49
53 Total SUPPLIES 225,735.00 7,585.00 $218,150.00 $137,228.97 $80,921.03 $199,749.16 $199,401.08
100 4210 54 1315 Building Improvements 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $269.33
100 4210 54 1410 Infrastructure 44,400.00 (117,480.00)$161,880.00 $14,035.05 $147,844.95 $14,600.00 $20,372.05
100 4210 54 1416 Infrastructure - LMIG Grant 147,976.00 55,000.00 $92,976.00 $0.00 $92,976.00 $44,808.46 $0.00
100 4210 54 2100 Machinery & Equipment 0.00 (306,131.00)$306,131.00 $117,300.00 $188,831.00 $0.00 $0.00
100 4210 54 2200 Vehicles 45,000.00 45,000.00 $0.00 $0.00 $0.00 $18,845.00 $16,214.95
54 Total CAPITAL OUTLAY 237,376.00 (323,611.00)$560,987.00 $131,335.05 $429,651.95 $78,253.46 $36,856.33
Grand Total 1,486,743.00 (495,762.00)$1,982,505.00 $971,232.93 $1,011,272.07 $1,474,316.91 $1,337,880.66
PUBLIC WORKS ADMINSTRATION
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4210 Public Works Administration
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 964,211$ 1,044,442$ 1,071,618$ 895,082$ Personnel 895,082$
Purchased/Contracted Services 137,413$ 151,872$ 131,750$ 128,550$ Purchased/Contracted Services 128,550$
Supplies 199,401$ 199,749$ 218,150$ 225,735$ Supplies 225,735$
Capital Outlays 36,856$ 78,253$ 560,987$ 237,376$ Capital Outlays 237,376$
1,337,881$ 1,474,316$ 1,982,505$ 1,486,743$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Public Works Admin Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
60%
9%
15%
16%
FY2020 Public Works Administration
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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1565 - Public Works – Building Maintenance
Statement of Service
The Building Maintenance Function of the Public Works department is to manage building operations and maintenance
activities for the City’s Governmental facilities so that employees and visitors have a clean and comfortable environment. It
is the responsibility of this function to maintain City facilities, including minor renovations as necessary.
Objectives
1. Complete study, determine solutions, and implement resolution to the persistent YMCA gym building roof leaks.
2. Manage maintenance and monitoring vendors for various elements for City owned buildings such as elevator,
HVAC, janitorial, pest control, generators, fire alarms, etc.
Public Works – Building Maintenance Division: Budget $489,072
Public Works Building Maintenance budget decreased by a net amount of ($267,584) from $756,656 to $489,072 due to the
following:
Salary and benefits increased by $51,776 from $253,652 to $305,428 due to a 3% Cola increase, an increase in health
insurance cost; the inclusion of tone new full-time Custodian laborer position. The new positions will be responsible
for cleaning the restroom facilities on the Island.
Purchased Contracted Services budget of $ 112,500 increased by $7,800 from $104,700 to $112,500.
Supplies budget of $48,500 increased by $42,500 from $ 6,000 due to the City’s intent to make repairs to the general
buildings identified in a building assessment performed by Thompson Engineering.
Capital Outlay budget decreased by ($369,660) from $392,304 to $22,644;
o 100.1565.54.1315, Building Improvements includes: $22,644 as match to Hazard Mitigation Grant to
purchase storm shutters for city buildings.
CITY PERSONNEL
Positio
n Grade Full-Time Part-
Time Full-Time Part-Time
BUILDING MAINTENANCE
Bldg Maint Forman 107 1 0 1 0
Bldg Maint Crew Leader 105 1 0 1 0
Bldg Maint Worker 103 2 0 2 0
Custodial Worker 103 1 0 0 0
BUILDING MAINTENANCE TOTAL 5 0 4 0
FY2020 FY2019
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PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Department of Public Works Building Maintenace
Building Improvements:
City Hall 15% match for Storm Shutters Cost of $ 42,046)
100.1565.54.1315 - Building Improvements 6,307 6,307 6,307 0 0 0 0
Building Improvements:
Old School 15% match for Storm Shutters Cost of $44,719
100.1565.54.1315 Building Improvements 6,708 6,708 6,708 0 0 0 0
Building Improvements:
YMCA 15% match for Storm Shutters Cost of $ 11,877
100.1565.54.1315 Building Improvements 1,782 1,782 1,782 0 0 0 0
Building Improvements:
Gym 15% match for Storm Shutters Cost of $ 6,100
100.1565.54.1315 Building Improvements 915 915 915 0 0 0 0
Building Improvements:
Marince Science 15% match for Storm Shutters Cost of $17,084
100.1565.54.1315 Building Improvements 2,563 2,563 2,563 0 0 0 0
Building Improvements:
Guard House 15% match for Storm Shutters Cost of $23,106
100.1565.54.1315 Building Improvements 3,466 3,466 3,466 0 0 0 0
Building Improvements:
Public Works 15% match for Storm Shutters Cost of $3,7534
100.1565.54.1315 Building Improvments 563 563 563 0 0 0 0
Public Works Building Maintenance -
YMCA\GYM Roof
(100.1565.54.1315 - Buildng Improvements)340 340 340 0 0 0 0
0 0 0 0 0 0 0
TOTAL Building Maintenance PW Division CIP:22,644 22,644 22,644 0 0 0 0
BUILDING MAINTENACE-PUBLIC WORKS GENERAL FUND 100
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1565 51 1100 Salaries & Wages 184,968.00 33,044.00 $151,924.00 $91,862.38 $60,061.62 $144,010.83 $145,737.58
100 1565 51 1300 Overtime Wages 3,119.00 (3,881.00)$7,000.00 $5,300.17 $1,699.83 $5,688.98 $7,166.86
100 1565 51 1400 Employee Benefits 2,400.00 0.00 $2,400.00 $1,600.00 $800.00 $2,400.00 $2,400.00
100 1565 51 2100 Health Insurance Benefits 69,111.00 20,241.00 $48,870.00 $30,468.67 $18,401.33 $38,218.96 $35,943.28
100 1565 51 2200 FICA Social Sec Contribution 9,226.00 (735.00)$9,961.00 $6,123.28 $3,837.72 $9,601.65 $9,629.98
100 1565 51 2300 FICA Medicare Contribution 3,717.00 1,355.00 $2,362.00 $1,432.09 $929.91 $2,245.57 $2,252.27
100 1565 51 2400 Retirement Contributions 16,539.00 1,572.00 $14,967.00 $9,731.76 $5,235.24 $14,206.92 $13,675.08
100 1565 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 51 2700 Workers Compensation 14,473.00 (195.00)$14,668.00 $7,091.00 $7,577.00 $11,666.65 $10,887.94
100 1565 51 2910 Wellness Incentive 1,875.00 375.00 $1,500.00 $0.00 $1,500.00 $0.00 $0.00
51 Total PERSONNEL 305,428.00 51,776.00 $253,652.00 $153,609.35 $100,042.65 $228,039.56 $227,692.99
100 1565 52 1300 Contract Services 0.00 (40,000.00)$40,000.00 $0.00 $40,000.00 $0.00 $0.00
100 1565 52 2130 Custodial City Hall Build 6,600.00 0.00 $6,600.00 $4,400.00 $2,200.00 $6,600.00 $6,600.00
100 1565 52 2200 Pest Control 4,800.00 200.00 $4,600.00 $3,099.68 $1,500.32 $4,069.92 $3,884.94
100 1565 52 2201 Repair/Maintain-Buildings 47,000.00 560.00 $46,440.00 $16,757.80 $29,682.20 $37,213.03 $45,648.13
100 1565 52 2203 Repair/Maintain-Equipment 40,000.00 40,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 52 3100 Property & Liability Insurance 14,000.00 7,000.00 $7,000.00 $12,500.00 ($5,500.00)$10,000.00 $12,084.62
100 1565 52 3300 Advertising 100.00 40.00 $60.00 $40.00 $20.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 112,500.00 7,800.00 $104,700.00 $36,797.48 $67,902.52 $57,882.95 $68,217.69
100 1565 53 1100 Supplies/Materials 8,000.00 2,000.00 $6,000.00 $4,749.20 $1,250.80 $4,256.94 $1,215.13
100 1565 53 1210 Water/Sewer Charges 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 53 1230 Electricity 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 53 1600 Small Equipment 36,500.00 36,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 53 1720 Uniforms 4,000.00 4,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 48,500.00 42,500.00 $6,000.00 $4,749.20 $1,250.80 $4,256.94 $1,215.13
100 1565 54 1300 Capital Improvement -Building 22,644.00 340.00 $22,304.00 $0.00 $22,304.00 $0.00 $0.00
100 1565 54 1315 Building Improvements 0.00 (370,000.00)$370,000.00 $0.00 $370,000.00 $25,037.58 $4,660.72
100 1565 54 1319
Building Improvement Storm
Damage 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $79,472.77
100 1565 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1565 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 22,644.00 (369,660.00)$392,304.00 $0.00 $392,304.00 $25,037.58 $84,133.49
Grand Total 489,072.00 (267,584.00)$756,656.00 $195,156.03 $561,499.97 $315,217.03 $381,259.30
PUBLIC WORKS - BUILDING MAINTENACE
1565 Building Maintenance Summary of Expenditures by Category
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 227,693$ 228,040$ 253,652$ 305,428$ Personnel 305,428$
Purchased/Contracted Services 68,218$ 57,883$ 104,700$ 112,500$ Purchased/Contracted Services 112,500$
Supplies 1,215$ 4,257$ 6,000$ 48,500$ Supplies 48,500$
Capital Outlays 84,133$ 25,038$ 392,304$ 22,644$ Capital Outlays 22,644$
381,259$ 315,218$ 756,656$ 489,072$
62%
23%
10%
5%
FY 2020 BUILDING MAINTENANCE
EXPENDITURE BUDGET
Personnel Purchased/Contracted Services Supplies Capital Outlays
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Building Maintenance Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
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4250 - Public Works – Storm Drainage
The function of the Storm Drainage area of Public Works is to complete all studies required for Federal and State Regulations
compliance.
Public Works – Storm Drainage Division: Budget $338,658
The division’s budget decreased by a net amount of ($61,128) from $399,786 to $338,658 due to the following;
Purchased Contracted Services decreased by ($15,073) from $85,731 to $70,658.
o 100.4520.52.3855, Contract Labor – EOM budget of $70,658 will be used to pay for contracted Storm Water
Management services from an outsourced vendor that must be bid out.
Capital Outlay budget decreased by ($46,055) from $302,055 to $256,000 zero.
o 100.4520.54.2102, Drainage Improvements, Budget $256,000 – this budget was brought – forward from the FY2019
budget, the City plans to complete a drainage project on Bright Street (Bright Street Drainage Project).
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Department of Stormwater Management
Bright Street Drainage Project
(100.4520.54.2102 - Drainage Improvements)256,000 256,000 256,000 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
TOTAL Storm Water Management PW CIP:256,000 256,000 256,000 0 0 0 0
STORM WATER MANAGEMENT DIVISION OF PUBLIC WORKS - GENERAL FUND 100
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4520 52 1300 Service Contracts 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 52 1201 Studies, Survey, Consultant 12,000.00 0.00 $12,000.00 $1,000.00 $11,000.00 $26,400.00 $7,500.00
100 4520 52 2102 Drainage Improvements 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 52 3855 Contract Labor - EOM 70,658.00 (15,073.00)$85,731.00 $72,542.00 $13,189.00 $0.00 $0.00
0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
4520 52 Total
PURCHASED CONTRACTED
SERVICES 82,658.00 (15,073.00)$97,731.00 $73,542.00 $24,189.00 $26,400.00 $7,500.00
100 4520 54 2100 Machinery & Equipment 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 54 2102 Drainage Improvements 256,000.00 (46,055.00)$302,055.00 $45,332.62 $256,722.38 $97,860.82 $0.00
54 Total CAPITAL OUTLAY 256,000.00 (46,055.00)$302,055.00 $45,332.62 $256,722.38 $97,860.82 $0.00
GRAND TOTAL 338,658.00 (61,128.00) 399,786.00 118,874.62 280,911.38 124,260.82 7,500.00
PUBLIC WORKS - STORM WATER MANAGEMENT
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4250 Public Works Storm Water Management Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel -$ -$ -$ -$ Personnel -$
Purchased/Contracted Services -$ -$ 97,731$ 82,658$ Purchased/Contracted Services 82,658$
Supplies -$ -$ -$ -$ Supplies -$
Capital Outlay -$ -$ 302,055$ 256,000$ Capital Outlays 256,000$
-$ -$ 399,786$ 338,658$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Public Works Storm Water Management Division
Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlay
0%
24%
0%
FY 2020 Public Works Storm Water
Management Division Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
101 | P a g e
4520 - Public Works – Solid Waste Collection
Public Works – Solid Waste Divisions: Budget $236,292
The division’s budget increased by $146,292 from $90,000 to $236,292 due to the following:
Salary and benefits, a budget of $103,292 is added to the budget to pay for the addition of two new employees who
will be responsible for managing the recycling on the beach.
Purchased Contracted Services increased by $35,000 due to the following:
o 100.4520.52.2111, City Dump Pick up Waste, budget increased by $20,000 from $90,000 to $110,000; and
o 100.4520.52.2203, Repair & Maintenance-Equipment, budget increased by $15,000.
Supplies budget increased by $8,000.
This budget accounts for the trash removal services for the beach and parks.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4520 51 1100 Salaries & Wages 63,606.00 63,606.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 1200 Part Time/Seasonal Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 1300 Overtime 3,000.00 3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2100 Health Insurance Benefits 29,074.00 29,074.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2200 FICA Social Sec Contribution 4,173.00 4,173.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2300 FICA Medicare Contribution 976.00 976.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2400 Retirement Contributions 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2700 Workers Compensation 1,763.00 1,763.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 51 2910 Wellness Incentive 700.00 700.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 103,292.00 103,292.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 52 2110 Curbside Dry Trash Pickup 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4520 52 2111 City Dump Pick Up -Waste 110,000.00 20,000.00 $90,000.00 $44,472.28 $45,527.72 $97,456.38 $105,409.12
100 4520 52 2203
Repair & Maintenance-
Equipment 15,000.00 15,000.00 $0.00 $0.00 $0.00 $18,535.06 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 125,000.00 35,000.00 $90,000.00 $44,472.28 $45,527.72 $115,991.44 $105,409.12
100 4250 53 1100 Supplies and Material 4,000.00 4,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4250 53 1600 Small Equipment 4,000.00 4,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 8,000.00 8,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 236,292.00 146,292.00 90,000.00 44,472.28 45,527.72 115,991.44 105,409.12
PUBLIC WORKS - SOLID WASTE COLLECTION DIVSION
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
PUBLIC WORKS - SOLID WASTE TOTAL
Laborer I 103 2 0 0 0
PUBLIC WORKS SOLID WASTE TOTAL 2 0 0 0
FY2020 FY2019
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4520 Public Works Solid Waste Collection Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel -$ -$ -$ 103,292$ Personnel 103,292$
Purchased/Contracted Services 105,409$ 115,991$ 90,000$ 125,000$ Purchased/Contracted Services 125,000$
Supplies -$ -$ -$ 8,000$ Supplies 8,000$
Capital Outlay -$ -$ -$ -$ Capital Outlays -$
105,409$ 115,991$ 90,000$ 236,292$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Public Works Solid Waste Collection
Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlay
0%
24%
0%
FY 2020 Public Works Solid Waste Collection
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
103 | P a g e
4975 – Public Works – Fleet Maintenance Division
Public Works - Fleet Maintenance Division, Budget $371,943
This budget is established to track the cost of labor, supplies and equipment necessary to repair and maintenance the City’s
vehicles.
Salary and benefit, budget of $207,243 was re-allocated from the Public Works Administration’s budget.
Purchased Contracted Services budget is $ 104,700 and it includes budget to cover the cost of the following
departments vehicle repairs:
o Police Department – 100.4975.52.2202 - $ 34,000
o Fire Department – 100.4975.52.2203 - $17,500
o Public Works – 100.4975.52.2204 - $50,000
o Water & Sewer – 100.4975.52.2205 – XXXXX
o City Manager – 100.4975.52.2206 - $1,000
o Parking Services – 100.4975.52.2207 - $2,200
Supplies budget is $60,000.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
PUBLIC WORKS - FLEET MAINTENANCE
DIVISON
Mechanic Foreman 115 1 0 1 0
Mechanic II 108 1 0 1 0
Mechanic I 105 1 0 1 0
PUBLIC WORKS FLEET MAINTENANCE TOTAL 3 0 3 0
FY2020 FY2019
104 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 4975 51 1100 Salaries & Wages 138,240.00 138,240.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 1300 Overtime 1,263.00 1,263.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 2100 Health Insurance Benefits 36,891.00 36,891.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 2200 FICA Social Sec Contribution 8,649.00 8,649.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 2300 FICA Medicare Contribution 2,023.00 2,023.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 2400 Retirement Contributions 16,075.00 16,075.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 51 2700 Workers Compensation 4,102.00 4,102.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 207,243.00 207,243.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52 1300 Service Contracts 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52 2202
Repair & Maintain - Vehicle
Police 34,000.00 34,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52 2202 Repair & Maintain - Vehicle Fire 17,500.00 17,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52
Repair & Maintain - Vehicle -
Public Works 50,000.00 50,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52
Repair & Maintain - Vehicle -
Water & Sewer 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52
Repair & Maintain - Vehicle -
City Manager 1,000.00 1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52
Repair & Maintain - Vehicle -
Parking Services 2,200.00 2,200.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52
Repair & Maintain - Vehicle -
Emergency Management 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 52 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 104,700.00 104,700.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 53 1100 Supplies & Materials 50,000.00 50,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 53 1210 Water/Sewer Charges 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 53 1230 Electricity 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 53 1600 Small Equipment 10,000.00 10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 4975 53 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 60,000.00 60,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
GRAND TOTAL 371,943.00 371,943.00 - - - - -
FLEET MAINTENANCE
105 | P a g e
4975 Public Works Fleet Management Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel -$ -$ -$ 207,243$ Personnel 207,243$
Purchased/Contracted Services -$ -$ -$ 104,700$ Purchased/Contracted Services 104,700$
Supplies -$ -$ -$ 60,000$ Supplies 60,000$
Capital Outlay -$ -$ -$ -$ Capital Outlays -$
-$ -$ -$ 371,943$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Public Works Fleet Management Division
Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlay
56%28%
16%
FY 2020 Public Works Fleet Managment
Division Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
106 | P a g e
6110 - Cultural and Recreation Administration
Public Works Cultural & Recreation Administration Division: $161,800
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.
The Public Works Cultural & Recreation Division’s budget increased by $53,500 from $108,300 to $161,800 due to the
following:
Supplies budget increased by $7,000 from $96,700 to $ 104,400.
o 100.6110.53.1150, Holiday Expense, budget increased by $1,300 from $28,700 to $30,000 to pay for fireworks for July
4th and the pirate festival; and
o 100.6110.53.1230, Electricity, budget increased by $6,000 from $64,000 to $70,000.
Capital Outlay budget increased by $45,000
o 100.6110.54.2200, Machinery & Equipment, budget of $45,000 to purchase a restroom facility for the south end of the
beach.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6110 52 2110 Garbage Charges 3,400.00 200.00 $3,200.00 $2,230.20 $969.80 $3,639.33 $3,512.34
100 6110 52 3100 Property & Liability Insurance 9,000.00 600.00 $8,400.00 $2,833.33 $5,566.67 $8,400.00 $6,200.00
52 Total
PURCHASED CONTRACTED
SERVICES 12,400.00 800.00 $11,600.00 $5,063.53 $6,536.47 $12,039.33 $9,712.34
100 6110 53 1105 Public Restroom Supplies 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6110 53 1150 Holiday expense 30,000.00 1,300.00 $28,700.00 $25,884.00 $2,816.00 $20,148.90 $21,613.55
100 6110 53 1210 Water/Sewer Charges 4,400.00 400.00 $4,000.00 $2,264.63 $1,735.37 $4,113.69 $3,947.18
100 6110 53 1230 Electricity 70,000.00 6,000.00 $64,000.00 $42,135.85 $21,864.15 $63,398.82 $63,194.04
53 Total SUPPLIES 104,400.00 7,700.00 $96,700.00 $70,284.48 $26,415.52 $87,661.41 $88,754.77
100 6110 54 1315 Building Improvements 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,567.60
100 6110 54 2100 Machinery & Equipment 45,000.00 45,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6110 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 45,000.00 45,000.00 $0.00 $0.00 $0.00 $0.00 $1,567.60
Grand Total 161,800.00 53,500.00 $108,300.00 $75,348.01 $32,951.99 $99,700.74 $100,034.71
PUBLIC WORKS - CULTURAL & RECREATION
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Department of Cultural & Recreation
1 New Mobile Restrooms on south end of beach
(100.6110.54.2100 - Machinery & Equipment)45,000 45,000 45,000 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
TOTAL Cultrural & Recreation PW Division CIP:45,000 45,000 45,000 0 0 0 0
CULTURAL & RECREATION DIVISION OF PUBLIC WORKS - GENERAL FUND 100
107 | P a g e
6125 - Beach Related
Public Works Cultural & Recreation - Beach Related: $126,236
The Beach Related budget increased by $6,236 from $120,000 to $126,236 due to the following:
Purchased Contracted Services increased by $4,000 from $38,000 to $42,000.
100.6125.52.1250, Beach Task Force - budget increased by $6,000 from $36,000 to $42,000 to pay for a
consultant who works on projects for the Beach Task Force committee; and
100.6125.52.2110, Garbage Beach Related, budget was decreased from $2,000 to $0;
Supplies budget increased by $12,236 from $22,000 to $34,236.
o 100.6125.53.1235, Beach Operations & Maintenance, $22,236 budgeted to pay for the annual beach raking
service and other small purchases.
Capital Outlay budget decreased by $10,000.
o 100.6125.54.1410, Infrastructure - $50,000 is included in the budget to pay for north end beach project.
340 CAPITAL GRANT PROJECTS
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20
Grand Total
FY2020
Projects FY20
Beach Related and Parks & Boulevards
Marsh Hen Trail - DOT Grant Match (322.4970.54.2510)0 0 0 0 0 0 0 12,000 12,000 12,000 - -
Marsh Hen Trail - GA Dept of Transportation Grant
( 100.6230.54.1417 - Infrastructure)200,000 200,000 200,000 0 0 0 0 0 0 0 - -
South Beach District ( 100.7520.54.1405)0 0 0 0 0 0 0 0 0 0 - -
North end project
(100.6125.54.1410 Infrasstructure )50,000 50,000 50,000 0 0 0 0 0 0 0
Beach crossovers : ( 340.6125.54.2105)0 0 0 0 0 0 0 0 0 0
Dune Restoration Project 0 0 0 0 0 0 0 0 0 0 3,210,000 3,210,000
Mobi Matts 0 0 0 0 0 0 0 0 0 0
Hwy 80 Median Planting Project (Infrastructure 100.6230.54.1400)260,000 260,000 260,000 0 0 0 0 0 0 0
TOTAL Beach Related & Parks\Boulevards CIP:510,000 510,000 510,000 0 0 0 0 12,000 12,000 12,000 3,210,000 3,210,000
BEACH RELATED AND PARKS & BOULEVARDS - GENERAL FUND 100 SPLOST 2014 PROJECTS
108 | P a g e
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.
