HomeMy Public PortalAbout20210624Packet.pdfMAYOR CITY MANAGER
Shirley Sessions Dr. Shawn Gillen
CITY COUNCIL CLERK OF COUNCIL
Barry Brown, Mayor Pro Tem Jan LeViner
John Branigin
Jay Burke CITY ATTORNEY
Nancy DeVetter Edward M. Hughes
Spec Hosti
Monty Parks
CITY OF TYBEE ISLAND
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
A G E N D A
REGULAR MEETING OF TYBEE ISLAND CITY COUNCIL
June 24, 2021 at 6:30 PM
Please silence all cell phones during Council Meetings
Consideration of Items for Consent Agenda 6:30PM
Opening Ceremonies
Call to Order
Invocation: Rev. June Johnson, All Saints Episcopal Church
Pledge of Allegiance
Announcements
Consideration of the approval of the minutes of the meetings of the Tybee island City Council
1. Minutes, June 10, 2021
Citizens to be Heard: Please limit comments to 3 minutes. Maximum allowable times of 5
minutes.
If there is anyone wishing to speak to anything on the agenda other than the public hearings,
please come forward. Please limit your comments to 3 minutes.
Consideration of Approval of Consent Agenda
Public Hearings
2. Second Reading, FY2022 Budget
3. Third Reading, Millage Rate
Consideration of Bids, Contracts, Agreements and Expenditures
4. Final 2021 Budget Amendments
Executive Session
Discuss litigation, personnel and real estate
Possible vote on litigation, personnel and real estate discussed in executive session
- Page 1 -
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Adjournment
Individuals with disabilities who require certain accommodations in order to allow them to observe and/or
participate in this meeting, or who have questions regarding the accessibility of the meeting or the facilities are
required to contact Jan LeViner at 912.472.5080 promptly to allow the City to make reasonable accommodations
for those persons.
*PLEASE NOTE: Citizens wishing to speak on items listed on the agenda, other than public hearings,
should do so during the citizens to be heard section. Citizens wishing to place items on the council
meeting agenda must submit an agenda request form to the City Clerk’s office by Thursday at 5:00PM
prior to the next scheduled meeting. Agenda request forms are available outside the Clerk’s office at City
Hall and at www.cityoftybee.org.
THE VISION OF THE CITY OF TYBEE ISLAND
“is to make Tybee Island the premier beach community in which to live, work, and play.”
THE MISSION OF THE CITY OF TYBEE ISLAND
“is to provide a safe, secure and sustainable environment by delivering superior services through responsible
planning, preservation of our natural and historic resources, and partnership with our community to ensure
economic opportunity, a vibrant quality of life, and a thriving future.”
- Page 2 -
File Attachments for Item:
1. Minutes, June 10, 2021
- Page 3 -Item #1.
City Council Minutes, June 10, 2021
Consideration of Items for Consent Agenda
Mayor Sessions called the Consent Agenda to order at 6:30PM. Those present were Jay Burke,
Monty Parks, John Branigin, Barry Brown, Nancy DeVetter and Spec Hosti. Also attending were
Dr. Shawn Gillen, City Manager; Bubba Hughes, City Attorney; Tracy O’Connell, Assistant City
Attorney; George Shaw, Director, Community Development; and Janet LeViner, Clerk of Council.
Mayor Sessions listed the following items on the consent agenda:
Minutes, City Council Meeting, May 27, 2021
Verizon: Addendum, add a 2nd six-month extension period, Water Tank Maintenance.
Discussion: Mr. Hughes asked Council authorize the Mayor and Clerk to Attest once an
Agreement is reach and approved by himself.
Mayor Sessions called the regular meeting to order. All those present for the consent agenda
were present.
Opening Ceremonies
Call to Order
Invocation: Jan LeViner, Clerk of Council
Pledge of Allegiance
Invited Guests
Alan Robertson approached Mayor and Council to introduce Lissa Leege, PhD and Shannon
Matzke as they would like to give an Update on DNR Coastal Incentive Grant, Vegetation
Monitoring Project. Mr. Robertson also outlined the new plantings of sea oats, 2,000, and the
backfilling of the dunes. Dr. Leege approached Mayor and Council. She explained the goals of
the project which is to evaluate revegetation methods and to develop monitoring protocol. Ms.
Matzke approached Mayor and Council to give additional information. She explained the project
was between 8th Street and East Gate Crossover which contains new dunes and existing dunes.
Ms. Matzke took measurements during the project and explained the positive growth of the
plantings as some plantings doubled in size. She showed a brief presentation depicting different
plantings that have colonized on their own as well as the overall growth of the sea oats. Dr.
Leege then thanked Mayor and Council for their continued support on this project.
Citizens to be Heard: Please limit comments to 3 minutes. Maximum allowable times
of 5 minutes.
Pat Leiby and Julia Pearce approached ayor and Council to give a brief description of the
upcoming Juneteenth Celebration. Ms. Pearce explained the importance of Juneteenth which
is also a day of Jubilee. Ms. Leiby then approached to outline the activities associated with
Juneteenth on Saturday, June 19th and Sunday, June 20th.
Jenna Wheeler approached Mayor and Council out introduce Lemonade Day. Ms. Wheeler
presented a video outlining the program which encourages youth to open their own lemonade
stands and become successful business owners. This is a program that teaches children financial
literacy by communication and financial skills. Ms. Wheeler is asking the City of Tybee to join
with other municipalities in the County to support this program. Mayor Sessions then read and
presented a Proclamation supporting Lemonade Day and encouraged all businesses to support
the program. Mayor Sessions thanked Ms. Rutherford for sponsoring this program.
- Page 4 -Item #1.
Matt Campbell approached Mayor and Council to speak to the possible increase of fees for
Short Term Vacation Rentals (STVR’s). Mr. Campbell distributed House Bill 317 that recently
passed in the State House. He expressed his concerns with the possible increase of STVR fees
as it would be a burden. Mr. Campbell recommended any increase in be delayed until such time
as the results of HB 317 are determined. Mayor Sessions thanked Mr. Campbell for his remarks.
Tony Vazquez approached Mayor and Council to speak to the possible increase of fees for
the STVR’s. Mr. Vazquez thanked Dr. Gillen for meeting with them to discuss the fees and stated
the increase would affect the homeowners and not the management companies. The
homeowners are requesting there be no increase in fees. Mr. Vazquez recommended Mayor and
Council to be fair in any increases. Mayor Sessions thanked Mr. Vazquez for his comments.
Keith Gay approached Mayor and Council to speak to the possible increase of fees for
STVR’s. Mr. Gay made reference to the STVR fee in Savannah which is only $300 and Mayor
and Council are asking Tybee Island for a major increase. He further asked Mayor and Council
to be fair in any increases.
Roger Huff, Ordinance approached Mayor and Council to address Public Hearing
procedures. Mr. Huff asked if the first reading of the ordinance on the agenda before them was
a public hearing as is the first reading of the budget and millage rates. Mr. Hughes explained the
process as ordinances under the Land Development Code require public hearings but those that
are regulatory ordinances are on the agenda for first and second readings but not considered
public hearing but public comment is welcomed and permitted. Mayor Sessions thanked Mr. Huff
for his questions and comments.
Carol Nathan approached Mayor and Council to speak in support of the possible increase of
STVR fees. Ms. Nathan stated she supports the increase as the fees support the Code
Enforcement Officers and Police Department. Mayor Sessions thanked Ms. Nathan for her
comments.
Mack Kitchens approached Mayor and Council to address his STVR concerns as to the
resources they use in the City. This includes water/sewer, parking, and contributing to the over
crowdedness of the Island. Mayor Sessions thanked Mr. Kitchens for his comments and concerns.
Cody Jones approached Mayor and Council to speak to STVR’s. Mr. Jones is representing
Savannah Area Relators and would like to recommend another STVR Task Force. With
having another task force, this will give area relators the opportunity to speak to policies that
affect the quality of life on Tybee Island. Mayor Sessions thanked Mr. Jones for his comments
and concerns.
Monty Parks made a motion to approve the consent agenda. Nancy DeVetter seconded. The
vote was unanimous to approve, 6-0.
Public Hearings
First Reading, Proposed FY2022 Budget. Dr. Gillen approached Mayor and Council. Dr.
Gillen stated the Finance Director, Jen Amerell, has adjusted the budget in regards to STVR’s and
the budget is balanced. Mr. Parks complimented Ms. Amerell on the presentation of the proposed
FY 2022 budget. Roger Huff approached Mayor and Council to address a specific line item in
the budget. Ms. Amerell clarified the line item for a lobbyist is for future beach re-nourishments
which clarified Mr. Huff’s concerns. Mr. Huff continued to express his concerns regarding the
budget. Mayor Sessions thanked Mr. Huff for his comments.
- Page 5 -Item #1.
Mack Kitchens approached Mayor Council in support of the proposed budget. Mayor Sessions
thanked Mr. Kitchens. Monty Parks made a motion to approve as presented. John Branigin
seconded. The vote was unanimous to approve, 6-0.
First Reading, Proposed Millage. Jen Amerell approached Mayor and Council to explain the
proposed millage rate. Ms. Amerell stated the proposed millage rate is 3.931 which is the same
as for the last four (4) years. Mr. Parks stated as he understands, due to the increase in the tax
base, with leaving the tax rate the same, there is a net gain of $88,000. He asked Ms. Amerell
what the tax rate would be reduced to keep at a net $0. Ms. Amerell responded the roll back
would be 3.767 which is approximately $16.00 on a house valued at $100,000. Mr. Parks stated
his recommendation would be Mayor and Council adopt a millage rate that is a net of $.0. Roger
Huff approached Mayor and Council to speak in of a roll back rate. Mayor Sessions thanked Mr.
Huff for his comments. Spec Hosti made a motion to approve. John Branigin seconded.
Those voting in favor were Jay Burke, John Branigin, Barry Brown, Nancy DeVetter and Spec
Hosti. Monty Parks voting against. Vote was 5-1, to approve.
Site Plan with Variance: Replace Existing Building and Reduce Setback along 8th
Street to Zero Feet-714 Lovell Ave-Annex-40005-22001-Zone R-1-B-Tybee Island
Maritime Academy (TIMA). George Shaw approached Mayor and Council. Mr. Shaw stated
the Maritime Academy is expanding and adding new grades and would like to put a larger modular
building in the space. The larger building does not fit on the property without the set-back
variance as well as a parking variance. Planning Commission recommended approval, 5-1, Staff
does not. Beau Livingston approached Mayor and Council to speak in favor of the variance.
