HomeMy Public PortalAbout2022 Budget - WC1.pdf City of Tybee Island, Georgia 2022 Annual Budget Adopted June XX, 2021
Table of Contents DescriptionPage No. Letter of TransmittalPages 1-4City Officials and AdministrationPage 5Summary of Revenues, Expenses & Fund Equity - All Funds Page 6General FundOverviewPage 7Summary of Revenues & ExpendituresPage 8Detailed Revenue Pages 9-11City CouncilPages 13-14Clerk of CouncilPages 15-16City ManagerPages 17-18FinancePages 19-21Information TechnologyPages 23-25Human ResourcesPages 27-28Municipal CourtPages 29-31Police & Code EnforcementPages 33-36Fire & Beach SafetyPages 37-40Public WorksPages 41-44Community DevelopmentPages 45-47Parking ServicesPages 49-51Other UsesPages 53-54Capital FundOverviewPage 55Summary of Revenues & ExpendituresPage 56Itemized List of Capital RequestsPage 57
Table of Contents (continued)
1 Letter of Transmittal Mayor Sessions and the City Council: As you will see in the following pages, the budget process and presentation has changed dramatically from previous years. A budget document should be a transparent document describing the current and ongoing activities of the City; a resource document used by council, employees, residents and visitors of Tybee Island. It includes all governmental and proprietary activities the City is financially accountable for. The City provides the full range of municipal services, including but not limited to; general administration, public safety, beach safety, public parks including street construction and maintenance, refuse collection, water and sewer services, campground services and various recreational activities and events. Preparing the 2022 budget, staff focused their attention on ensuring budget requests aligned with the overall strategic direction of City Council. Staff concentrated on the following areas: Transparency – Align decisions, policies and practices with the mission and values for the master plan and create platforms to communicate the plan and City activities to our residents. Community Enhancement – Protect our natural, cultural and economic resources, to enhance opportunities to develop and maintain needed services and amenities for residents and visitors. Infrastructure – Meet the immediate, short-term and long-term needs of residents, staff and visitors. Financial Stability – Remain prudent stewards of City financial resources and assets while providing quality public services. Disaster Preparedness – Develop a short-term and long-term resiliency plan to include storm preparedness and infrastructure investment that allows the City to quickly recover from natural or man-made disasters. Staff & Operations – Provide effective and efficient services. Make Tybee Island a premier place to work. Focus on excelling in customer service. Policy Development – Ensure a transparent policy process that engages the residents, City Council, and staff.
2 The current budget is presented in a single line format. You will find an overview of each department, including a department description, explanation of services, staffing information, 2022 strategic plan, and a justification page for specific expense line items (if necessary). To better understand the recurring operational costs of the City, management has moved capital purchases to a fund separate from the general fund. Having one-time capital purchases in a separate fund allows for better management of operational costs. Operational costs should be consistent from one year to the next with the exception of new services or changes in personnel. Capital will fluctuate annually depending on the needs of the City. Having capital in a separate fund also allows for multi-year planning for significant purchases. When the fiscal year began in June 2021, no one could have predicted the scale and length to which the Covid-19 pandemic would continue to affect the City. The City froze all capital projects, unfilled positions, and non-mandatory spending as we anticipated lost revenue due to travel and other restrictions. However, as restrictions lightened, the City saw the opposite of what was expected. The number of vehicles entering the island have hit all-time seasonal highs and parking revenue in the month of April is comparable to hot summer days in July. Hotels and STVR’s are booked through the end of the calendar year, and revenue from alcohol and beverage taxes have been higher than usual. As more people visit the Island, revenues will increase from parking and hotel / STVR revenue, but costs will increase as well. Direct costs of more people visiting the island and beaches means more maintenance of public restrooms, more beach garbage collections, more code compliance officers and lifeguards required, and more police officers and first responders ready. It also means higher refuse costs as more garbage from the island is cleared, higher maintenance costs to public facilities and parks as usage increases, and higher maintenance costs to streets and sidewalks as more wear and tear occurs. City staff rose to the challenge of planning the 2022 budget given these ever-changing times. We continue to seek out ideas and strategies that will not only maintain, but improve the infrastructure, financial stability and quality of City services while balancing the large fluctuations of visitors to our small island and the goals set by Council. As an organization, the City is committed to looking forward and planning for the future. The direct additions the City has made in the 2022 budget in response to the growing cost of visitors to the City is as follows: Added four full-time code enforcement positions and created a code enforcement budget for materials and equipment Added three full-time lifeguard / beach safety positions Created an annual public safety STVR fee to capture the additional expense of rising public safety costs Updated the water / sewer cost and rate structure
3 Significant capital projects included in the 2022 budget: Along with the significant capital projects listed, the City also budgeted funds for other capital purchases including; vehicle replacements, software upgrades, generator replacements, parking kiosk upgrades and handhelds, rescue and safety equipment and office equipment. Other Significant Budget Impacts: Wage and cost of living adjustment from approved class and comp study Open positions left unfilled in previous year budget included in current year 7.5% increase in health insurance 16% increase in property and liability insurance Project DescriptionFund BalanceSPLOSTGrantsWater / SewerTotalDPW Yard Pavement 75,000$ -$ -$ -$ 75,000$ Building Improvements - 500,000 - - 500,000 Street Pavement - 200,000 - - 200,000 Stormwater Drainage System Improvements - 407,775 - - 407,775 Beach Area Improvements - 280,000 - - 280,000 Park & Recreation Improvements - 660,000 - - 660,000 Marsh Hen Trail Improvements - 78,205 - - 78,205 Skidaway Dune Monitoring - - 75,000 - 75,000 Rehabilitation of Clarifier #2 - - - 500,000 500,000 Sanitary Sewer System Replacements - - - 1,060,000 1,060,000 Sanitary Sewer Lift Station Replacements - - - 250,000 250,000 Watermain Replacements - - - 312,500 312,500 Water Reuse System Upgrades - - - 100,000 100,000 Total Projects 75,000$ 2,125,980$ 75,000$ 2,222,500$ 4,498,480$ Funding Source
4 The 2022 budget was prepared with the future and the strategic direction of the Council in mind. The City Council, staff and residents alike continue to seek strategies to increase efficiency and cost effectiveness, while providing outstanding service levels in the City. We are confident the 2022 budget places the City in a great financial shape to balance resident and visitor needs and proactively addresses the issues affecting the City of Tybee Island. Respectfully Submitted, Shawn Gillen Jen Amerell Shawn Gillen Jen Amerell City Manager Finance Director
5 City Officials and Administration Shirley Sessions MayorBarry Brown Mayor Pro TemJohn Branigin Council MemberMonty Parks Council MemberSpec Hosti Council MemberNancy DeVetter Council MemberJay Burke Council MemberShawn Gillen City ManagerGeorge ShawAssistant City Manager / Community Development DirectorJan LeViner City ClerkBob Bryson Police ChiefMatt Harrell Fire ChiefJen Amerell Finance DirectorPete Gulbronson City Engineer / Director of InfrastructurePete Ryerson Parking Services DirectorTodd Smith Technology DirectorJamey Rabun Campground DirectorKim Hallstein Court DirectorJaime Spear Human Resource SpecialistEdward Hughes City AttorneyCity CouncilCity Administration
6 Summary of Revenues, Expenses & Fund Equity – All Funds Insert Table When Budget is Approved
7 General Fund The General Fund is the primary operating budget of the City. The General Fund accounts for the financial resources of the City which are not accounted for in any other fund. Principal revenue sources are property taxes, beverage taxes, state and local use tax, business and vacation rental registrations, hotel tax, licenses, permits and parking revenue. The General Fund accounts for expenditures related to the general administration of the City (general government), the protection and safety of people within the City, including police, fire and rescue services, beach safety and code enforcement (public safety), the maintenance and upkeep of infrastructure and City property within the City (public works), the operations of the City’s parking lots and off street parking (parking), as well as providing a sense of community. This section of the budget is organized as follows: 1. General Fund Summary – shows revenues grouped by source and expenditures by function 2. General Fund Detailed Revenues Budget – provides revenue by line item for each major revenue source 3. General Fund Expenditures by Department – shows the detailed expenditures for each department in the General Fund The beginning of each department budget includes a department description, narrative of the services provided by the department, employee payroll and benefits, and any significant changes affecting the specific department budget.