100 6125 52 1250 Beach Task Force Expense 42,000.00 6,000.00 $36,000.00 $22,000.00 $14,000.00 $41,199.10 $38,285.00
100 6125 52 2110 Garbage Beach Related 0.00 (2,000.00)$2,000.00 $0.00 $2,000.00 $0.00 ($553.20)
52 Total
PURCHASES CONTRACTED
SERVICES 42,000.00 4,000.00 $38,000.00 $22,000.00 $16,000.00 $41,199.10 $37,731.80
100 6125 53 1210 Water/Sewer Charges 12,000.00 0.00 $12,000.00 $5,925.43 $6,074.57 $5,937.59 $10,665.67
100 6125 53 1230 Electricity 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6125 53 1235
Beach Operation &
Maintenance 22,236.00 12,236.00 $10,000.00 $0.00 $10,000.00 $18,432.32 $50,301.50
100 6125 53 1310 Food - Officials & Function 0.00 0.00 $0.00 $0.00 $0.00 $182.22 $1,179.33
53 Total SUPPLIES 34,236.00 12,236.00 $22,000.00 $5,925.43 $16,074.57 $24,552.13 $62,146.50
100 6125 54 1402 Beach Renourishment 0.00 0.00 $0.00 $0.00 $0.00 $440,933.18 $0.00
100 6125 54 1410 Infrastructure 50,000.00 (10,000.00)$60,000.00 $0.00 $60,000.00 $0.00 $0.00
100 6125 54 1403 Infrastructure - Dune Res 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 50,000.00 (10,000.00)$60,000.00 $0.00 $60,000.00 $440,933.18 $0.00
Grand Total 126,236.00 6,236.00 $120,000.00 $27,925.43 $92,074.57 $506,684.41 $99,878.30
BEACH RELATED
6125 Beach Related
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Purchased/Contracted Services 37,732$ 41,199$ 38,000$ 42,000$ Purchased/Contracted Services 42,000$
Supplies 62,147$ 24,553$ 22,000$ 34,236$ Supplies 34,236$
Capital Outlays -$ 440,933$ 60,000$ 50,000$ Capital Outlays 50,000$
99,878$ 506,685$ 120,000$ 126,236$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Beach Related Summary Comparison of
Annual Expenditures
Purchased/Contracted Services Supplies Capital Outlays
33%
27%
40%
FY 2020 Beach Related Expenditure Budget
Purchased/Contracted Services Supplies Capital Outlays
109 | P a g e
Public Works Cultural & Recreation Parks Division: Budget $267,432
The Public Works Cultural & Recreation Division’s budget increased by $17,618 from $249,814 to $267,432 due to the
following:
Salary and benefits increased by$10,018 due to increase in health insurance costs and retirement ;
Purchased contracted services increased by $2,500;
Supplies increased by $5,100.
Capital Outlay budget for $30,000 in line item Site Improvements, 100.6210.54.1100 will be used to install to
additional beach showers.
CITY PERSONNEL FY2020 FY2019
Positio
n Grade Full-Time Part-
Time Full-Time Part-Time
PARKS ADMINISTRATION
Laborer Crew Leader 106 1 1
Laborer II 104 1 1
Laborer I 104 2 2
PARKS ADMINISTRATION TOTAL 4 4
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20
Department of Parks Administration
Site Improvements - JayCee Park - (322.6210.54.1100)0 0 0 0 0 0 0 341,278 341,278 341,278
Buildings - JayCee Park New Restroom\Concesson Stand Facility
(322.6210.54.1315)0 0 0 0 0 0 0 416,000 416,000 416,000
South end Showers
(100.6210.54.1100 - Site Improvements)30,000 30,000 30,000 0 0 0 0 0 0
TOTAL Parks Administration PW Divison CIP:30,000 30,000 30,000 0 0 0 0 757,278 757,278 757,278
PARKS ADMINISTRATION DIVISION OF PUBLIC WORKS - GENERAL FUND 100 SPLOST 2014 PROJECTS
110 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6210 51 1100 Salaries 134,507.00 298.00 $134,209.00 $72,223.96 $61,985.04 $124,970.21 $132,631.90
100 6210 51 1300 Overtime 7,000.00 0.00 $7,000.00 $3,793.04 $3,206.96 $5,735.70 $6,916.71
100 6210 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $800.00 $400.00 $1,200.00 $1,200.00
100 6210 51 2100 Health Insurance Benefits 47,380.00 7,878.00 $39,502.00 $17,598.04 $21,903.96 $41,438.14 $37,452.62
100 6210 51 2200
FICA Social Security
Contribution 8,941.00 137.00 $8,804.00 $4,762.68 $4,041.32 $8,263.07 $8,726.67
100 6210 51 2300 FICA Medicare 2,091.00 4.00 $2,087.00 $1,113.82 $973.18 $1,932.44 $2,040.96
100 6210 51 2400 Retirement Contributions 17,835.00 1,643.00 $16,192.00 $10,528.16 $5,663.84 $13,191.00 $12,617.43
100 6210 51 2700 Workers Compensation 3,778.00 58.00 $3,720.00 $2,193.00 $1,527.00 $2,977.73 $4,014.27
100 6210 51 2910 Wellness Incentive 1,500.00 0.00 $1,500.00 $0.00 $1,500.00 $212.00 $0.00
51 Total PERSONNEL 224,232.00 10,018.00 $214,214.00 $113,012.70 $101,201.30 $199,920.29 $205,600.56
100 6210 52 2140 Landscape/Lawn care 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6210 52 2203
Repair & Maintenance-
Equipment 12,000.00 2,000.00 $10,000.00 $6,282.15 $3,717.85 $11,079.45 $6,638.53
100 6210 52 2205
Repair & Maintenance -
Infrastruture 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6210 52 3100 Property & Liability Insurance 3,000.00 500.00 $2,500.00 $2,083.33 $416.67 $2,500.00 $322.89
52 Total
PURCHASED CONTRACTED
SERVICES 15,000.00 2,500.00 $12,500.00 $8,365.48 $4,134.52 $13,579.45 $6,961.42
100 6210 53 1100 General Supplies and Material 12,000.00 2,000.00 $10,000.00 $6,804.95 $3,195.05 $14,630.72 $12,105.91
100 6210 53 1210 Water/Sewer Charges 1,200.00 200.00 $1,000.00 $519.25 $480.75 $847.20 $833.98
100 6210 53 1230 Electricity 4,500.00 500.00 $4,000.00 $1,459.63 $2,540.37 $3,017.89 $3,979.79
100 6210 53 1270 Gas & Diesel Fuel 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6210 53 1600 Small Equipment 10,500.00 2,400.00 $8,100.00 $300.16 $7,799.84 $8,462.36 $11,737.05
53 Total SUPPLIES 28,200.00 5,100.00 $23,100.00 $9,083.99 $14,016.01 $26,958.17 $28,656.73
100 6210 54 1100 Site Improvements 30,000.00 30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6210 54 1110 Tennis Courts 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6210 54 1410 Infrastructure -Phillips & Jordan 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $11,880.00
100 6210 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 30,000.00 30,000.00 $0.00 $0.00 $0.00 $0.00 $11,880.00
Grand Total 297,432.00 47,618.00 $249,814.00 $130,462.17 $119,351.83 $240,457.91 $253,098.71
PUBIC WORKS - PARKS ADMINISTRATION
6210 Public Works - Parks Administration
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 205,601$ 199,920$ 214,214$ 224,232$ Personnel 224,232$
Purchased/Contracted Services 6,961$ 13,579$ 12,500$ 15,000$ Purchased/Contracted Services 15,000$
Supplies 28,657$ 26,958$ 23,100$ 28,200$ Supplies 28,200$
Capital Outlays 11,880$ -$ -$ 30,000$ Capital Outlays 30,000$
253,099$ 240,457$ 249,814$ 297,432$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Public Works Parks Administration Summary Comparison
of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
75%
5%
10%
FY 2020 Parks Administration Expenditure
Budget
Personnel
Purchased/Contracted
Services
Supplies
Capital Outlays
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6230 - Cultural and Recreation – Parkways and Boulevards
Cultural & Recreation – Parkways and Boulevards: Budget $200,000
These line items were established to account for the Marsh Hill Trail Pedestrian Park, which is partially funded by the
Georgia Department of Transportation.
100.6230.54.1417, Infrastructure - $200,000, - Georgia Department of Transportation TE grant for the Marsh
Hen Trail.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6230 54 1400 Infrastructure 0.00 (291,000.00)$291,000.00 $15,152.50 $275,847.50 $17,730.23 $20,060.00
100 6230 54 1417 Infrastructure - DOT Gran 200,000.00 0.00 $200,000.00 $0.00 $200,000.00 $0.00 $0.00
100 6230 54 1418 Infrastructure 14th -18th 0.00 (3,200.00)$3,200.00 $3,200.00 $0.00 $28,800.00 $0.00
54 Total CAPITAL OUTLAY 200,000.00 (294,200.00)$494,200.00 $18,352.50 $475,847.50 $46,530.23 $20,060.00
PARKS & BOULIVARDS
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6110 - Cultural – Independent Agencies Funding
Statement of Service
The mission of Independent Agencies Funding is to assist non-profit community organizations in their endeavor to provide
quality, year-round entertainment and recreational activities for community members, and visitors to Tybee Island.
Objectives
Work with community groups to facilitate the application and disbursal of funds process.
Develop materials and tools to manage requests and awards.
Communicate to keep groups informed of funds opportunities and budget scheduling.
Non-Profit Agencies: Budget $83,254
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6110 57 2000 Fresh Air Home 500.00 100.00 $400.00 $400.00 $0.00 $500.00 $500.00
100 6110 57 2001 Tybee Island Maritime Aca 20,000.00 0.00 $20,000.00 $20,000.00 $0.00 $25,000.00 $10,000.00
100 6110 57 2002 Tybee Beautification Asso 1,500.00 1,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6110 57 2003 Tybee Arts Association 1,000.00 1,000.00 $0.00 $0.00 $0.00 $2,000.00 $0.00
100 6110 57 2004 Yeepies 575.00 0.00 $575.00 $184.11 $390.89 $544.17 $505.81
100 6110 57 2008 Friends of the Tybee Theater 15,000.00 0.00 $15,000.00 $15,000.00 $0.00 $10,000.00 $25,000.00
100 6110 57 2009 American Legion 30,099.00 (46,801.00)$76,900.00 $41,295.00 $35,605.00 $0.00 $0.00
100 6110 57 2010 Garden Club 500.00 0.00 $500.00 $0.00 $500.00 $500.00 $500.00
100 6110 57 2011 Irish Heritage 2,200.00 100.00 $2,100.00 $2,100.00 $0.00 $1,500.00 $1,500.00
100 6110 57 2015 Islands Feral Cats Project 0.00 0.00 $0.00 $0.00 $0.00 $350.00 $740.00
100 6110 57 xxxx Friends of Cockspur Lighthouse 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 6110 57 2017 Rising Tide Food Pantry 0.00 0.00 $0.00 $0.00 $0.00 $2,000.00 $0.00
100 6110 57 2018 Tybee Festival Assoc 9,880.00 9,880.00 $0.00 $0.00 $0.00 $6,000.00 $0.00
100 6110 57 2991 Farmers Market 0.00 0.00 $0.00 $0.00 $0.00 $500.00 $500.00
100 6110 57 2993 Tybee MLK 500.00 0.00 $500.00 $500.00 $0.00 $300.00 $300.00
100 6110 57 2994 Tybee Clean Beach Volunteer 1,500.00 0.00 $1,500.00 $1,500.00 $0.00 $0.00 $0.00
GRAND TOTAL 83,254.00 (34,221.00) 117,475.00 80,979.11 36,495.89 49,194.17 39,545.81
NON-PROFIT AGENCIES
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The non-profit agencies budgets decreased by ($64,320) from $162,687 to $53,155 due to the following:
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6125 54 1410 Infrastructure 0.00 (60,000.00)$60,000.00 $0.00 $60,000.00 $0.00 $0.00
100 6172 54 1310 Buildings 0.00 0.00 $0.00 $1,050.00 ($1,050.00)$0.00 $0.00
100 6172 54 1400 Building Improvements 0.00 (25,000.00)$25,000.00 $0.00 $25,000.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 0.00 (85,000.00)$85,000.00 $1,050.00 $83,950.00 $0.00 $0.00
100 6172 57 2000 Tybee Is Historic Social Grant 20,000.00 0.00 $20,000.00 $20,000.00 $0.00 $16,125.00 $16,125.00
100 6172 57 2001 Marine Science Center Grant 25,212.00 0.00 $25,212.00 $25,212.00 $0.00 $38,212.00 $45,212.00
57 Total OTHER COSTS 45,212.00 0.00 $45,212.00 $45,212.00 $0.00 $54,337.00 $61,337.00
Grand Total 45,212.00 (85,000.00)$130,212.00 $46,262.00 $83,950.00 $54,337.00 $61,337.00
MUSEIUMS
0 50,000 100,000 150,000 200,000 250,000 300,000 350,000
Fresh Air Home
Tybee Island Maritime Academy
Tybee Beautification Assc.
Tybee Arts Association
Yeepies
Friends of the Tybee Theater
American Legion
Garden Club
Irish Heritage
Islands Feral Cats Project
Friends of Cockspur Lighthouse
Rising Tide Food Pantry
Tybee Festival Assc.
Farmers Market
Tybee MLK
Tybee Is Historic Social
Marine Science Center
Tybee Clean Beach Volunteer
Non-Profit Agencies
Summary Comparision of Expenditure Awards
FY-2017
FY-2018
FY-2019
FY-2020
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6122 - YMCA Department
YMCA: Budget $168,950
The city contracts with the YMCA to provide recreation equipment, activities, and programs. The contract with the YMCA
organization will be $168,450 for fiscal year 2020.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6122 52 3850 YMCA - Director Services 168,450.00 (500.00)$168,950.00 $112,300.00 $56,650.00 $168,450.00 $166,783.34
YMCA
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6222 - Cultural and Recreation – Concession Stand
Cultural & Recreation – North Beach Concession Stand: Budget $26,550
The North Beach Concession Stand budget decreased by ($39,150) from $65,700 to $26,550, 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 and cleaning the restrooms using the new Custodian laborer
position added to the Building Maintenance budget. The cost of the new Custodian laborer position is $53,380. The City
used the $50,000 normally budgeted in the Custodial Services line item, 100.6222.52.2130 that is outsourced for cleaning
the restrooms to help pay for the position.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 6222 51 1100 Salaries & Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $20,230.39
100 6222 51 1200 Part Time/Seasonal 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,974.50
100 6222 51 2100 Health Insurance Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,901.68
100 6222 51 2200 FICA Social Sec Contribution 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,376.70
100 6222 51 2300 FICA Medicare Contribution 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $321.98
100 6222 51 2400 Retirement Contributions 0.00 0.00 $0.00 $0.00 $0.00 $5,608.44 $0.00
100 6222 51 2700 Workers Compensation 0.00 0.00 $0.00 $0.00 $0.00 $31.95 $97.95
51 Total PERSONNEL 0.00 0.00 $0.00 $0.00 $0.00 $5,640.39 $25,903.20
100 6222 52 1300 Service Contracts 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $723.75
100 6222 52 2110 Garbage Charges 1,500.00 1,500.00 $0.00 $977.36 ($977.36)$1,147.88 $1,562.40
100 6222 52 2130 Custodial Services 3,050.00 (46,950.00)$50,000.00 $26,760.00 $23,240.00 $45,317.04 $35,400.00
100 6222 52 2200 Repair and Maintenance 2,500.00 500.00 $2,000.00 $0.00 $2,000.00 $1,437.45 $3,329.40
100 6222 52 2210 Pest Control 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $693.00 $693.00
100 6222 52 3100 Property & Liability Insurance 3,800.00 300.00 $3,500.00 $2,916.67 $583.33 $3,000.00 $1,000.00
100 6222 52 3800 Permits, Regulatory Fees 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $500.00
100 6222 52 3901 Credit Card Svc. Charges 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,829.19
52 Total
PURCHASED CONTRACTED
SERVICES 11,850.00 (44,650.00)$56,500.00 $30,654.03 $25,845.97 $51,595.37 $45,037.74
100 6222 53 1100 Supplies & Materials 4,000.00 4,000.00 $0.00 $125.86 ($125.86)$4,286.93 $16,428.35
100 6222 53 1210 Water/Sewer Charges 7,500.00 1,500.00 $6,000.00 $1,345.09 $4,654.91 $8,765.73 $1,664.28
100 6222 53 1230 Electricity 3,200.00 0.00 $3,200.00 $2,107.44 $1,092.56 $1,696.56 $2,859.52
100 6222 53 1520 Groceries-COGS 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,474.54
100 6222 53 1523 Sundries - COGS 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $2,551.13
100 6222 53 1600 Small Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $2,632.30
100 6222 53 1703 Over/Short 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $8.42
53 Total SUPPLIES 14,700.00 5,500.00 $9,200.00 $3,578.39 $5,621.61 $14,749.22 $29,618.54
GRAND TOTAL 26,550.00 (39,150.00) 65,700.00 34,232.42 31,467.58 71,984.98 100,559.48
CONCESSION STAND
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6222 Concession Stand
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 25,903$ 5,641$ -$ -$ Personnel -$
Purchased/Contracted Services 45,038$ 51,595$ 56,500$ 11,850$ Purchased/Contracted Services 11,850$
Supplies 29,619$ 14,749$ 9,200$ 14,700$ Supplies 14,700$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
100,559$ 71,985$ 65,700$ 26,550$
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Concession Stand Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
0%
45%
55%
FY2020 Concession Stand
Budget Expenditure
Personnel Purchased/Contracted Services Supplies Capital Outlays
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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
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
PLANNING & ZONING DEPT
Assistant City Manager/Planning & Zoning Dir 115 1 1
Zoning Specialist 106 1 1
Facilities/ Special Events Coordinator 105 1 1
PLANNING & ZONING DEPT TOTAL 3 0 3 0
FY2020 FY2019
Planning and Zoning Department: Budget $574,549
The Planning & Zoning Department’s budget decreased by ($143,081) from $717,630 to $574,549 due to the following:
Salary and benefits increased by $12,489 due to the following:
o 3% Cola increase in January, 2019; and increased health insurance costs;
Purchased Contracted Services budget decreased by a net amount of ($155,600) from $483,910 to $328,310 due to
the following:
o 100.7220.52.1100, Studies/Master Plan, budget increased by $20,000 from $50,000 to $70,000; and
o 100.7220.52.1300 Contacted Services - $175,000 / 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.
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7220 51 1100 Salaries & Wages 165,153.00 3,154.00 $161,999.00 $99,626.44 $62,372.56 $125,983.18 $102,986.68
100 7220 51 1200 Part Time/Seasonal Wages 0.00 0.00 $0.00 $495.00 ($495.00)$808.50 $0.00
100 7220 51 1300 Overtime 2,000.00 0.00 $2,000.00 $264.07 $1,735.93 $1,025.53 $612.57
100 7220 51 1400 Employee Benefits 6,000.00 0.00 $6,000.00 $1,600.00 $4,400.00 $2,000.00 $1,200.00
100 7220 51 2100 Health Insurance Benefits 37,979.00 2,588.00 $35,391.00 $21,485.25 $13,905.75 $19,616.00 $20,186.06
100 7220 51 2200 FICA Social Sec Contribution 10,805.00 342.00 $10,463.00 $6,317.21 $4,145.79 $8,086.42 $6,653.00
100 7220 51 2300 FICA Medicare Contribution 2,527.00 46.00 $2,481.00 $1,477.47 $1,003.53 $1,891.14 $1,555.96
100 7220 51 2400 Retirement contributions 16,422.00 6,341.00 $10,081.00 $6,554.40 $3,526.60 $9,583.44 $3,213.84
100 7220 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7220 51 2700 Workers Compensation 558.00 18.00 $540.00 $234.00 $306.00 $326.19 $254.39
100 7220 51 2910 Wellness Incentive 1,125.00 0.00 $1,125.00 $0.00 $1,125.00 $607.00 $0.00
51 Total PERSONNEL 242,569.00 12,489.00 $230,080.00 $138,053.84 $92,026.16 $169,927.40 $136,662.50
100 7220 52 1100 Studies/Master Plan 70,000.00 20,000.00 $50,000.00 $13,750.00 $36,250.00 $29,910.00 $43,920.00
100 7220 52 1200 Legal Notices 350.00 0.00 $350.00 $200.00 $150.00 $290.00 $320.00
100 7220 52 1202 Engineer Review 7,000.00 (1,000.00)$8,000.00 $568.75 $7,431.25 $700.00 $5,031.25
100 7220 52 1203 Engineer Review - Billable 15,000.00 0.00 $15,000.00 $4,506.25 $10,493.75 $10,456.25 $6,387.50
100 7220 52 1205 County Inspection Contract 50,000.00 0.00 $50,000.00 $22,500.00 $27,500.00 $45,000.00 $45,000.00
100 7220 52 1240 Planning Commission expense 200.00 200.00 $0.00 $0.00 $0.00 $0.00 $14.00
100 7220 52 1300 Contract Services 175,000.00 (175,000.00)$350,000.00 $174,697.62 $175,302.38 $56,530.00 $0.00
100 7220 52 2110 Garbage Charges 60.00 0.00 $60.00 $49.49 $10.51 $67.73 $56.02
100 7220 52 3100 Property & Liability Insurance 1,500.00 0.00 $1,500.00 $1,500.00 $0.00 $1,500.00 $1,550.00
100 7220 52 3220 Postage & Freight 1,000.00 200.00 $800.00 $593.22 $206.78 $448.96 $56.78
100 7220 52 3400 Printing & Binding 200.00 0.00 $200.00 $0.00 $200.00 $78.00 $0.00
100 7220 52 3500 Travel & Related Expenses 2,000.00 0.00 $2,000.00 $389.31 $1,610.69 $787.55 $1,517.13
100 7220 52 3600 Dues and Fees 1,000.00 0.00 $1,000.00 $896.81 $103.19 $621.15 $774.22
100 7220 52 3700 Education & Training 2,000.00 0.00 $2,000.00 $0.00 $2,000.00 $890.00 $1,295.00
100 7220 52 3901 Credit Card Service Charge 3,000.00 0.00 $3,000.00 $1,542.51 $1,457.49 $582.29 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 328,310.00 (155,600.00)$483,910.00 $221,193.96 $262,716.04 $147,861.93 $105,921.90
100 7220 53 1100 Supplies & Materials 2,500.00 0.00 $2,500.00 $1,568.76 $931.24 $1,847.83 $2,168.32
100 7220 53 1210 Water/Sewer Charges 70.00 0.00 $70.00 $24.26 $45.74 $51.09 $69.49
100 7220 53 1230 Electricity 900.00 0.00 $900.00 $513.77 $386.23 $918.32 $776.84
100 7220 53 1400 Books & Periodicals 0.00 0.00 $0.00 $0.00 $0.00 $262.20 $52.44
100 7220 53 1720 Uniforms 200.00 30.00 $170.00 $128.08 $41.92 $104.18 $169.90
53 Total SUPPLIES 3,670.00 30.00 $3,640.00 $2,234.87 $1,405.13 $3,183.62 $3,236.99
100 7220 54 2105 Wayfinding Signs 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7220 54 2150 GIS 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,666.67
54 Total CAPITAL OUTLAY 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,666.67
100 7220 57 2000 Payment to Other Agencies 0.00 0.00 $0.00 $0.00 $0.00 $833.33 $0.00
57 Total OTHER COSTS 0.00 0.00 $0.00 $0.00 $0.00 $833.33 $0.00
GRAND TOTAL 574,549.00 (143,081.00) 717,630.00 361,482.67 356,147.33 321,806.28 247,488.06
COMMUNITY DEVELOPMENT PLANNING & ZONING
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7220 Community Development Planning & Zoning Department
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 136,663$ 169,927$ 230,080$ 242,569$ Personnel 242,569$
Purchased/Contracted Services 105,922$ 148,862$ 483,910$ 328,310$ Purchased/Contracted Services 328,310$
Supplies 3,237$ 3,184$ 3,640$ 3,670$ Supplies 3,670$
Other Costs 1,667$ -$ -$ -$ Other Costs -$
247,488$ 321,973$ 717,630$ 574,549$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Community Developemtn Planning & Zoning Division
Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Other Costs
42%
57%
1%
FY 2020 Community Development
Planning & Zoning Department
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Other Costs
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1516 - Licensing Division
Statement of Service
The Licensing Division is responsible for issuing occupation tax licenses, alcohol tax licenses, cab driver licenses and
ensuring that all short-term renters are properly registered with the City.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
LICENSING DIVISION
Administrative Assistant\Occupation Tax Clerk 106 1 0 1 0
LICENSING TOTAL 1 0 1 0
FY2020 FY2019
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 1516 51 1100 Salaries & Wages 40,529.00 40,529.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 1300 Overtime 500.00 500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2100 Health Insurance Benefits 9,670.00 9,670.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2200 FICA Social Sec Contribution 2,544.00 2,544.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2300 FICA Medicare Contribution 595.00 595.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2400 Retirement Contributions 3,771.00 3,771.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2700 Workers Compensation 131.00 131.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 51 2910 Wellness Incentive 375.00 375.00 $0.00 $0.00 $0.00 $0.00 $0.00
51 Total PERSONNEL 58,115.00 58,115.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 52 3220 Postage/ Freight 2,500.00 2,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 52 3300 Advertising 80.00 80.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 52 3500 Travel & Related Expenses 500.00 500.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 52 3600 Dues & Fees 100.00 100.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 52 3700 Education & Training 500.00 500.00 $0.00 $0.00 $0.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 3,680.00 3,680.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 53 1100 Supplies & Materials 600.00 600.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 1516 53 1600 Small equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
53 Total SUPPLIES 600.00 600.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 62,395.00 62,395.00 $0.00 $0.00 $0.00 $0.00 $0.00
LICENSING DIVISION
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.