Mayor Sessions thanked Mr. Livingston for his comments. Carolyn Jurick approached Mayor
and Council to thank Mayor and Council for everything they have done for TIMA. Ms. Jurick
stated the smaller modular has been moved so the larger one can be placed on the property.
She explained with the new building they will not have to expand further. This space will be
adequate for future years. Mr. Parks asked Mr. Ulrich, Principal, TIMA, to speak to his thoughts
on TIMA. Mr. Ulrich responded with TIMA the City has a vibrant, growing school that is dedicated
to giving back, not just in the form of educating children, but providing those opportunities to
help them see how they can connect to what the community needs. Mr. Parks thanked Mr. Ulrich
and his staff for their commitment to our youth as they are our future leaders. Mayor Sessions
asked Ms. Jurick to explain the lottery for TIMA. Ms. Jurick stated TIMA is a Charter School and
no one is zoned for TIMA. During the lottery, if you live on Tybee Island, you have preference;
siblings of current students have preference; if the parent is on the Governing Board has
preference; and if the parent is a teacher, you have preference. She further explained funding
is not as it is with public schools, it is less. Perb Fortner approached Mayor and Council. Mr.
Fortner thanked Mayor and Council for their continued support over the years. Barry Brown
made a motion to approve. Monty Parks seconded. Vote was unanimous to approve, 6-0.
Consideration of Bids, Contracts, Agreements and Expenditures
Peter Gulbronson, City Engineer, approached Mayor and Council to give an update on the
Storm Water Master Plan. Mr. Gulbronson stated the City has entered into a contract with
Thomas and Hutton as they have worked with the City previously. Currently Thomas and Hutton
is collecting data for the remaining portions of the storm sewer. The entire project will take
approximately one year and there will be public meetings to ensure residents are aware of the
project. He continued, over the next nine (9) months they will be doing hydraulics and modeling
to craft a master document to include master storm water plans which will alleviate some drainage
problems on the Island. Grant money will then be used to bid the project. Mr. Hosti asked the
price of the Study. Mr. Gulbronson responded $260,000 which was paid for by grant money
through FEMA. No vote needed, information only.
- Page 6 -Item #1.
Consideration of Ordinances, Resolution
First Reading, 2021-21, Animal, Chapter 10. George Shaw approached Mayor and Council.
Mr. Shaw stated the proposed ordinance contains minor updates. Mayor pro tem Brown asked
Mr. Shaw to outline the changes. Ms. O’Connell stated the changes were recommended by the
Code Review Group and to streamline the definitions for fencing as well as give guidance for
homeowners on what they can do on property and off property. Provisions are included to assist
Code Enforcement Officers. Monty Parks made a motion to approve. Jay Burke seconded.
Vote was unanimous to approve, 6-0.
Council, Officials and City Attorney Considerations and Comments
Bubba Hughes:
Amended Short Term Vacation Rental (Commercial Rate Charges for
Water/Sewer). Mr. Hughes stated this will require STVR properties to pay a commercial
rate for the burden on the infrastructure created by the uses. Currently there is no
commercial rate in the budget. Dr. Gillen stated prior to the change there was a
commercial base rate which was higher than the residential base. In the structure
changes that has been brought into the budget was keeping the base rate for commercial
and residential the same and then focusing on rapid increases for higher users. Mayor
pro tem Brown stated with these changes, the Water/Sewer Fund will soon be a self-
sufficient Enterprise Fund. He recommended not to move forward at this point with
commercial rates. Mayor pro tem Brown would like to see the withdrawal rates included
on a future agenda. Dr. Gillen concurred and will get the information to Mayor and Council
on a future agenda. For Discussion Only
STVR's: Whether to require site plan and occupancy information. Mr. Hughes
stated this falls under the same category and he did not prepare an ordinance to address
this topic. There has been a discussion at the Working Group on this topic, the occupancy
information dealt with getting bedroom information and which might impose a limitation
on overnight guests at a STRV property. This was not formalized in ordinance form but
was to be part of the registration process. Mr. Branigin asked if this was legal as, for
instance, he does not rent his house as a STVR and can fit as many people as he wants
in his home. Is it fair to try to impose limitations on STVRs as they can be considered
residential use? Mr. Hughes responded it is legal as there is revenue generated by the
owner of a STVR where in a private residence, there is no revenue that is taxed. This
would be the justification if approved by Mayor and Council. He does not feel it is
enforceable. Mayor pro tem Brown stated his biggest concern is to have a parking plan to
accommodate cars for off-street parking. Mr. Hughes confirmed, Mayor and Council could
require a parking plan in connection with the application of a STVR. Mayor pro tem Brown
expressed his concerns with STVR’s guest parking on the street and blocking traffic.
Barry Brown made a recommendation a parking plan be submitted with an application
for a license for a STVR. Ms. DeVetter asked if Mayor pro tem Brown’s requirement is to
have STVR have off-street parking. Mayor pro tem Brown confirmed. Nancy DeVetter
seconded for discussion. Mr. Parks stated he would like to see documentation prior to
voting. Mr. Branigin agreed as he would like to see a parking plan prior to voting. Mayor
Sessions made reference to the B&B ordinance which included parking requirements. Mr.
Hughes asked if Mayor and Council want to impose additional parking requirements on a
STVR. If there is a two (2) bedroom STVR should it require more parking than a two (2)
bedroom residence? He asked Mayor and Council if they want Staff and himself to develop
a requirement of a parking plan when an application for STVR is submitted. Dr. Gillen
expressed his concerns with the submission of a parking plan for all STVR’s as he does
not know if the on-line program can accept documentation. Ms. DeVetter recommended
- Page 7 -Item #1.
Mr. Hughes develop a plan and bring back to Mayor and Council. Mr. Parks stated Mayor
and Council are not recommending site plan review but the submission of a parking plan
and staff review. Mayor pro tem Brown withdrew his motion. Ms. DeVetter accepted.
Barry Brown made a motion for Staff with Mr. Hughes assistance to draft document
regarding a parking plan that would be included on the registration and bring back to
Mayor and Council. Nancy DeVetter seconded. Voting in favor were Jay Burke, Monty
Parks, John Branigin, Barry Brown and Nancy DeVetter. Voting against was Spec Hosti.
Motion to approve 5-1.
STVR's: Increase in fees. Mr. Hughes stated he was asked to include the Increase in
Fees for STVR’s. Dr. Gillen stated the budget has been adjusted downward due to the
previous discussion. He continued, Mayor and Council tasked him with meeting with the
STVR companies which has been accomplished. One of the recommendations is to
equitably share the proposed increase due to different sizes of the property. Initially the
budget would propose a flat increase, $100 to $500 yearly. He then presented samples
of base rates that could be implemented to include per bedroom charge. Dr. Gillen stated
if there is a $150 base rate which is an increase of $50 per year and a $25 per bedroom
charge the total revenue would be $283,000. Mr. Branigin stated he does not feel the
number of bedrooms is a way to capture information. He recommended, on the
registration form, specify the maximum number the STVR sleeps. This also allows a
graduated fee system. This could be based on occupancy: 4 or less; 5-9; and 10 or more.
Mayor pro tem Brown recommended not using the tier system but flat rate. Mr. Hosti
does not agree that STVR’s are causing issues regarding the daily police reports. Ms.
DeVetter stated most complaints are noise. She agreed with Mr. Branigin’s
recommendations and asked Dr. Gillen what is the increase in revenue with the $500 rate.
Dr. Gillen responded, just over $500,000 a year. Ms. DeVetter recommended the base
rate would be occupancy for two (2) people and go up from there. Mr. Parks made
reference to Chatham County and other municipalities using the system, 2 adults per
bedroom plus two and do not specify children. Mr. Branigin supports using occupancy
rather than bedrooms as you can track their advertisement. Mr. Parks stated bedrooms
are much easier to track and if occupancy is tied into that, they cannot exceed. Nancy
DeVetter made a motion to have Dr. Gillen bring back a plan for estimated revenue,
three scenarios: tier plan, 3 tiers, based on bedrooms (less than 5, 5-9, and 10 and
above); occupancy (2 per bedroom plus 2); and flat fee. Monty Parks seconded. Voting
in favor were Monty Parks, John Branigin and Nancy DeVetter. Voting against were Jay
Burke, Barry Brown and Spec Hosti. Voting in favor was Shirley Sessions. Motion to
approved, 4-3.
Barry Brown: Update on addition to YMCA Building for future use by TIMA. Mayor pro
tem Brown asked if Mayor and Council could move forward with an addition to the YMCA building.
Dr. Gillen confirmed. He will meet with Greenline Architecture for drawings and bring back to
Mayor and Council. Mayor pro tem Brown expressed his concerns with the facility and would
like to provide users of the YMCA a cleaner facility. Dr. Gillen to bring information back to Mayor
and Council. No vote taken.
Monty Parks: Raising Alcohol License Renewal Fee. Jay Burke, John Branigin and
Spec Hosti recused. Mr. Parks stated one item that was discussed in the Alcohol Work Group
was that it is equitable to share the fees not just with STVR’s but with people who sell alcohol.
He continued, there are four (4) classifications of alcohol license and some have not been
updated. Mr. Parks stated he did a spreadsheet for Dr. Gillen which outlined modest increases.
These increases would make up the difference between what the City is charging currently and
what is included in the proposed budget. He feels the City should increase the fees for 2022 and
- Page 8 -Item #1.
passing fees to them not just the STVR’s. Dr. Gillen stated he is in receipt of Mr. Parks
spreadsheet and recommends looking at the fees currently charged: (1) liquor license, 29
bars/restaurants, fee is $1,250 per license; (2) beer and wine, 34 bars/restaurants, fee is $575
per license; (3) packaged liquor, 2 and fee is $850; (4) package beer/wine, 11 and the fee is
$350 per license. The proposed rate changes as recommended by Mr. Parks, bar/restaurants,
going from $1,250 to $3,250; beer and wine, from $575 to $1,575; packaged liquor, from $850
to $3,850; and packaged beer, from $350 to $3,350. With those recommended changes it would
generate approximately $130,000 per year in the general fund. Mr. Parks stated he looked at
other communities and did an average and placed Tybee Island in the lower tier. This would
keep the STVR’s registration in line with Code Enforcement. Mayor pro tem Brown asked Dr.