8 General FundSummary of Revenues & Expenditures2019 2020 2021 2021 2021 2022 BudgetActualActualBudgetYTDProjectedBudget% ChangeRevenues:Taxes 4,542,579 4,627,500 4,428,480 3,148,260 4,651,185 4,742,175 7.08%Licenses & Permits 374,075 375,744 350,500 310,951 358,000 908,500 159.20%Intergovernmental Revenue 80,281 111,953 55,000 46,035 50,000 55,000 0.00%Charges for Services 3,901,126 4,329,158 5,144,600 3,452,316 5,054,500 5,325,500 3.52%Fines & Forfeitures 1,428,367 803,852 1,131,000 808,637 975,000 1,030,000 -8.93%Miscellaneous Revenues 259,496 275,011 216,700 153,434 189,942 197,150 -9.02%Other Financing Sources 1,877,942 2,164,387 2,198,214 1,171,585 1,686,136 1,728,600 -21.36%Total General Fund Revenue 12,463,866$ 12,687,605$ 13,524,494$ 9,091,218$ 12,964,763$ 13,986,925$ 3.42%Expenditures:City Council 334,906$ 406,254$ 377,588$ 276,625$ 321,148$ 344,188$ -8.85%Clerk of Coucil 104,132 103,530 110,634 78,392 108,775 122,705 10.91%City Manager 489,843 296,541 371,899 237,691 304,482 268,423 -27.82%Finance 722,421 820,810 830,547 473,239 825,686 818,219 -1.48%Information Technology 679,706 854,126 812,162 516,414 669,384 784,339 -3.43%Human Resources 336,663 332,314 385,707 229,915 402,860 289,584 -24.92%Municipal Court 257,300 254,438 276,706 182,537 258,774 280,132 1.24%Police & Code Enforcement 2,107,074 2,735,736 3,048,573 2,267,431 3,274,254 3,647,999 19.66%Fire & Beach Safety 1,390,498 1,727,045 1,766,634 1,409,993 1,786,634 2,327,469 31.75%Public Works 2,790,568 2,889,819 3,379,092 2,155,937 3,184,604 3,144,377 -6.95%Community Development 652,644 587,838 737,361 511,362 668,940 760,715 3.17%Parking Services 382,837 386,692 484,344 320,319 447,231 485,456 0.23%Other Uses 1,363,169 709,897 943,247 150,938 606,797 713,319 -24.38%Total General Fund Expenditures 11,611,761$ 12,105,040$ 13,524,494$ 8,810,793$ 12,859,569$ 13,986,925$ 3.42%Beginning Fund Balance 9,183,861$ 10,035,966$ 10,780,071$ 10,780,071$ 10,885,265$ Annual Income / (Loss) 852,105 582,565 - 105,194 - Adjustments for accruals - 161,540 - - - Applied Budget Surplus - - - - - Ending Fund Balance 10,035,966$ 10,780,071$ 10,780,071$ 10,885,265$ 10,885,265$
9 General FundDetailed Revenues2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeTaxes 31-1100 General Property Tax 1,825,145$ 1,999,690$ 1,990,000$ 1,160,728$ 2,000,000$ 2,000,000$ 0.50%31-1310 Motor Vehicle Tax (MVT) 9,487 8,462 7,500 23,462 8,400 9,000 20.00%31-1315 MV Title Ad Valorem Tax (TAVT) 107,740 89,968 97,800 70,264 97,800 95,000 -2.86%31-1320 Mobile Home Tax 157 157 150 101 150 150 0.00%31-1340 Recording Tax (Intangibles) 30,265 45,642 30,000 51,432 55,000 40,000 33.33%31-1600 Real Estate Transfer Tax 15,522 17,682 15,000 24,270 25,000 15,000 0.00%31-1710 Franchise Tax - Electric 320,517 321,548 320,000 313,645 320,000 325,000 1.56%31-1750 Franchise Tax - Cable 138,438 139,994 140,000 72,676 140,000 140,000 0.00%31-1760 Franchise Tax - Telephone 6,437 6,075 6,000 2,974 6,000 6,500 8.33%31-3100 Local Option Sales & Use Tax (LOST) 1,396,791 1,334,906 1,200,000 867,556 1,335,000 1,350,000 12.50%31-3103 Energy Excise Tax 23,387 25,589 20,000 16,712 25,000 25,000 25.00%31-4200 Alcoholic Beverage Excise Tax 205,895 190,210 170,000 123,914 170,000 225,000 32.35%31-4300 Local Alcoholic Beverage Tax 174,842 144,827 120,000 104,896 150,000 190,000 58.33%31-6100 Business & Occupational Tax 72,512 74,222 80,000 73,077 75,000 81,000 1.25%31-6200 Insurance Premium Tax 214,810 228,242 230,000 239,810 240,810 240,000 4.35%31-4920 Other Tax 20 20 1,130 1,025 1,025 25 -97.79%31-9900 Penalties & Interest on Delinquent Tax 614 266 900 1,718 2,000 500 -44.44%Total Taxes 4,542,579 4,627,500 4,428,480 3,148,260 4,651,185 4,742,175 7.08%Licenses & Permits32-3000 Regulatory Fees 96,215 102,765 85,000 87,945 95,000 110,000 29.41%32-3101 Building Permits & Inspections 125,416 132,723 124,000 109,525 124,000 130,000 4.84%32-3200 Film Permitting Fee 8,525 6,975 7,000 5,800 7,000 7,000 0.00%32-3912Short-term Vacation Rental (STVR) Registrations116,200 122,850 120,000 98,300 123,000 650,000 441.67%(1)32-3900 Other Licenses & Permits 13,281 8,631 12,100 9,351 8,000 10,000 -17.36%32-4310Penalties/Interest on Delinquent Licenses/Permits14,438 1,800 2,400 30 1,000 1,500 -37.50%Total Licenses & Permits 374,075 375,744 350,500 310,951 358,000 908,500 159.20%Intergovernmental Revenue33-4000 State Governmental Grants 55,281 48,168 55,000 46,035 50,000 55,000 0.00%33-6000Misc Grant25,000 63,785 - - - - 0.00%Total Intergovernmental Revenue 80,281 111,953 55,000 46,035 50,000 55,000 0.00%
10 General FundDetailed Revenues (cont.)2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeCharges for Services34-1400 Printing / Duplication Charges 2,305$ 978$ 2,500$ 2,204$ 2,500$ 2,500$ 0.00%34-2200 Fire Protection Subscriptions 15,185 13,910 14,000 12,014 14,000 20,000 42.86%34-2900 Chatham Co. Salary Reimbursements 81,188 93,722 85,000 71,675 85,000 85,000 0.00%34-4130 Weighscale & Recycling 24,405 28,013 28,000 31,453 35,000 30,000 7.14%34-5416 Parking Revenue 3,736,103 4,167,075 4,978,700 3,318,190 4,900,000 5,150,000 3.44%34-6410 Other Fees 3,215 3,185 1,400 6,780 3,000 3,000 114.29%34-7501 City Facility Rentals 38,725 22,275 35,000 10,000 15,000 35,000 0.00%Total Charges for Services 3,901,126 4,329,158 5,144,600 3,452,316 5,054,500 5,325,500 3.52%Fines & Forfeitures35-1170 Police Fines 760,243 357,266 570,000 287,910 350,000 375,000 -34.21%35-1171 Administrative Citations - - - 61,952 80,000 85,000 100.00%35-1174 Court Costs 268,002 116,710 200,000 105,955 150,000 205,000 2.50%35-1175 Parking Fines 328,219 321,027 352,000 286,530 325,000 350,000 -0.57%35-1900 Other Fines & Forfeitures 71,903 8,849 9,000 66,290 70,000 15,000 66.67%Total Fines & Forfeitures 1,428,367 803,852 1,131,000 808,637 975,000 1,030,000 -8.93%Miscellaneous Revenue36-1000 Investment Income 147,461 96,281 100,000 17,000 25,000 30,000 -70.00%37-1200 Wellness Contribution - 1,000 11,000 10,000 10,000 10,000 -9.09%38-1003 Lease - Shrine Club 1,693 1,732 1,750 1,171 1,750 1,750 0.00%38-1006 Lease - North Beach Grill 66,000 52,145 66,000 44,000 66,000 66,000 0.00%38-1008 Lease - North Beach Concession 14,400 14,400 14,400 9,600 14,400 14,400 0.00%38-9100 Insurance Dividend 20,839 65,987 10,000 47,792 47,792 50,000 400.00%38-9003 Miscellaneous Revenue 9,103 43,466 13,550 23,871 25,000 25,000 84.50%Total Miscellaneous Revenue 259,496 275,011 216,700 153,434 189,942 197,150 -9.02%
11 General FundDetailed Revenues (cont.)2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeOther Financing Sources39-1200 Transfer from other funds 1,819,839 2,145,032 1,611,464 1,168,585 1,683,136 1,713,600 0.00%39-2100 Sale of Capital Assets 58,103 19,355 - 3,000 3,000 15,000 0.00%39-1300 Applied General Fund Reserve - - 586,750 - - - 0.00%Total Other Financing Sources 1,877,942 2,164,387 2,198,214 1,171,585 1,686,136 1,728,600 -21.36%Total General Fund Revenue12,463,866$ 12,687,605$ 13,524,494$ 9,091,218$ 12,964,763$ 13,986,925$ 3.42%Significant Variances Explanation:(1)Includes proposed $400 annual Public Safety fee per short term vacation rental