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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
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
Mainstreet Coordinator 107 1 0 1 0
MAINSTREET DEPT TOTAL 1 0 1 0
FY2020 FY2019
Main Street Department: Budget $121,803
The Main Street Department’s budget decreased by ($170) from $121,973 to $121,803 from the current year’s budget due to
the following:
Salary and Benefits increased by $2,030 due to 3% cola issued on January of 2019 and due to an increase in health
insurance expected in January of 2020.
Purchased Contracted Services decreased by ($2,200) from $44,830 to $42,630 due to the following:
o 100-7300-52-3850 BHT Contract Labor budget decreased by ($2,000) from $4,000 to $2,000.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7300 51 1100 Salaries & Wages 45,463.00 679.00 $44,784.00 $26,963.31 $17,820.69 $42,843.09 $42,379.97
100 7300 51 1300 Overtime 1,000.00 0.00 $1,000.00 $582.75 $417.25 $288.42 $1,312.30
100 7300 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $800.00 $400.00 $1,200.00 $1,200.00
100 7300 51 2100 Health Insurance 14,618.00 1,017.00 $13,601.00 $8,504.90 $5,096.10 $11,783.70 $10,831.08
100 7300 51 2200 FICA Social Security 2,978.00 82.00 $2,896.00 $1,729.55 $1,166.45 $2,701.50 $2,735.06
100 7300 51 2300 FICA Medicare 697.00 11.00 $686.00 $404.49 $281.51 $631.77 $639.62
100 7300 51 2400 Retirement Contributions 4,643.00 131.00 $4,512.00 $2,933.44 $1,578.56 $4,402.20 $4,619.16
100 7300 51 2700 Workers Compensation 259.00 110.00 $149.00 $16.00 $133.00 $185.86 $139.32
100 7300 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $0.00 $0.00
51 Total PERSONNEL 71,233.00 2,030.00 $69,203.00 $41,934.44 $27,268.56 $64,036.54 $63,856.51
100 7300 52 1300 Contract Services 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $6,000.00
100 7300 52 2110 Garbage Charges 30.00 0.00 $30.00 $12.95 $17.05 $21.22 $20.79
100 7300 52 3100 Property & Liability Insurance 600.00 0.00 $600.00 $500.00 $100.00 $550.00 $550.00
100 7300 52 3220 Postage & Freight 400.00 (400.00)$800.00 $28.50 $771.50 $38.94 $14.04
100 7300 52 3300 Advertising 10,600.00 0.00 $10,600.00 $10,315.00 $285.00 $8,876.65 $8,891.78
100 7300 52 3500 Travel & Related 4,400.00 0.00 $4,400.00 $2,451.21 $1,948.79 $1,627.31 $2,823.15
100 7300 52 3600 Dues & Fees 2,600.00 0.00 $2,600.00 $1,557.50 $1,042.50 $2,730.50 $2,199.01
100 7300 52 3700 Education & Training 2,000.00 200.00 $1,800.00 $350.00 $1,450.00 $2,615.00 $1,230.00
100 7300 52 3800 Contract Labor 20,000.00 0.00 $20,000.00 $0.00 $20,000.00 $2,400.00 $4,800.00
100 7300 52 3850 BHT Contract Labor 2,000.00 (2,000.00)$4,000.00 $0.00 $4,000.00 $5,475.49 $400.00
52 Total
PURCHASED CONTRACTED
SERVICES 42,630.00 (2,200.00)$44,830.00 $15,215.16 $29,614.84 $24,335.11 $26,928.77
100 7300 53 1100 Supplies & Materials 4,510.00 0.00 $4,510.00 $2,368.76 $2,141.24 $2,354.85 $3,060.45
100 7300 53 1210 Water Sewer Charges 30.00 0.00 $30.00 $8.83 $21.17 $18.63 $25.33
100 7300 53 1230 Electricity 400.00 0.00 $400.00 $187.24 $212.76 $334.68 $283.13
100 7300 53 1231 Donated Money Expenses 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $300.00 $200.00
53 Total SUPPLIES 7,940.00 0.00 $7,940.00 $2,564.83 $5,375.17 $3,008.16 $3,568.91
Grand Total 121,803.00 (170.00)$121,973.00 $59,714.43 $62,258.57 $91,379.81 $94,354.19
MAINSTREET
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7300 Main Street Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 63,857$ 64,037$ 69,203$ 71,233$ Personnel 71,233$
Purchased/Contracted Services 26,929$ 24,335$ 44,830$ 42,630$ Purchased/Contracted Services 42,630$
Supplies 3,569$ 3,008$ 7,940$ 7,940$ Supplies 7,940$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
94,354$ 91,380$ 121,973$ 121,803$
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Main Street Summary Comparison of Annual
Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
58%
35%
7%
FY 2020 Main Street Division
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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7520 – South Beach District
South Beach District: Budget $39,000
The Parking Department’s budget decreased by ($9,750) from $48,750 to $39,000 due to the following:
100.7520.53.1100 Supplies and Material Budget of $39,000 increased by $250 from $38,750. The money will be
used to purchase additional Christmas decorations and materials for the South Beach business district.
100.7520.54.1405 Capital Outlay – budget of $10,000 was eliminated.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7520 53 1100 Supplies and Material 39,000.00 250.00 $38,750.00 $30,953.42 $7,796.58 $13,577.34 $33,661.68
53 Total SUPPLIES 39,000.00 250.00 $38,750.00 $30,953.42 $7,796.58 $13,577.34 $33,661.68
100 7520 54 1405 S Beach Business District 0.00 (10,000.00)$10,000.00 $0.00 $10,000.00 $0.00 $0.00
100 7520 54 1406 Salt Meadows Road Project 0.00 0.00 $0.00 $0.00 $0.00 $2,440.00 $1,632.25
54 Total CAPITAL OUTLAY 0.00 (10,000.00)$10,000.00 $0.00 $10,000.00 $2,440.00 $1,632.25
Grand Total 39,000.00 (9,750.00)$48,750.00 $30,953.42 $17,796.58 $16,017.34 $35,293.93
SOUTH BEACH DISTRICT
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7564 – Parking Services
Statement of Service
The mission of the Tybee Island Parking Services department is to provide equitable and quality services and the best
possible parking value to the community by providing the following:
Pleasant and courteous service.
A safe and well- maintained parking environment.
Enforcement that promotes voluntary compliance with parking regulations.
Efficient and service-oriented sales of parking permits.
Proactive planning for future parking needs.
Objectives
1. Purchase and implement new pay-by-phone application to better serve parking customers and streamline collection
process.
2. Upgrade hand-held ticket processors to interact with pay-by-phone app.
3. Replace one vehicle.
4. Upgrade conventional meters and kiosks for increased revenue.
5. Increase customer service to promote compliance.
6. Upgrade signage for better understanding.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
PARKING SERVICES
Parking Services Supervisor 108 1 0 1 0
Assist Parking Services Supervisor 107 1 0 1 0
PT Enforcement Specialist N/A 0 4 0 4
Seasonal Enforcement Specialist N/A 0 6 6
PARKING SERVICES TOTAL 2 10 2 10
FY2020 FY2019
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Parking Department: Budget $506,048
The Parking Department’s budget decreased by ($73,885) from $579,933 to $506,048 due to the following:
Salary and Benefits budget 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 budget 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 budget 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.
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
Division of Parking Services
Kiosk replacements 0 750,000 0 0 0 750,000 0
Kiosk parts pay & display
(100.7564.54.2100 - Machinery & Equipment)59,850 184,700 59,850 59,850 65,000 0 0
0 0 0 0 0 0 0
TOTAL Parking Service CIP:59,850 934,700 59,850 59,850 65,000 750,000 0
PARKING SERVICE DEPARTMENT - GENERAL FUND 100
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS
FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7564 51 1100 Salaries & Wages 99,141.00 1,894.00 $97,247.00 $60,329.48 $36,917.52 $94,559.26 $91,433.35
100 7564 51 1200 Part Time/Seasonal Wages 112,004.00 37,004.00 $75,000.00 $48,204.57 $26,795.43 $98,465.41 $74,385.06
100 7564 51 1300 Overtime 1,500.00 0.00 $1,500.00 $1,031.18 $468.82 $2,611.24 $3,678.79
100 7564 51 1400 Employee Benefits 2,400.00 0.00 $2,400.00 $800.00 $1,600.00 $1,200.00 $1,200.00
100 7564 51 2100 Health Insurance Benefits 23,307.00 1,593.00 $21,714.00 $13,518.58 $8,195.42 $18,690.00 $17,410.68
100 7564 51 2200 FICA Social Sec Contribution 13,379.00 2,496.00 $10,883.00 $6,842.26 $4,040.74 $12,203.89 $10,583.41
100 7564 51 2300 FICA Medicare Contribution 3,129.00 564.00 $2,565.00 $1,600.13 $964.87 $2,854.06 $2,475.15
100 7564 51 2400 Retirement Contributions 10,092.00 577.00 $9,515.00 $6,186.56 $3,328.44 $8,900.40 $5,425.44
100 7564 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $2,409.00
100 7564 51 2700 Workers Compensation 5,654.00 1,055.00 $4,599.00 $1,955.00 $2,644.00 $3,981.66 $2,446.04
100 7564 51 2910 Wellness Incentive 750.00 0.00 $750.00 $0.00 $750.00 $0.00 $0.00
51 Total PERSONNEL 271,356.00 45,183.00 $226,173.00 $140,467.76 $85,705.24 $243,465.92 $211,446.92
100 7564 52 1300 Computer service contract 65,000.00 5,000.00 $60,000.00 $50,620.00 $9,380.00 $50,230.65 $45,754.79
100 7564 52 1325 Contract Services - Colle 10,500.00 4,916.00 $5,584.00 $4,751.66 $832.34 $4,962.16 $4,487.85
100 7564 52 1326 Contract Services - Class 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7564 52 1330 Contract Services - Amano 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,900.00
100 7564 52 2110 Garbage Charges 27.00 0.00 $27.00 $15.75 $11.25 $25.28 $24.39
100 7564 52 2202 Repair & Maintenance- Vehicles 2,200.00 200.00 $2,000.00 $1,406.68 $593.32 $1,900.99 $2,497.00
100 7564 52 2203 Repair & Maintenance- Equipment 46,500.00 16,500.00 $30,000.00 $30,000.00 $0.00 $33,130.40 $868.31
100 7564 52 2320 Rental Equip & Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7564 52 2321 Rental - Leased Vehicle Program 5,000.00 0.00 $5,000.00 $0.00 $5,000.00 $0.00 $0.00
100 7564 52 2325 Armored Car Service 10,000.00 2,000.00 $8,000.00 $4,670.14 $3,329.86 $10,936.74 $1,487.10
100 7564 52 3100 Property & Liability Insurance 5,500.00 83.00 $5,417.00 $5,416.64 $0.36 $6,500.00 $5,100.00
100 7564 52 3220 Postage & Freight 3,200.00 200.00 $3,000.00 $2,001.06 $998.94 $3,399.31 $2,385.60
100 7564 52 3300 Advertising 40.00 40.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7564 52 3400 Printing & Binding 250.00 250.00 $0.00 $0.00 $0.00 $0.00 $35.00
100 7564 52 3500 Travel & Related Expenses 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $659.00
100 7564 52 3600 Dues and Fees 117.00 0.00 $117.00 $117.00 $0.00 $116.00 $147.02
100 7564 52 3700 Education & Training 1,000.00 498.00 $502.00 $0.00 $502.00 $0.00 $0.00
100 7564 52 3850 Contract Services 200.00 0.00 $200.00 $0.00 $200.00 $0.00 $0.00
100 7564 52 3901 Credit Card Service Charge 145,000.00 25,000.00 $120,000.00 $118,671.31 $1,328.69 $125,798.66 $119,732.87
52 Total
PURCHASED CONTRACTED
SERVICES 295,534.00 54,687.00 $240,847.00 $217,670.24 $23,176.76 $237,000.19 $187,078.93
100 7564 53 1100 Supplies & Materials 20,500.00 500.00 $20,000.00 $4,436.24 $15,563.76 $18,792.61 $18,061.64
100 7564 53 1110 Parking Meters 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7564 53 1210 Water/Sewer Charges 32.00 0.00 $32.00 $10.57 $21.43 $22.24 $30.20
100 7564 53 1230 Electricity 1,400.00 0.00 $1,400.00 $625.61 $774.39 $1,215.37 $1,306.14
100 7564 53 1270 Gas & Diesel Fuel 4,000.00 0.00 $4,000.00 $2,709.29 $1,290.71 $5,052.24 $4,057.37
100 7564 53 1590 Inventory - Parking Decal 4,000.00 330.00 $3,670.00 $3,669.08 $0.92 $2,498.00 $2,880.00
100 7564 53 1600 Small Equipment 20,000.00 5,000.00 $15,000.00 $9,215.65 $5,784.35 $14,227.85 $25,798.55
100 7564 53 1701 Cash/ Short-Over deposit(100.00 0.00 $100.00 $0.00 $100.00 ($8.50)($75.00)
100 7564 53 1702 Signs 500.00 0.00 $500.00 $0.00 $500.00 $0.00 $105.06
100 7564 53 1720 Uniforms 850.00 0.00 $850.00 $751.00 $99.00 $809.32 $986.29
53 Total SUPPLIES 51,382.00 5,830.00 $45,552.00 $21,417.44 $24,134.56 $42,609.13 $53,150.25
100 7564 54 2055 Parking Meter System 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 7564 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $15,000.00 $15,000.00
100 7564 54 2410 Capital Equipment 59,850.00 59,850.00 $0.00 $0.00 $0.00 $48,990.20 $55,678.89
54 Total CAPITAL OUTLAY 59,850.00 59,850.00 $0.00 $0.00 $0.00 $63,990.20 $70,678.89
Grand Total 678,122.00 165,550.00 $512,572.00 $379,555.44 $133,016.56 $587,065.44 $522,354.99
PARKING SERVICES
127 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 7550 57 3000 Payment to Others 0.00 (20,000.00)$20,000.00 $20,000.00 $0.00 $0.00 $0.00
DOWNTOWN DEVELOPMENT AUTHORITY
7564 Parking Services Division
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 211,447$ 243,466$ 226,173$ 271,356$ Personnel 271,356$
Purchased/Contracted Services 187,079$ 237,000$ 252,397$ 295,534$ Purchased/Contracted Services 295,534$
Supplies 53,150$ 42,609$ 45,552$ 51,382$ Supplies 51,382$
Capital Outlays 70,679$ 63,990$ -$ 59,850$ Capital Outlays 59,850$
522,355$ 587,065$ 524,122$ 678,122$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Parking Services Division Summary Comparison of
Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays
40%
44%
7%
FY 2020 Parking Services Division
Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
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9000 - Other Costs
Other Costs: Budget $0.00
This section of the budget is used to report the principle and interest payment of all outstanding loans related to the General
Fund. The Other Costs decreased by ($40,382) to $0 to establish a higher contingency line item budget.
100.9000.57.9001, Contingency Budget decreased from $382 to $0.
100.9000.57.9010, Contingency - Pay Equity decreased from $40,000 to $0.
8000 - Debt Service
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. The debt service budget is $0.00 because the loans were paid off in the current year.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 8000 58 1125 Principle - Phone System 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $13,050.62
100 8000 58 1145 Note Payable -DPW Current 0.00 0.00 $0.00 $0.00 $0.00 $9,628.86 $56,629.90
100 8000 58 2230 Interest Expense - Public 0.00 0.00 $0.00 $0.00 $0.00 $19.56 $660.62
100 8000 58 2235 Interest Expense -Phone S 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $187.72
58 Total 0.00 0.00 $0.00 $0.00 $0.00 $9,648.42 $70,528.86
Grand Total 0.00 0.00 $0.00 $0.00 $0.00 $9,648.42 $70,528.86
DEBT SERVICE
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 9000 57 4000 Bad Debt Expense 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $6,447.00
100 9000 57 9001 Contingencies 0.00 (382.00)$382.00 $0.00 $382.00 $0.00 $0.00
100 9000 57 9010 Contingencies - Pay Equity 0.00 (40,000.00)$40,000.00 $0.00 $40,000.00 $0.00 $0.00
57 Total 0.00 (40,382.00)$40,382.00 $0.00 $40,382.00 $0.00 $6,447.00
Grand Total 0.00 (40,382.00)$40,382.00 $0.00 $40,382.00 $0.00 $6,447.00
OTHER COSTS
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9000 - Other Financing Uses
Other Financing Uses: Budget $841,852
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 decreased by ($30,140) from $871,992 to $841,852 due to the following:
100.9000.61.1001, Transfer Out to the Solid Waste Collection Fund is increased by $11,476 from $280,724
to $292,200. Eventually, the City Council wishes to discontinue allowing the General Fund to supplement
the Solid Waste Collection Enterprise Fund. Currently, 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; therefore, the fees in the solid waste will need to be set
high enough to cover the costs of providing the yard waste collection service and the discounts.
100.9000.61.1002, Transfer Out to the Emergency 911 Telephone fund increased by $13,205, from $291,268
to $304,476;
100.9000.61.1225, Transfer to Debt Service, budget of $245,179 is established to account for the money that
the City needs to transfer into the Debt Service Fund 420 to set aside to pay for the Marine Science Center
Revenue Bond Series, 2019. The amount will cover three years of debt service payments and administration
costs.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
100 9000 61 1001 Trans out Solid Waste Fund 292,200.00 11,476.00 $280,724.00 $0.00 $280,724.00 $200,000.00 $183,029.98
100 9000 61 1002 Trans out E911 Fund 304,473.00 13,205.00 $291,268.00 $0.00 $291,268.00 $282,067.00 $286,932.84
100 9000 61 1003 Transfer Out - Capital Projects 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 9000 61 1005 Transfer Out - SPLOST 0.00 (300,000.00)$300,000.00 $300,000.00 $0.00 $0.00 $0.00
100 9000 61 1006 Transfer to Fund 325 0.00 0.00 $0.00 $0.00 $0.00 $116,875.14 $0.00
100 9000 61 1060 Transfer to Water & Sewer 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 9000 61 1220 Transfer to Grant Fund 220 0.00 0.00 $0.00 $0.00 $0.00 $81,640.50 $224,682.73
100 9000 61 1225 Transfer to Debt Service Fund 245,179.00 245,179.00 $0.00 $0.00 $0.00 $0.00 $0.00
100 9000 61 1340 Transfer to Capital Grant 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $100,400.00
100 9000 61 1555 Trans out River's End RV 0.00 0.00 $0.00 $0.00 $0.00 $818,403.50 $27,946.00
61 Total 841,852.00 (30,140.00)$871,992.00 $300,000.00 $571,992.00 $1,498,986.14 $822,991.55
Grand Total General Fund Expenditures 14,361,496.00 391,528.00 $13,969,968.00 $9,633,192.05 $4,336,775.95 $11,478,683.00 $9,764,068.00
OTHER FINANCING USES
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Fund 215 E-911 Telephone Special Revenue
3210 - Administration
Statement of Service
Through understanding, courtesy and respect, the Tybee Island 911 center provides superior public safety dispatch services in
a timely, precise, and skilled manner, while maintaining a calm, professional and compassionate attitude. With continued
education and commitment to excellence, we can save lives, protect property, and proudly know that we have made a
difference serving as the vital link to emergency services.
Objectives
Answer all emergency and non-emergency calls in a professional, courteous, and efficient manner.
Dispatch all calls for service where police or emergency services are needed. Transfer others to appropriate parties.
Respond and serve all walk-in requests in a friendly and helpful manner.
Provide accident reports when requested.
Budget Highlights
The Emergency 911 Telephone Special Revenue Fund is established to account for all cost related to operating the police
dispatch emergency 911 system. The Emergency 911 Telephone Special Revenue Fund budget request for fiscal year 2018-
2019 budget for fiscal year 2019 is $360,268, a decrease of ($13,576). The FY18 budget personnel and benefit costs included
2.5% cost of living increase given to employees in January of 2018. The current year’s budget properly reflects the inclusion
and reporting for all personnel and fringe benefits directly related to operating the emergency 911 center. The personnel an d
fringe benefit budget only reflected one employee; now the budget will reflects six employees. Six employees operate the
emergency 911 operations from the public safety building.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
E-911
Police Records/911 Coordinator 107 1 0 1 0
Communications Officer 103 5 0 5 0
E-911 TOTAL 6 0 6 0
FY2020 FY2019
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The table below explains than information included in the budget request report.
EMERGENCY 911 TELEPHONE REVENUE
As with all government emergency 911 telephone funds, the fund does not generate enough revenue from telephone landline
and wireless fees to cover the all of the costs for operating the program; therefore, the governments transfer general fund
money into the fund to ensure all costs are covered. For the FY2019 budget year, the City plans to transfer $298,268 into the
Emergency 911 Fund from the General Fund to supplement the operations. In the current year, the staff in the Finance
Department successfully ensured that the City would become eligible to receive prepaid wireless fees from the State of
Georgia by requesting the Police Department have a signed mutual aid agreement between the City of Tybee and Chatham
County.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
215 0000 34 2501 E-911 Wireless Charges 27,000.00 0.00 27,000.00 15,277.36 11,722.64 28,246.14 27,760.65
215 0000 34 2520 E911 Residential/Commercial 35,000.00 0.00 35,000.00 15,997.99 19,002.01 36,176.86 35,695.90
215 0000 34 2525 Prepaid Wireless Fees 6,400.00 0.00 0.00 6,481.55 (6,481.55)0.00 0.00
34 Total CHARGES FOR SERVICES 68,400.00 0.00 62,000.00 37,756.90 24,243.10 64,423.00 63,456.55
215 0000 39 1201 Transfers In General Fund 304,473.00 0.00 291,268.00 0.00 291,268.00 282,067.00 286,932.84
215 0000 39 3502 Fund Balance from Prior Yea 0.00 0.00 0.00 0.00 0.00 0.00 0.00
215 0000 39 3525 Suntrust Bank Loan Proc E-0.00 0.00 0.00 0.00 0.00 0.00 0.00
39 Total OTHER FINANCING SOURCES 304,473.00 0.00 291,268.00 0.00 291,268.00 282,067.00 286,932.84
Grand Total 372,873.00 0.00 353,268.00 37,756.90 315,511.10 346,490.00 350,389.39
EMERGENCY 911 TELEPHONE FUND - REVENUE
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2020 & Budget Request =Represents the Department Head’s fiscal year 2020 proposed budget request.