Gillen to send the spreadsheet and his recommendations to Mayor and Council. Ms. DeVetter
agreed with Mr. Parks as to an increase. Ms. O’Connell stated she needs to review the numbers
as there are upper limits as what the City can do on some of the types of licenses and the City
may be over that with the recommendations as presented. Mr. Parks asked Mr. Hughes if this
would be an ordinance change or a change of the schedule of fees. Mr. Hughes stated it is his
recommendation Mayor and Council would have to set the fees, approve them, and include on
the application. This would be done by agenda item for Mayor and Council to approve. He
continued, he believes that some of the recommendations exceeds the statutory maximum and
will research. Mr. Parks stated if the rates come in under the statutory recommendation, can the
fees be taken to the maximum. Mayor Sessions asked Ms. O’Connell to let Mayor and Council
know what the statutory limit is. Ms. O’Connell confirmed. Dr. Gillen to do scenario and bring
back to Mayor and Council. No vote taken.
Jay Burke, John Branigin and Spec Hosti returned to regular session.
Monty Parks made a motion to adjourn to Executive Session to discussed personnel, litigation
and real estate. John Branigin seconded. Vote was unanimous, 6-0.
Barry Brown made a motion to return to regular session. Monty Parks seconded. Vote was
unanimous, 6-0.
Monty Parks made a motion to adjourn. John Branigin seconded. Vote was unanimous to
approve, 6-0.
Meeting adjourned at 9:35PM.
______________________________
Janet R. LeViner, MMC
Clerk
- Page 9 -Item #1.
File Attachments for Item:
2. Second Reading, FY2022 Budget
- Page 10 -Item #2.
City of Tybee Island, Georgia
2022 Annual Budget
Adopted June 24, 2021
- Page 11 -Item #2.
- Page 12 -Item #2.
Table of Contents
Description Page No.
Letter of Transmittal Pages 1-4
City Officials and Administration Page 5
Summary of Revenues, Expenses & Fund Equity - All Funds Page 6
General Fund
Overview Page 7
Summary of Revenues & Expenditures Page 8
Detailed Revenue Pages 9-11
City Council Pages 13-14
Clerk of Council Pages 15-16
City Manager Pages 17-18
Finance Pages 19-21
Information Technology Pages 23-25
Human Resources Pages 27-28
Municipal Court Pages 29-31
Police & Code Enforcement Pages 33-36
Fire & Beach Safety Pages 37-40
Public Works Pages 41-44
Community Development Pages 45-47
Parking Services Pages 49-51
Other Uses Pages 53-54
Capital Fund
Overview Page 55
Summary of Revenues & Expenditures Page 56
Itemized List of Capital Requests Page 57
- Page 13 -Item #2.
Table of Contents (continued)
Description Page No.
E911 Fund Pages 59-61
Hotel / Motel Tax Fund Pages 63-65
SPLOST 2014 Fund Pages 67-68
SPLOST 2020 Fund Pages 69-70
Grant Fund Pages 71-72
Debt Service Fund Pages 73-75
Water / Sewer Fund Pages 77-83
Solid Waste Fund Pages 85-87
Campground Fund Pages 89-95
Personnel Detail Pages 97-102
- Page 14 -Item #2.
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.
- Page 15 -Item #2.
2
The current budget is presented in a single line format. You will find an overview of each department, including a departmen t
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 project s, 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
Adjustment to annual STVR application fee to capture the additional expense of rising public safety costs
Updated the water / sewer cost and rate structure
- Page 16 -Item #2.
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 Description Fund Balance SPLOST Grants Water / Sewer Total
DPW 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
- Page 17 -Item #2.
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 proacti vely
addresses the issues affecting the City of Tybee Island.
Respectfully Submitted,
Shawn Gillen Jen Amerell
Shawn Gillen Jen Amerell
City Manager Finance Director
- Page 18 -Item #2.
5
City Officials and Administration
Shirley Sessions Mayor
Barry Brown Mayor Pro Tem
John Branigin Council Member
Monty Parks Council Member
Spec Hosti Council Member
Nancy DeVetter Council Member
Jay Burke Council Member
Shawn Gillen City Manager
George Shaw Assistant City Manager / Community Development Director
Jan LeViner City Clerk
Bob Bryson Police Chief
Matt Harrell Fire Chief
Jen Amerell Finance Director
Pete Gulbronson City Engineer / Director of Infrastructure
Pete Ryerson Parking Services Director
Todd Smith Technology Director
Jamey Rabun Campground Director
Kim Hallstein Court Director
Jaime Spear Human Resource Specialist
Edward Hughes City Attorney
City Council
City Administration
- Page 19 -Item #2.
6
Summary of Revenues, Expenses & Fund Equity – All Funds
General Capital E911 Hotel / Motel SPLOST 2014 SPLOST 2020
Funds Fund Fund Fund Fund Fund Fund
Total Revenues 13,857,925$ 800,000$ 339,635$ 4,000,000$ -$ 1,681,500$
Total Expenditures 13,857,925 800,000 339,635 4,000,000 619,085 1,591,895
Change in Equity - - - - (619,085) 89,605
Beginning Equity Balance 10,893,877 - 482 - 1,079,085 -
Less: Fund Balance Applied (800,000) - - - - -
Ending Equity Balance 10,093,877$ -$ 482$ -$ 460,000$ 89,605$
Capital Project Fund
Grants Debt Service Water / Sewer Solid Waste Campground Total
Funds Fund Fund Fund Fund Fund All Funds
Total Revenues 1,350,463$ 250,000$ 3,439,500$ 1,104,989$ 1,928,700$ 28,752,712
Total Expenditures 1,962,673 247,650 3,439,500 1,104,989 1,928,700 29,892,052
Change in Equity (612,210) 2,350 - - - (1,139,340)
Beginning Equity Balance 612,210 163,279 1,091,685 12,310 555,981 14,408,909
Less: Fund Balance Applied - - - - - (800,000)
Ending Equity Balance -$ 165,629$ 1,091,685$ 12,310$ 555,981$ 12,469,569$
Proprietary Funds
Special Revenue Funds Capital Projects Funds
- Page 20 -Item #2.
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.
- Page 21 -Item #2.
8
General Fund
Summary of Revenues & Expenditures
2019 2020 2021 3/31/21 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Revenues:
Taxes 4,542,579 4,627,500 4,428,480 3,148,260 4,651,185 4,762,175 7.54%
Licenses & Permits 374,075 375,744 350,500 310,951 358,000 693,500 97.86%
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 1,075,000 -4.95%
Miscellaneous Revenues 259,496 275,011 216,700 153,434 189,942 207,150 -4.41%
Other Financing Sources 1,877,942 2,164,387 2,198,214 1,171,585 1,686,136 1,739,600 -20.86%
Total General Fund Revenue 12,463,866$ 12,687,605$ 13,524,494$ 9,091,218$ 12,964,763$ 13,857,925$ 2.47%
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 78,392 100,163 122,255 10.50%
City Manager 489,843 296,541 371,899 237,691 304,482 266,923 -28.23%
Finance 722,421 820,810 830,547 473,239 825,686 816,819 -1.65%
Information Technology 679,706 854,126 812,162 516,414 669,384 783,889 -3.48%
Human Resources 336,663 332,314 385,707 229,915 402,860 289,264 -25.00%
Municipal Court 257,300 254,438 276,706 182,537 258,774 279,352 0.96%
Police & Code Enforcement 2,107,074 2,735,736 3,048,573 2,267,431 3,274,254 3,622,964 18.84%
Fire & Beach Safety 1,390,498 1,727,045 1,766,634 1,409,993 1,786,634 2,313,269 30.94%
Public Works 2,790,568 2,889,819 3,379,092 2,155,937 3,184,604 3,119,377 -7.69%
Community Development 652,644 587,838 737,361 511,362 668,940 762,365 3.39%
Parking Services 382,837 386,692 484,344 320,319 447,231 482,941 -0.29%
Other Uses 1,363,169 709,897 943,247 150,938 606,797 654,319 -30.63%
Total General Fund Expenditures 11,611,761$ 12,105,040$ 13,524,494$ 8,810,793$ 12,850,957$ 13,857,925$ 2.47%
Beginning Fund Balance 9,183,861$ 10,035,966$ 10,780,071$ 10,780,071$ 10,893,877$
Annual Income / (Loss)852,105 582,565 - 113,806 -
Adjustments for accruals - 161,540 - - -
Transfer to Capital Fund - - - - (800,000)
Ending Fund Balance 10,035,966$ 10,780,071$ 10,780,071$ 10,893,877$ 10,093,877$ - Page 22 -Item #2.
9
General Fund
Detailed Revenues
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Taxes
31-1100 General Property Tax 1,825,145$ 1,999,690$ 1,990,000$ 1,160,728$ 2,000,000$ 2,010,000$ 1.01%
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 1,360,000 13.33%
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 4,762,175 7.54%
Licenses & Permits
32-3000 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%
32-3912 Short-term Vacation Rental (STVR) License 116,200 122,850 120,000 98,300 123,000 435,000 262.50%
32-3900 Other Licenses & Permits 13,281 8,631 12,100 9,351 8,000 10,000 -17.36%
32-4310 Penalties/Interest on Delinquent Licenses/Permits 14,438 1,800 2,400 30 1,000 1,500 -37.50%
Total Licenses & Permits 374,075 375,744 350,500 310,951 358,000 693,500 97.86%
Intergovernmental Revenue
33-4000 State Governmental Grants 55,281 48,168 55,000 46,035 50,000 55,000 0.00%
33-6000 Misc Grant 25,000 63,785 - - - - 0.00%
Total Intergovernmental Revenue 80,281 111,953 55,000 46,035 50,000 55,000 0.00%- Page 23 -Item #2.
10
General Fund
Detailed Revenues (cont.)