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13 General Fund: City Council Department Description: The City Council is an elected body, made up of one elected Mayor, and six elected City Council members. Each City Council member is elected to serve a four year term. Council Members are elected at-large and are non-partisan. The City has a staggered election cycle where three seats are up for re-election every two years. The Mayor’s seat is up for re-election every four years. The Council is responsible for appointing the City Manager who serves as the Chief Administrative Officer for the City. Services: Adopt the annual budget, levy taxes, and appropriate funds for the operation of the City; Adopt policies for City operations; Adopt ordinances and resolutions; Appoint and evaluate the performance of the City Manager; Approve contracts for City services and products; Chair and serve on City committees. Personnel: Mayor Mayor Pro Tem Council Members (5)
14 General Fund ExpendituresCity Council - 11002019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Council Salaries 37,200$ 36,000$ 37,200$ 27,900$ 37,200$ 37,200$ 0.00%51-1400 Employee Benefits 8,400 8,100 8,400 6,300 8,400 8,400 0.00%51-2100 Insurance Benefits 444 446 500 402 500 500 0.00%51-2200 FICA Taxes 3,488 3,373 3,488 2,616 3,488 3,488 0.01%Total Personnel 49,532 47,919 49,588 37,218 49,588 49,588 0.00%Services52-1200 Legal 244,809 310,206 300,000 226,042 250,000 250,000 -16.67%52-1204 Ethics Committee 2,647 1,540 3,000 2,440 3,000 1,500 -50.00%52-3500 Travel & Training 18,853 21,193 2,500 183 - 20,000 700.00%(1)52-3600 Dues & Membership 12,351 13,060 14,000 6,632 13,060 14,000 0.00%Total Services 278,660 345,999 319,500 235,297 266,060 285,500 -10.64%Supplies53-1100 Supplies 6,714 12,336 8,500 4,110 5,500 9,100 7.06%Total Supplies 6,714 12,336 8,500 4,110 5,500 9,100 7.06%Total City Council 334,906 406,254 377,588 276,625 321,148 344,188 -8.85%Significant Variances Explanation:(1)Travel & training was significantly reduced for fiscal year 2021 due to COVID-19. Budget replenished for current fiscal year.
15 General Fund: Clerk of Council Department Description: The mission of the Clerk’s office is to fulfill the statutory requirements of election administration; legal notice dissemination; and the preparation and preservation of all official minutes, documents and records of the City. Services: Election administration and election inspector training; Adherence to all election related laws of the State of Georgia and the Federal government; Prepare and maintain City records; Respond to informational requests from the general public, including open record requests; Prepare and publish legal notices to the public; Act as administrator to the City Council. Prepare and maintain minutes of Council meetings. Personnel: Clerk of Council
16 General Fund ExpendituresClerk of Council - 11302019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 60,627$ 61,117$ 59,719$ 46,184$ 61,579$ 67,934$ 13.76%51-1400 Employee Benefits 1,200 1,200 3,900 1,775 2,367 5,600 43.59%51-2100 Insurance Benefits 8,691 8,898 9,831 7,202 9,000 8,850 -9.98%51-2200 FICA Taxes 4,549 4,630 4,827 3,604 4,892 5,625 16.53%51-2400 Retirement 5,254 4,910 6,027 3,582 4,776 3,246 -46.14%Total Personnel 80,321 80,755 84,304 62,347 82,613 91,255 8.25%Services52-1125 Election Expense - 285 2,050 - - 3,250 58.54%52-3500 Travel & Training 6,875 5,245 4,280 750 750 4,500 5.14%52-3600 Dues & Membership 272 314 300 170 300 400 33.33%52-3930 Record Management 75 300 12,500 10,499 10,500 4,800 -61.60%52-3900 Other 2,435 3,870 4,500 2,624 4,000 4,000 -11.11%Total Services 9,657 10,014 23,630 14,043 15,550 16,950 -28.27%Supplies53-1100 Supplies 4,758 3,021 2,700 2,002 2,000 4,500 66.67%53-1700 Other 9,396 9,740 - - - 10,000 100.00%Total Supplies 14,154 12,761 2,700 2,002 2,000 14,500 437.04%(1)Total Clerk of Council 104,132 103,530 110,634 78,392 100,163 122,705 10.91%Significant Variances Explanation:(1)The Youth Council was postponed in fiscal year 2021 due to COVID-19. The Youth Council is expected to be reinstated in current fiscal year.
17 General Fund: City Manager Department Description: The City Manager is responsible for the coordination and oversight of the day-to-day City operations, consistent with the policies established by the City Council. The City Manager facilitates the execution of the City’s programs and initiatives in the most efficient, responsive, and fiscally responsible manner possible. Additionally, the City Manager is responsible for providing recommendations to the City Council necessary to adopt appropriate policy, provide leadership, and establish and organizational system to achieve goals and initiatives. Services: Responsible for all general operations of the City; Conducts annual evaluation of department heads; Carries out policy directives of City Council; Represents the City in intergovernmental matters at the federal, state and county level; Facilitates the implementation of capital improvement plan and long-term strategic plan; Advises City Council on present and future financial, personnel and program needs. Personnel: City Manager Administrative Assistant Strategic Plan 2022 Initiatives: Transparency – Improve communications with citizens by adding additional public meetings with updates on city issues, policies and projects. Community Enhancement – Identify space for TIMA expansion. Infrastructure – Partner with GDOT on Hwy 80 bridge and road improvements. Financial Stability – Continue prudent management of City budget. Disaster Preparedness – Continue discussion with USACE, congressional delegation, and ASBPA on future beach re-nourishment. Staff & Operations – Continue to hire and promote high caliber employees. Policy Development – Expand annual strategic planning.
18 General Fund ExpendituresCity Manager - 13202019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 192,139$ 167,089$ 167,603$ 123,357$ 168,000$ 137,588$ -17.91%51-1300 Overtime 405 78 500 - - - -100.00%51-1400 Employee Benefits 1,200 1,650 3,000 3,790 3,000 5,550 85.00%51-2100 Insurance Benefits 34,116 27,417 37,132 21,568 28,000 22,343 -39.83%51-2200 FICA Taxes 14,126 12,578 13,089 9,574 13,082 10,950 -16.34%51-2400 Retirement 16,287 9,088 14,675 9,773 11,400 6,492 -55.76%Total Personnel 258,273 217,900 235,999 168,062 223,482 182,923 -22.49%(1)Services52-1300 Contract Services 52,708 56,458 108,300 59,001 64,000 64,000 -40.90%52-3500 Travel & Training 4,366 4,644 8,000 908 500 4,000 -50.00%52-3600 Dues & Membership 1,800 1,415 2,500 - 1,500 2,500 0.00%Total Services 58,874 62,517 118,800 59,909 66,000 70,500 -40.66%Supplies53-1100 Supplies 36,956 8,708 17,100 9,720 15,000 15,000 -12.28%Total Supplies 36,956 8,708 17,100 9,720 15,000 15,000 -12.28%Capital 54-1410 Other Capital 135,740 7,416 - - - - 0.00%Total Capital 135,740 7,416 - - - - 0.00%Total City Manager 489,843 296,541 371,899 237,691 304,482 268,423 -27.82%Significant Variances Explanation:(1) Decrease to reflect wages/benefits properly allocated to utility funds.