B Budget Change 2019 vs. 2020 =Represents the difference between the current budget (purple) and the department’s budget request for FY20
C FY2019 Current Budget =Represents fiscal year 2018-2019's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2018-2019's year-to-date and encumbered revenues or expenses for each line item.
E FY2019 Budget Balance =Represents the fiscal year 2018-2019's budget balance for each line item in the fund.
F FY2018 Actual =Represents the fiscal year 2017-2018 actual audited revenue or expense balances for each line item in the fund.
G FY2017 Actual =Represents the fiscal year 2016-2017 actual audited revenue or expense balances for each line item in the fund.
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EMERGENCY 911 TELEPHONE EXPENDITURES
The proposed budget for operating cost for the emergency 911 telephone system is $353,268 which is a decrease of ($6,576)
from the current year’s budget. As aforementioned, six employees operate the emergency 911 telephone system. In FY2019,
the department is successfully managing staffs’ work schedules and better access the personnel needs of the operations to
ensure that the department keeps cost to a minimum.
Salary and Benefit cost increased by $11,876 over the current budget due to the 2.5% cola that employees received in
January of 2019; the 5% health insurance increase expected in January of 2019; and due to an increase of retirement
costs for the cover of a new employee.
Purchased Contracted Services decreased by ($8,300) from $29,300 to $21,000 due to the following:
o 215.3210.52.3201, Telephones – decreased by ($7,000) from $22,000 to $15,000 based on current year and
prior years actual costs;
o 215.3210.52.3500, Travel – decreased by ($5,000) based the current year’s actual and the nature of their work
does not require long distance travel;
o 215.3210.52.3700, Education & Training increased by $3,000; and
Supplies increased by $5,000 due to the following:
o 215.3210.53.1600, Small Equipment – increased by $3,000 to purchase two chairs for employees
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
215 3210 51 1100 Salaries 233,882.00 8,529.00 $225,353.00 $141,436.10 $83,916.90 $225,956.79 $220,392.10
215 3210 51 1300 Overtime 7,000.00 0.00 $7,000.00 $3,762.48 $3,237.52 $7,547.71 $7,961.58
215 3210 51 1400 Employee Benefits 1,200.00 0.00 $1,200.00 $800.00 $400.00 $1,200.00 $1,200.00
215 3210 51 2100 Health Insurance Benefits 57,910.00 5,750.00 $52,160.00 $32,170.46 $19,989.54 $48,923.97 $44,262.25
215 3210 51 2200 FICA Social Sec 15,149.00 529.00 $14,620.00 $9,016.98 $5,603.02 $14,521.22 $14,202.67
215 3210 51 2300 FICA Medicare 3,543.00 124.00 $3,419.00 $2,108.80 $1,310.20 $3,396.05 $3,321.56
215 3210 51 2400 Retirement Contributions 24,157.00 1,646.00 $22,511.00 $14,636.56 $7,874.44 $19,310.76 $21,332.88
215 3210 51 2600 Unemployment Insurance 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $1,926.00
215 3210 51 2700 Workers Compensation 782.00 27.00 $755.00 $354.00 $401.00 $658.87 $636.39
215 3210 51 2910 Wellness Incentive 2,250.00 0.00 $2,250.00 $0.00 $2,250.00 $0.00 $0.00
51 Total PERSONNEL 345,873.00 16,605.00 $329,268.00 $204,285.38 $124,982.62 $321,515.37 $315,235.43
215 3210 52 2203 Repair & Maintain - Equip 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
215 3210 52 3100 Property & Liability Insurance 1,000.00 0.00 $1,000.00 $833.33 $166.67 $300.00 $230.00
215 3210 52 3201 Telephones 15,000.00 0.00 $15,000.00 $7,557.55 $7,442.45 $13,650.20 $12,971.31
215 3210 52 3500 Travel & Related Expense 2,000.00 0.00 $2,000.00 $0.00 $2,000.00 $0.00 $0.00
215 3210 52 3700 Education & Training 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $936.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 21,000.00 0.00 $21,000.00 $8,390.88 $12,609.12 $14,886.20 $13,201.31
215 3210 53 1600 Small Equipment 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $3,689.73 $0.00
53 Total SUPPLIES 3,000.00 0.00 $3,000.00 $0.00 $3,000.00 $3,689.73 $0.00
215 3210 56 2000 Amorization 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
56 Total
DEPRECIATION &
AMORTIZATION 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
215 8000 58 1140 Note Payable - E911 Current 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $45,487.52
215 8000 58 2232 Interest Expense - E911 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $355.60
58 Total DEBT SERVICE 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $45,843.12
Grand Total 372,873.00 16,605.00 $353,268.00 $212,676.26 $140,591.74 $340,091.30 $374,279.86
EMERGENCY 911 TELEPHONE FUND - EXPENDITURES
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3210 Emergency 911 Telephone Special Revenue Fund
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 315,235$ 317,876$ 329,268$ 345,873$ Personnel 329,268$
Purchased/Contracted Services 13,201$ 29,300$ 26,000$ 21,000$ Purchased/Contracted Services 26,000$
Supplies -$ -$ 5,000$ 3,000$ Supplies 5,000$
Capital Outlays -$ -$ -$ -$ Capital Outlays -$
Debt Service -$ -$ -$ -$ Debt Service
328,437$ 347,176$ 360,268$ 369,873$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Emergency 911 Telephone Special Revenue Fund
Summary Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlays Debt Service
92%
7%
1%
FY 2020 Emergency 911 Telephone Special
Revenue Fund Expenditure Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays Debt Service
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Fund 275 Hotel/Motel Excise Tax Special Revenue Fund
Overview
Hotel/motel tax is a unique policy tool that creates a separate, locally determined tax that is imposed on short term rental guests
who lodge in Georgia’s communities. The hotel/motel tax provides a foundation for a partnership between Georgia’s local
governments and Georgia’s lodging industry. Hotel/motel tax helps communities to:
Promote, attract and stimulate tourism and develop conventions
Fund, support, acquire and construct facilities that promote tourism.
The City retains 50% of the Hotel-Motel Excise Taxes collected including late fees and transfers the money into the City’s
General Fund. The City does not have any spending restrictions of the 50% share it is allowed to retain. The remaining 50%
is restricted and is distributed to the Savannah Area Chamber of Commerce, (33.33%) and the Savannah International Trade
and Conventions Center located on Hutchinson Island, (16.67%).
The City is seeking to obtain the State of Georgia’s Governor approve the City’s request to increase the excise tax by 1% to
7%. The additional tax may generate a minimum of $500,000 of which the City will designate specific use of the funds.
The City of Tybee Island Ordinance
The City of Tybee Island Defines a Short Term Vacation Rental (STVR) as an accommodation rented to a guest for less than
30 days. To summarize, STVR properties must be registered with the City, must have a tax certificate number (business
license), and must comply with sign requirements.
In accordance with the Tybee Code 1983, § 3-2-46A, short-term vacation rentals are required to remit a 6% local hotel/motel
tax to the City’s Revenue Department by the 20th day of the follo wing month. Penalties and interested will be applied to any
accounts not paid on time. Additionally, a report must be filed on time even if there is no revenue.
Sec. 58-111. - Returns; payment of tax.
(a) Payment due date. Each innkeeper on or before the 20th day of each month, shall transmit returns and remit
taxes due showing the total charges taxable under this article during the preceding calendar month. The return
shall be made upon forms prescribed, prepared and furnished by the city.
(b) Estimated t ax liability.
1. Definition. As used in this subsection, the term "estimated tax liability" means an innkeeper's tax
liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under
this article or any substantial change in circumstances due to damage to the premises, based on his
average monthly payments for the last fiscal year.
2. Amount owed to city. If the estimated tax liability of an innkeeper for any taxable period exceeds
$2,500.00, the innkeeper shall fi le a return and remit to the city not less than 50 percent of the estimated
tax liability for the taxable period on or before the 20th day of the period. The amount of the payment of
the estimated tax liability shall be credited against the amount to be du e on the return required under
subsection (a) of this section. This subsection shall not apply to any innkeeper unless during the previous
fiscal year the innkeeper's monthly payments exceeded $2,500.00 per month for three consecutive months
or more.
(Code 1983, § 3-2-46A)
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The schedule bellows shows the compares the budget to the actual revenues and expenditures for the hotel -motel excise
tax fund from fiscal year 2010 through April 9, 2019 of fiscal year 2019 .
The schedule below shows the 13 years and 10 month history of monthly and annual revenues collected by the City, which
includes hotel-motel excise tax, penalties and interest.
The schedule below shows the 14 years and 9 month history of monthly and annual actual revenues collected by the City, which
includes hotel-motel excise tax, penalties and interest.
Collection
Period FY2005 FY2006 FY2007 FY2008 FY2009 FY 2010 FY 2011 FY 2012 FY 2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019
July 154,673 179,792 226,065 249,162 26,259 252,993 347,475 341,023 420,719 446,206 497,249 569,012 680,612 612,591 679,636
Aug 164,447 267,371 289,468 275,576 298,542 293,283 428,843 438,211 242,798 277,995 337,585 373,561 351,345 331,695 411,451
Sept 125,418 122,721 68,798 156,154 176,562 170,712 205,214 207,409 169,196 149,231 204,290 249,966 277,128 176,284 314,959
Oct 89,739 90,135 177,207 107,077 88,690 128,695 145,955 291,398 104,291 110,369 198,604 198,026 109,710 197,934 224,487
Nov 57,404 64,133 80,221 82,726 80,007 82,285 91,488 93,935 57,383 62,378 86,537 117,691 112,150 11,799 120,118
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 88,721
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 74,577
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 97,065
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 0
April 118,181 87,779 106,226 113,384 69,331 61,980 95,968 192,038 189,640 218,530 256,410 263,601 276,694 277,308 0
May 99,395 125,647 129,047 122,928 120,998 161,789 140,724 191,972 205,099 230,681 315,700 339,850 318,992 333,660 0
June 130,788 138,331 140,172 394,250 366,974 140,244 169,946 267,655 460,478 489,750 536,917 566,537 506,719 613,280 0
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 3,044,587 2,011,014
City of Tybee Island Hotel - Motel Tax 14 Years 8 Month History FY 2005 to FY2019
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Budget Highlights
The Hotel-Motel Excise Tax Special Revenue Fund budget request for fiscal year 2018-2019 budget is $3,107,000.
July Aug Sept Oct Nov Dec Jan Feb March April May June
FY2005 154,673 164,447 125,418 89,739 57,404 10,985 17,008 12,462 19,698 118,181 99,395 130,788
FY2006 179,792 267,371 122,721 90,135 64,133 39,467 23,708 20,899 31,186 87,779 125,647 138,331
FY2007 226,065 289,468 68,798 177,207 80,221 51,530 23,998 24,798 34,590 106,226 129,047 140,172
FY2008 249,162 275,576 156,154 107,077 82,726 49,769 26,508 18,873 43,746 113,384 122,928 394,250
FY2009 26,259 298,542 176,562 88,690 80,007 37,189 22,326 38,009 31,324 69,331 120,998 366,974
FY 2010 252,993 293,283 170,712 128,695 82,285 34,425 22,045 18,309 42,441 61,980 161,789 140,244
FY 2011 347,475 428,843 205,214 145,955 91,488 36,222 25,790 40,904 38,304 95,968 140,724 169,946
FY 2012 341,023 438,211 207,409 291,398 93,935 53,980 32,313 23,872 37,129 192,038 191,972 267,655
FY 2013 420,719 242,798 169,196 104,291 57,383 50,235 26,695 38,619 163,687 189,640 205,099 460,478
FY2014 446,206 277,995 149,231 110,369 62,378 39,138 109,546 50,684 117,489 218,530 230,681 489,750
FY2015 497,249 337,585 204,290 198,604 86,537 57,296 85,780 117,176 193,087 256,410 315,700 536,917
FY2016 569,012 373,561 249,966 198,026 117,691 63,534 71,701 84,378 234,721 263,601 339,850 566,537
FY2017 680,612 351,345 277,128 109,710 112,150 84,936 59,972 95,675 206,195 276,694 318,992 506,719
FY2018 612,591 331,695 176,284 197,934 11,799 81,335 63,362 101,461 243,879 277,308 333,660 613,280
FY2019 679,636 411,451 314,959 224,487 120,118 88,721 74,577 97,065 272,154 319,681 386,006 0
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Hotel-Motel Excise Taxes Monthly Collections
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The table below explains than information included in the budget request report.
HOTEL – MOTEL EXCISE TAX REVENUE
In the current year for the collection period of July 1, 2018 through April 11, 2019, the City received $2,018,032 in revenues.
The FY2020 budgeted revenue is conservative $3,376,000. The budget includes an additional estimated $263,000 that the
City may earn for the period of January 2020 to June 2020, if the 1% additional hotel -motel excise tax is adopted.
HOTEL-MOTEL EXCISE TAX EXPENDITURES
The City’s General Fund shall receive 50% of the total revenues collected with the remaining funds designated to the
COLUMNS COLUMN TITLE COLUMN DESCRIPTION
A FY2020 & Budget Request =Represents the Department Head’s fiscal year 2020 proposed budget request.
B Budget Change 2019 vs. 2020 =Represents the difference between the current budget (purple) and the department’s budget request for FY20
C FY2019 Current Budget =Represents fiscal year 2018-2019's current budget for each line item in the department's budget.
D YTD =Represents fiscal year 2018-2019's year-to-date and encumbered revenues or expenses for each line item.
E FY2019 Budget Balance =Represents the fiscal year 2018-2019's budget balance for each line item in the fund.
F FY2018 Actual =Represents the fiscal year 2017-2018 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-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
April 9, 2019
BUDGET
BALANCE ACTUAL ACTUAL
275 0000 31 4100 Hotel / Motel Tax 3,361,000.00 207,000.00 3,154,000.00 1,998,916.27 1,155,083.73 3,134,863.90 3,066,764.67
275 0000 31 9900 Late Charges 15,000.00 0.00 15,000.00 19,115.35 (4,115.35)9,723.23 13,362.62
31 Total TAXES 3,376,000.00 207,000.00 3,169,000.00 2,018,031.62 1,150,968.38 3,144,587.13 3,080,127.29
275 0000 34 9305 Returned Ck Fees - H/M Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00
34 Total CHARGE FOR SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Grand Total 3,376,000.00 207,000.00 3,169,000.00 2,018,031.62 1,150,968.38 3,144,587.13 3,080,127.29
HOTEL-MOTEL EXCISE TAX - REVENUES
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Savannah Chamber of Commerce and the Hutchinson Island Convention Center.
Post Tybee
Theather, 2.0%
Marine
Science
Center,
2.0%
Trade Center , 16.6%
33.4%
53.0%
FY2020 Hotel Motel Tax Distribution
Post Tybee Theather Marine Science Center
Trade Center Savannah Area Chamber of Commerce
City of Tybee
The schedule grape below shows the 12 years and 8 month history of monthly and annual disbursement paid to the Savannah
Area Chamber of Commerce by the City, which includes hotel-motel excise tax, penalties and interest.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
April 9, 2019
BUDGET
BALANCE ACTUAL ACTUAL
275 7520 57 2000
Hutchison Island Trade
Center 521,240.00 (4,814.00)$526,054.00 $335,235.95 $190,818.05 $524,202.67 $513,457.24
275 7520 57 XXXX Post Tybee Theather 50,000.00 50,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
275 7520 57 XXXX Marine Science Center 50,000.00 50,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
275 7520 57 2001 Chamber of Commerce 1,048,760.00 (9,686.00)$1,058,446.00 $670,270.79 $388,175.21 $1,048,090.90 $1,026,606.42
57 Total OTHER COSTS 1,670,000.00 85,500.00 $1,584,500.00 $1,005,506.74 $578,993.26 $1,572,293.57 $1,540,063.66
275 7520 61 xxxx
Transfer Out to General
Fund 136,000.00 136,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
275 7520 61 1000
Transfer Out to General
Fund 1,570,000.00 (14,500.00)$1,584,500.00 $1,005,506.78 $578,993.22 $1,572,293.56 $1,540,063.63
61 Total OTHER FINANCING USES 1,706,000.00 (14,500.00)$1,584,500.00 $1,005,506.78 $578,993.22 $1,572,293.56 $1,540,063.63
Grand Total 3,376,000.00 207,000.00 $3,169,000.00 $2,011,013.52 $1,157,986.48 $3,144,587.13 $3,080,127.29
HOTEL-MOTEL EXCISE TAX - EXPENDITURES
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The schedule grape below shows the 12 years and 8 months history of monthly and annual disbursement paid to the Savannah
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International Trade and Conventions Center by the City, which includes hotel-motel excise tax, penalties and interest.
July Aug Sept Oct Nov Dec Jan Feb March Apr May June Total
FY2008 4,369 3,133 7,292 18,889 20,358 25,766 44,312 124,120
FY2009 50,084 29,404 14,724 13,319 6,005 3,713 6,071 5,220 11,540 20,165 23,349 42,132 225,726
FY2010 48,882 28,447 21,432 13,703 5,643 3,657 2,900 6,539 10,061 26,669 23,713 57,536 249,180
FY2011 71,115 34,089 24,296 14,669 6,011 4,205 6,068 6,111 15,800 23,402 28,124 55,426 289,315
FY2012 73,050 34,575 48,576 15,659 8,998 5,220 3,979 6,189 32,013 31,959 35,427 64,660 360,306
FY2013 70,134 40,474 28,205 17,385 9,566 8,374 4,450 6,438 27,287 31,613 34,190 76,762 354,877
FY2014 74,383 46,342 24,877 18,399 10,398 6,524 18,261 8,449 19,585 36,429 38,454 81,641 383,743
FY2015 82,891 56,275 34,055 33,107 14,426 9,551 14,299 19,533 32,188 42,744 52,627 89,504 481,202
FY2016 94,854 62,273 41,669 33,011 19,619 10,592 11,952 14,066 39,128 43,942 56,653 94,442 522,201
FY2017 113,458 58,569 46,197 18,289 18,695 14,159 9,997 15,949 34,373 46,125 53,176 84,470 513,457
FY2018 102,119 55,293 29,387 32,996 18,637 13,559 10,562 16,914 40,655 46,227 55,621 102,234 524,203
FY2019 $113,295 $68,589 $52,504 $37,422 $20,024 $14,790 $12,432 $16,181
0
100000
200000
300000
400000
500000
600000
Savannah International Trade and Convention Center Expenditure History
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Fund 321 SPLOST 2003 Capital Projects
Budget Highlights
The city completed collecting the tax for this SPLOST program in September, 2008. The City collected $7,353,705 (including
interest income) for this program since the city began receiving revenue in October of 2003. For fiscal year 2019, the City
carried-forward $420,824.63 of the SPLOST 2003 proceeds. The Marine Science Center facility project is the final project for
the SPLOST 2003 capital project program.
On March 14, 2019, the Chatham County Recreation Authority issued revenue bonds to allow the City to borrow money to
building the new Marine Science Center building. Since the project includes using SPLOST money the bond proceeds must
be accounted for in the SPLOST 2003 Fund 321 Capital Project Fund. For fiscal year 2019-2020, the estimated SPLOST 2003
budget balance is $2,040,000.
The table below explains than information included in the budget request report.
SPLOST 2003REVENUES and EXPENDITURES
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
321 0000 36 1000 Interest Income 800.00 526.00 $274.00 $885.69 ($611.69)$0.00 $0.00
0.00 $0.00
INVESTMENT INCOME 800.00 526.00 $274.00 $885.69 ($611.69)$0.00 $0.00
321 0000 39 1201 Transfer in General Fund 0.00 (300,000.00)$300,000.00 $300,000.00 $0.00 $0.00 $0.00
321 0000 39 1300 Prior Year Fund Balance 2,040,000.00 1,619,175.37 $420,824.63 $0.00 $420,824.63
321 0000 39 3300
Refunding of Bond
proceeds 0.00 (3,410,000.00)$3,410,000.00 $3,410,000.00 $0.00
321 0000 39 3400 premium on bonds sold (223,524.00)$223,524.00 $223,523.57 $0.43
OTHER FINANCING
SOURCES 2,040,000.00 (2,314,348.63)$4,354,348.63 $3,933,523.57 $420,825.06 $0.00 $0.00
Grand Total 2,040,800.00 (2,313,822.63)$4,354,622.63 $3,934,409.26 $420,213.37 $0.00 $0.00
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
321 6172 54 1310 Buildings 2,000,000.00 (2,080,000.00)$4,080,000.00 $282,515.58 $3,797,484.42 $0.00 $0.00
321 6172 57 2001 Marine Science Center 40,000.00 (100,824.63)$140,824.63 $76,708.21 $64,116.42 $34,233.72 $3,047.11
321 6172 52 3901 Service Charges 800.00 (400.00)$1,200.00 $20.00 $1,180.00 $0.00 $0.00
2,040,800.00 (2,181,224.63)$4,222,024.63 $359,243.79 $3,862,780.84 $34,233.72 $3,047.11
Grand Total 2,040,800.00 (2,181,224.63)$4,222,024.63 $359,243.79 $3,862,780.84 $34,233.72 $3,047.11
SPLOST 2003 FUND - REVENUE
SPLOST 2003 FUND - EXPENDITURE
146 | P a g e
Fund 322 SPLOST 14 Capital Project Fund
Budget Overview
The intergovernmental agreement between the Chatham County and the City of Tybee Island states that the City may
anticipate receiving $4,200,000 of the SPLOST 2014 proceeds. The City Council agreed to allocate the SPLOST 2014 funds
to the categories of public safety, water & sewer, streets & infrastructure and cultural and recreation as designated in the
SPLOST 2014 resolution. The intergovernmental agreement with between the City and Chatham County government allows
the City to collect 1.1351% of the monthly SPLOST proceeds for the period of October, 2014 through September, 2019.
From the collection periods of October 1, 2014 through April 30, 2019, the City has collected $3,674,875 in SPLOST 2014
proceeds as shown in the schedule and graph shown at the top of page two. For the current fiscal year , the City has four
remaining months of SPLOST 2014 revenue to collect.
Collection
Month FY2015 FY2016 FY2017 FY2018 FY2019 Totals
July N/A 66,807 63,981 69,981 75,401 276,170
August N/A 62,116 62,350 65,069 71,214 260,749
September N/A 55,490 62,865 62,617 69,384 250,356
October 61,084 61,270 57,695 65,889 75,291 321,229
November 61,343 60,920 64,509 68,522 71,914 327,208
December 70,598 70,313 74,645 75,594 82,072 373,222
January 56,695 47,708 60,063 58,146 69,443 292,055
February 58,234 57,977 61,244 60,208 68,413 306,076
March 64,235 66,347 70,278 78,838 81,194 360,892
April 66,238 63,552 69,263 76,111 79,913 355,077
May 65,054 63,460 68,256 73,380 - 270,150
June 67,245 66,918 70,096 77,432 - 281,691
Totals 570,726 742,878 785,245 831,787 744,239 3,674,875
SPLOST 2014 ACTUAL MONTHLY COLLECTIONS
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The graph below shows the actually monthly collections of the SPLOST 2014 proceeds by fiscal year through the collection
period of March 31, 2019.