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Charges for Services
34-1400 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 & Forfeitures
35-1170 Police Fines 760,243 357,266 570,000 287,910 350,000 375,000 -34.21%
35-1171 Administrative Citations - - - 61,952 80,000 125,000 100.00%
35-1174 Court Costs 268,002 116,710 200,000 105,955 150,000 205,000 2.50%
35-1175 Parking Fines 328,219 321,027 352,000 286,530 325,000 355,000 0.85%
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 1,075,000 -4.95%
Miscellaneous Revenue
36-1000 Investment Income 147,461 96,281 100,000 17,000 25,000 40,000 -60.00%
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 259,496 275,011 216,700 153,434 189,942 207,150 -4.41%
- Page 24 -Item #2.
11
General Fund
Detailed Revenues (cont.)
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Other Financing Sources
39-1200 Transfer from other funds 1,819,839 2,145,032 1,611,464 1,168,585 1,683,136 1,713,600 6.34%
39-2100 Sale of Capital Assets 58,103 19,355 - 3,000 3,000 26,000 100.00%
39-1300 Applied General Fund Reserve - - 586,750 - - - -100.00%
Total Other Financing Sources 1,877,942 2,164,387 2,198,214 1,171,585 1,686,136 1,739,600 -20.86%
Total General Fund Revenue 12,463,866$ 12,687,605$ 13,524,494$ 9,091,218$ 12,964,763$ 13,857,925$ 2.47%
Significant Variances Explanation:
(1)Includes proposed change to annual STVR application fee
- Page 25 -Item #2.
12
Page Intentionally Left Blank
- Page 26 -Item #2.
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)
- Page 27 -Item #2.
14
General Fund Expenditures
City Council - 1100
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%
Services
52-1200 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%
Supplies
53-1100 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.
- Page 28 -Item #2.
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 dissemina tion; 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
- Page 29 -Item #2.
16
General Fund Expenditures
Clerk of Council - 1130
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%
Services
52-1125 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%
Supplies
53-1100 Supplies 4,758 3,021 2,700 2,002 2,000 4,050 50.00%
53-1700 Other 9,396 9,740 - - - 10,000 100.00%
Total Supplies 14,154 12,761 2,700 2,002 2,000 14,050 420.37%(1)
Total Clerk of Council 104,132 103,530 110,634 78,392 100,163 122,255 10.50%
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.
- Page 30 -Item #2.
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.
- Page 31 -Item #2.
18
General Fund Expenditures
City Manager - 1320
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-1300 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%
Supplies
53-1100 Supplies 36,956 8,708 17,100 9,720 15,000 13,500 -21.05%
Total Supplies 36,956 8,708 17,100 9,720 15,000 13,500 -21.05%
Capital
54-1410 Other Capital 135,740 7,416 - - - - 0.00%
Total Capital 135,740 7,416 - - - - 0.00%
Total City Manager 489,843 296,541 371,899 237,691 304,482 266,923 -28.23%
Significant Variances Explanation:
(1)Decrease to reflect wages/benefits properly allocated to utility funds.
- Page 32 -Item #2.
19
General Fund: Finance
Department Description:
The Finance Department is responsible for insuring the fiscal integrity of the City through maintenance of all financial reco rds,
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 ef ficient
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.
- Page 33 -Item #2.
20
General Fund Expenditures
Finance - 1510
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%
Services
52-1300 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%
Supplies
53-1100 Supplies 13,053 6,779 7,450 4,941 4,000 12,600 69.13%(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 23,100 -4.55%
Capital
54-1410 Other Capital 6,300 16,820 - - - - 0.00%
Total Capital 6,300 16,820 - - - - 0.00%
Total Finance 722,421 820,810 830,547 473,239 825,686 816,819 -1.65%
Significant Variances Explanation:
(1)Increase reflects consolidation of multiple departments into one centralized location for generic items like office supplies, advertising and postage.- Page 34 -Item #2.
21
General Fund Expenditures
Expenditure Detail - Finance
1300 - Contract Services 1100 - Supplies
Audit 31,000 Banking and security supplies 6,500
County tax administration 25,000 Computer Supplies 2,000
Armored car 15,000 Office Supplies 3,600
Other 500 Other 500
Total 71,500 Total 12,600
3500 - Travel & Training
GFOA Conference 2,000
GAAP Updates 3,000
Treasury Management Training 1,500
Payroll and AP Training 1,500
Total 8,000
3600 - Dues & Membership
GFOA 500
AICPA 500
Georgia State Organizations 600
Total 1,600
- Page 35 -Item #2.
22
Page Intentionally Left Blank
- Page 36 -Item #2.
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.
- Page 37 -Item #2.
24
General Fund Expenditures
Information Technology - 1535
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%(1)
Services
52-1300 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%
Supplies
53-1100 Supplies 486 2,807 1,900 80 500 4,050 113.16%
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 54,050 15.25%
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 679,706 854,126 812,162 516,414 669,384 783,889 -3.48%
Significant Variances Explanation:
(1)Includes addition of one full-time employee. Wages and benefits allocated to utility funds.
- Page 38 -Item #2.
25
General Fund Expenditures
Expenditure Detail - Information Technology
1000 - Contract Services
Phone / 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 - Supplies
Office supplies 1,550
Computer supplies 2,500
Total 4,050
1600 - Small Equipment
Computers & accessories 45,000
Office equipment 5,000
Total 50,000
- Page 39 -Item #2.
26
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- Page 40 -Item #2.
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 talen ted 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.
- Page 41 -Item #2.
28
General Fund Expenditures
Human Resources - 1540
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-1300 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%
Supplies
53-1100 Supplies 1,307 3,735 3,200 202 3,200 2,880 -10.00%
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 5,880 -5.16%
Total Human Resources 336,663 332,314 385,707 229,915 402,860 289,264 -25.00%
Significant Variances Explanation:
(1)Decrease to reflect wages/benefits properly allocated to utility funds.
- Page 42 -Item #2.
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, a nd 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 recid ivism
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.
- Page 43 -Item #2.
30
General Fund Expenditures
Municipal Court - 2650
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%
Services
52-1300 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%
Supplies
53-1100 Supplies 9,487 3,972 6,150 3,294 5,000 7,020 14.15%
Total Supplies 9,487 3,972 6,150 3,294 5,000 7,020 14.15%
Total Municipal Court 257,300 254,438 276,706 182,537 258,774 279,352 0.96%
- Page 44 -Item #2.
31
General Fund Expenditures
Expenditure Detail - Municipal Court
1000 - Contract Services
Interpreter 800
Armored car 11,000
Miscellaneous 1,000
Total 12,800
1100 - Supplies
Postage 1,000
Uniforms 600
Books 700
Food supplies - custody 500
Commercial shredder 1,500
Office supplies 2,720
Total 7,020
1211 - Attorneys
Public Defender 12,500
Assistant District Attorney 7,200
Total 19,700
- Page 45 -Item #2.
32
Page Intentionally Left Blank
- Page 46 -Item #2.
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 eff icient 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.
- Page 47 -Item #2.
34
General Fund Expenditures
Police & Code Enforcement - 3210
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-1300 Contract Services 44,712 88,275 111,500 64,720 90,000 215,000 92.83%(2)
52-1195 Code Enforcement - - - - - 41,420 100.00%(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 112,655 254,858 268,975 168,454 223,100 502,025 86.64%
Supplies
53-1100 Supplies 36,834 41,276 40,850 31,797 40,000 37,380 -8.49%
53-1115 Ammunition 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 91,715 -12.65%
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 214,655 163,122 219,525 152,024 219,175 203,095 -7.48%
- Page 48 -Item #2.
35
General Fund Expenditures
Police & Code Enforcement - 3210 (continued)
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
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 3,622,964 18.84%
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.
- Page 49 -Item #2.
36
General Fund Expenditures
Expenditure Detail - Police & Code Enforcement
1000 - Contract Services 1100 - Supplies
Equipment Services 33,000 Protective gear 8,550
Body camera's 81,500 Uniform & accessories 22,000
Georgia power camera's 67,000 Other 6,830
Savannah Professional Maintenance 9,000 Total 37,380
Custodial 9,000
Other 15,500
Total 215,000
1195 - Code Enforcement 1600 - Equipment
Animal 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 14,220 Other 20,715
Equipment 10,000 Safety equipment 30,000
Total 41,420 Total 91,715
3500 - Travel & Training
Hotels & travel 11,000
Conferences & academy (FBI, GACP, POAG)20,680
Firearm training 7,450
Physicals 2,500
Total 41,630
- Page 50 -Item #2.
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.
- Page 51 -Item #2.
38
General Fund Expenditures
Fire & Beach Safety - 3510
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-2200 Vehicle & Equipment Maintenance 25,307 35,027 53,000 11,140 23,000 41,000 -22.64%
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 70,800 109,800 2.33%
Supplies & Other Items
53-1100 Supplies 76,965 78,720 91,650 61,772 91,650 66,150 -27.82%
53-1104 Emergency Management 3,492 12,974 37,000 33,062 37,000 39,150 5.81%(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 109,735 120,833 168,875 127,771 168,675 179,800 6.47%
- Page 52 -Item #2.
39
General Fund Expenditures
Fire & Beach Safety - 3510 (continued)
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
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 2,313,269 30.94%
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.
- Page 53 -Item #2.
40
General Fund Expenditures
Expenditure Detail - Fire & Beach Safety
2200 - Vehicles / Equipment Maintenance 1600 - Equipment
Water 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 32,500 Protective Gear 28,500
Total 41,000 Total 63,500
3500 - Travel / Training 1300 - Other
Classes 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 - Supplies
Uniform & Accessories 18,500
Medical & First Aid 10,000
Burn Building Materials & Modifications 10,000
Station Supplies Fire and Beach Safety (Daily Operation)27,650
Total 66,150
1104 - Emergency Management
Hurricane supplies (sand, sandbags, vehicle rentals, etc)15,650
Standard supplies (tarps, containers, travel bags, etc)5,000
Small equipment (VHF aviation radio, handheld radios for rescue operations)8,500
Vehicle / equipment maintenance (command vehicles, city generators)10,000
Total 39,150
- Page 54 -Item #2.
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.
- Page 55 -Item #2.
42
General Fund Expenditures
Public Works - 4210
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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%
Services
52-1300 Contract Services 190,973 110,066 134,100 86,897 110,000 147,500 9.99%(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%(5)
52-2320 Vehicle / Equipment Lease(s)- 2,797 77,655 59,655 77,655 166,400 114.28%(6)
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 485,666 422,833 574,055 339,349 495,655 885,400 54.24%
Supplies & Other Items
53-1100 Supplies 79,220 119,996 233,400 112,285 125,000 121,750 -47.84%
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 380,296 443,878 598,250 377,650 476,850 444,750 -25.66%
- Page 56 -Item #2.