19 General Fund: Finance Department Description: The Finance Department is responsible for insuring the fiscal integrity of the City through maintenance of all financial records, collections, investments, and distribution of funds. The Finance Department is also responsible for producing relevant financial data needed to make informed decisions about the effective use of our resources, to ensure the safety of City resources through efficient use of internal controls, and to satisfy applicable accounting and financial regulations. Services: Financial transaction processing such as utility billing, accounts receivable billing, accounts payable and payroll processing; Cash management and investment of City funds; Oversight of all financial transactions and processes to ensure compliance with Federal, State and local regulations; Coordination and preparation of the City’s annual budget and continued monitoring of budget to actual results; Responsible for ensuring City accounting records are prepared in accordance with generally accepted accounting principles; Preparation of the City’s financial statements; Preparation of the annual financial statement audit and any compliance audits. Personnel: • Finance Director • Accounts Payable Clerk • Finance Manager • Accounts Receivable Clerk • Payroll & Administrative Assistant Strategic Plan 2022 Initiatives: Transparency – Develop a simplified summary of operating and capital projects budget for public. Infrastructure – Develop debt and fund balance policy in alignment with future capital project needs. Financial Stability – Maintain and manage annual balanced budget. Disaster Preparedness – Develop fund balance policy to ensure adequate fund balance reserves. Staff & Operations – Develop cross-training plan for department employees. Policy Development – Continue budget training with department heads, Mayor and Council.
20 General Fund ExpendituresFinance - 15102019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 79,946$ 93,243$ 195,975$ 96,207$ 128,276$ 225,670$ 15.15%51-1300 Overtime 3,947 21,492 11,000 15,444 20,592 3,715 -66.23%51-1400 Employee Benefits 3,147 2,359 6,900 7,200 9,600 10,924 58.32%51-2100 Insurance Benefits 39,978 45,803 36,410 44,204 58,939 35,739 -1.84%51-2200 FICA Taxes 20,025 22,167 16,592 19,298 25,731 18,382 10.79%51-2400 Retirement 32,151 21,651 16,530 13,686 18,248 16,229 -1.82%Total Personnel 179,194 206,715 283,407 196,039 261,386 310,659 9.62%Services52-1300 Contract Services 87,504 56,666 66,000 46,997 66,000 71,500 8.33%52-3100 Property & Liability Insurance 167,450 264,142 197,800 627 252,800 156,960 -20.65%52-5500 Insurance Deductibles 24,253 27,217 15,000 7,500 15,000 15,000 0.00%52-3300 Advertising - - 4,540 640 1,000 5,000 10.13%(1)52-3500 Travel & Training 20,081 24,595 8,000 464 500 8,000 0.00%52-3600 Dues & Membership 1,080 1,121 1,600 858 500 1,600 0.00%52-3990 Bank Service Charges 219,033 205,093 230,000 208,750 215,000 225,000 -2.17%Total Services 519,401 578,834 522,940 265,836 550,800 483,060 -7.63%Supplies53-1100 Supplies 13,053 6,779 7,450 4,941 4,000 14,000 87.92%(1)53-1600 Equipment 1,803 8,864 3,000 - 2,000 3,000 0.00%53-3220 Postage & Freight 2,670 2,798 13,750 6,423 7,500 7,500 -45.45%(1)Total Supplies 17,526 18,441 24,200 11,364 13,500 24,500 1.24%Capital 54-1410 Other Capital 6,300 16,820 - - - - 0.00%Total Capital 6,300 16,820 - - - - 0.00%Total Finance 722,421 820,810 830,547 473,239 825,686 818,219 -1.48%Significant Variances Explanation:(1) Increase reflects consolidation of multiple departments into one centralized location for generic items like office supplies, advertising and postage.
21 General Fund ExpendituresExpenditure Detail - Finance1300 - Contract Services 1100 - SuppliesAudit 31,000 Banking and security supplies 6,500 County tax administration 25,000 Computer Supplies 2,000 Armored car 15,000 Office Supplies 5,000 Other 500 Other 500 Total 71,500 Total 14,000 3500 - Travel & TrainingGFOA Conference 2,000 GAAP Updates 3,000 Treasury Management Training 1,500 Payroll and AP Training 1,500 Total 8,000 3600 - Dues & MembershipGFOA 500 AICPA 500 Georgia State Organizations 600 Total 1,600
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23 General Fund: Information Technology Department Description: The Information Technology Department is responsible for ensuring the technological integrity of the City through the maintenance and management of all hardware and software equipment and services. Services: Management of all network equipment; Management of all software; Maintenance and support of all City computers; User support for all department level systems; Management of public safety network equipment; Management of technology related contracts. Personnel: IT Director IT Support Specialist (2) Strategic Plan 2022 Initiatives: Transparency – Increase website / social media support and development. Infrastructure – Expansion of cyber security. Financial Stability – Maintain adequate network security. Disaster Preparedness – Continue staff emergency management training and supply management. Staff & Operations – Create helpdesk support specialist. Policy Development – Improving access to public meetings and documents.
24 General Fund ExpendituresInformation Technology - 15352019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 147,362$ 149,356$ 140,035$ 95,417$ 145,000$ 153,736$ 9.78%51-1300 Overtime 2,520 2,915 3,500 1,445 2,000 2,000 -42.86%51-1400 Employee Benefits 6,750 7,000 14,400 5,288 10,000 12,630 -12.29%51-2100 Insurance Benefits 21,864 25,676 27,637 21,086 36,115 22,926 -17.05%51-2200 FICA Taxes 11,817 12,066 11,845 7,714 12,011 12,009 1.38%51-2400 Retirement 12,167 10,674 16,045 10,694 14,259 9,738 -39.31%Total Personnel 202,480 207,687 213,462 141,644 219,384 213,039 -0.20%Services52-1300 Contract Services 389,369 489,587 506,000 311,939 375,000 482,800 -4.58%52-2200 Equipment Maintenance 17,813 14,437 20,000 13,627 10,000 12,500 -37.50%52-2320 Equipment Rental 21,352 22,867 24,000 17,593 24,000 20,000 -16.67%52-3500 Travel & Training 2,212 1,572 1,800 435 500 1,500 -16.67%Total Services 430,746 528,463 551,800 343,594 409,500 516,800 -6.34%Supplies53-1100 Supplies 486 2,807 1,900 80 500 4,500 136.84%53-1600 Equipment 31,234 39,827 45,000 31,096 40,000 50,000 11.11%53-1700 Other 757 984 - - - - 0.00%Total Supplies 32,477 43,618 46,900 31,176 40,500 54,500 16.20%Capital 54-2100 Furniture & Equipment 14,003 19,331 - - - - 0.00%54-1410 Other Capital - 55,027 - - - - 0.00%Total Capital 14,003 74,358 - - - - 0.00%Total Information Technology 679,706 854,126 812,162 516,414 669,384 784,339 -3.43%
25 General Fund ExpendituresExpenditure Detail - Information Technology1000 - Contract ServicesPhone / Internet 226,700 Equipment servicing 26,300 Network contracts 25,500 Website contracts 23,000 Software licenses 104,400 Weather / location software 16,000 Other 60,900 Total 482,800 1100 - SuppliesOffice supplies 2,000 Computer supplies 2,500 Total 4,500 1600 - Small EquipmentComputers & accessories 45,000 Office eqiupment 5,000 Total 50,000
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27 General Fund: Human Resources Department Description: The Human Resource Department’s mission is to strategically support the City’s efforts to attract, retain, and engage a talented and efficient workforce. Services: Administers all employee benefit plans; Oversees recruitment and hiring of all new employees; Management of employee on-boarding process; Management of all employee discipline cases; Employee record maintenance; Oversees employee termination and ethics violations. Personnel: Human Resource Specialist Strategic Plan 2022 Initiatives: Transparency – Develop internal employee newsletter and employee communication portal. Financial Stability – Monitor current salary and benefit information. Disaster Preparedness – Continue staff emergency management training and access to information. Staff & Operations – Continue and expand employee training opportunities.
28 General Fund ExpendituresHuman Resources - 15402019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 76,736$ 78,148$ 74,136$ 74,853$ 100,000$ 52,758$ -28.84%51-1400 Employee Benefits 3,115 3,000 3,900 2,550 3,900 3,079 -21.05%51-2100 Insurance Benefits 8,743 8,973 9,858 4,421 8,500 10,805 9.61%51-2200 FICA Taxes 6,031 6,123 6,312 5,862 7,948 4,271 -32.34%51-2400 Retirement 6,261 5,531 6,420 4,696 6,261 3,246 -49.44%Total Personnel 100,886 101,775 100,626 92,382 126,610 74,159 -26.30%(1)Services52-1300 Contract Services 11,675 23,480 46,550 32,621 46,550 30,000 -35.55%52-2700 Workers Compensation Insurance 213,210 192,766 194,331 83,412 195,000 141,225 -27.33%52-3500 Travel & Training 1,769 1,822 2,400 - - 2,400 0.00%52-3600 Dues & Membership 321 524 1,200 183 500 1,200 0.00%52-2900 Employee Wellness & Benefit Programs 5,602 6,490 34,400 20,411 30,000 34,400 0.00%Total Services 232,577 225,082 278,881 136,627 272,050 209,225 -24.98%Supplies53-1100 Supplies 1,307 3,735 3,200 202 3,200 3,200 0.00%53-1700 Other 1,893 1,722 3,000 704 1,000 3,000 0.00%Total Supplies 3,200 5,457 6,200 906 4,200 6,200 0.00%Total Human Resources 336,663 332,314 385,707 229,915 402,860 289,584 -24.92%Significant Variances Explanation:(1) Decrease to reflect wages/benefits properly allocated to utility funds.