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
FY2015 0 0 0 61,084 61,343 70,598 56,695 58,234 64,235 66,238 65,054 67,245
FY2016 66,807 62,116 55,490 61,270 60,920 70,313 47,708 57,977 66,347 63,552 63,460 66,918
FY2017 63,981 62,350 62,865 57,695 64,509 74,645 60,063 61,244 70,278 69,263 68,256 70,096
FY2018 69,981 65,069 62,617 65,889 68,522 75,594 58,146 60,208 78,838 76,111 73,380 77,432
FY2019 75,401 71,214 69,384 75,291 71,914 82,072 69,443 68,413 ----
$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
$90,000.00
SPLOST 2014 Capital Project Monthly Collections by Fiscal Year
FY2015
FY2016
FY2017
FY2018
FY2019
148 | P a g e
Fiscal Year 2019-2020 Capital Project Budget
The estimated SPLOST 2014 budget for fiscal year 2019-2020 is $716,315. The City estimates collecting $195,000 in SPLOST
2014 Capital Project Fund revenue. The city expects to carry forward collect $520,315 of the current year’s budget balance for
projects that may not come to completion by June 30, 2019.
The graph below compares the actual revenue collected verses the actual expenditures for each fiscal year through May 31,
2019.
FY2015 FY2016 FY2017 FY2018 FY2019
Revenue Collections $570,727 $742,879 $786,336 $832,287 $744,239
Expenditures $350,207 $744,000 $503,660 $952,421 $440,678
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
SPLOST 2014 Capital Project Fund
Actual Revenues vs Actual Expenses by Fiscal Year
Revenue Collections Expenditures
149 | P a g e
SPLOST 2014 REVENUE BUDGET
The estimated SPLOST 2014 budget for fiscal year 2019-2020 is $1,061,759. The City estimates collecting $195,000 in
SPLOST 2014 Capital Project Fund revenue. The city expects to carry forward collect $865,759 of the current year’s budget
balance for projects that may not come to completion by June 30, 2019.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS
FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
322 0000 33 7114 SPLOST 2014 Revenue 195,000.00 (595,000.00)$790,000.00 ($744,239.00)$45,761.00 $831,784.92 $785,544.66
322 0000 36 1000 Interest Income 1,000.00 500.00 $500.00 ($2,668.13)($2,168.13)$502.45 $790.90
322 0000 39 1300 Prior Year Fund Balance 865,759.00 315,683.71 $550,075.29 $0.00 $550,075.29 $0.00 $0.00
Grand Total SPLOST 2014 Revenues 1,061,759.00 (278,816.29)$1,340,575.29 ($746,907.13)$593,668.16 $832,287.37 $786,335.56
SPLOST 2014 REVENUE
1
150 | P a g e
SPLOST 2014 EXPENDITURE BUDGET
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS
FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
322 3210 54 2100 Capital Equipment 0.00 (69,500.00)$69,500.00 ($27,843.49)$41,656.51 $0.00 $166,816.40
322 3210 54 2125 Software - Capital 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
322 3210 54 2200 Vehicles - TIPD 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $114,483.23
3210 Total 0.00 (69,500.00)$69,500.00 $27,843.49 $41,656.51 $0.00 $281,299.63
322 3510 54 2100 Machinery & Equipment 0.00 (15,000.00)$15,000.00 ($14,336.70)$663.30 $0.00 $31,887.79
322 3510 54 2200 Vehicles - TIFD 0.00 (283,000.00)$283,000.00 ($279,496.37)$3,503.63 $294,500.00 $110,000.00
322 3510 57 5000
Loss on the sale of capital
assets 0.00 0.00 $0.00 $0.00 $0.00 $0.00 ($1.64)
3510 Total 0.00 (291,000.00)$298,000.00 ($293,833.07)$4,166.93 $294,500.00 $141,886.15
322 4210 54 1410 Infrastructure 84,000.00 0.00 $84,000.00 $0.00 $84,000.00 $53,691.54 $0.00
322 4210 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $180,000.00 $0.00
4210 Total 84,000.00 0.00 $84,000.00 $0.00 $84,000.00 $233,691.54 $0.00
322 4250 54 1410 Infrastructure 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $10,155.24
322 4250 54 2102 Drainage Improvements 0.00 0.00 $0.00 $0.00 $0.00 $11,580.00 $0.00
4250 Total 0.00 0.00 $0.00 $0.00 $0.00 $11,580.00 $10,155.24
322 4970 54 2510 Marsh Hill Trail TE Match 12,000.00 (420.00)$12,420.00 ($250.00)$12,170.00 $20,544.99 $1,785.92
4970 Total 12,000.00 (420.00)$12,420.00 ($250.00)$12,170.00 $20,544.99 $1,785.92
322 6110 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $27,016.55
6110 Total 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $27,016.55
322 6125 54 1402 Beach Renourishment 0.00 0.00 $0.00 $0.00 $0.00 $165,009.36 $0.00
322 6125 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
322 6125 54 2105 Beach Crossovers 0.00 0.00 $0.00 $0.00 $0.00 $59,760.83 $0.00
6125 Total 0.00 0.00 $0.00 $0.00 $0.00 $224,770.19 $0.00
322 6210 54 1100 Site Improvements 341,278.00 (118,722.00)$460,000.00 ($118,721.75)$341,278.25 $0.00 $887.40
322 6210 54 1310 Buildings 416,000.00 416,000.00 $0.00 $0.00 $0.00 $167,334.62 $34,787.41
322 6210 54 1315 Building Improvements 0.00 (26,113.00)$26,113.00 $0.00 $26,113.00 $0.00 $0.00
322 6210 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $5,842.00
6210 Total 757,278.00 264,165.00 $486,113.00 ($118,721.75)$367,391.25 $167,334.62 $41,516.81
0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
322 9000 61 1000 Contingency 208,481.00 (182,061.29)$390,542.29 $0.00 $397,542.29 $0.00 $0.00
9000 Total 208,481.00 (182,061.29)$390,542.29 $0.00 $397,542.29 $0.00 $0.00
Grand Total SPLOST 2014 Expenditures 1,061,759.00 (278,816.29)$1,340,575.29 ($384,961.33)$906,926.98 $952,421.34 $503,660.30
CULTURAL & RECREATION EXPENDITURES
BEACH RELATED EXPENDITURES
PARKS ADMINISTRATION EXPENDITURES
OTHER FINANCING USES
POLICE DEPARTMENT EXPENDITURES
FIRE DEPARTMENT SPLOST 2014 EXPENDITURES
PUBLIC WORKS DEPARTMENT EXPENDITURES
STORM DRAINAGE DEPARTMENT EXPENDITURES
MARSH HILL TRAIL EXPENDITURES
151 | P a g e
1. Public Works Department Administration – Budget $84,000
322.4210.54.1310, Infrastructure - $84,000 estimated to be carried-forward from FY2019 budget to complete
annual road projects.
2. Public Works Department/City Manager – Budget $12,000
322.4970.54.2510, Marsh Hen Trail TAP Match, $12,000 estimated carry-forward project that is used to pay
engineers for Marsh Hen Trail Project.
3. Public Works – Parks Division – Budget $757,278
322.6210.54.1100, Site Improvements, Budget $341,278 is being carried-forward from FY2019 for park
improvements for at Jay-Cee Park.
322.6210.54.1100, Site Improvement, $0.00 estimated carry-forward for a Tybee Arts Association building
improvements project located at Jaycee Park. The City originally budgeted $26,113 for this project. For
FY2020 budget, the money for this project is placed in the contingency fund to allow the City Council to
determine if they want to proceed with this project in the future using the SPLOST 2014 proceeds. The
project includes the following:
Removal of all kitchen shelving on the East wall, and repair of existing wall and ceiling. Tybee Arts
Association will replace with updated storage and shelving.
Provide hot water in both bathrooms. Cold running water works fine. There is a small 5 gallon water
heater in the kitchen that feeds only the kitchen, for a very short time. More warm and hot water access
is needed in the building.
Strip, clean and refinish the wood floors in the Arts Classroom. Repair walls and ceiling as needed to
maintain historical integrity of the building. Tybee Arts will purchase the paint and will paint the room
once the repairs are complete.
Remove old light fixture in the theater and replace with 5' track lighting. Tybee Arts will purchase the
track lighting and requests City of Tybee Island to remove old fixture and install.
Update light fixture in the "prop" and make-up room, providing updated lighting to better assist make-
up and wardrobe application. Tybee Arts will purchase the updated lighting and requests the City of
Tybee Island to remove old fixture and install modern update.
Remove existing ceiling fans/fixtures. Replace with updated and energy efficient ceiling fans/fixtures
with lights.
Stain front entrance deck and extension.
Assistance in securing grant for window replacement from Tybee Isla nd Historical Society so that
original windows can be replaced with high efficiency windows that are also historically appropriate.
322.6210.54.1310, Buildings, Budget - $416,000 is budgeted to build a new restroom facility at
Jay-Cee Park.
4. Other Financing Uses – Budget $208,481
322.9000.61.1000, Contingency - $208,481 estimated unassigned budget balance.
CAPITAL GRANT
PROJECT FUND 340
City of Tybee Island | 403 Butler Avenue | Tybee Island, Georgia 31328 | (9 12) 786 -4573 | www.cityoftybee.org
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Fund 340 Capital Grant Project Fund
Budget Overview
In fiscal year 2019, the State of Georgia awarded the City $5,000,000 grant to use for beach related projects. The beach
related projects that are not completed by June 30, 2019 will be carried-forward to fiscal year 2020. The FY2020 projects
may include building beach crossovers, installing mobi-mats and nourishing sections of the beach with sand.
REVENUE AND EXPENDITURE BUDGET
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
340 0000 33 4310 0.00 (5,000,000.00)$5,000,000.00 $746,818.26 $4,253,181.74 $0.00 $0.00
0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340 0000 39 1300 Prior Year Fund Balance 3,210,000.00 3,210,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
3,210,000.00 (1,790,000.00)$5,000,000.00 $746,818.26 $4,253,181.74 $0.00 $0.00
Grand Total 3,210,000.00 (1,790,000.00)$5,000,000.00 $746,818.26 $4,253,181.74 $0.00 $0.00
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
340 6125 52 3850 Contract Labor 50,000.00 (40,000.00)$90,000.00 $17,250.00 $72,750.00 $0.00 $0.00
340 6125 53 1100 Supplies & Materials 15,000.00 (45,000.00)$60,000.00 $33,851.50 $26,148.50 $0.00 $0.00
340 6125 54 1403
Infrastructure Dune
Restoration 2,935,000.00 (1,705,000.00)$4,640,000.00 $96,537.88 $4,543,462.12 $0.00 $0.00
0.00 $0.00 $0.00 $0.00 $0.00 $0.00
3,000,000.00 (1,790,000.00)$4,790,000.00 $147,639.38 $4,642,360.62 $0.00 $0.00
Contingencies 210,000.00 0.00 $210,000.00 $0.00 $210,000.00 $0.00 $0.00
OTHER FINANCING USES 210,000.00 0.00 $210,000.00 $0.00 $210,000.00 $0.00 $0.00
Grand Total 3,210,000.00 (1,790,000.00)$5,000,000.00 $147,639.38 $4,852,360.62 $0.00 $0.00
CAPITAL GRANT PROJECT FUND - REVENUE
CAPITAL GRANT PROJECT FUND - EXPENDITURES
DEPT SERVICE
FUND 420
City of Tybee Island | 403 Butler Avenue | Tybee Island, Georgia 31328 | (912) 786 -4573 | www.cityoftybee.org
155 | P a g e
Fund 420 Debt Service Fund
Budget Overview
The debt service fund 420 is established account for the Marine Science Center Chatham County Revenue Bond 2019 Series
principle and interest payments. On March 14, 2019, Chatham County Recreation Authority issued $3,410,000 in twenty-
year revenue bonds on behalf of the City of Tybee Island in order for the City to build a new marine science center facility.
The total interest payment on the revenue bonds is $1,500,199; thus the total repayment on the revenue bonds $4,910,199.
The City will begin re-paying the bonds on September 1, 2019.
REVENUE AND EXPENDITURE BUDGET
The General Fund will transfer the money into the established Sinking Fund Checking Account to accumulate the funds to
repay the bonds. The FY2020 budget includes a transfer for $738,199 which is three years of principle and interest
payments, 420.0000.61.1000, Transfer from General Fund.
FY2020 - $245,149
FY2021 - $249,900
FY2022 - $247,150
The expenditures for the FY2020 is estimated to costs $246,399 for the principle and interest payment and fiscal agent fees.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
420 0000 36 1000 Interest Income 3,000.00 3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 0000 61 1000
Transfer From General
Fund 738,199.00 738,199.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 741,199.00 741,199.00 $0.00 $0.00 $0.00 $0.00 $0.00
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
420 8000 58 1100
Bonds Payable-
Principle 125,000.00 125,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 8000 58 2100 Bonds Payable- Interest 120,149.00 120,149.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 8000 58 3000 Fiscal Agent Fees 1,250.00 1,250.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 8000 58 4000 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
DEBT SERVICE 246,399.00 246,399.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 9000 57 9000 Contingencies 494,800.00 494,800.00 $0.00 $0.00 $0.00 $0.00 $0.00
OTHER FINANCING USES 494,800.00 494,800.00 $0.00 $0.00 $0.00 $0.00 $0.00
Grand Total 741,199.00 741,199.00 $0.00 $0.00 $0.00 $0.00 $0.00
DEBT SERVICE FUND 420 - REVENUE
DEBT SERVICE FUND 420 - EXPENDITURE
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Fund 505 Water/Sewer Enterprise Fund
Statement of Service
The City of Tybee Island Water and Sewer Department is committed to serving the needs of our residents, businesses, and
visitors by providing high-quality drinking water, wastewater treatment and disposal services, and adequate water under
sufficient pressure. The department strives to provide for future economic growth via progressive planning, implementing
water conservation measures, and continuing education, safeguarding public health and the environment, and providing for
process improvements and cost efficiencies. The Water and Sewer Department must operate it facility in accordance with the
Georgia Safe Drinking Water Act of 1977, (O.C.G.A. 12-5-170 et. seq.) as passed by the Georgia General Assembly, and the
Rules for Safe Drinking Water, Chapter, 391-3-5 and meet all special conditions identified under its’ 10 year permit no.
CG051005 issued by the State of Georgia Department of Natural Resources Environmental Protection Division on January
30, 2018.
Special Conditions
1. The department shall comply with the O.C.G.A. Sections, 12-5-7 and 12-5-8, regarding limitations on outdoor
irrigation, local variances from state restrictions on outdoor watering, and any rules and regulations related to
withdrawal permit, or uses water provided by a system with a withdrawal permit.)
2. The department will ensure that the pubic water system is operated in compliance with the Georgia Certification of
Water and Wastewater Treatment Plant Operators and Laboratory Analysis Act, as amended, and the rules adopted
thereafter O.C.G.A. Section 391-3-5-.39 of the Rules of Safe Drinking Water.
3. The department shall ensure that drinking water distributed by the City shall not contain any impurity which will
cause offense to the sense of sight, taste or smell and water that is not excessively corrosive as to cause degradation
of the water quality or deterioration of the distribution system, as specified in O.C.G.A Section 391-3-5-.19 and .26
of the Rules of Safe Drinking Water.
4. The Water & Sewer Department shall develop and administer a water conservation education program in
accordance with the guidelines provided by the Georgia Environmental Protection Division.
5. The Water & Sewer Department shall develop and administer a conservation- oriented water rate structure for all
customers in accordance with the Georgia Environmental Protection Division.
6. The department shall continue to evaluate reuse feasibility in accordance with the guidelines provided by the
Georgia Environmental Protection Division.
7. The department shall continue to evaluate alternate water sources as a substitute for the groundwater used.
8. The department shall administer a meter calibration, repair, and replacement program that include: (1) a
schedule for installing meters for all water supply sources and service connections that are not currently metered; and
(2) annual calibration for meters for those users representing at least the top 10% of water users.
9. The department shall administer the ordinances requiring all new developments served by the public and private
sewage services to install purple pipe reuse lines, where feasible, as demonstrated in the City’s Reuse Feasibility
Analysis. The City’s Reuse Feasibility Analysis shall be developed in accordance with guidance provided by the
Georgia Environmental Protection Division.
158 | P a g e
10. The department shall administer a water loss control program in accordance with the guidelines provided by the
Georgia Environmental Protection Division. The department shall administer the minimum standards and best
management practices for improving efficiency and effectiveness of water use, if subject to the provisions of
O.C.G.A. Section 12-5-14, as amended.
11. The department shall ensure that all fire hydrant flushing events are metered.
Water and Sewer Revenue Budget
The fiscal year 2020 revenue budget for the Water & Sewer fund $4,770,482. Although it appears that the overall
revenue budget of the Water & Sewer Fund an increased by $1,444,085. The operating revenue budget which is the
Charges for Services will increase by $50,098. The other financing sources will increased by $1,390,179 as the City
plans to use $1,749,462 unrestricted equity which is a portion the $2,110,421 unrestricted equity to finance the capital
outlay portion of the budget as of June 30, 2018.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
April 8, 2019
BUDGET
BALANCE ACTUAL ACTUAL
505 0000 33 1111 FEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 78,086.58 28,036.17
505 0000 33 4311 GEMA Grant Revenue 0.00 0.00 0.00 0.00 0.00 13,014.42 4,672.84
33 Total INTERGOVERMENTAL 0.00 0.00 0.00 0.00 0.00 91,101.00 32,709.01
505 0000 34 2900 Water Sewer Cost Reimbursem 200.00 (200.00)400.00 165.00 235.00 165.00 411.20
505 0000 34 4210 Water charges 1,212,024.00 22,599.00 1,189,425.00 818,913.14 370,511.86 1,093,127.11 1,154,091.04
505 0000 34 4215 Capital Cost Recovery 20,000.00 0.00 20,000.00 36,000.00 (16,000.00)25,130.50 20,000.00
505 0000 34 4255 Sewer charges 1,539,196.00 28,699.00 1,510,497.00 1,168,541.46 341,955.54 1,546,293.53 1,551,004.70
505 0000 34 6901 Other fees - tapping fees 8,000.00 0.00 8,000.00 12,511.40 (4,511.40)12,330.60 7,773.60
505 0000 34 6902 Other fees - stubbing fees 5,000.00 0.00 5,000.00 6,868.40 (1,868.40)9,055.40 5,500.00
505 0000 34 6903 Aid to Construction 20,000.00 0.00 20,000.00 31,164.00 (11,164.00)42,134.00 21,402.00
505 0000 34 6904 Delinquent Charges 30,000.00 0.00 30,000.00 29,240.00 760.00 36,750.50 30,780.00
505 0000 34 6905 Other fees Chatham contrct 0.00 0.00 0.00 0.00 0.00 0.00 0.00
505 0000 34 6906 Other Fees - Setup/Cut on 6,000.00 (1,000.00)7,000.00 7,480.00 (480.00)9,011.68 9,550.00
34 Total CHARGE FOR SERVICES 2,840,420.00 50,098.00 2,790,322.00 2,110,883.40 679,438.60 2,773,998.32 2,800,512.54
505 0000 36 1000 Interest 100.00 25.00 75.00 0.00 75.00 2,866.10 190.32
36 Total INVESTMENT INCOME 100.00 25.00 75.00 0.00 75.00 2,866.10 190.32
505 0000 38 1002 Tower Space Rental Revenue 180,000.00 3,783.00 176,217.00 158,102.79 18,114.21 187,006.66 197,401.50
505 0000 38 9002 W/S Misc Other Income 0.00 0.00 0.00 1,744.71 (1,744.71)0.00 115,100.00
505 0000 38 9003 Service CHG RET'D checks 500.00 0.00 500.00 448.00 52.00 480.00 704.00
38 Total MISCELLANEOUS 180,500.00 3,783.00 176,717.00 160,295.50 16,421.50 187,486.66 313,205.50
505 0000 39 1000 Capital Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00
505 0000 39 1230 Transfer from River's End RV Park Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00
505 0000 39 1300 Prior Year Fund Balance 1,749,462.00 1,390,179.00 359,283.00 0.00 359,283.00 0.00 0.00
39 Total OTHER FINANCING SOURCES 1,749,462.00 1,390,179.00 359,283.00 0.00 359,283.00 0.00 0.00
GRAND TOTAL REVENUE 4,770,482.00 1,444,085.00 3,326,397.00 2,271,178.90 1,055,218.10 3,055,452.08 3,146,617.37
WATER AND SEWER ENTERPRISE FUND REVENUE
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1512 – Finance Administration Expenses Budget
Statement of Service
The Utility Billing Administration is committed to serving the needs of our customers by providing excellence in customer
service by processing accurate and timely bills and services.
Goals
Maintain accurate customer records.
Provide timely customer service calls.
Assist Water Service Technicians with generating leak reports for customers.
Manage contract with Atlantic Waste Services for residential and commercial garbage customers.
Continue to cross train with team members.
Be prepared in the event of a natural disaster to keep our services up and operating.
Objectives
Improve the customer experience through bill inserts and bill messages.
Provide quarterly reports for broadcasting on the City’s TV channel.
Ensure that all rate changes are updated, accurate and communicated.
Attend training opportunities.
Monitor the monthly Atlantic Waste invoices for accuracy.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
FINANCE ADMINISTRATION
Finance Customer Service Clerk 107 1 0 1 0
FINANCE ADMINISTRATION TOTAL 1 0 1 0
FY2020 FY2019
FINANCE DEPARTMENT – ADMINSTRATION OPERATING EXPENSES
Finance W&S Administration – Budget $105,587
The Finance W&S Administration proposed budget increased by $6,231 from $99,356 to $105,587 due to the
following reasons:
Personnel and Benefits Costs budget line items increased by $3,031 from $68,856 to $71,887 due to an
increase in wages and health insurance premiums;
The Purchased Contracted Services budget line items increased by $1,600 from $28,600 to $30,200
due to the following:
o Property & Liability (1512.52.1325) increased 100 due to increased cost;
o Printing & Binding (1512.52.3400) was added with a budget of $1,000;
o Travel & Related (1512.52.3500) increased $175;
o Education & Training (1512.52.3700) increased $325;
The Supplies budget line items increased $1,600 from $900 to $2,500 due to the following:
o Supplies & Materials (1512.52.1100) increased by $1,600 to accommodate for pre-printed
envelops and paper.