43
General Fund Expenditures
Public Works - 4210 (continued)
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
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 3,119,377 -7.69%
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 Memorial Park per master plan. This maintenance
will 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 more
of the fleet is transferred to lease program.
- Page 57 -Item #2.
44
General Fund Expenditures
Expenditure Detail - Public Works
1000 - Contract Services 3500 - Travel & Training
Tree Trimming 30,000 CDL 1,500
Stormwater Management 55,000 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 147,500
1235 - Beach Maintenance 1100 - Supplies
Crossover 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 10,000
Total 17,500 Office supplies 5,000
Outdoor supplies (bug spray, sunscreen, first aid)4,000
2201 - Buildings & Infrastructure Maintenance Uniforms 12,750
DPW Bathrooms 25,000 Total 121,750
City Hall electrical 25,000
Median irrigation system 20,000
Park fences 20,000
Other miscellaneous maintenance 10,000
Total 100,000
2320 - Leased Vehicles 1600 - Equipment
6 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
- Page 58 -Item #2.
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 code s,
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
Zoning Specialist
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.
- Page 59 -Item #2.
46
General Fund Expenditures
Community Development - 7220
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-1300 Contract Services 275,374 179,399 232,550 193,522 232,550 263,000 13.09%
52-1260 South Beach District 20,000 27,707 65,500 29,487 30,000 32,550 -50.31%
52-1265 Mainstreet 60,066 43,154 61,300 18,521 30,000 59,250 -3.34%
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 357,215 252,043 364,680 242,039 293,050 359,900 -1.31%
Supplies & Other Items
53-1100 Supplies 6,003 5,529 6,000 2,394 5,000 1,350 -77.50%
53-1600 Equipment - 958 500 - - 500 0.00%
Total Supplies 6,003 6,487 6,500 2,394 5,000 1,850 -71.54%
Total Community Development 652,644 587,838 737,361 511,362 668,940 762,365 3.39%
- Page 60 -Item #2.
47
General Fund Expenditures
Expenditure Detail - Community Development
1000 - Contract Services 3600 - Dues & Membership
HOST Code Compliance 125,000 ASFPM 200
Tybee Visitor Study 15,000 APA 200
Inspections 50,000 Main Street 200
Beach Lobbyist 48,000 Total 600
Engineer review 25,000
Total 263,000 1100 - Supplies
Office supplies 850
Printing 500
1260 - South Beach District Total 1,350
Holiday Supplies 28,500
Other supplies 2,550
Storage Unit Rental 1,500
Total 32,550
1265 - Mainstreet
Equipment Rental 6,000
Advertising 15,500
Travel & Training 5,000
Dues & Membership 4,000
Contract Labor 22,000
Supplies 6,750
Total 59,250
- Page 61 -Item #2.
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- Page 62 -Item #2.
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.
- Page 63 -Item #2.
50
General Fund Expenditures
Parking Services - 7564
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 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)
Services
52-1300 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 Items
53-1100 Supplies 26,845 12,176 25,110 10,281 15,000 22,595 -10.02%
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 50,495 11.94%
Capital
54-1410 Other Capital - 16,289 - - - - 0.00%
Total Capital - 16,289 - - - - 0.00%
Total Parking Services 382,837 386,692 484,344 320,319 447,231 482,941 -0.29%
Significant Variances Explanation:
(1)Includes addition of one full-time employee.- Page 64 -Item #2.
51
General Fund Expenditures
Expenditure Detail - Parking Services
1000 - Contract Services
Amano Quarterly 45,600
Duncan - CivicSmart 13,200
Penn Credit 11,400
Total 70,200
2200 - Equipment Maintenance
UI Boards / CPU PCB 16,950
Printers 18,750
Card Readers / Coin Entry 17,250
Office equipment 4,550
Total 57,500
1100 - Supplies
Supplies & Materials 13,745
Decals 5,125
Uniforms 850
Signs 2,875
Total 22,595
1600 - Small Equipment
Machine parts 10,000
Other 5,000
Total 15,000
- Page 65 -Item #2.
52
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- Page 66 -Item #2.
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.
- Page 67 -Item #2.
54
General Fund Expenditures
Other Uses - 9000
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Other Uses
57-2000 Non-Profit Agencies 159,933$ 225,399$ 120,567$ 24,600$ 120,567$ 83,245$ -30.96%
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 - 317,780 402,624 -6.33%
Total Other Uses 1,363,169 709,897 943,247 150,938 606,797 654,319 -30.63%
Total Other Uses 1,363,169 709,897 943,247 150,938 606,797 654,319 -30.63%
Total General Fund Expenditures 11,611,761$ 12,105,040$ 13,524,494$ 8,810,793$ 12,850,957$ 13,857,925$ 2.47%
General Fund Expenditures
Expenditure Detail - Other Financing Uses
2000 - Non-Profit Agencies
Fresh 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
Tybee Island Irish Heritage Parade 2,500
Tybee Clean Beach 2,500
Total 83,245
- Page 68 -Item #2.
55
Capital Fund
Fund / Department Description:
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 man age 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 bud get 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 $5,000 for general capital assets
and infrastructure assets, and an estimated useful life in excess of two years. All capital assets are valued at historical cost or estimated
historical cost if actual amounts are unavailable.
- Page 69 -Item #2.
56
Fund 350 - Capital Fund
Summary of Revenues & Expenditures
2019 2020 2021 2021 2021 2022 Budget
Account Name Actual Actual Budget YTD Projected Budget % Change
Other Financing Sources
Transfer from General Fund Fund Balance -$ -$ -$ -$ -$ 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 Budget
Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
Buildings & Buildings Improvements -$ -$ -$ -$ -$ 200,000$ 100.00%
Vehicles & Equipment - - - - - 600,000 100.00%
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 -$ -$ -$ -$ -$
- Page 70 -Item #2.
57
Fund 350 - Capital Fund
Itemized List of Capital Requests
Account Description Amount
City Hall
4210-54-1300 Flooring in Finance Department 15,000$
4210-54-1300 Cashier Office Desk 6,000
4210-54-1300 Guardhouse & Cafeteria Tables & Chairs 10,500
Total City Hall Capital Additions 31,500
Police & Code Enforcement
3210-54-2500 Mobile Tag Reader 13,500$
3210-54-2500 Report Management Software 145,000
3210-54-2500 Police Drones 60,000
Total Police & Code Enforcement Capital Additions 218,500
Fire & Beach Safety
3510-54-2500 Club Cars (2)35,000$
3510-54-2500 Bosch Lifeguard Tower 40,000
3510-54-2500 Fire Boat 50,000
3510-54-2500 AED's (11)20,000
3510-54-2500 Hydraulic System (Jaws of Life)20,000
3510-54-2500 Search & Rescue Drone 30,000
3510-54-2500 Generators for all City buildings (6)70,000
Total Fire & Beach Safety Capital Additions 265,000
Public Works
4210-54-1200 DPW Yard Pavement 75,000$
4210-54-2500 Equipment - City compactors, electrical upgrades 80,000
Total Public Works Capital Additions 155,000
Parking
7564-54-2500 4G Kiosks Upgrade 50,000$
7564-54-2500 Vehicle 15,000
7564-54-2500 Handhelds & Printers (10)50,000
7564-54-2500 Radios 15,000
Total Parking Capital Additions 130,000
Total Capital Additions 800,000$ - Page 71 -Item #2.
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- Page 72 -Item #2.
59
E911 Fund
Fund / Department Description:
The E911 Fund is defined as a special revenue fund. A special revenue fund accounts for revenue sources that are legally restricted
to expenditures for specific purposes. The E911 fund accounts for the operations of the E911 system. Currently, this fund does not
generate enough revenue from landline and wireless fees to cover all the operating costs, therefore, there is annual suppleme nt
required form the general fund to balance the budget.
Services:
Dispatch all calls for police services;
Dispatch all calls for fire / emergency services;
Answer all emergency and non-emergency calls;
Provide accident reports when requested.
Personnel:
E911 Coordinator
Office / Records Coordinator
Dispatchers (4)
- Page 73 -Item #2.
60
Fund 215 - Emergency 911 Fund
Summary of Revenues & Expenditures
2019 2020 2021 3/31/21 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services 72,949$ 75,874$ 73,000$ 51,869$ 74,000$ 74,000$ 1.37%
Other Financing Sources 267,834 281,751 287,200 - 268,661 265,635 -7.51%
Total Emergency 911 Revenue 340,783$ 357,625$ 360,200$ 51,869$ 342,661$ 339,635$ -5.71%
2019 2020 2021 3/31/21 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Personnel 333,001$ 341,733$ 338,032$ 263,595$ 327,493$ 320,635$ -5.15%
Services 14,681 15,322 18,168 6,881 15,168 15,000 -17.44%
Supplies 120 587 4,000 556 - 4,000 0.00%
Total Emergency 911 Expenditures 347,802$ 357,642$ 360,200$ 271,032$ 342,661$ 339,635$ -5.71%
Beginning Fund Balance 7,518$ 499$ 482$ 482$ 482$
Annual Income / (Loss)(7,019) (17) - - -
Applied Budget Surplus - - - - -
Ending Fund Balance 499$ 482$ 482$ 482$ 482$
Summary of Revenues
Summary of Expenditures
Department
- Page 74 -Item #2.