29 General Fund: Municipal Court Department Description: Municipal Court has jurisdiction over alleged infractions of the City code. These non-criminal violations are punishable by forfeiture set by the State or City Council. Such infractions include traffic and other non-criminal code violations. 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 Island community safer. Services: Schedule all court appearances; Prepare case files for the City Attorney; Answer questions from the public defendants and attorneys regarding court appearances, monies owed and general court proceedings; Apply payments efficiently and with accuracy; Maintain records. Personnel: Court Director Court Clerk Assistance Court Clerk Strategic Plan 2022 Initiatives: Transparency – Continue adjudication study to ensure fair and equitable practices. Financial Stability – Staying current with Georgia state laws governing municipal courts. Disaster Preparedness – Develop procedures to continue court proceedings remotely. Staff & Operations – Continue staff development and training. Policy Development – Develop and recommend municipal court policies.
30 General Fund ExpendituresMunicipal Court - 26502019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 161,259$ 163,320$ 164,750$ 114,331$ 165,000$ 170,316$ 3.38%51-1300 Overtime 3,037 444 2,000 81 1,500 1,200 -40.00%51-1400 Employee Benefits 2,079 3,882 5,100 5,845 5,100 11,270 120.98%51-2100 Insurance Benefits 29,435 30,096 32,194 21,657 28,297 26,375 -18.07%51-2200 FICA Taxes 12,577 12,647 13,147 9,046 13,127 13,983 6.36%51-2400 Retirement 8,552 9,493 13,965 9,309 13,000 9,738 -30.27%Total Personnel 216,939 219,882 231,156 160,269 226,024 232,882 0.75%Services52-1300 Contract Services 14,567 10,958 11,000 8,308 11,000 12,800 16.36%52-1101 Judge 2,400 2,400 2,400 1,800 2,400 2,400 0.00%52-1211 Attorney(s) 10,419 12,770 19,500 7,812 13,000 19,700 1.03%52-3500 Travel & Training 3,180 4,123 6,000 684 1,000 4,000 -33.33%52-3600 Dues & Membership 308 333 500 370 350 550 10.00%Total Services 30,874 30,584 39,400 18,974 27,750 39,450 0.13%Supplies53-1100 Supplies 9,487 3,972 6,150 3,294 5,000 7,800 26.83%Total Supplies 9,487 3,972 6,150 3,294 5,000 7,800 26.83%Total Municipal Court 257,300 254,438 276,706 182,537 258,774 280,132 1.24%
31 General Fund ExpendituresExpenditure Detail - Municipal Court1000 - Contract ServicesInerpreter 800 Armored car 11,000 Miscellaneous 1,000 Total 12,800 1100 - SuppliesPostage 1,000 Uniforms 600 Books 700 Food supplies - custody 500 Commerical shredder 1,500 Office supplies 3,500 Total 7,800 1211 - AttorneysPublic Defender 12,500 Assistant District Attorney 7,200 Total 19,700
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33 General Fund: Police & Code Enforcement Department Description: The City of Tybee Police Department strives to promote impartial, ethical and professional law enforcement services in an efficient and effective manner. The Department provides services which contribute to the preservation of life, the protection of property, and the general safety of the community. The Department works cooperatively with members of the community to preserve peace, reduce fear, and ensure the safety and protection of those who reside, work and visit Tybee. Services: 24 hour / 7 day a week patrol services; Detection, apprehension, and prosecution of violators and offenders of local, state, and federal laws; Conduct complex criminal investigations; Directed patrol; Accident investigation; Crime prevention; Code enforcement. Personnel: • Chief • Corporals (3) • Code Enforcement Officers (8) • Majors (2) • Senior Patrol Officers (2) • Captain • Officers (11) • Lieutenants (3) • Administrative Assistant • Sergeants (6) • Jailer (1.5) Strategic Plan 2022 Initiatives: Transparency – Increase website / social media presence and development. Community Enhancement – Continue to improve traffic flow and safety during peak times. Infrastructure – Continue to promote peaceful environment by maintaining highly visible presence in business district. Financial Stability – Continue to invest in technology to stabilize costs. Disaster Preparedness – Develop procedures and procurement of equipment to ensure services continue. Staff & Operations – Continue to recruit and hire high caliber officers and support continued education and training. Policy Development – Continued review of local ordinances to ensure compliance with state law.
34 General Fund ExpendituresPolice & Code Enforcement - 32102019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 1,121,130$ 1,423,141$ 1,591,001$ 1,245,306$ 1,960,408$ 2,016,844$ 26.77%51-1200 Part-time / Seasonal Wages 108,439 113,863 100,004 93,844 100,000 22,721 -77.28%51-1300 Overtime 100,222 131,159 120,000 80,509 100,000 111,000 -7.50%15-1400 Employee Benefits 12,796 11,324 39,300 8,130 13,000 81,703 107.90%15-2100 Insurance Benefits 226,336 278,759 353,886 238,224 300,000 378,919 7.07%15-2200 FICA Taxes 102,426 128,282 141,548 109,069 165,271 170,769 20.64%15-2400 Retirement 105,647 109,999 121,034 80,690 100,000 135,888 12.27%Total Personnel 1,776,996 2,196,527 2,466,773 1,855,772 2,738,679 2,917,844 18.29%(1)Services52-1300 Contract Services 44,712 88,275 111,500 64,720 90,000 230,000 106.28%(2)52-1195 Code Enforcement - - - - - 43,000 100.00%(3)52-2201 Building Maintenance 7,850 8,353 8,375 6,629 5,000 10,000 19.40%52-2200 Vehicle / Equipment Maintenance 3,409 3,296 5,000 4,248 5,000 5,000 0.00%52-2320 Vehicle / Equipment Lease(s) 5,136 102,809 100,000 73,917 105,000 185,000 85.00%(4)52-3500 Travel & Training 48,651 47,474 41,000 17,116 15,000 41,630 1.54%52-3600 Dues & Membership 2,897 4,651 3,100 1,824 3,100 3,975 28.23%Total Services 112,655 254,858 268,975 168,454 223,100 518,605 92.81%Supplies53-1100 Supplies 36,834 41,276 40,850 31,797 40,000 41,550 1.71%53-1115 Amunition 8,339 8,779 10,050 7,212 9,050 10,300 2.49%53-1600 Equipment 101,434 64,024 105,000 77,024 106,500 96,000 -8.57%53-1270 Fuel 65,116 47,229 60,000 32,430 60,000 60,000 0.00%53-1700 Other 2,932 1,814 3,625 3,561 3,625 3,700 2.07%Total Supplies 214,655 163,122 219,525 152,024 219,175 211,550 -3.63%
35 General Fund ExpendituresPolice & Code Enforcement - 3210 (continued)2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeCapital 54-2100 Vehicles & Equipment 2,768 121,229 93,300 91,181 93,300 - -100.00%Total Capital 2,768 121,229 93,300 91,181 93,300 - -100.00%Total Police & Code Enforcement 2,107,074 2,735,736 3,048,573 2,267,431 3,274,254 3,647,999 19.66%Significant Variances Explanation:(1) Increase is a result of the approved wage adjustment from approved Class & Comp study, and addition of four code enforcement officers. (2) Increase is a result of the annual operating and data storage costs associated with officer body camera's.(3) This is the first full budget year of costs associated with running code compliance for the City,(4) Increase is a result of adding eleven vehicles to enterprise annual lease.