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 1512 51 1100 Salaries & Wages 47,612.00 1,384.00 $46,228.00 $33,547.72 $12,680.28 $46,770.41 $26,416.00
505 1512 51 1300 Overtime 500.00 0.00 $500.00 $260.40 $239.60 $1,540.32 $200.00
505 1512 51 1400 Employee Benefits 0.00 0.00 $0.00 $0.00 $0.00 $500.00 $0.00
505 1512 51 2100 Health Insurance Benefits 14,564.00 1,030.00 $13,534.00 $10,816.92 $2,717.08 $10,886.60 $7,820.26
505 1512 51 2200 FICA Social Sec Contribution 3,006.00 86.00 $2,920.00 $1,977.06 $942.94 $2,886.60 $1,657.00
505 1512 51 2300 FICA Medicare Contribution 703.00 20.00 $683.00 $462.43 $220.57 $675.11 $388.00
505 1512 51 2400 Retirement Contributions 4,972.00 507.00 $4,465.00 $3,265.47 $1,199.53 $4,043.35 $2,907.00
505 1512 51 2410 Retirement - Pension NPL 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 1512 51 2700 Workers Compensation 155.00 4.00 $151.00 $72.00 $79.00 $76.00 $64.03
505 1512 51 2910 Wellness Incentive 375.00 0.00 $375.00 $0.00 $375.00 $325.00 $0.00
51 Total PERSONNEL 71,887.00 3,031.00 $68,856.00 $50,402.00 $18,454.00 $67,703.39 $39,452.29
505 1512 52 1325 Contract Services - Class 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 1512 52 3100 Property & Liability Insurance 200.00 100.00 $100.00 $83.33 $16.67 $50.00 ($3,336.00)
505 1512 52 3220 Postage & Freight 15,000.00 0.00 $15,000.00 $5,722.07 $9,277.93 $6,331.28 $6,623.88
505 1512 52 3400 Printing & Binding 1,000.00 1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 1512 52 3500 Travel & Related 1,000.00 175.00 $825.00 $821.46 $3.54 $0.00 $0.00
505 1512 52 3700 Education & Training 1,000.00 325.00 $675.00 $395.00 $280.00 $50.00 $0.00
505 1512 52 3850 Contract Services 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 1512 52 3901 Service Charges, Late Fee 12,000.00 0.00 $12,000.00 $7,683.36 $4,316.64 $9,289.44 $7,834.03
52 Total
PURCHASED CONTRACTED
SERVICES 30,200.00 1,600.00 $28,600.00 $14,705.22 $13,894.78 $15,720.72 $11,121.91
505 1512 53 1100 Supplies & Materials 2,300.00 1,600.00 $700.00 $579.81 $120.19 $2,275.49 $531.63
505 1512 53 1720 Uniforms 200.00 0.00 $200.00 $0.00 $200.00 $232.69 $0.00
53 Total SUPPLIES 2,500.00 1,600.00 $900.00 $579.81 $320.19 $2,508.18 $531.63
505 1512 57 4000 Bad Debt Expense 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00
57 Total OTHER COSTS 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00
Grand Total Finance Adminstration 105,587.00 6,231.00 $99,356.00 $65,687.03 $33,668.97 $85,932.29 $51,105.83
FINANCE ADMINSTRATION
4310 – Sewer Services Expenses Budget
Objectives
1512 Water & Sewer Finance - Admininstration
FY 2017 FY 2018 FY 2019 FY 2020 Budget FY 2020 Budget
Personnel $39,452 $67,703 $68,856 71,887$ Personnel 71,887$
Purchased/Contracted Services $11,122 $15,721 $28,600 30,200$ Purchased/Contracted Services 30,200$
Supplies $532 $2,508 $900 2,500$ Supplies 2,500$
Other Costs $0 $0 $1,000 1,000$ Other Costs 1,000$
$51,106 $85,932 $99,356 $105,587
68%
29%
2%
FY 2020 Water & Sewer Finance
Administration Expense Budget
Personnel Purchased/Contracted Services Supplies Other Costs
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
FY 2017 FY 2018 FY 2019 FY 2020 Budget
Water & Sewer Finance Administration Summary Comparison
of Annual Expenses
Personnel Purchased/Contracted Services Supplies Other Costs
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Expand technology to provide efficient and improved operations and customer service.
Evaluate sewer lines using inline camera and rehabilitate as needed.
Retain trained and licensed personnel.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
SEWER ADMINISTRATION
Engineer (Public Works and Water Sewer)118 0 0 1 0
Director of Water & Sewer 115 1 0 0
Water & Sewer Operations Superintendent 112 1 0 1 0
Water & Sewer Crew Foreman 107 1 0 1 0
Water & Sewer Maintenance Worker II 105 1 0 1 0
Water & Sewer Plt Operator Trainee 105 1 0 1 0
Water & Sewer Plant Operator 108 1 0 0 0
Camera Crew Leader 106 1 0 0 0
Camera Technician 105 1 0 0 0
SEWER ADMINISTRATION TOTAL 8 0 5 0
FY2020 FY2019
Sewer Administration – Budget $2,875.683
The Sewer Administration proposed budget increased by a net amount of $1,215,291 from $1,660,392 to
$2,875,683 due to the following reasons:
Salary & Benefits
The Sewer Administrations salary and social security’s budgets were increased by $193,683 from
$379,531 to 573,214 due to a 3% pay increase in January of 2019; and due to the additional of three
new positions, Water & Sewer Plant Operator, Camera Crew Leader and a Camera Technician.
The health insurance line item, 505.4310.51.2100, increased by $48,443 due an increase in health
insurance costs in January of 2020 and due to the three new positions being added to the budget.
The Purchased contracted services budget line items increased by a net amount of $127,500 from
$336,900 to $464,400 primarily due to the following:
o Repair & Maintenance – Bldgs (4310.52.2201) increased by $1,000 to repair siding on one
of the pump houses damaged by storm;
o Repair & Maintenance – Vehicles (4310.52.2202) increased by $5,000 due to rising cost of
maintaining the Vac Con truck;
o Repair & Maintenance Equipment (4310.52.2203) increased by $50,000 due to increased
maintenance on the Grit Control Equipment;
o Repairs & Maintenance Infrastructure (4310.52.2205) increased by $56,000 to repair and
recoat the grit removal equipment well;
o Rental Equipment (4310.52.2320) increased by $14,000 to accommodate for rental of pumps
and lifts that were not reimbursed after the last storm;
o Fax & Data Lines budget is eliminated, decreased by ($500)
o Travel & Related Expense (4310.52.3500) increased by $2,000 due to increase in personnel;
o Dues & Fees (4310.52.3600) decreased by ($1,000) from $2,000 to $1,000; and
o Education & Training (4310.52.3700) increased by $1,000 due to increase in personal.
The Supplies budget line items increased by $27,050 from $214,200 to $241,250 due to the
following:
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o Supplies & Materials (4310.53.1100) increased by $8,000 due to the need for more polymer
and chlorine for cleaning;
o Books & Periodicals (4310.53.1400) was added to the budget in the amount of $250 for
books/study guides for certification;
o Safety Equipment (4310.53.1700) decreased by ($1,000) $2,000 to $1,000;
o Uniforms (4310.53.1720) increased by $2,000 due to increase in personnel; and
o Ultraviolet Disinfection (4310.53.1730) increased by $17,800 as all of the UV Bulbs will
have to be replaced this year.
The Capital Outlay budgets line items increased by a net amount of $866,250 from $267,000 to
$1,33,250 due to the following:
Below is a list of the capital outline projects requested for FY2020 that are included in the
budget:
1. Infrastructure/New Press (4310.54.1400) - $550,000
2. Sewer Line Rehab & Improvement (4310.54.1401) – Increased by $73,000 from
$27,000 to $100,000 – increasing necessary repairs
3. Rehab Lift Stations (4310.54.1402) – Increased by $148,250 from $40,000 to $188,250
– Rehab lift station 12 and replace force main
4. Infrastructure (4310.54.1499) Adding $175,000 for 17th and Inlet sewer line replacement
5. Vehicles (4310.54.2200) Adding $70,000 for replacement of one truck and one new
truck to tow camera equipment trailer
6. Machinery & Equipment (4310.54.2100) decreased by ($150,000) from $200,000 to
$50,000.
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The Indirect Cost budget line items increased by a net amount of $2,958 from $55,561 to $58,519.
o Indirect cost allocation from the General Fund for providing accounts payable, payroll and
accounting processing services increased to provide these services to the Water & Sewer Fund.
The cost of providing information technology and human resources costs were not included in
order to keep expenses down as much as possible.
The Debt Service budget line items decreased by ($2,150) from $7,200 to $5,050.
o Interest Expense on GEFA CW2016043 decreased ($2,150)
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
WATER & SEWER IMPROVEMENTS:
2 Water Service Trucks
(505.4310.54.2200 - Vehicles)70,000 70,000 70,000 0 0 0 0
Sewer add second Rotory Fan Press
(505.4310.54.1400 - Infrastructure)550,000 550,000 550,000 0 0 0 0
Sewer Lift Force Main # 10
(505.4310.54.1402 - Rehab Liftstation)75,000 75,000 75,000 0 0 0 0
Sewer Lift Force Main # 5
(505.4310.54.1402 - Rehab Liftstation)113,250 113,250 113,250 0 0 0 0
Sewer Lines repairs that are identified by
camera system (505.4310.54.1401
Sewer Line Rehab & Improvement)100,000 100,000 100,000 0 0 0 0
Sewer Line Replac Inlet Ave. & 17th
Street (505.4310.54.1499 -
Infrastructure Water line 17th and Inlet)175,000 175,000 175,000 0 0
Machinery & equipment
505.4310.54.2100 50,000 50,000 0 0 1,133,250
Sewer Lift - Force Main # 1 0 1,500,000 0 500,000 0 0 0
Sewer Lift Force Main # 2 0 250,000 0 0 174,250 0 0
WWTP 50ft Diameter Clarifier 0 1,500,000 0 0 0 1,500,000 0
WWTP Reuse Water System 0 250,000 0 0 250,000 0 0
Raise 3 Well Houses to Flood Plan 0 500,000 0 300,000 300,000 300,000 0
Rehab Fort Screven Well 0 125,000 0 125,000 0 0 0
Sewer Lift Station # 12 Rehab & Force
Main Replac 0 300,000 0 300,000 0
Match 15% for Storm Shutters cost of
$12,051 funded by FEMA\GEMA 0 1,808 0 1,808 0 500,000Match for 12 Generators funded by
FEMA\GEMA 0 65,000 0 65,000 0
TOTAL WATER & SEWER CIP:1,133,250 5,575,058 1,133,250 1,291,808 724,250 1,800,000 1,633,250
WATER & SEWER ENTERPRISE FUND 505
164 | P a g e
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 4310 51 1100 Salaries & Wages 374,312.00 124,805.00 $249,507.00 $183,366.70 $66,140.30 $228,806.56 $222,594.77
505 4310 51 1111 Accrued Vacation Adjustment 0.00 0.00 $0.00 $0.00 $0.00 $376.71 $0.00
505 4310 51 1300 Overtime Wages 15,000.00 0.00 $15,000.00 $3,265.70 $11,734.30 $7,635.52 $11,068.47
505 4310 51 1400 Employee Benefits 9,600.00 3,600.00 $6,000.00 $3,600.00 $2,400.00 $4,800.00 $4,800.00
505 4310 51 2100 Health Insurance Benefits 109,957.00 48,443.00 $61,514.00 $42,830.54 $18,683.46 $46,555.80 $40,773.79
505 4310 51 2200 FICA Contributions 24,919.00 8,031.00 $16,888.00 $11,794.42 $5,093.58 $14,956.91 $14,564.29
505 4310 51 2300 FICA Medicare Contribution 5,828.00 1,878.00 $3,950.00 $2,758.37 $1,191.63 $3,498.05 $3,406.33
505 4310 51 2400 Retirement Contributions 20,805.00 1,374.00 $19,431.00 $14,213.16 $5,217.84 $18,794.76 $19,857.48
505 4310 51 2410 Retirement - Pension NPL 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4310 51 2700 Workers Compensation 7,918.00 2,552.00 $5,366.00 $2,309.00 $3,057.00 $4,409.02 $4,559.85
505 4310 51 2900 Wellness Benefits 1,875.00 1,875.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4310 51 2910 Wellness Incentive 3,000.00 1,125.00 $1,875.00 $0.00 $1,875.00 $0.00 $0.00
51 Total PERSONNEL 573,214.00 193,683.00 $379,531.00 $264,137.89 $115,393.11 $329,833.33 $321,624.98
505 4310 52 1201 Engineering/permits 5,000.00 0.00 $5,000.00 $0.00 $5,000.00 $0.00 $433.40
505 4310 52 1221 Audit & Accounting Fees 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,400.00
505 4310 52 1300 Computer Service Contract 6,000.00 0.00 $6,000.00 $4,650.82 $1,349.18 $10,259.01 $4,623.64
505 4310 52 1310 Water Analysis 65,000.00 0.00 $65,000.00 $26,307.63 $38,692.37 $56,629.05 $22,205.82
505 4310 52 1325 Contract Services - Class 0.00 0.00 $0.00 $8,700.00 ($8,700.00)$7,579.00 $0.00
505 4310 52 2110 Dumping Charges 45,000.00 0.00 $45,000.00 $20,000.00 $25,000.00 $39,570.71 $29,314.93
505 4310 52 2200 Termite/ Pest control WW 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4310 52 2201 Repair & Maintain - Bldgs.2,000.00 1,000.00 $1,000.00 $100.84 $899.16 $2,495.64 $451.51
505 4310 52 2202 Repair & Maintain - Vehicle 10,000.00 5,000.00 $5,000.00 $2,213.07 $2,786.93 $0.00 $2,422.17
505 4310 52 2203 Repair & Maintain - Equip 100,000.00 50,000.00 $50,000.00 $48,362.27 $1,637.73 $169,304.62 $44,650.78
505 4310 52 2205
Repair & Maintenance -
Infrastruture 100,000.00 56,000.00 $44,000.00 $37,301.42 $6,698.58 $59,322.26 $129,042.80
505 4310 52 2219
Repair & Maintenance -
Infrastructure Storm Damage 0.00 0.00 $0.00 $0.00 $0.00 $18,815.65 $60,575.66
505 4310 52 2320 Rental Equipment 80,000.00 14,000.00 $66,000.00 $67,217.89 ($1,217.89)$86,889.44 $8,610.20
505 4310 52 3100 Property & Liability Ins 38,000.00 0.00 $38,000.00 $20,833.33 $17,166.67 $38,000.00 $37,601.17
505 4310 52 3201 Telephones 800.00 0.00 $800.00 $1,282.79 ($482.79)$1,741.34 $1,271.85
505 4310 52 3202 Fax/Data Lines 0.00 (500.00)$500.00 $0.00 $500.00 $0.00 $455.91
505 4310 52 3220 Postage & Freight 2,500.00 0.00 $2,500.00 $1,282.79 $1,217.21 $3,147.77 $2,408.46
505 4310 52 3300 Advertising 100.00 0.00 $100.00 $100.00 $0.00 $20.00 $20.00
505 4310 52 3500 Travel & Related Expense 4,500.00 2,000.00 $2,500.00 $658.80 $1,841.20 $2,173.13 $679.79
505 4310 52 3600 Dues & Fees 1,000.00 (1,000.00)$2,000.00 $551.00 $1,449.00 $476.54 $7,933.10
505 4310 52 3700 Education & Training 4,500.00 1,000.00 $3,500.00 $380.00 $3,120.00 $1,729.95 $1,492.00
52 Total
PURCHASED CONTRACTED
SERVICES 464,400.00 127,500.00 $336,900.00 $239,942.65 $96,957.35 $498,154.11 $357,593.19
505 4310 53 1100 Supplies & Materials 50,000.00 8,000.00 $42,000.00 $34,503.83 $7,496.17 $12,969.92 $42,291.62
505 4310 53 1230 Electricity 145,000.00 0.00 $145,000.00 $107,311.88 $37,688.12 $155,638.74 $140,255.98
505 4310 53 1270 Gasoline & Diesel Fuel 6,000.00 0.00 $6,000.00 $728.93 $5,271.07 $4,673.49 $2,427.23
505 4310 53 1400 Books & Periodicals 250.00 250.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4310 53 1600 Small Equipment 5,000.00 0.00 $5,000.00 $0.00 $5,000.00 $3,524.94 $3,886.84
505 4310 53 1700 Safety Equipment 1,000.00 (1,000.00)$2,000.00 $495.62 $1,504.38 $0.00 $2,281.16
505 4310 53 1720 Uniforms 4,000.00 2,000.00 $2,000.00 $1,817.11 $182.89 $1,441.96 $1,413.27
505 4310 53 1730 Ultraviolet Disinfection 20,000.00 17,800.00 $2,200.00 $0.00 $2,200.00 $2,272.36 $44,943.58
505 4310 53 1740 Sludge Belt Press Parts 10,000.00 0.00 $10,000.00 $4,722.36 $5,277.64 $17,304.45 $20,349.57
53 Total SUPPLIES 241,250.00 27,050.00 $214,200.00 $149,579.73 $64,620.27 $197,825.86 $257,849.25
505 4310 54 1400
Infrastructure (New Sludge
Press)550,000.00 550,000.00 $0.00 $3,015.73 ($3,015.73)$0.00 $14,116.60
505 4310 54 1401
Sewer Line Rehab &
Improvement 100,000.00 73,000.00 $27,000.00 $0.00 $27,000.00 $0.00 $0.00
505 4310 54 1402 Rehab Lift Stations 188,250.00 148,250.00 $40,000.00 $0.00 $40,000.00 $0.00 $0.00
505 4310 54 1499
Infrastructure -(Sewer Line
replacement 17th and Inlet)175,000.00 175,000.00 $0.00 $0.00 $0.00 $557,164.75 $47,703.45
505 4310 54 2100 Machinery & Equipment 50,000.00 (150,000.00)$200,000.00 $143,691.12 $56,308.88 $0.00 $29,841.30
505 4310 54 2110
Machinery/Equipment Sludge
Thickener 0.00 0.00 $0.00 $7,911.83 ($7,911.83)$0.00 $0.00
505 4310 54 2200 Vehicles 70,000.00 70,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 1,133,250.00 866,250.00 $267,000.00 $154,618.68 $112,381.32 $557,164.75 $91,661.35
505 4310 55 1005
Indirect Allocation - Accounts
Payable 14,101.00 2,958.00 $11,143.00 $9,285.80 $1,857.20 $11,132.12 $11,142.96
505 4310 55 1008 Indirect Allocation - Payroll 3,512.00 0.00 $3,512.00 $2,926.60 $585.40 $511.92 $3,511.92
505 4310 55 1010 Indirect Allocation - Accounting 40,906.00 0.00 $40,906.00 $34,088.30 $6,817.70 $33,905.96 $40,905.96
55 Total INDIRECT 58,519.00 2,958.00 $55,561.00 $46,300.70 $9,260.30 $45,550.00 $55,560.84
505 4310 56 1000 Depreciation 400,000.00 0.00 $400,000.00 $0.00 $400,000.00 $407,580.12 $371,986.46
505 4310 56 2000 Amorization 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
56 Total DEPRECIATION 400,000.00 0.00 $400,000.00 $0.00 $400,000.00 $407,580.12 $371,986.46
505 4310 58 2301
Interest Expense Loan GEFA
CW00014 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,147.81
505 4310 58 2305 GEFA CW2016043 Interest E 5,050.00 (2,150.00)$7,200.00 $3,279.21 $3,920.79 $2,957.32 $0.00
58 Total DEBT SERVICE 5,050.00 (2,150.00)$7,200.00 $3,279.21 $3,920.79 $2,957.32 $3,147.81
Grand Total Sewer Administration 2,875,683.00 1,215,291.00 $1,660,392.00 $857,858.86 $802,533.14 $2,039,065.49 $1,459,423.88
SEWER ADMINSTRATION EXPENSES
165 | P a g e
4310 Sewer Administration
FY 2017 FY 2018 FY 2019 FY 2020 Budget FY 2020 Budget
Personnel $321,625 $329,833 $379,531 573,214$ Personnel $573,214
Purchased/Contracted Services $360,406 $498,154 $336,900 464,400$ Purchased/Contracted Services $464,400
Supplies $257,849 $197,826 $214,200 241,250$ Supplies $214,200
Capital Outlays $91,661 $557,165 $267,000 1,133,250$ Capital Outlays $267,000
Indirect $55,561 $45,550 $55,561 58,519$ Indirect 58,519$
Depreciation $371,986 $407,580 $400,000 400,000$ Depreciation 400,000$
Debt Service $3,148 $2,957 $7,200 5,050$ Debt Service 5,050$
$1,462,237 $2,039,065 $1,660,392 2,875,683$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2017 FY 2018 FY 2019 FY 2020 Budget
Sewer Administration Summary Comparison of
Annual Expenses
Personnel Purchased/Contracted Services Supplies
Capital Outlays Indirect Depreciation
Debt Service
29%
23%11%
3%
20%
0%
FY 2020 Sewer Administration Expense
Budget
Personnel Purchased/Contracted Services
Supplies Capital Outlays
Indirect Depreciation
Debt Service
166 | P a g e
4410 – Water Services Expenses Budget
Objectives
Provide high-quality drinking water to protect and enhance the well-being of the citizens of the City of Tybee Island.
Replace old galvanized water lines over the next three years.
Maintain and improve the public water distribution and wastewater collection systems to meet the current and future
needs of the City of Tybee Island.
Extend water lines to Lazaretto Creek
Expand technology to provide efficient and improved operations and customer service.
CITY PERSONNEL
Position
Grade Full-Time Part-Time Full-Time Part-Time
WATER ADMINISTRATION
Engineer 118 1 0 0 0
Water Meter Foreman 107 1 0 1 0
Water & Sewer Maintenance Worker I 104 2 0 2 0
Water Meter Technician 103 1 0 1 0
Utility Service Worker I Distribution/Collection 103 1 0 0 0
WATER ADMINISTRATION TOTAL 6 0 4 0
FY2020 FY2019
Water Administration Budget $1,789,212
The Water Administration proposed budget increased by $222,563 from $1,566,649 to $1,789,212 due to the following
reasons:
The salary & benefits budget line items of $ 376,455 shows a net increase by $27,355 primarily due the
following:
o Salaries & Wages (505.4410.51.1100) increased by $28,760 due to the addition of a new position,
Utility Service Worker I; and
o 505.4410.51.2100, Health Insurance, increased by $20,724 increased due to an increase in premium cost
expected January of 2020; and due to an additional employee being added in FY2020.
The Purchased contracted services budget line items increased by $89,000 from $166,200 to $155,200
primarily due to the following reasons:
o Engineering permits (4410.52.1201) decreased by ($3,000) from $8,000 to $5,000;
o Engineering services (4410.52.1202) was eliminated ($5,000) as engineering costs are charged directly
to a project line item;
o Repair & Maintenance Building (4410.52.2201) increased $3,000 due to needed structural work on two
well houses and the repainting of three;
o Repair & Maintenance Equipment (4410.52.2203) increased by $10,000 due to increased costs of
maintenance;
o Repair & Maintenance Infrastructure (4410.52.2205) increased by $90,000 due to
repair/replacement/painting of Ft Screven tank;
o Postage & Freight (4410.52.3220) decreased by ($2,000) from $2,500 to $500;
o Legal Notices (4410.52.3330) was added in the amount of $1,000 to cover yearly advertising of CCR;
o Travel & Related Expense (4410.52.3500) increased by $770 due to increase in personnel;
o Dues & Fees (4410.52.3600) decreased by ($10,000) from $11,000 to $1,000;
o Education & Training (4410.52.3700) increased by $1,500 due to increase in personal; and
167 | P a g e
o Safety Equipment (4410.52.3920) increased by $2730 due to necessary breathing apparatus at each well
for chlorine safety
The Supplies budget line items increased by $23,250 from $135,000 to $158,250 due to the following reasons:
o Supplies & Materials (4410.53.1100) increased by $20,000 due to increased purchasing and increased
costs of tools and supplies;
o Fire hydrants, gates, valves (4410.53.1102 increased by $2,500 due to replacement of a hydrant costs;
o Books & Periodicals (4410.53.1400) was added to the budget in the amount of $250 for books/study
guides for certification training; and
o Uniform/Clothing (4410.53.1720) increased by $500 due to increased personnel
The Capital Outlay budget is $575,000:
Below is a list of the capital outline projects requested for FY2020:
1) To replace 1/3 of 40 streets water lines, install blow off valves and move water meters
that are on private property - $500,000; and $75,000 for borings to install irrigation
system for the Median Plant project on Highway 80.