61
Fund 215 - Emergency 911
Revenues and Expenditures
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Revenues:
Public Charges for Services
34-2525 Prepaid Wireless Fees 15,277$ 13,365$ 13,000$ 9,058$ 14,000$ 14,000$ 7.69%
34-2530 Non-Prepaid Wireless Fees 57,672 62,509 60,000 42,811 60,000 60,000 0.00%
Total Public Charges for Services 72,949 75,874 73,000 51,869 74,000 74,000 1.37%
Other Financing Sources
39-1201 Transfer from other funds 267,834 281,751 287,200 - 268,661 265,635 -7.51%
Total Other Financing Sources 267,834 281,751 287,200 - 268,661 265,635 -7.51%
Total Emergency 911 Fund Revenues 340,783$ 357,625$ 360,200$ 51,869$ 342,661$ 339,635$ -5.71%
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Expenditures:
Personnel
51-1100 Salaries & Wages 232,452$ 239,224$ 230,360$ 198,954$ 242,000$ 207,240$ -10.04%
51-1300 Overtime 8,749 10,261 7,000 7,101 9,000 9,000 28.57%
51-1400 Employee Benefits 1,200 1,200 6,600 600 1,200 19,000 187.88%
51-2100 Insurance Benefits 50,206 52,310 56,453 29,957 40,000 52,155 -7.61%
51-2200 FICA Taxes 18,439 19,059 18,356 15,746 19,293 17,011 -7.33%
51-2400 Retirement 21,955 19,679 19,263 11,237 16,000 16,229 -15.75%
Total Personnel 333,001 341,733 338,032 263,595 327,493 320,635 -5.15%
Services
52-3100 Property & Workers Comp Insurance 1,725 1,766 2,168 403 2,168 - -100.00%
53-1230 Utilities 12,956 12,956 14,500 6,478 13,000 13,500 -6.90%
52-3500 Travel & Training - 600 1,500 - - 1,500 0.00%
Total Services 14,681 15,322 18,168 6,881 15,168 15,000 -17.44%
Supplies
53-1600 Small Equipment 120 587 4,000 556 - 4,000 0.00%
Total Supplies 120 587 4,000 556 - 4,000 0.00%
Total Emergency 911 Fund Expenditures 347,802$ 357,642$ 360,200$ 271,032$ 342,661$ 339,635$ -5.71%- Page 75 -Item #2.
62
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- Page 76 -Item #2.
63
Hotel / Motel Tax Fund
Fund / Department Description:
The Hotel / Motel fund is a special revenue fund. 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 within the City. The Hotel / Motel Fund accounts for the room accommodation
excise tax receipts and distributions to tourism promoting organizations as required by agreements with these organizations. Room
taxes help the City promote, attract, and stimulate tourism as well as fund and construct facilities that promote tourism.
The City collects 7% of all short-term room gross receipts as excise taxes, including late fees. The tax receipted is then distributed as
follows:
Savannah Area Chamber of Commerce
Conventions Center located on Hutchinson Island
City’s General Fund
Debt Repayment (up to $250,000 annually)
Tybee Post Theater (up to $70,000 annually)
Remaining funds used for Beach Re-nourishment
Since all hotel / motel room taxes are distributed to either the General fund or other jurisdiction, there is no fund balance expected in
this fund. The City defines a Short Term Vacation Rental (STVR) as an accommodation rented to a guess for less than 30 days.
Rentals are required to remit a 7% local hotel / motel room tax report and payment to the City by the 20 th day of the following month.
Penalties and interest are applied to any accounts not paid on time.
- Page 77 -Item #2.
64
Fund 275 - Hotel / Motel Tax Fund
Summary of Revenues & Expenditures
2019 2020 2021 2021 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Taxes 3,639,678$ 3,293,486$ 3,371,000$ 2,844,404$ 3,710,000$ 4,000,000$ 18.66%
Total Hotel / Motel Revenues 3,639,678$ 3,293,486$ 3,371,000$ 2,844,404$ 3,710,000$ 4,000,000$ 18.66%
2019 2020 2021 2021 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Other Costs 1,819,839$ 1,589,785$ 1,514,136$ 1,238,476$ 1,614,136$ 1,783,600$ 17.80%
Other Financing Uses 1,819,839 1,703,701 1,856,864 1,489,058 2,095,864 2,216,400 19.36%
Total Hotel / Motel Tax Fund Expenditures 3,639,678$ 3,293,486$ 3,371,000$ 2,727,534$ 3,710,000$ 4,000,000$ 18.66%
Beginning Fund Balance -$ -$ -$ -$ -$
Annual Income / (Loss)- - - - -
Applied Budget Surplus - - - - -
Ending Fund Balance -$ -$ -$ -$ -$
Summary of Revenues
Summary of Expenditures
Department
- Page 78 -Item #2.
65
Fund 275 - Hotel / Motel Tax Fund
Revenues and Expenditures
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Revenues:
Taxes
31-4100 Hotel / Motel Taxes 3,639,678$ 3,293,486$ 3,371,000$ 2,844,404$ 3,710,000$ 4,000,000$ 18.66%
Total Taxes 3,639,678 3,293,486 3,371,000 2,844,404 3,710,000 4,000,000 18.66%
Total Hotel / Motel Tax Revenues 3,639,678$ 3,293,486$ 3,371,000$ 2,844,404$ 3,710,000$ 4,000,000$ 18.66%
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Expenditures:
Other Costs
57-2000 Hutchison Island Trade Center 606,734$ 515,114$ 481,475$ 389,570$ 531,475$ 571,314$ 18.66%
57-2001 Chamber of Commerce 1,213,105 1,029,918 962,661 778,906 1,012,661 1,142,286 18.66%
57-2002 Tybee Post Theater - 44,753 70,000 70,000 70,000 70,000 0.00%
Total Other Costs 1,819,839 1,589,785 1,514,136 1,238,476 1,614,136 1,783,600 17.80%
Other Financing Uses
61-1000 Transfer to General Fund 1,819,839 1,545,032 1,444,136 1,168,585 1,683,136 1,713,600 18.66%
61-1002 Transfer to Debt Service Fund - 158,669 245,400 250,000 245,400 250,000 1.87%
61-1003 Transfer for Beach Projects - - 167,328 70,473 167,328 252,800 100.00%
Total Other Financing Uses 1,819,839 1,703,701 1,856,864 1,489,058 2,095,864 2,216,400 19.36%
Total Hotel / Motel Tax Expenditures 3,639,678$ 3,293,486$ 3,371,000$ 2,727,534$ 3,710,000$ 4,000,000$ 18.66%
- Page 79 -Item #2.
66
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- Page 80 -Item #2.
67
SPLOST 2014 Fund
Fund / Department Description:
The Special Purpose Local Option Sales Tax (SPLOST) 2014 Fund is a capital project fund. The SPLOST 2014 accounts for
construction of major capital projects financed by SPLOST proceeds. A 2013 intergovernmental agreement between Chatham County
and the City of Tybee stated the City may anticipate $4.2 million in SPLOST 2014 proceeds over the life of the SPLOST to finance
approved capital projects.
The approved capital projects included roads, streets and bridges; stormwater and drainage; water and sewer; public works and public
safety vehicles and equipment; fire protection and administrative facilities. As of the final receipt date, the City has received $4.6 million
in SPLOST 2014 proceeds. The City has spent $3.5 million and has $619,085 included in the 2022 budget. The remaining $460,000
of unspent funds is year one of a three year reserve to purchase a fire truck and for fire station renovations.
- Page 81 -Item #2.
68
Fund 322 - SPLOST 2014 Fund
Project Revenues and Expenditures
Prior Year Current Year Total 2022 Balance
Account Revenue Source Project Budget Revenue Revenue Revenue Budget Remaining
Intergovernmental Revenue
33-7114 SPLOST 2014 Revenue 4,617,186$ 4,365,594$ 251,592$ 4,617,186$ -$ -$
36-1000 Investment Income 10,719 9,790 929 10,719 - -
Total Revenues 4,627,905$ 4,375,384$ 252,521$ 4,627,905$ -$ -$
Prior Year Current Year Total 2022 Balance
Account Project Project Budget Expenditures Expenditures Expenditures Budget Remaining
Capital Outlay
Public Safety
Public Safety Software Upgrade 196,665$ 196,665$ -$ 196,665$ -$ -$
Police Vehicles & Equipment 256,280 256,280 - 256,280 - -
3510-54-1300 Fire Station 230,000 - - - - 230,000
3510-54-2200 Fire Vehicles 1,142,343 882,347 29,996 912,343 - 230,000
Fire & Beach Safety Equipment 230,792 230,792 - 230,792 - -
Public Works -
Street Paving & Maintenance 71,856 71,856 - 71,856 - -
4210-54-1400 Marsh Hen Trail / Highway 80 Bike Trail 120,000 40,615 1,180 41,795 78,205 -
4210-54-1400 Drainage Projects 250,000 21,736 50,489 72,225 177,775 -
Street Sweeper 180,000 180,000 - 180,000 - -
Cultural & Recreational -
Memorial Park Pavilion & Bathroom Building 258,869 258,869 - 258,869 - -
4210-54-1200 Memorial Park Upgrades 50,000 - - - 50,000 -
4210-54-1200 Playground Equipment 215,390 195,390 - 195,390 20,000 -
Tybee Arts Association - Audio / Video 27,017 27,017 - 27,017 - -
YMCA - Batting Cage 5,842 5,842 - 5,842 - -
Tybee Post Theatre - Audio / Video 117,056 117,056 - 117,056 - -
4210-54-1200 Jaycee Park 697,396 674,291 - 674,291 23,105 -
Site Improvements 3,800 - 3,800 3,800 - -
Buildings & Building Improvements 50,644 - 50,644 50,644 - -
4210-54-1200 Dog Parks 20,000 - - - 20,000 -
Beach Crossovers 226,461 226,461 - 226,461 - -
4210-54-1300 South End Bathrooms 277,494 - 27,494 27,494 250,000 -
Total Expenditures 4,627,905$ 3,385,217$ 163,603$ 3,548,820$ 619,085$ 460,000$
Funds Reserved for Future Projects:
Fire Station - Year One of Three Year Reserve 230,000$
Fire Truck - Year One of Three Year Reserve 230,000
Total Funds Reserved for Future Projects 460,000$
- Page 82 -Item #2.
69
SPLOST 2020 Fund
Fund / Department Description:
The Special Purpose Local Option Sales Tax (SPLOST) 2020 Fund is a capital project fund. The SPLOST 2020 accounts for
construction of major capital projects financed by SPLOST proceeds. A 2019 intergovernmental agreement between Chatham County
and the City of Tybee stated the City may anticipate $3.9 million in SPLOST 2019 proceeds over the life of the SPLOST to finance
approved capital projects.
The approved capital projects include public safety facilities and equipment; road and drainage improvements; water and sewer
infrastructure; city facilities; recreational facilities and improvements, and title acquisition. To date, the City has rece ived $273,754 in
SPLOST 2020 proceeds. Approximately $1.6 million is included in the 2022 budget, and $920,000 of the remaining balance is year
two and three of a three year reserve to purchase a fire truck and for fire station renovations.