36 General Fund ExpendituresExpenditure Detail - Police & Code Enforcement1000 - Contract Services 1100 - SuppliesEquipment Services 33,000 Protective gear 8,550 Bodycamera's 81,500 Uniform & accessories 22,000 Georgia power camera's 67,000 Other 11,000 Savannah Professional Maintenance 9,000 Total 41,550 Custodial 9,000 Other 30,500 Total 230,000 1195 - Code Enforcement 1600 - EquipmentAnimal services equipment 1,500 Investigations 3,500 Contract services 9,200 Radios 27,500 Travel & training 5,800 Handhelds 4,500 Dues & memberships 700 Sallyport 5,500 Supplies & uniforms 15,800 Other 25,000 Equipment 10,000 Safety equipment 30,000 Total 43,000 Total 96,000 3500 - Travel & TrainingHotels & travel 11,000 Conferences & academy (FBI, GACP, POAG) 20,680 Firearm training 7,450 Physicals 2,500 Total 41,630
37 General Fund: Fire & Beach Safety Department Description: Tybee Island Fire Department is a Fire / Rescue combination department that provides emergency services to the City of Tybee Island, Spanish Hammocks, Chimney Creek, DAV Island, USCG Station Tybee, and Fort Pulaski. The Fire Department is dedicated to protecting lives and property through excellence in fire protection, emergency medical services, rescue, education, disaster management, and treating customers with compassion and respect. The Department is also responsible for the lifeguard program and beach safety. Services: 24 hour / 7 day a week fire suppression services; 24 hour / 7 day a week first responder services; 24 hour / 7 day a week water rescue response; Management of seasonal beach lifeguard program; Management of ISO Class rating (current rating 4 on scale of 1 -10); Emergency Management Personnel: • Chief • Firefighters (12.7) • Special Operations Chief • Lifeguard / Safety Officers (3) • Lieutenants (3) • Seasonal Lifeguards • Sergeants (3) • Beach Safety Coordinator / Firefighter Strategic Plan 2022 Initiatives: Transparency – Increase website / social media presence and development. Community Enhancement – Partner with local restaurants and businesses on CPR education and training. Infrastructure – Implement long-term replacement program for fire and rescue equipment. Financial Stability – Continue to research and apply for public safety grants. Disaster Preparedness – Design training programs specifically directed toward disaster response. Staff & Operations – Continue to promote staff growth and development through training and goal setting. Policy Development – Development of standard operating policies on personnel responsibilities, code of conduct, and disaster response.
38 General Fund ExpendituresFire & Beach Safety - 35102019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 495,754$ 640,894$ 622,902$ 611,922$ 740,896$ 1,056,873$ 69.67%51-1200 Part-time / Seasonal Wages 302,401 348,101 357,802 235,871 343,871 387,369 8.26%51-1300 Overtime 76,157 97,513 85,000 104,334 95,000 90,000 5.88%15-1400 Employee Benefits 5,305 10,506 77,200 13,688 23,000 83,500 8.16%15-2100 Insurance Benefits 114,652 119,212 192,612 137,520 178,000 208,008 7.99%15-2200 FICA Taxes 66,883 83,847 87,738 73,894 92,012 123,756 41.05%15-2400 Retirement 37,545 18,616 29,230 19,487 33,406 68,163 133.20%15-2500 Firefighters Pension Fund 2,715 5,050 6,000 2,925 6,000 6,000 0.00%Total Personnel 1,101,412 1,323,739 1,458,484 1,199,641 1,512,185 2,023,669 38.75%(1)Services52-2200 Vehicle & Equipment Maintenance 25,307 35,027 53,000 11,140 23,000 43,500 -17.92%52-2201 Building Maintenance 10,028 7,164 10,000 6,781 10,000 15,000 50.00%52-2320 Vehicle Lease(s) 2,000 5,652 6,800 5,627 6,800 6,800 0.00%52-3500 Travel & Training 10,884 19,567 36,500 23,059 30,000 39,500 8.22%52-3600 Dues & Membership - - 1,000 1,000 1,000 7,500 650.00%(2)52-3900 Other - Contract Services 23,227 28,806 - - - - 0.00%Total Services 71,446 96,216 107,300 47,607 70,800 112,300 4.66%Supplies & Other Items53-1100 Supplies 76,965 78,720 91,650 61,772 91,650 73,500 -19.80%53-1104 Emergency Management 3,492 12,974 37,000 33,062 37,000 43,500 17.57%(3)53-1600 Equipment 11,978 21,686 29,525 26,901 29,525 63,500 115.07%(4)53-1270 Fuel 6,471 6,653 7,200 4,913 7,000 7,500 4.17%53-1700 Other 10,829 800 3,500 1,123 3,500 3,500 0.00%Total Supplies 109,735 120,833 168,875 127,771 168,675 191,500 13.40%
39 General Fund Expenditures Fire & Beach Safety - 3510 (continued)2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeCapital 54-2100 Vehicles & Equipment 107,905 186,257 31,975 34,974 34,974 - -100.00%Total Capital 107,905 186,257 31,975 34,974 34,974 - -100.00%Total Fire & Beach Safety 1,390,498 1,727,045 1,766,634 1,409,993 1,786,634 2,327,469 31.75%Significant Variance Explanation:(1)(2)Includes all the costs associated with the new required training platform for State/ISO/EMS standards.(3)(4)Increase is a result of the approved wage adjustment from Class & Comp study, and inclusion of supervisor position that was not included in previous budget. Current year budget also includes four new lifeguard/safety officers. Retirement is calculated on previous year earnings, with growth in department an increase was expected this current budget year.In years past, budget amendments were approved for emergency management materials. Going forward, we will budget an annual amount of supplies to have on hand due to the high likelihood of use, consistent with Council's goals and objectives.In the previous budget year, the purchase of needed water equipment was delayed due to the COVID-19 financial hardship, included in current year.
40 General Fund ExpendituresExpenditure Detail - Fire & Beach Safety2200 - Vehicles / Equipment Maintenance 1600 - EquipmentWater Craft Maintenance 5,000 Replacement of saws, radios, other non-operational equipment 20,000 Club Cars 3,500 Water Rescue Equipment 15,000 Apparatus / Equipment Servicing and Testing 35,000 Protective Gear 28,500 Total 43,500 Total 63,500 3500 - Travel / Training 1300 - OtherClasses for continuing education/certification 19,500 Volunteer Appreciation 3,500 Physical (St. Joseph-Fit for Duty) 20,000 Total 3,500 Total 39,500 1100 - SuppliesUniform & Accessories 18,500 Medical & First Aid 10,000 Burn Building Materials & Modifications 10,000 Station Supplies Fire and Beach Safety (Daily Operation) 35,000 Total 73,500 1104 - Emergency ManagementHurricane supplies (sand, sandbags, vehicle rentals, etc) 20,000 Standard supplies (tarps, containers, travel bags, etc) 5,000 Small equipment (VHF aviation radio, handheld radios for rescue operations)8,500 Vehicle / equiment maintenance (command vehicles, city generators)10,000 Total 43,500
41 General Fund: Public Works Department Description: The Department of Public Works is responsible for providing residents with a wide array of services that includes; solid waste and recycling collection, street maintenance, management of City’s parks and recreation areas including beach clean-up, sanitary and stormwater, water distribution, street light maintenance, City’s vehicle and equipment maintenance; planning, design, and construction management of capital and annual infrastructure improvements, ensuring all regulatory requirements are met. Services: Solid waste collection including refuse, recycling, and yard waste; Parks and greenspace maintenance and beautification; Maintain traffic signals and street lighting systems; Conduct vehicle fleet and equipment maintenance for Public Works Department, Police Department, Parking Services; Conduct maintenance for City buildings and other facilities; Maintain staffing for 24 hour / 7 day a week stand-by efforts; Develop, recommend, and implement capital improvement programs and projects. Personnel: • Engineer / Director of Infrastructure • Building Maintenance Worker (2) • Division Director (2) • Heavy Equipment Operator (2) • Crew Leader (4) • Recycling Coordinator • Foreman (4) • Laborer (11) • Mechanic • Administrative Assistant Strategic Plan 2022 Initiatives: Transparency – Improve communication to residents and visitors of the Island. Community Enhancement – Continue public space maintenance and upgrades. Infrastructure – Implement capital projects plan and continue to develop long-term improvement programs. Financial Stability – Manage project budgets in fiscally responsible manner. Disaster Preparedness – Design training programs specifically directed toward disaster response. Staff & Operations – Continue to promote staff growth and development through training and certification.