The Indirect Cost budget line items increased by a net amount of $8,828 from $74,409 to $83,237.
The Debt Service budget line items decreased by ($29,630) from $120,700 to $91,070 due to the following
reasons:
o Interest Expense on Ameris Loan decreased ($2,700);
o Bond Amortization Costs were eliminated ($20,000);
o Interest Expense on GEFA2013L35W Loan increased $570;
o Interest Expense on GEFA DW2016045 decreased ($7,500)
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24
WATER & SEWER IMPROVEMENTS:
Replace Water Line 2nd/Van Horn
(505.4410.54.1400 - Infrastructure)500,000 500,000 500,000 0 0 0 0
Median Plant Project - Borings for
Irrigation System to connect to water
lines
(505.4410.54.1400 - Infrastructure)75,000 75,000 75,000 0 0 0
TOTAL WATER & SEWER CIP:575,000 575,000 575,000 0 0 0 0
WATER & SEWER ENTERPRISE FUND 505
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 4410 51 1100 Salaries & Wages 219,537.00 28,760.00 $190,777.00 $125,716.07 $65,060.93 $117,193.36 $180,691.81
505 4410 51 1300 Overtime 15,000.00 0.00 $15,000.00 $10,621.73 $4,378.27 $13,966.43 $12,850.92
505 4410 51 1400 Employee Benefits 8,700.00 (1,800.00)$10,500.00 $5,550.00 $4,950.00 $3,800.00 $4,800.00
505 4410 51 2100 Health Insurance Benefits 74,394.00 20,724.00 $53,670.00 $42,461.18 $11,208.82 $34,755.95 $39,352.40
505 4410 51 2200 Social Security Contribution 15,081.00 1,672.00 $13,409.00 $8,774.69 $4,634.31 $8,339.39 $12,266.11
505 4410 51 2300 FICA Medicare Contribution 3,527.00 391.00 $3,136.00 $2,052.09 $1,083.91 $1,950.25 $2,868.60
505 4410 51 2400 Retirement Contributions 20,383.00 4,133.00 $16,250.00 $11,886.48 $4,363.52 $9,369.76 $23,294.88
505 4410 51 2410 Retirement - Pension NPL 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 51 2700 Workers Compensation 17,683.00 1,960.00 $15,723.00 $5,885.00 $9,838.00 $13,344.80 $12,861.14
505 4410 51 2900 Wellness Benefit Program 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 51 2910 Wellness Incentive 2,150.00 275.00 $1,875.00 $0.00 $1,875.00 $38.00 $0.00
51 Total PERSONNEL 376,455.00 27,355.00 $320,340.00 $212,947.24 $107,392.76 $202,757.94 $288,985.86
505 4410 52 1201 Engineering/permits 5,000.00 (3,000.00)$8,000.00 $0.00 $8,000.00 $0.00 $0.00
505 4410 52 1202 Engineering/studies service 0.00 (5,000.00)$5,000.00 $0.00 $5,000.00 $0.00 $4,253.42
505 4410 52 1300 Computer Svc Contracts 0.00 0.00 $0.00 $1,900.63 ($1,900.63)$1,541.43 $5,771.64
505 4410 52 1310 Water Analysis 12,500.00 0.00 $12,500.00 $3,812.00 $8,688.00 $8,246.00 $12,983.64
505 4410 52 2201 Repair & Maintain - Build 5,000.00 3,000.00 $2,000.00 $9.97 $1,990.03 $33.33 $715.79
505 4410 52 2202 Repair & Maintain - Vehicle 5,000.00 0.00 $5,000.00 $4,228.11 $771.89 $3,335.76 $4,745.80
505 4410 52 2203 Repair & Maintain - Equip 50,000.00 10,000.00 $40,000.00 $27,202.71 $12,797.29 $39,443.06 $28,490.14
505 4410 52 2205
Repair & Maintenance-
Infrastruture (Refurbish Ft
Screven tank)125,000.00 90,000.00 $35,000.00 $33,865.46 $1,134.54 $40,512.17 $31,604.59
505 4410 52 2320 Rental of Equip & Vehicle 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 52 3100 Property & Liability Insurance 38,000.00 0.00 $38,000.00 $16,666.17 $21,333.83 $33,885.83 $27,744.40
505 4410 52 3201 Telephone 2,600.00 0.00 $2,600.00 $1,815.12 $784.88 $3,514.96 $2,817.43
505 4410 52 3220 Postage & Freight 500.00 (2,000.00)$2,500.00 $1,035.79 $1,464.21 $1,585.84 $1,525.14
505 4410 52 3300 Advertising 100.00 0.00 $100.00 $100.00 $0.00 $925.00 $925.00
505 4410 52 3330 Legal Notices 1,000.00 1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 52 3500 Travel & Related Expenses 3,000.00 770.00 $2,230.00 $2,225.42 $4.58 $1,271.93 $1,491.36
505 4410 52 3600 Dues & Fees 1,000.00 (10,000.00)$11,000.00 $921.29 $10,078.71 $9,923.50 $14,969.50
505 4410 52 3700 Education & Training 3,000.00 1,500.00 $1,500.00 $720.00 $780.00 $645.00 $710.00
505 4410 52 3901 Fees and Service Charges 0.00 0.00 $0.00 $0.00 $0.00 $7.00 $0.00
505 4410 52 3920 Safety Equipment 3,000.00 2,730.00 $270.00 $0.00 $270.00 $694.93 $626.26
505 4410 52 3950 Water Conservation Measure 500.00 0.00 $500.00 $0.00 $500.00 $0.00 $0.00
52 Total
PURCHASED CONTRACTED
SERVICES 255,200.00 89,000.00 $166,200.00 $94,502.67 $71,697.33 $145,565.74 $139,374.11
505 4410 53 1100 Supplies & Materials 40,000.00 20,000.00 $20,000.00 $19,412.70 $587.30 $5,095.20 $16,086.76
505 4410 53 1102 Fire hydrants, gates, valve 5,000.00 2,500.00 $2,500.00 $0.00 $2,500.00 $0.00 $0.00
505 4410 53 1210 Water/Sewer Charges 35,000.00 0.00 $35,000.00 $19,075.04 $15,924.96 $29,867.91 $39,288.36
505 4410 53 1230 Electricity 45,000.00 0.00 $45,000.00 $28,425.62 $16,574.38 $43,361.44 $50,222.42
505 4410 53 1270 Gasoline & Diesel Fuel 13,000.00 0.00 $13,000.00 $6,440.79 $6,559.21 $13,642.68 $12,146.67
505 4410 53 1400 Books & Periodicals 250.00 250.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 53 1560 Inventory - Water Meters&14,000.00 0.00 $14,000.00 $8,843.20 $5,156.80 $13,137.30 $12,556.34
505 4410 53 1592 Sprinkler meters-repurchase 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 53 1600 Small equipment 3,000.00 0.00 $3,000.00 $2,645.90 $354.10 $2,014.93 $163.52
505 4410 53 1702 Cash - Long / Short 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 53 1720 Uniform /Clothing 3,000.00 500.00 $2,500.00 $1,768.54 $731.46 $1,597.38 $1,491.52
53 Total SUPPLIES 158,250.00 23,250.00 $135,000.00 $86,611.79 $48,388.21 $108,716.84 $131,955.59
505 4410 54 1201 Site Improvement 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 54 1400 Infrastructure 575,000.00 75,000.00 $500,000.00 $157,769.32 $342,230.68 $455,353.37 $845,499.20
505 4410 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 4410 54 2200 Vehicles 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
54 Total CAPITAL OUTLAY 575,000.00 75,000.00 $500,000.00 $157,769.32 $342,230.68 $455,353.37 $845,499.20
505 4410 55 1005 Indirect Allocation - AP 14,999.00 856.00 $14,143.00 $11,785.80 $2,357.20 $14,142.96 $14,142.96
505 4410 55 1008 Indirect Allocation - Payroll 11,346.00 3,000.00 $8,346.00 $6,955.00 $1,391.00 $6,397.20 $8,346.00
505 4410 55 1010 Indirect Allocation - Accounting 56,892.00 4,972.00 $51,920.00 $43,226.60 $8,693.40 $43,920.16 $51,919.92
505 4410 55 1100 Admin Service - General F 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
55 Total INDIRECT 83,237.00 8,828.00 $74,409.00 $61,967.40 $12,441.60 $64,460.32 $74,408.88
505 4410 56 1000 Depreciation 250,000.00 0.00 $250,000.00 $0.00 $250,000.00 $194,030.39 $201,113.78
505 4410 56 2000 Amorization 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
56 Total DEPRECIATION 250,000.00 0.00 $250,000.00 $0.00 $250,000.00 $194,030.39 $201,113.78
505 4410 57 4000 Bad debt 0.00 0.00 $0.00 $0.00 $0.00 $923.04 $361.99
57 Total OTHER COSTS 0.00 0.00 $0.00 $0.00 $0.00 $923.04 $361.99
505 4410 58 2100
Interest Expense Rev Bond 2005
45 0.00 0.00 $0.00 $0.00 $0.00 $0.00 ($456.75)
505 4410 58 2203 Bond Amortization Costs 0.00 (20,000.00)$20,000.00 $0.00 $20,000.00 $0.00 $0.00
505 4410 58 2205
Interest Expense GELAC Loan
L48WS 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $2,857.21
505 4410 58 2221 Interest Expense Ameris B 58,600.00 (2,700.00)$61,300.00 $46,626.70 $14,673.30 $68,557.35 $69,136.78
505 4410 58 2225
Interest Expense
GEFA2013L35W 19,970.00 570.00 $19,400.00 $13,043.82 $6,356.18 $20,403.12 $21,395.56
505 4410 58 2300
Interest Expense GEFA Loan
L22WS 2 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $3,590.48
505 4410 58 2307 GEFA DW2016045 Interest E 12,500.00 (7,500.00)$20,000.00 $8,843.25 $11,156.75 $7,718.08 $44.33
505 4410 58 3000 Bond Admin Cost 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $46,821.99
58 Total DEBT SERVICE 91,070.00 (29,630.00)$120,700.00 $68,513.77 $52,186.23 $96,678.55 $143,389.60
Grand Total Water Administration 1,789,212.00 222,563.00 $1,566,649.00 $682,312.19 $884,336.81 $1,268,486.19 $1,825,089.01
WATER ADMINSTRATION EXPENSES
169 | P a g e
4410 Water Administration
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 288,986$ 202,758$ 320,340$ 376,455$ Personnel 376,455$
Purchased/Contracted Services 139,374$ 145,566$ 166,200$ 255,200$ Purchased/Contracted Services 255,200$
Supplies 131,956$ 108,717$ 135,000$ 158,250$ Supplies 158,250$
Capital Outlays 845,499$ 455,353$ 500,000$ 575,000$ Capital Outlays 575,000$
Indirect 74,409$ 64,460$ 74,409$ 83,237$ Indirect 83,237$
Depreciation 201,114$ 194,039$ 250,000$ 250,000$ Depreciation 250,000$
Other Costs 362$ 923$ -$ -$ Other Costs -$
Debt Service 143,390$ 96,679$ 120,700$ 91,070$ Debt Service 91,070$
1,825,090$ 1,268,495$ 1,566,649$ 1,789,212$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 2017 FY 2018 FY 2019 Budget
Water Administration Summary Comparison of
Annual Expenses
Personnel Purchased/Contracted Services Supplies Capital Outlays
27%
19%
12%
FY 2020 Water Administration Expense
Budget
Personnel Purchased/Contracted Services Supplies Capital Outlays
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
505 9990 54 1407 Capitalize Treatment Plan 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 9990 54 2100 Machinery & Equipment 0.00 0.00 $0.00 $0.00 $0.00 ($1,012,518.12)($77,544.75)
505 9990 54 2500 Capitalize Water Wells 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
505 9990 54 2501 Capitalize M&E 0.00 0.00 $0.00 $0.00 $0.00 $0.00 ($859,615.60)
9990 Total CAPITAL ASSETS ADJUSTMENTS 0.00 0.00 $0.00 $0.00 $0.00 ($1,012,518.12)($937,160.35)
Grand Total Water & Sewer Fund 4,770,482.00 1,444,085.00 $3,326,397.00 $1,605,858.08 $1,720,538.92 $2,380,965.85 $2,398,458.37
OTHER FINANCING USES
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Fund 540 Solid Waste Collection Enterprise Fund
Overview
The Solid Waste Fund budget request for fiscal year 2019-2020 is $1,570,060 which is an increase of $372,095 from the current
year’s budget. The City contracts out the garbage and recycling collections of residential and commercial customers with
Atlantic Waste Company to provide solid waste collection services.
Budget Highlights
REVENUES
The revenue budget of the Solid Waste Collection fund increased by $79,895 due to the following reasons:
The Charges for Service revenue budget increased due proposed rate increases that may become effective in July 1, 2019.
Although the City increases the solid waste rates annually based on the annual consumer price index at the end of each
calendar year, these rate increases are not sufficient to cover the cost of providing garbage collection services to residents and
business owners.
In February of 2019, the Finance Committee directed City staff to propose rate changes that will sufficiently cover the cost of
garbage and recycling services. The staff proposed to increase the monthly fees by $4.00 per cart for all residents and
commercial businesses with the exception of the residents who have Stephens Day Homestead exception. The Stephens Day
Homestead exemption residents’ monthly rate would increase by $2.73 per cart. In addition, the staff proposed to increase
the monthly administrative fee charged to customers from $1.09 to $5.00. Staff recommended that the City Council consider
reinvesting the surplus revenue earned into infrastructure projects for the Water & Sewer Enterprise Fund. The schedule
below shows the current rates billed by the City to customers, along with the rates charged by Atlantic Waste and the staff’s
proposed new rates.
During the budget workshop with the City Council on April 17, 2019, the Council decided not to adopt the aforementioned
proposed rate structure recommended by the Finance Department.
Type of Service
City's
Current
Monthly
Billing
Rates
Atlantic
Waste
Monthly
Fees
Approximate
Number of
Customers
City's
Monthly
Costs to
Provide
Service
City's
Monthly
Collections
Estimate
City's
Monthly
Cash
Shortfall
Estimate
Proposed
City Billing
Rates
Collections
from
Proposed
Billing Rates
Monthly
Surplus
Garbage:
Garbage Residetial cart 16.50$ 15.50$ 2,374 20.50$ 48,667$
Stephens Day Homestead 12.27$ 15.50$ 834 15.00$ 12,510$ 11,453$
Additional Garbage cart 16.50$ 15.50$ 20.50$
Garbage Commercial cart 29.96$ 23.90$ 33.96$ 4,143$ 1,227$
Additional Commercial Garbage cart 29.96$ 23.90$ 33.96$
Administrative Surcharge per cart 1.09$ -$ 3351 0 3,653$ 3,653$ 3.00$ 10,053$ 10,053$
Recycling
Recycle cart 6.91$ 6.50$ 3019 10.91$ 32,937$ 13,386$
Stephens Day Homestead Full time resident 4.63$ 6.50$ 34 8.63$ 293$
Additional Recycle cart 6.91$ 6.50$ 10.91$
Senior homestead income based 6.50$ 10.91$
Yard Trash
Residential Yard Trash 4.64$ 2,595 12,041$ 0 (12,041)$ 0 -$ -$
TOTALS 84,525$ 77,731$ (6,795)$ 108,604$ 36,120$
122
49,724$
2,916$
19,845$
SOLID WASTE COLLECTION RATE ANALYSIS AND NEW PROPOSED RATES
49,404$
3,655$
21,019$
739$
(320)$
1,174$
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The initial 3 year contract with the City’s solid waste hauler, Atlantic Waste ended in April of 2019. In a subsequent City
Council meeting on May 9, 2019, the City Manager informed the City Council that he would not have a new contract
negotiated with the City’s solid waste vendor, Atlantic Waste until the fall of 2019. Therefore, the City will continue to
allow the City’s General Fund to supplement the weekly yard waste collections; Stephens Day Homestead discounts, and
Senior citizens discounts.
Charges for Services – Budget, $1,277,860 increased by $360,619
Other Financing Sources – Budget, $ 292,200 increased by $11,476
Transfers in from the General Fund – Budget $ 292,200
Transfers in General Fund – Yard Waste - $160,000- The City does not charge residents for yard waste
removal charged by the solid waste collection vendor; the City has paid for this service from the General
Fund. In order to properly report all related solid waste collection services provided to customers, the costs
for those services shall be reported and budgeted in the Solid Waste Fund. This will allow the City to
properly track and account for all solid waste revenue and expenses within one location.
Transfer in General Fund – Recycling Homestead, $55,000.
The City is transferring in money from the General Fund to supplement the cost of recycling services to
residents who receive the Stephens Day\Homestead Exemption. The City will supplement $2.04 per month
for approximately, 1,100 residents;
Transfer in General Fund – Recycling Seniors, $3,200
The City is transferring in money from the General Fund to pay the full cost of recycling services to Senior
residents who are qualify for the homestead exemption.
Transfer in General Fund – Garbage Homestead, $56,000.
The City is transferring in money from the General Fund to supplement the cost of garbage services to
Stephens Day Homestead residents who are qualify for the exemption.
Transfer in General Fund – Compactor – Recycling located at Atlantic Avenue, $18,000.
The City is transferring in money from the General Fund to pay the cost in full to of recycling compactor
services to commercial customers who use the recycling compactor located on Atlantic Avenue.
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
540 00 34 4110 Solid Waste Collection Chrg 633,824 146,519.00 487,305.00 373,512.66 113,792.34 469,208.65 454,397.28
540 00 34 4112 Compactors - Lovell Street 37,000 5,941.00 31,059.00 22,849.68 8,209.32 29,413.80 28,456.56
540 00 34 4115 Garbage - Stevens Day 150,120 19,458.00 130,662.00 102,075.91 28,586.09 127,790.90 121,117.36
540 00 34 4120 Recycling - Fulll Price 250,335 77,904.00 172,431.00 132,788.63 39,642.37 167,151.72 160,699.00
540 00 34 4123 Recycle - $0 for Homestead 0 (47,659.00)47,659.00 - 47,659.00 - -
540 00 34 4125 Recycling - Disct Steven Day 3,521 3,521.00 - 37,201.92 (37,201.92) 46,556.46 44,294.03
540 00 34 4130 Recycled Materials Revenue 2,000 (2,000.00)4,000.00 2,101.90 1,898.10 6,120.50 2,571.90
540 00 34 4131 Other Income 0 0.00 - - - (260.30)
540 00 34 4132 Garbage Surcharge 201,060 156,935.00 44,125.00 32,710.58 11,414.42 42,394.63 41,119.19
34 Total 1,277,860 360,619.00 917,241.00 703,241.28 213,999.72 888,636.66 852,395.02
540 00 39 1201 Transfers in General Fund 0 (26,903.00)26,903.00 - 26,903.00
540 00 39 1241 Transfer In Gen FD Yard Wa 160,000 12,202.00 147,798.00 - 147,798.00 139,352.00 156,246.24
540 00 39 1242 Transfer Gen Fd Recycle Hom 55,000 22,121.00 32,879.00 - 32,879.00 15,000.00
540 00 39 1243 Transfer In - Recycle-Senior 3,200 308.00 2,892.00 - 2,892.00 2,700.00
540 00 39 1244 Transfer In Garbage Homestead 56,000 1,165.00 54,835.00 - 54,835.00 36,397.00 26,783.74
540 00 39 1245 Transfer Compactor-Atlantic 18,000 2,583.00 15,417.00 - 15,417.00 6,551.00
39 Total 292,200 11,476.00 280,724.00 - 280,724.00 200,000.00 183,029.98
Grand Total 1,570,060 372,095.00 1,197,965.00 703,241.28 494,723.72 1,088,636.66 1,035,425.00
SOLID WASTE COLLECTION - REVENUES
174 | P a g e
EXPENSES
The Solid Waste Collection fund expense budget for fiscal year 2020 increased by $79,895 due to the possibility that garbage
hauler, Atlantic Waste Company may request an increase in fees as a result of re-negotiating their contract that ends at the
end of April.
FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
540 1512 51 1100 Salaries & Wages 21,000.00 1,500.00 $19,500.00 $0.00 $19,500.00 $19,500.00 $17,944.52
540 1512 51 1111 Accrued Vacation Adjustment 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
540 1512 51 1300 Overtime 500.00 0.00 $500.00 $0.00 $500.00 $500.00 $447.90
540 1512 51 2100 Health Insurance Benefits 11,000.00 2,500.00 $8,500.00 $0.00 $8,500.00 $11,270.00 $1,973.32
540 1512 51 2200 FICA Social Sec Contribution 1,400.00 100.00 $1,300.00 $0.00 $1,300.00 $1,300.00 $969.41
540 1512 51 2300 FICA Medicare Contribution 400.00 (100.00)$500.00 $0.00 $500.00 $300.00 $226.23
540 1512 51 2400 Retirement Contributions 5,000.00 2,100.00 $2,900.00 $0.00 $2,900.00 $4,179.51 $2,862.00
540 1512 51 2700 Workers Compensation 500.00 500.00 $0.00 $0.00 $0.00 $120.00 $0.00
51 Total PERSONNEL 39,800.00 6,600.00 $33,200.00 $0.00 $33,200.00 $37,169.51 $24,423.38
540 4520 52 1100 Supplies & Materials 0.00 (10,000.00)$10,000.00 $0.00 $10,000.00 $0.00 $0.00
540 4520 52 2111 Residential Pick Up- Waste 710,000.00 222,695.00 $487,305.00 $287,725.59 $199,579.41 $612,368.45 $602,530.50
540 4520 52 2112 Compactors - @ Lovell St.32,000.00 941.00 $31,059.00 $15,272.28 $15,786.72 $30,106.15 $33,451.64
540 4520 52 2114 Recycling - Full Price Re 230,000.00 57,569.00 $172,431.00 $126,093.50 $46,337.50 $229,265.50 $225,210.19
540 4520 52 2115 Compactors - Atlantic St 18,000.00 1,828.00 $16,172.00 $3,663.33 $12,508.67 $8,803.66 $10,984.44
540 4520 52 2116 Garbage - Resident-Homes 284,000.00 61,125.00 $222,875.00 $85,197.11 $137,677.89 $0.00 ($260.00)
540 4520 52 2117 Recycling - Seniors 3,200.00 308.00 $2,892.00 $1,547.00 $1,345.00 $0.00 $0.00
540 4520 52 2118 Recycling - Homestead 55,000.00 55,000.00 $0.00 $11,557.00 ($11,557.00)$0.00 $0.00
540 4520 52 2119 Yard Waste Removal 160,000.00 12,202.00 $147,798.00 $84,285.60 $63,512.40 $139,351.50 $137,638.80
540 4520 52 3220 Postage & Freight 6,000.00 0.00 $6,000.00 $522.28 $5,477.72 $6,309.96 $7,003.97
52 Total
PURCHASED CONTRACTED
SERVICES 1,498,200.00 401,668.00 $1,096,532.00 $615,863.69 $480,668.31 $1,026,205.22 $1,016,559.54
540 4520 53 1100 Supplies & Materials 2,000.00 2,000.00 $0.00 $0.00 $0.00 $0.00 $275.00
53 Total SUPPLIES 2,000.00 2,000.00 $0.00 $0.00 $0.00 $0.00 $275.00
540 4520 55 1005 Indirect Allocation - A/P 4,400.00 0.00 $4,400.00 $2,916.64 $1,483.36 $4,374.96 $6,908.82
540 4520 55 1008 Indirect Allocation - Payroll 630.00 0.00 $630.00 $420.64 $209.36 $630.96 $630.96
540 4520 55 1010
Indirect Allocation -
Accounting 16,100.00 0.00 $16,100.00 $10,704.64 $5,395.36 $16,056.96 $16,056.96
55 Total INDIRECT 21,130.00 0.00 $21,130.00 $14,041.92 $7,088.08 $21,062.88 $23,596.74
540 4520 57 4000 Bad Debts 0.00 0.00 $0.00 $0.00 $0.00 $292.14 $260.34
57 Total OTHER COSTS 0.00 0.00 $0.00 $0.00 $0.00 $292.14 $260.34
540 9000 61 1000 Contingency Fund 8,930.00 (38,173.00)$47,103.00 $0.00 $47,103.00 $0.00 $0.00
61 Total OTHER FINANCING SERVICES 8,930.00 (38,173.00)$47,103.00 $0.00 $47,103.00 $0.00 $0.00
Grand Total 1,570,060.00 372,095.00 $1,197,965.00 $629,905.61 $568,059.39 $1,084,729.75 $1,065,115.00
SOLID WASTE COLLECTION - EXPENSES
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4520 Solid Waste Collection Fund
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 24,423$ 37,170$ 33,200$ 39,800$ Personnel 39,800$
Purchased/Contracted Services 1,016,560$ 1,026,205$ 1,096,532$ 1,498,200$ Purchased/Contracted Services 1,498,200$
Supplies 275$ -$ 2,000$ Supplies 2,000$
Capital Outlay 23,597$ -$ -$ -$ Capital Outlays -$
Indirect -$ 21,063$ 21,130$ 21,130$ Indirect 21,130$
Other Costs 260$ 292$ 47,103$ 8,930$ Other Costs 8,930$
1,065,115$ 1,084,730$ 1,197,965$ 1,570,060$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
Solid Waste Collection Fund Department Summary
Comparison of Annual Expenditures
Personnel Purchased/Contracted Services Supplies Capital Outlay Indirect Other Costs
17%
1%0%
20%
19%
21%
22%
FY 2020 Solid Waste Collection Fund
Expenditure Budget
Personnel
Purchased/Contracted Services
Supplies
Capital Outlays
Indirect
Depreciation
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Fund 555 River’s End Campground and RV Park Enterprise Fund
6180 – River’s End Campground and RV Park Administration
Statement of Service
River’s End Campground was acquired by the City of Tybee Island in 2006 to ensure the preservation of the area. It is the only municipally-
owned & operated campground in the state of Georgia, and consists of 7 acres with 115 sites. The campground features a store that offers
bagged ice, sundries, souvenirs, and propane dispensary, 2 Picnic Shelters consisting of one open air pavilion (6 capacity), a screened Group
Shelter (40 capacity), a TV lounge, fitness center, two bathhouses, dog park (next door) and the largest swimming pool on the island.