- Page 83 -Item #2.
70
Fund 323 - SPLOST 2020
Project Revenues and Expenditures
Prior Year Current Year Total 2022 Balance
Account Revenue Source Project Budget Revenue Revenue Revenue Budget Remaining
Intergovernmental Revenue
33-7115 SPLOST 2020 Revenue 3,944,653$ -$ 273,754$ 273,754$ 1,680,000$ 1,990,899$
36-1000 Investment Income 10,000 - 14 14 1,500 8,486
Total Revenues 3,954,653$ -$ 273,768$ 273,768$ 1,681,500$ 1,999,385$
Prior Year Current Year Total 2022 Balance
Account Project Project Budget Expenditures Expenditures Expenditures Budget Remaining
Capital Outlay
Public Safety
3510-54-1300 Fire Station 460,000$ -$ -$ -$ -$ 460,000$
3510-54-2200 Fire Vehicles 545,000 - - - 85,000 460,000
Public Works
4210-54-1400 Street Paving & Maintenance 200,000 - - - 200,000 -
4210-54-1400 Water / Sewer Improvements 500,000 - - - - 500,000
4210-54-1400 Drainage Projects 230,000 - - - 230,000 -
Cultural & Recreational -
4210-54-1300 Recreational Facilities 469,653 - - - - 469,653
4210-54-1200 Recreational Area Improvements 550,000 - - - 546,895 3,105
4210-54-1200 Beach Area Improvements 450,000 - - - 30,000 420,000
General Government
4210-54-1300 City Facilities 550,000 - - - 500,000 50,000
Total Expenditures 3,954,653$ -$ -$ -$ 1,591,895$ 2,362,758$
Funds Reserved for Future Projects:
Fire Station - Year Two and Three of Three Year Reserve 460,000$
Fire Truck - Year Two and Three of Three Year Reserve 460,000
Total Funds Reserved for Future Projects 920,000$
- Page 84 -Item #2.
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Grant Fund
Fund / Department Description
The Grant Fund is a capital project fund. The Grant Fund accounts for the receipts and disbursements of various capital grants received
by the City. The City actively applies for various grants throughout the year, including grants for public safety, facilities, studies, beach
re-nourishments, and equipment. Grants can be received from Federal, State or local agencies. Depending on the grant outline, the
City may or may not have cost share requirements. Only the grant eligible costs are included in this fund, any cost share portion would
be included in the general or other fund, if applicable.
The City has the following active or open grants related to:
Stormwater Management
Wake Study
Back River Study
Storm Shutters
Coastal Incentive
Home Elevation
Dune Monitoring
Fire Station
- Page 85 -Item #2.
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Fund 340 - Grant Fund
Project Revenues and Expenditures
Prior Year Current Year Total 2022 Balance
Revenue Source Grant Revenue Revenue Revenue Revenue Budget Remaining
Intergovernmental Revenue
Federal Emergency Management Assistance (FEMA)1,161,239$ -$ 172,776$ 172,776$ 988,463$ -$
National Fish and Wildlife Foundation (NFWF)125,000 - - 125,000 -
Georgia Dept of Community Affairs (DCA)1,628,636 1,626,073 2,563 1,628,636 - -
US Army Corps of Engineers (USACE)175,000 - - 175,000 -
Department of Natural Resources (DNR)62,000 - - 62,000 -
Other Grants - - - - - -
Total Revenues 3,151,875$ 1,626,073$ 175,339$ 1,801,412$ 1,350,463$ -$
Prior Year Current Year Total 2022 Balance
Project Project Budget Expenditures Expenditures Expenditures Budget Remaining
Capital Outlay
Public Safety
Fire Station Not Yet Awarded -$ -$ -$ -$ -$
Public Works
Stormwater Management 616,907 - 361,907 361,907 255,000 -
Storm shutters 187,000 - 2,965 2,965 184,035 -
Recreation -
Wake Study 350,000 - 350,000 350,000 - -
Back River Study 300,000 - 169,902 169,902 130,098 -
Coastal Incentive 37,000 - 37,000 37,000 - -
Dune Monitoring 112,650 - 65,421 - 112,650 -
General Government
Home Elevation 1,548,318 - 267,428 267,428 1,280,890 -
Total Expenditures 3,151,875$ -$ 1,254,623$ 1,189,202$ 1,962,673$ -$
- Page 86 -Item #2.
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Debt Service Fund
Fund / Department Description
The Debt Service Fund accounts for the debt payments and proceeds of the City. It was established to account for the Marine Science
Center Chatham County Revenue Bond 2019 Series principal and interest payments. In February 2019, Chatham County Recreation
Authority issued $3,410,000 in revenue bonds on behalf of the City of Tybee Island in order for the City to build a new marine science
center facility. Revenue generated from hotel / motel room tax funds annual debt service payments.
As of June 30, 2021, $3,160,000 remained outstanding on the bond. Annual principal and interest payments are as follows:
Fiscal Year Payable Principal Interest Total
2022 130,000$ 117,150$ 247,150$
2023 135,000 113,250 248,250
2024 135,000 109,200 244,200
2025 140,000 105,150 245,150
2026 150,000 99,550 249,550
2027-2031 820,000 406,250 1,226,250
2032-2036 970,000 253,600 1,223,600
2037-2039 680,000 55,000 735,000
3,160,000$ 1,259,150$ 4,419,150$
- Page 87 -Item #2.
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Fund 420 - Debt Service Fund
Summary of Revenues & Expenditures
2019 2020 2021 2021 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Other Financing Sources 245,149$ 158,929$ 245,400$ 250,000$ 250,000$ 250,000$ 1.87%
Total Debt Service Revenues 245,149$ 158,929$ 245,400$ 250,000$ 250,000$ 250,000$ 1.87%
2019 2020 2021 2021 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Debt Service -$ 245,399$ 245,400$ 206,350$ 245,400$ 247,650$ 0.92%
Total Debt Service Expenditures -$ 245,399$ 245,400$ 206,350$ 245,400$ 247,650$ 0.92%
Beginning Fund Balance -$ 245,149$ 158,679$ 158,679$ 163,279$
Annual Income / (Loss)245,149 (86,470) - 4,600 2,350
Applied Budget Surplus - - - - -
Ending Fund Balance 245,149$ 158,679$ 158,679$ 163,279$ 165,629$
Summary of Revenues
Summary of Expenditures
Department
- Page 88 -Item #2.
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Fund 420 - Debt Service Fund
Revenues and Expenditures
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Revenues:
Other Financing Sources
39-1500 Transfer from General Fund 245,149$ 260$ -$ -$ -$ -$ 0.00%
39-1500 Transfer from Hotel / Motel Tax Fund - 158,669 245,400 250,000 250,000 250,000 100.00%
Total Other Financing Sources 245,149 158,929 245,400 250,000 250,000 250,000 1.87%
Total Debt Service Fund Revenues 245,149$ 158,929$ 245,400$ 250,000$ 250,000$ 250,000$ 1.87%
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Expenditures:
Debt Service
58-1100 Principal -$ 125,000$ 125,000$ 125,000$ 125,000$ 130,000$ 4.00%
58-2100 Interest - 120,149 119,650 80,600 119,650 117,150 -2.09%
58-3000 Fiscal Agent Fees - 250 750 750 750 500 -33.33%
Total Capital Outlay - 245,399 245,400 206,350 245,400 247,650 0.92%
Total Debt Service Fund Expenditures -$ 245,399$ 245,400$ 206,350$ 245,400$ 247,650$ 0.92%
- Page 89 -Item #2.
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- Page 90 -Item #2.
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Water / Sewer Utility Fund
Department Description:
The Water / Sewer Utility Fund is considered a proprietary fund. It accounts for the provision of water and sewer services to the
residents of the City. All activities necessary to provide such services are accounted for in this fund. Activities include providing high-
quality drinking water, wastewater treatment and disposal services, and adequate water under sufficient pressure to our residents,
businesses and visitors.
The 2022 budget includes a restructure of water / sewer rates. The City has not proposed a rate adjustment for multiple years. A rate
structure paired with smaller annual rate adjustments will allow the City to issue debt that will fund the various capital pr ojects that are
past due. These projects include; sewer line replacements, watermain replacements, well house and clarifier rehabilitation, electrical
and water treatment plant upgrades various equipment purchases.
Services:
Provides water service to approximately 3,300 residential and commercial customers within the City;
Maintenance of approximately 22 miles of watermains and 32 miles sewerlines;
Testing and operating of hydrants and valves meeting regulatory standards;
Monthly billing of customers;
Personnel:
• Operations Division Director • Maintenance Worker (5) • Foreman (2)
• Billing Clerk • Crew Leader • Plant Operator
• Operations Superintendent • Technician (2)
Proposed Rate Structure:
Fixed costs are proposed at $30 per month for all utility customers. Usage costs are proposed as follows:
Consumption:Water Sewer Total Water Sewer Total
0 - 5,000 Gallons 3.20$ 3.20$ 6.40$ 3.20$ 3.20$ 6.40$
5,001 - 10,000 Gallons 3.50$ 3.50$ 7.00$ 3.50$ 3.50$ 7.00$
10,001 - 15,000 Gallons 4.00$ 4.00$ 8.00$ 5.00$ 5.00$ 10.00$
15,001 - 20,000 Gallons 4.50$ 4.50$ 9.00$ 5.63$ 5.63$ 11.25$
20,001 Gallons +5.15$ 5.15$ 10.30$ 6.44$ 6.44$ 12.88$
PROPOSED - Off Season PROPOSED - Peak Season
- Page 91 -Item #2.