42 General Fund ExpendituresPublic Works - 42102019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 898,828$ 1,005,135$ 1,125,961$ 897,322$ 1,196,429$ 1,202,419$ 6.79%51-1300 Overtime 46,529 77,148 75,000 34,285 50,000 60,000 -20.00%15-1400 Employee Benefits 13,523 15,900 39,450 20,484 25,000 51,655 30.94%15-2100 Insurance Benefits 234,014 250,698 315,052 220,441 295,000 280,499 -10.97%15-2200 FICA Taxes 73,028 83,624 94,891 72,449 97,264 100,525 5.94%15-2400 Retirement 98,474 71,488 72,238 48,158 64,211 94,129 30.30%Total Personnel 1,364,396 1,503,993 1,722,592 1,293,139 1,727,904 1,789,227 3.87%Services52-1300 Contract Services 190,973 110,066 134,100 86,897 110,000 162,500 21.18%(1)52-1235 Beach Maintenance 16,006 10,053 23,000 - - 17,500 -23.91%52-2111 Refuse & Recycling 83,545 118,291 138,000 96,106 130,000 185,000 34.06%(2)52-2140 Landscaping 250 590 2,000 - 2,000 125,000 6150.00%(3)52-2200 Vehicle & Equipment Maintenance 107,969 97,774 104,700 62,943 100,000 136,000 29.89%(4)52-2201 Building & Infrastructure Maintenance 74,382 72,616 80,000 33,061 75,000 100,000 25.00%(6)52-2320 Vehicle / Equipment Lease(s) - 2,797 77,655 59,655 77,655 166,400 114.28%(7)52-3500 Travel & Training 8,382 9,826 12,600 - - 7,500 -40.48%52-3600 Dues & Membership 1,520 820 2,000 687 1,000 500 -75.00%52-3900 Other 2,639 - - - - - 0.00%Total Services 485,666 422,833 574,055 339,349 495,655 900,400 56.85%Supplies & Other Items53-1100 Supplies 79,220 119,996 233,400 112,285 125,000 131,750 -43.55%53-1230 Utilities 235,140 245,455 263,000 186,793 250,000 265,000 0.76%53-1600 Equipment 30,482 45,993 68,850 54,916 68,850 18,000 -73.86%53-1270 Fuel 35,454 32,434 33,000 23,656 33,000 40,000 21.21%Total Supplies 380,296 443,878 598,250 377,650 476,850 454,750 -23.99%
43 General Fund ExpendituresPublic Works - 4210 (continued)2019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeCapital 54-1315 Buildings 62,150 53,542 296,200 76,652 296,200 - -100.00%54-2100 Vehicles & Equipment 143,983 235,506 38,695 37,194 38,695 - -100.00%54-1410 Infrastructure 354,077 230,067 149,300 31,953 149,300 - -100.00%Total Capital 560,210 519,115 484,195 145,799 484,195 - -100.00%Total Public Works 2,790,568 2,889,819 3,379,092 2,155,937 3,184,604 3,144,377 -6.95%Significant Variances Explanation:(1)Increase is due to a more aggressive tree trimming program and engineer services for the multiple projects projected this budget year.(2)Landfill costs have increased as well as the amount of trash collected.(3)Included in this increase is new maintenance on medians, welcome sign, ditch maintenance and DPW yard per master plan. This maintenancewill be included in budget years going forward.(4)The majority of fleet vehicles are older and required more maintenance and repairs. As the City replaces older vehicles with leases vehicles, repair and maintenance should decrease.(5)Increase is needed to address the electrical upgrades and building repairs on City owned property, including fencing.(6)Increase in current year is for six new leased vehicles to replace old vehicles retired. Annual lease amount will continue to increase annually as moreof the fleet is transferred to lease program.
44 General Fund ExpendituresExpenditure Detail - Public Works 1000 - Contract Services 3500 - Travel & TrainingTree Trimming 35,000 CDL 1,500 Stormwater Management 65,000 Confined space entry 3,000 Pest Control 20,000 Continuing education 3,000 Engineer /Architect 35,000 Total 7,500 Custodial Services 7,500 Total 162,500 1235 - Beach Maintenance 1100 - SuppliesCrossover maintenance 5,000 Public Restrooms (toilet paper, soap, bleach) 60,000 Beach signs 5,000 Gravel, signs, paper, lumber, paper 30,000 Refuse & recycling bins 7,500 Yard / maintenance supplies 15,000 Total 17,500 Office supplies 5,000 Outdoor supplies (bug spray, sunscreen, first aid) 6,500 2201 - Buildings & Infrastructure Maintenance Uniforms 15,250 DPW Bathrooms 25,000 Total 131,750 City Hall electrical 25,000 Median irrigation system 20,000 Park fences 20,000 Other miscealleous maintenance 10,000 Total 100,000 2320 - Leased Vehicles 1600 - Equipment6 Fleet Vehicles 43,200 Chainsaws, weed whackers, leaf blowers, 9,500 Garbage Truck 50,000 Safety equipment 8,500 Street Sweeper 73,200 Total 18,000 Total 166,400
45 General Fund: Community Development Department Description: The mission of the Community Development Department is to promote maintenance of property values and quality of physical environment throughout the City through the development and administration of comprehensive zoning, building and related codes, and land use planning. Also to advance economic growth and promote the City’s role as a visitor destination through a dynamic, vibrant, and walkable downtown areas while preserving the City’s character and appearance. Services: Approve and inspect permits and licenses related to building, occupancies, and land use; Perform plan exam and site plan reviews; Enforce City codes related to zoning, housing, building and nuisance items; Inform and assist new business occupancies; Management of Mainstreet and South Beach District; Personnel: Assistant Manager / Community Development Director Better Hometown Coordinator Business License / STVR Coordinator Facilities / Special Events Coordinator Administrative Assistant Business License Clerk Strategic Plan 2022 Initiatives: Transparency – Improve communication to residents for zoning and permit procedures. Community Enhancement – Examine opportunities and create a business development plan. Financial Stability – Manage current fee structure and develop revenue plan. Disaster Preparedness – Design training programs specifically directed toward disaster response. Staff & Operations – Continue to promote staff growth and development with training and continued education. Policy Development – Review and establish standards for historic districts and designations.
46 General Fund ExpendituresCommunity Development - 72202019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 206,591$ 236,840$ 243,813$ 182,170$ 260,893$ 273,309$ 12.10%51-1200 Part-time / Seasonal Wages 495 3,593 15,444 10,218 13,000 22,721 47.12%51-1300 Overtime 1,076 1,291 3,000 733 750 1,000 -66.67%51-1400 Employee Benefits 4,407 4,545 9,900 8,870 9,900 19,320 95.15%51-2100 Insurance Benefits 46,450 44,032 55,793 37,752 50,336 43,836 -21.43%51-2200 FICA Taxes 16,175 18,775 20,821 15,579 21,010 24,200 16.23%51-2400 Retirement 14,232 20,232 17,410 11,607 15,000 16,229 -6.78%Total Personnel 289,426 329,308 366,181 266,929 370,890 400,615 9.40%(1)Services52-1300 Contract Services 244,421 131,399 190,550 161,522 190,550 215,000 12.83%52-1250 Beach Task Force 30,953 48,000 42,000 32,000 42,000 48,000 14.29%52-1260 South Beach District 20,000 27,707 65,500 29,487 30,000 30,000 -54.20%52-1265 Mainstreet 60,066 43,154 61,300 18,521 30,000 60,000 -2.12%52-3500 Travel & Training 803 1,232 4,500 - - 4,500 0.00%52-3600 Dues & Membership 972 551 830 509 500 600 -27.71%Total Services 357,215 252,043 364,680 242,039 293,050 358,100 -1.80%Supplies & Other Items53-1100 Supplies 6,003 5,529 6,000 2,394 5,000 1,500 -75.00%53-1600 Equipment - 958 500 - - 500 0.00%Total Supplies 6,003 6,487 6,500 2,394 5,000 2,000 -69.23%Total Community Development 652,644 587,838 737,361 511,362 668,940 760,715 3.17%Significant Variances Explanation:(1) Increase is a result of approved wage adjustment from class & comp study.
47 General Fund ExpendituresExpenditure Detail - Community Development1000 - Contract ServicesHOST Code Compliance 125,000 Tybee Visitor Study 15,000 Inspections 50,000 Engineer review 25,000 Total 215,000 3600 - Dues & MembershipASFPM 200 APA 200 Main Street 200 Total 600 1100 - SuppliesOffice supplies 1,000 Printing 500 Total 1,500
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49 General Fund: Parking Services Department Description: Parking Services is responsible for collecting payments from all City parking meters, kiosks, annual decal sales and parking app sales. Parking Services accounts for all the expenses associated with administering and enforcing parking regulations. Services: Coordination of various daytime on-street parking and parking lots needs; Issuing of seasonal parking permits; Maintenance of change machines and meter maintenance; Processing of payments; Personnel: Parking Services Supervisor Assistant Parking Services Supervisor Parking Services Assistant (1.64) Seasonal Parking Enforcement Strategic Plan 2022 Initiatives: Transparency – Improve parking communication to visitors. Community Enhancement – Examine opportunities for parking growth and payment development. Financial Stability – Manage parking fee structure based on revenue trends. Disaster Preparedness – Design training programs specifically directed toward disaster response. Staff & Operations – Continue to recruit and develop high caliber staff.