Campground staff oversees the management of all park operations, including: general administration, revenue reporting, fiscal planning,
marketing, facilities maintenance, programming, and capital development.
Mission Statement
“At River’s End, our goal is to provide an optimal e xperience to each guest- every single day.”
Service Commitment
“River’s End Campground customers are the focus of everything we do. Our staff members are the most important resource in ou r service
commitment to our guests. Every time we interact with an individual, answer the telephone, send an e-mail, or write a letter, we are making
an impression on our customers. Say hello, be warm and friendly, be approachable, listen carefully, and look people directly in the eyes
when speaking. Our guests are the reason we are here.”
Team Focus
1. Adhere to the City of Tybee Island & River’s End Campground & RV Park’s policies and applicable laws.
2. Operation of the Campground office/store
3. Park maintenance and upkeep of grounds and facilities
4. Park administration, to include: revenue handling, financial/occupancy reports, marketing, and facilitating daily administrative
functions of the River’s End Campground & RV Park office/store.
5. Guest registration and satisfaction.
6. Store sales and customer satisfaction
Park Objectives
1. Provide exceptional customer service to each and every guest, every single day.
2. Meet and exceed sales and performance Objectives.
3. Maintain a positive online presence with a focus on retaining past customers and attracting new guests.
Objectives
1. Support staff development through training and continued education.
2. Continue to increase staff industry knowledge.
3. Continue to cross train team members.
4. Review SOP manual at regular intervals; decide what to change and update.
5. Efficiency and accuracy in cash handling and book keeping
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CITY PERSONNEL FY2020 FY2019
Position
Grade Full-Time Part-Time Full-Time Part-Time
RIVER’S END RV PARK & CAMPGROUND
Campground Director 115 1 1
Campground Office Supervisor 106 1 0
Campground Operation Supervisor 106 1 1
Campground Maint Worker 104 2 2
Campground Clerk 104 4 5
RIVER'S END RV PARK & CAMPGROUND TOTAL 9 9
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FY-2020 BUDGET FY-2019 FY-2019 FY-2019 FY-2018 FY-2017
FUND DEPT OBJECT ACCOUNT DESCRIPTION
BUDGET
REQUEST
VARIANCE
FY20 VS FY19
CURRENT
BUDGET
Y-T-D and
ENCUMBERED
BUDGET
BALANCE ACTUAL ACTUAL
555 6180 51 1100 Salaries & Wages 343,771.00 (10,364.00)$354,135.00 $189,087.17 $165,047.83 $318,058.76 $327,385.21
555 6180 51 1111 Accrued Vacation Adjustment 0.00 (3,000.00)$3,000.00 $0.00 $3,000.00 ($7,658.72)$0.00
555 6180 51 1200 Part Time/Seasonal Wages 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $131.63
555 6180 51 1300 Overtime 5,000.00 0.00 $5,000.00 $1,256.58 $3,743.42 $3,363.48 $2,479.22
555 6180 51 1400 Employee Benefits 5,400.00 0.00 $5,400.00 $1,600.00 $3,800.00 $3,000.00 $5,400.00
555 6180 51 2100 Health Insurance Benefits 95,810.00 (9,157.00)$104,967.00 $54,133.50 $50,833.50 $76,800.77 $66,895.11
555 6180 51 2200 Social Security Contribution 22,168.00 (373.00)$22,541.00 $11,768.52 $10,772.48 $19,905.43 $20,267.73
555 6180 51 2300 Medicare Contributions 5,184.00 (151.00)$5,335.00 $2,752.32 $2,582.68 $4,655.40 $4,740.21
555 6180 51 2400 Retirement Contributions 31,282.00 (639.00)$31,921.00 $20,755.44 $11,165.56 $19,567.39 $24,738.62
555 6180 51 2410 Retirement - Pension NPL 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
555 6180 51 2700 Workers Compensation 4,534.00 24.00 $4,510.00 $2,563.00 $1,947.00 $4,091.87 $3,684.84
555 6180 51 2910 Wellness Incentive 3,375.00 0.00 $3,375.00 $0.00 $3,375.00 $141.00 $0.00
51 Total PERSONNEL AND BENEFITS 516,524.00 (23,660.00)$540,184.00 $283,916.53 $256,267.47 $441,925.38 $455,722.57
555 6180 52 1300 Service Contracts 6,300.00 0.00 $6,300.00 $4,241.13 $2,058.87 $8,953.74 $4,959.45
555 6180 52 1325 Contract Services Class &0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00
555 6180 52 2110 Garbage Service 5,000.00 (1,000.00)$6,000.00 $2,781.28 $3,218.72 $3,313.02 $5,451.61
555 6180 52 2130 Custodial Services 73,000.00 0.00 $73,000.00 $38,455.00 $34,545.00 $71,694.32 $73,520.00
555 6180 52 2135 Pool Cleaning Service 3,600.00 0.00 $3,600.00 $2,400.00 $1,200.00 $3,780.00 $3,300.00
555 6180 52 2200 Pest Control 5,000.00 0.00 $5,000.00 $3,837.00 $1,163.00 $5,154.00 $4,239.00
555 6180 52 2201 Repair & Maintenance - Equipment 5,000.00 0.00 $5,000.00 $1,701.65 $3,298.35 $6,824.92 $3,439.28
555 6180 52 2202 Repair & Maintain - Vehicle 1,000.00 0.00 $1,000.00 $644.62 $355.38 $2,264.77 $419.42
555 6180 52 2203 Repair & Maintain - Bldgs.10,000.00 0.00 $10,000.00 $3,311.62 $6,688.38 $8,789.24 $11,775.08
555 6180 52 2205 Repair & Maintain - Infrastructure 15,000.00 0.00 $15,000.00 $1,142.50 $13,857.50 $16,823.39 $11,516.70
555 6180 52 2219
Repair & Maintenance -Infrastructure
Storm Damage 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $41,314.52
555 6180 52 2325 Armored Car Service 6,000.00 0.00 $6,000.00 $3,000.63 $2,999.37 $5,858.09 $0.00
555 6180 52 3100 Property & Liability Ins 7,000.00 0.00 $7,000.00 $6,816.66 $183.34 $7,000.00 $7,000.00
555 6180 52 3201 Telephone/Communications 9,000.00 0.00 $9,000.00 $2,469.73 $6,530.27 $7,501.86 $11,364.36
555 6180 52 3202 Cable, Data & Fax Lines 15,500.00 1,500.00 $14,000.00 $10,124.08 $3,875.92 $14,623.10 $13,830.17
555 6180 52 3220 Postage & Freight 1,000.00 0.00 $1,000.00 $288.99 $711.01 $887.83 $449.01
555 6180 52 3300 Advertising 79,000.00 19,000.00 $60,000.00 $46,052.53 $13,947.47 $59,744.74 $83,381.01
555 6180 52 3500 Travel & Related 7,000.00 0.00 $7,000.00 $3,034.46 $3,965.54 $8,063.06 $8,463.88
555 6180 52 3600 Dues & Fees 10,000.00 0.00 $10,000.00 $2,787.74 $7,212.26 $9,243.78 $10,818.37
555 6180 52 3700 Education & Training 3,000.00 (1,000.00)$4,000.00 $1,024.00 $2,976.00 $2,665.00 $4,673.72
555 6180 52 3800 Permits, Regulatory Fees 600.00 0.00 $600.00 $853.60 ($253.60)$600.00 $600.00
555 6180 52 3850 Contract Labor 20,000.00 0.00 $20,000.00 $9,258.00 $10,742.00 $21,659.21 $20,061.00
555 6180 52 3901 Credit Card Fees 50,000.00 5,000.00 $45,000.00 $30,016.04 $14,983.96 $45,399.77 $45,776.80
555 6180 52 3950 Lodging Compensation 1,000.00 0.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00
52 Total PURCHASE CONTRACTED SERVICES 333,000.00 23,500.00 $309,500.00 $174,241.26 $135,258.74 $310,843.84 $366,353.38
555 6180 53 1100 Supplies & Materials 22,000.00 0.00 $22,000.00 $12,086.90 $9,913.10 $25,651.13 $21,753.09
555 6180 53 1130 Pool Cleaning Supplies 7,000.00 3,000.00 $4,000.00 $3,916.07 $83.93 $2,633.57 $3,826.31
555 6180 53 1210 Water/Sewer Charges 23,000.00 0.00 $23,000.00 $12,022.72 $10,977.28 $22,124.47 $23,615.41
555 6180 53 1220 Propane 1,400.00 0.00 $1,400.00 $704.02 $695.98 $1,502.58 $1,209.32
555 6180 53 1230 Electricity 98,000.00 0.00 $98,000.00 $59,662.55 $38,337.45 $99,880.83 $98,540.69
555 6180 53 1270 Gasoline & Diesel 800.00 0.00 $800.00 $194.29 $605.71 $555.71 $986.01
555 6180 53 1520 Propane RV Park-COGS 9,000.00 0.00 $9,000.00 $5,086.32 $3,913.68 $8,751.87 $7,117.82
555 6180 53 1595 Camp Store Groceries-COGS 40,000.00 0.00 $40,000.00 $27,818.82 $12,181.18 $44,603.11 $42,372.77
555 6180 53 1596 Camp Store-RV Supplies COGS 12,000.00 0.00 $12,000.00 $6,552.34 $5,447.66 $6,387.51 $11,504.91
555 6180 53 1600 Small Equipment 8,000.00 0.00 $8,000.00 $608.00 $7,392.00 $5,671.29 $22,575.61
555 6180 53 1703 Over/Short 50.00 0.00 $50.00 ($0.08)$50.08 $0.39 $5.70
555 6180 53 1720 Uniforms 1,200.00 0.00 $1,200.00 $659.15 $540.85 $1,489.13 $1,157.17
53 Total SUPPLIES 222,450.00 3,000.00 $219,450.00 $129,311.10 $90,138.90 $219,251.59 $234,664.81
555 6180 54 1100 Capital Improvements 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $38,143.00
555 6180 54 1140 Site Improvement - Campground 0.00 0.00 $0.00 $0.00 $0.00 $49,500.00 $29,295.00
555 6180 54 1310 Buildings 300,000.00 0.00 $300,000.00 $0.00 $300,000.00 $0.00 $2,317.30
555 6180 54 2100 Machinery & Equipment 37,679.00 37,679.00 $0.00 $0.00 $0.00 $21,193.63 $0.00
54 Total CAPITAL OUTLAY 337,679.00 37,679.00 $300,000.00 $0.00 $300,000.00 $70,693.63 $69,755.30
555 6180 55 1005 Indirect Allocation - A/P 8,500.00 0.00 $8,500.00 $5,662.64 $2,837.36 $8,493.96 $8,493.96
555 6180 55 1008 Indirect Allocation - Payroll 5,300.00 0.00 $5,300.00 $3,527.28 $1,772.72 $5,290.92 $5,290.92
555 6180 55 1015 Indirect Allocation - HR Services 3,000.00 3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
555 6180 55 1012 Indirect Allocation - IT Services 20,000.00 20,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
555 6180 55 1010 Indirect Allocation - Accounting 32,000.00 0.00 $32,000.00 $20,763.28 $11,236.72 $31,144.92 $31,144.92
55 Total INDIRECT 68,800.00 23,000.00 $45,800.00 $29,953.20 $15,846.80 $44,929.80 $44,929.80
555 6180 56 1000 Depreciation 65,000.00 13,000.00 $52,000.00 $0.00 $52,000.00 $52,866.12 $47,750.86
56 Total DEPRECIATION 65,000.00 13,000.00 $52,000.00 $0.00 $52,000.00 $52,866.12 $47,750.86
555 6180 58 2100 Interest Expense Rev Bond RE 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $19,665.95
555 6180 58 2220 Ameris Bond Interest Expense 72,000.00 (3,100.00)$75,100.00 $44,873.39 $30,226.61 $83,999.19 $84,701.12
555 6180 58 3000 Custodian Fees & Charges 0.00 0.00 $0.00 $0.00 $0.00 $1,168.75 $1,245.84
555 6180 58 4000 Issuance Costs Amortization 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $66,000.00
58 Total DEBT SERVICE 72,000.00 (3,100.00)$75,100.00 $44,873.39 $30,226.61 $85,167.94 $171,612.91
555 9000 57 9001 Contingency 74,047.00 (53,919.00)$127,966.00 $0.00 $127,966.00 $0.00 $0.00
57 Total OTHER COSTS 74,047.00 (53,919.00)$127,966.00 $0.00 $127,966.00 $0.00 $0.00
555 9000 61 1100 Transfer to General Fund 600,000.00 600,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
555 9990 54 1100 Capitalize Improvements 0.00 0.00 $0.00 $0.00 $0.00 ($70,693.00)($46,369.00)
57 Total 600,000.00 0.00 $0.00 $0.00 $0.00 ($70,693.00)($46,369.00)
2,289,500.00 619,500.00 $1,670,000.00 $662,295.48 $1,007,704.52 $1,154,985.30 $1,344,420.63
RIVER'S END CAMPGROUND & RV PARK EXPENSES
GRAND TOTAL EXPENSES
180 | P a g e
Personnal and Benfits Budget - $516,524
The River’s End Campground and RV Park’s FY2020 budget includes the replacement of a grade 108 Office Manager
position, with a grade 106 Office Supervisor position reducing the personnel and benefits budget by $23,660.
Purchased Contracted Services – Budget $333,000
The FY2020 budget for this category of expenses increased by $23,500 from $309,500 to $333,000 due to following:
555.6180.52.3202, Cable, Data & Fax lines item budget of $15,500 increased by $1,500;
555.6180.52.3300, Advertisement line item budget of $79,000 increased by $19,000;
555.6180.52.3700, Education & Training line item budget of $3,000 decreased by $1,000; and
555.6180.52.3901, Credit Card Fees line item budget of $50,000 increased by $5,000.
Supplies – Budget $222,450
The budget for this category of expenses increased by $3,000 from $219,450 to $222,450
Capital Outlay Budget $337,679
The FY2020 budget for capital outlay increased by $37,679 due to the following reasons:
555.6180.54.1310, Buildings – Budget $300,000 remains unchanged because the project to install a new bath house
will be carried-forward from FY2019 to FY2020.
555.6180.2100, Machinery and Equipment Budget $37,679 was established to purchase the items shown in the
Capital Improvement Plan under the FY2020 columns.
Other Costs – Budget $600,000
A budget of $600,000 was established for this category in order to transfer the money to the General Fund in order to repay the General
Fund for a portion of the $816,000 that the General Fund transferred to the River’s End Campground and RV Park fund in fiscal year
2018 to cover the equity deficit. Department to complete some additional capital projects.
PROJECT DESCRIPTIONS
Grand Total
FY2020
Projects
Total
5 Year
CIP FY20 FY21 FY22 FY23 FY24 FY25
CAMPGROUND IMPROVEMENTS:
Golf Cart Replacement -
(555.6180.54.2100 Machinery & Equipment)12,000 12,000 12,000 0 0 0 0
Tent Site (Tipi) Installation
(555.6180.54.2100 - Machinery & Equipment)15,000 15,000 15,000 0 0 0 0
As-Built Layout for CG Infrastructure -
(555.6180.54.2100 - Machinery & Equipment)8,070 8,070 8,070 0 0 0 0
New Bath House Construction - Lower
(555.6180.54.1310 - Buildings)300,000 300,000 300,000 0 0 0 0
New Shop\Office Construction 0 100,000 0 100,000 0 0 0
Electric Pool Heater & Installation 0 5,000 0 5,000 0 0 0
New Bath House Construction - Upper 0 300,000 0 0 300,000 0 0
Installation of Cabins (#9-ADA) & (#10)0 125,000 0 0 0 125,000 0
Installation of Cabins (#11) & (#12) 0 100,000 0 0 0 0 100,000
Installation of Cabins (#13) & (#14)0 100,000 0 0 0 0 100,000
Replace Cabins (#1 - #3)0 0 0 0 0 0 215,000
Replace Cabins (#4 - #6)0 215,000 0 0 0 0 0 215,000
Match 15% for Storm Shutter for Office Bldg Cost of $ 17,394 2,609 2,609 2609 0 0 0 0
Match 15% for Storm Shutter for House Bldg Cost of $ 3,429 0 514 0 514 0 0 0
TOTAL RIVERS END RV & CAMPGROUND PARK CIP:337,679 1,283,193 337,679 105,514 300,000 125,000 200,000 430,000
RIVER'S END CAMPGROUND - ENTERPRISE FUND 555
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6180 River's End Campground and RV Park Fund
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget FY 2020 Budget
Personnel 455,723$ 441,925$ 540,184$ 516,524$ Personnel 516,524$
Purchased/Contracted Services 366,353$ 310,844$ 309,500$ 333,000$ Purchased/Contracted Services 333,000$
Supplies 234,665$ 219,252$ 219,450$ 222,450$ Supplies 222,450$
Capital Outlay 69,755$ 70,694$ 300,000$ 337,679$ Capital Outlays 337,679$
Indirect 44,930$ 44,930$ 45,800$ 68,800$ Indirect 68,800$
Depreciation 47,751$ 52,866$ 52,000$ 65,000$ Depreciation 65,000$
Debt Service 171,613$ 85,168$ 75,100$ 72,000$ Debt Service 72,000$
Other Costs -$ -$ 127,966$ 74,047$ Other Costs 74,047$
Other Finacing Uses -$ -$ -$ 600,000$ Other Finacing Uses 600,000$
1,390,790$ 1,225,679$ 1,670,000$ 2,289,500$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 2017 FY 2018 FY 2019 Budget FY 2020 Budget
River's End Campground and RV Park Department
Summary Comparison of Annual Expenditures
Purchased/Contracted Services Supplies Capital Outlay
Indirect Depreciation Debt Service
Other Costs Other Finacing Uses
23%
14%
10%3%
3%
3%
3%
26%
FY 2020 River's End Campground and RV Park
Expenditure Budget
Personnel Purchased/Contracted Services
Supplies Capital Outlays
Indirect Depreciation
Debt Service Other Costs
Other Finacing Uses
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Short Term Work Program (STWP) Guide
The City of Tybee Island’s Short Term Work Program is under development.
The Short Term Work Program (STWP) is a key implementation tool that outlines the City’s goals over the next five years and s trategies
to achieve them. The STWP is reviewed, updated, and re -adopted annually.
The Short Term Work Program is a five-year plan of actions that the City intends to complete in order to address identified needs and
goals. It will serve as an important implementation tool that allows both City Council and staff to balance and prioritize upcoming
projects, to budget effectively for needs, and to identify key measures of success to assess the City’s performance on the pr ogram. For
citizens, the STWP offers a look ahead at projects and programs the City intends to implement, needed resources, who will be involved in
implementing the projects, etc.
The STWP is a planning document – it is not a budget document. It is a tool used to help develop projects and information for budgets,
but is itself only one component. Any and all cost figures in the STWP are estimates only. The document is a living document and is
always subject to change, as new or different circumstances arise. A project’s inclusion on the STWP does not automatically guarantee
that it will be undertaken. Nor does exclusion from the STWP necessarily mean the City won’t later decide to pursue a project .
Organization of the STWP
The STWP is organized in the following way:
Strategy: The first column on the STWP is entitled Strategy and offers a name and brief description of each project/item.
Schedule: The next section is broken down into 5 columns, each representing one of the five years in the STWP. The
anticipated completion dates for STWP projects are subject to change depending on workload, priorities, funding, etc.
Responsibility: This section defines which group has responsibility for implementing the associated project. As this is the City
of Tybee’s STWP, the City clearly has a large role and is id entified as a responsible party in each of the projects. However,
project implementation often requires a cooperative partnership between two or more parties. When groups are listed in this
section, it is because the City intends to solicit their help.
Estimated Cost: Strategies and projects in the STWP may require anywhere from some staff time, at a minimum, to the range
of millions of dollars. For the purposes of comparing projects and establishing priorities, it is important to have some idea of
what the project might cost or how much the City is willing to allocate toward it. The STWP is not a financial document and
estimated costs should not be interpreted as a budget for each of the specific projects. Estimated costs are for long -range
planning and goal setting only. Specific budgets are developed for the projects (if necessary) as a part of the City’s annual
fiscal budget.
Funding Source: This section projects how the City plans to fund each project. As the City has primary responsibility for the
projects, local funds are used for the majority of the STWP. Local funds typically include the City’s annual operating budget or
capital funds. If the City plans to seek grant money for a project, designated sources may include County and/or State source s.
SPLOST and other capital sources play a large role in funding capital projects.
Success Measure: The final section lists a project-specific measure that will allow the City to evaluate its performance and
determine if a project has been completed, or, in the case of on-going projects, if progress is still being made.
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STWP Example:
The schedule below is an example of how a short-term work program (STWP) worksheet document should look like
based upon the aforementioned