50 General Fund ExpendituresParking Services - 75642019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangePersonnel51-1100 Salaries & Wages 97,622$ 101,092$ 98,887$ 80,606$ 100,000$ 138,080$ 39.63%51-1200 Part-time / Seasonal Wages 94,719 93,956 122,864 90,848 103,480 101,572 -17.33%51-1300 Overtime 2,026 2,127 1,500 1,437 1,500 1,500 0.00%51-1400 Employee Benefits 1,200 1,500 4,200 900 1,500 4,640 10.48%51-2100 Insurance Benefits 20,815 21,291 22,660 17,181 29,453 21,019 -7.24%51-2200 FICA Taxes 14,961 15,201 17,400 13,297 15,681 9,738 -44.03%51-2400 Retirement 9,280 8,221 8,906 5,937 8,500 21,080 136.69%Total Personnel 240,623 243,388 276,417 210,206 260,114 297,629 7.67%(1)Services52-1300 Contract Services 62,913 63,982 75,700 60,553 65,000 70,200 -7.27%52-2200 Equipment Maintenance 31,546 33,807 80,000 17,953 80,000 57,500 -28.13%52-2320 Vehicle / Equipment Lease(s) 299 4,485 5,000 3,362 5,000 5,000 0.00%52-3500 Travel & Training 359 - 2,000 2,069 2,000 2,000 0.00%52-3600 Dues & Membership 117 44 117 - 117 117 0.00%52-3900 Other - - - - - - 0.00%Total Services 95,234 102,318 162,817 83,937 152,117 134,817 -17.20%Supplies & Other Items53-1100 Supplies 26,845 12,176 25,110 10,281 15,000 25,110 0.00%53-1270 Fuel 5,135 3,162 5,000 2,669 5,000 5,000 0.00%53-1600 Equipment 15,000 9,359 15,000 13,226 15,000 15,000 0.00%53-1700 Other - - - - - 7,900 0.00%Total Supplies 46,980 24,697 45,110 26,176 35,000 53,010 17.51%Capital 54-1410 Other Capital - 16,289 - - - - 0.00%Total Capital - 16,289 - - - - 0.00%Total Parking Services 382,837 386,692 484,344 320,319 447,231 485,456 0.23%Significant Variances Explanation:(1) Includes addition of one full-time employee.
51 General Fund ExpendituresExpenditure Detail - Parking1000 - Contract ServicesAmano Quarterly 45,600 Duncan - CivicSmart 13,200 Penn Credit 11,400 Total 70,200 2200 - Equipment MaintenanceUI Boards / CPU PCB 16,950 Printers 18,750 Card Readers / Coin Entry 17,250 Office equipment 4,550 Total 57,500 1100 - SuppliesSupplies & Materials 16,260 Decals 5,125 Uniforms 850 Signs 2,875 Total 25,110 1600 - Small EquipmentMachine parts 10,000 Other 5,000 Total 15,000
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53 General Fund: Other Uses Department Description: Other Uses represent items which are non-departmental specific, but for accounting purposes are segregated due to their nature. These include, but are not limited to: • Non-Profit Agencies. This represents the annual amount requested and awarded to local non-profit agencies. • YMCA. This amount represents the annual payment to the Tybee Island YMCA. • Contingency. When necessary, this amount represents a budget amount to be used on unspecific items. • Transfers to Other Funds. Transfers to other funds represents an annual supplement transferred from the General Fund to the E911 fund and Solidwaste fund to balance the deficit in their operating budgets.
54 General Fund ExpendituresOther Uses - 90002019 2020 2021 3/31/21 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeOther 57-2000 Non-Profit Agencies 159,933$ 225,399$ 120,567$ 24,600$ 120,567$ 133,245$ 10.52%52-3850 YMCA 168,450 168,450 168,450 126,338 168,450 168,450 0.00%61-1000 Contingency - - 224,400 - - - -100.00%61-1001 Transfers to other Funds 1,034,786 316,048 429,830 - 317,780 411,624 -4.24%Total Other 1,363,169 709,897 943,247 150,938 606,797 713,319 -24.38%Total Other Uses 1,363,169 709,897 943,247 150,938 606,797 713,319 -24.38%Total General Fund Expenditures 11,611,761$ 12,105,040$ 13,524,494$ 8,810,793$ 12,859,569$ 13,986,925$ 3.42%General Fund ExpendituresExpenditure Detail - Other Financing Uses2000 - Non-Profit AgenciesFresh Air Home 1,400 Tybee Island Maritime Academy 30,000 Tybee Beautification 1,770 Tybee Arts Association 10,000 Yeepies 575 Friends of Tybee Post Theater 20,000 American Legion 12,500 Tybee MLK 2,000 Marine Science Center 25,000 Friends of Cockspur Lighthouse 30,000 Total 133,245
55 Capital Fund The majority of the City’s capital purchases are infrastructure projects, building renovations or larger vehicle and equipment purchases that are not SPLOST or Utility fund related. These non-routine purchases deemed to be one-time expenditures and not SPLOST or Utility Fund related are accounted for in the Capital Fund. These purchases are financed through either current year General Fund budget surplus or General Fund unreserved fund balance. In previous years, all capital purchases were accounted for in the General Fund operating budget. To better understand the recurring operational costs of the City, management has separated capital purchases from the general fund. In order to effectively manage the replacement of these items, the condition, estimated useful life, and anticipated replacement dates for each asset will be reviewed by department heads each year. Based on this input, these items are then prioritized and incorporated in the annual capital budget in a way that attempts to manage the annual funding levels needed to replace these assets in a fiscally sustainable manner. Capital Asset Policy: Capital assets are defined by the City as assets with an initial cost of more than $5,000 for general capital assets and infrastructure assets, and an estimated useful life in excess of two years. All capital assets are valued at historical cost or estimated historical cost if actual amounts are unavailable.
56 Fund 215 - Capital FundSummary of Revenues & Expenditures 2019 2020 2021 2021 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeOther Financing Sources39-1201 Transfer from General Fund balance - - - - - - 100.00%Fund Balance - - - - - 800,000 100.00%Total Other Financing Sources - - - - - 800,000 100.00%Total Capital Fund Revenues-$ -$ -$ -$ -$ 800,000$ 100.00%2019 2020 2021 2021 2021 2022 BudgetAccountAccount NameActualActualBudgetYTDProjectedBudget% ChangeCapital54-1315 Buildings -$ -$ -$ -$ -$ 75,000$ 100.00%Site Improvements - - - - - 125,000 100.00%Vehicles - - - - - 50,000 100.00%Equipment - - - - - 470,000 100.00%Infrastructure - - - - - 80,000 100.00%Total Capital - - - - - 800,000 100.00%Total Capital Fund Expenditures-$ -$ -$ -$ -$ 800,000$ 100.00%Beginning Fund Balance -$ -$ -$ -$ -$ Annual Income / (Loss) - - - - - Applied Budget Surplus - - - - - Ending Fund Balance -$ -$ -$ -$ -$ Summary of RevenuesSummary of Expenditures
57 Fund 215 - Capital FundItemized List of Capital RequestsDescriptionAmountCity HallFlooring in Finance Department15,000$ Cashier Office Desk6,000 Guardhouse & Cafeteria Tables & Chairs10,500 Total City Hall Capital Additions31,500 Police & Code EnforcementMobile Tag Reader13,500$ Report Management Software145,000 Police Drones60,000 Total Police & Code Enforcement Capital Additions 218,500 Fire & Beach SafetyClub Cars (2)35,000$ Bosch Lifeguard Tower40,000 Fire Boat50,000 AED's (11)20,000 Hydraulic System (Jaws of Life)20,000 Search & Rescue Drone30,000 Generators for all City buildings (6)70,000 Total Fire & Beach Safety Capital Additions265,000 Public WorksDPW Yard Pavement 75,000$ Equipment - City compactors, electrical upgrades80,000 Total Public Works Capital Additions155,000 Parking4G Kiosks Upgrade50,000$ Vehicle15,000 Handhelds & Printers (10)50,000 Radios15,000 Total Parking Capital Additions130,000 Total Capital Additions800,000$