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Fund 505 - Water / Sewer Fund
Summary of Revenues & Expenses
2019 2020 2021 2021 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services 3,112,942$ 3,111,850$ 3,121,675$ 2,220,817$ 3,144,000$ 3,439,500$ 10.18%
Other Financing Sources - - 1,026,058 155,262 1,009,150 - -100.00%
Total Water / Sewer Fund Revenue 3,112,942$ 3,111,850$ 4,147,733$ 2,376,079$ 4,153,150$ 3,439,500$ -17.08%
2019 2020 2021 2021 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Personnel 722,742$ 1,008,208$ 1,064,775$ 808,068$ 1,110,000$ 1,199,193$ 12.62%
Services 443,313 630,607 737,808 332,480 558,000 831,807 12.74%
Supplies & Other Items 366,409 418,351 442,000 273,572 382,500 413,500 -6.45%
Capital 11,319 568,121 1,500,900 908,407 1,500,900 - -100.00%
Depreciation & Debt Service 799,013 790,081 601,750 53,552 601,750 995,000 65.35%
Total Water / Sewer Fund Expenses 2,342,796$ 3,415,368$ 4,347,233$ 2,376,079$ 4,153,150$ 3,439,500$ -20.88%
Increase / (Decrease) in Equity 770,146$ (303,518)$ (199,500)$ -$ -$ -$
Beginning Cash Balance 2,473,182$ 3,223,576$ 2,067,183$ 2,067,183$ 1,058,033$
Adjustments to "accrual" basis:
Adjustments for accruals (19,752) (852,875) - - -
Applied Budget Surplus - - (1,026,058) (1,009,150) -
Ending Cash Balance 3,223,576$ 2,067,183$ 841,625$ 1,058,033$ 1,058,033$
Summary of Revenues
Summary of Expenses
Department
- Page 92 -Item #2.
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Fund 505 - Water / Sewer Fund
Revenues
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services
34-4210 Water User Charges 2,762,599$ 2,787,172$ 2,812,000$ 1,945,553$ 2,812,000$ 3,105,000$ 10.42%(1)
34-6904 Penalties & Late Charges 39,230 32,957 37,500 27,138 40,000 42,500 13.33%
34-4215 Capital Recovery 44,000 22,000 22,000 22,000 22,000 22,000 0.00%
38-1002 Celltower rent income 191,476 209,711 210,000 170,678 210,000 210,000 0.00%
34-6906 Miscellaneous 75,637 60,010 40,175 55,448 60,000 60,000 49.35%
Total Public Charges for Services 3,112,942 3,111,850 3,121,675 2,220,817 3,144,000 3,439,500 10.18%
Other Financing Sources
39-1300 Use of Fund Balance (Savings)- - 1,026,058 155,262 1,009,150 - -100.00%
Total Other Financing Sources - - 1,026,058 155,262 1,009,150 - -100.00%
Total Water / Sewer Revenues 3,112,942$ 3,111,850$ 4,147,733$ 2,376,079$ 4,153,150$ 3,439,500$ -17.08%
Significant Variances Explanation:
(1)Includes full year of proposed water / sewer rate restructure.
- Page 93 -Item #2.
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Fund 505 - Water / Sewer Fund
Expenses
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 Salaries & Wages 533,297$ 735,673$ 782,768$ 588,136$ 790,000$ 820,991$ 4.88%
51-1300 Overtime 8,128 35,611 30,500 16,965 30,000 27,485 -9.89%
51-1400 Employee Benefits 19,595 17,550 32,550 15,200 40,000 47,577 46.17%
51-2100 Insurance Benefits 58,661 136,348 124,763 121,526 145,000 187,774 50.50%
51-2200 FICA Taxes 81,428 49,127 53,861 39,353 67,000 73,170 35.85%
51-2400 Retirement 21,633 33,899 40,333 26,888 38,000 42,196 4.62%
Total Personnel 722,742 1,008,208 1,064,775 808,068 1,110,000 1,199,193 12.62%(1)
Services
52-1300 Contract Services 105,604 153,721 245,000 83,866 130,000 315,000 28.57%(2)
52-2200 Vehicle / Equipment Maintenance 91,685 83,966 140,000 102,703 85,000 70,000 -50.00%
52-2201 Building / Infrastructure Maintenance 79,874 133,842 129,000 91,738 125,000 175,000 35.66%(2)
52-2320 Vehicle / Equipment Lease(s)73,744 133,794 50,000 15,621 50,000 55,000 10.00%
52-3100 Property & Workers Comp Insurance 66,446 83,514 124,008 8,583 125,000 173,807 40.16%(3)
52-3220 Postage & Mailing 4,458 14,444 15,800 8,376 12,000 12,000 -24.05%
52-3500 Travel & Training 6,292 14,927 18,000 9,987 15,000 15,000 -16.67%
52-3600 Dues & Membership 3,676 867 3,000 2,430 3,000 3,000 0.00%
52-3990 Credit Card Fees 11,534 11,532 13,000 9,176 13,000 13,000 0.00%
Total Services 443,313 630,607 737,808 332,480 558,000 831,807 12.74%
Supplies & Other Items
53-1100 Supplies 48,896 90,054 112,200 63,605 72,500 82,500 -26.47%
53-1230 Utilities 278,046 264,345 275,800 193,049 270,000 275,000 -0.29%
53-1270 Fuel 13,313 15,841 19,000 7,712 15,000 15,000 -21.05%
52-1600 Equipment 26,154 48,111 35,000 9,206 25,000 41,000 17.14%
Total Supplies & Other Items 366,409 418,351 442,000 273,572 382,500 413,500 -6.45%
- Page 94 -Item #2.
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Fund 505 - Water / Sewer Fund (Continued)
Expenses
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
54-1315 Buildings - - 42,500 - 42,500 - -100.00%
54-2100 Vehicles & Equipment - 15,143 35,500 20,594 35,500 - -100.00%
54-1410 Infrastructure 11,319 552,978 1,422,900 887,813 1,422,900 - -100.00%
Total Capital 11,319 568,121 1,500,900 908,407 1,500,900 - -100.00%(4)
Depreciation & Debt Service
56-1000 Principal (Depreciation)663,592 691,882 522,900 - 522,900 670,000 28.13%
58-2000 Interest 111,769 88,199 78,850 53,552 78,850 70,000 -11.22%
58-3000 Fiscal Fees - - - - - 5,000 100.00%
Fund Balance Replenishment - - - - - 250,000 100.00%(5)
Total Depreciation & Debt Service 775,361 780,081 601,750 53,552 601,750 995,000 65.35%
Total Water / Sewer Expenses 2,319,144 3,405,368 4,347,233 2,376,079 4,153,150 3,439,500 -20.88%
Significant Variances Explanation:
(1)Increase reflects wage adjustment from approved class and comp study.
(2)Costs are expected to increase as more contract services and maintenance is required on aging infrastructure.
(3)Increase is a result of significant property and liability insurance premium increase.
(4)Included in the 2022 budget is a proposed debt issuance to finance multiple significant capital projects, removing the costs from operating.
(5)Included in the 2022 budget is an annual fund balance replenishment of $250,000.
- Page 95 -Item #2.
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Water / Sewer Fund
Expenditure Detail
1201 - Contract Services 1100 - Supplies
Engineering 25,000 Safety Equipment 6,000
Geothinq and Scada System 50,000 Uniform / Clothing 14,000
Water Towers 40,000 Gravel 15,000
Electrician 15,000 Polymer for Sludge 25,000
Water Analysis 95,000 Office and Miscellaneous 22,500
Dumping 90,000 Total 82,500
Total 315,000
2200 - Vehicles / Equipment Maintenance 1600 - Equipment
Vehicle Maintenance 25,000 Pumps 8,000
Electrical Updates 10,000 Meters 28,000
Ultraviolet Bulb Annual Replacement 25,000 Other 5,000
Sludge Press 10,000 Total 41,000
Total 70,000
- Page 96 -Item #2.
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The 2022 budget includes a proposed debt issuance to finance above water / sewer capital projects. As of June 30, 2021, the Utility
has $2.8 million in outstanding note payables with Georgia Environmental Facilities Authority (GEFA) for previous water line extensions
and lift stations, and various other water and sewer improvement projects.
Fund 505 - Water / Sewer Fund
Itemized List of Capital Requests
Type Amount
Clarifier #2 Rehabilitation 500,000$
Sanitary Sewer line Replacement 985,000
Laboratory Building 175,000
Bar Screen, Commentator and Chopper Blades 100,000
Sanitary Sewer Force main Replacement 75,000
Sanitary Sewer Lift Station Replacement 250,000
Watermain Replacement 312,500
Waste Reuse System Upgrades 100,000
Total Capital Additions 2,497,500$
- Page 97 -Item #2.
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- Page 98 -Item #2.
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Solid Waste Fund
Department Description:
The Solid Waste Fund is considered a proprietary fund. The Solid Waste Fund accounts for the provision of sanitation collecti on
services to the residents of the City. The City contracts out the garbage collections of residential and commercial customer s with
Atlantic Waste Company to provide solid waste collection services. All activities necessary to provide such services are accounted for
in this fund. The City charges a per cart fee for monthly service. Currently, the fees to cover all the operating costs, therefore, there is
annual supplement required form the general fund to balance the budget.
Below are the current garbage cart monthly rates per cart:
Description Monthly Rate per Cart
Garbage Carts:
Residential 24.50$
Stephens Day Homestead 17.99$
Additional Cart 24.50$
Commercial Cart 29.96$
Additional Commercial Cart 29.96$
Compactors:
Compactor 29.96$
- Page 99 -Item #2.
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Fund 540 - Solid Waste Fund
Summary of Revenues & Expenses
2019 2020 2021 3/31/21 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services 939,586$ 953,818$ 955,000$ 640,903$ 955,000$ 968,000$ 1.36%
Other Financing Sources 171,632 131,777 142,630 100,146 49,119 136,989 -3.95%
Total Solid Waste Revenue 1,111,218$ 1,085,595$ 1,097,630$ 741,049$ 1,004,119$ 1,104,989$ 0.67%
2019 2020 2021 3/31/21 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Personnel 53,152$ 21,130$ 21,130$ 15,848$ 21,130$ 14,091$ -33.31%
Services 1,060,213 1,064,465 1,076,500 725,201 982,989 1,090,898 1.34%
Total Solid Waste Expenses 1,113,365$ 1,085,595$ 1,097,630$ 741,049$ 1,004,119$ 1,104,989$ 0.67%
Increase / (Decrease) in Equity (2,147)$ -$ -$ -$ -$ -$
Beginning Cash Balance 19,235$ -$ 12,310$ 12,310$ 12,310$
Adjustments to "accrual" basis:
Adjustments for accruals (17,088) 12,310 - - -
Applied Budget Surplus - - - - -
Ending Cash Balance -$ 12,310$ 12,310$ 12,310$ 12,310$
Summary of Revenues
Summary of Expenses
Department
- Page 100 -Item #2.
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Fund 540 - Solid Waste Utility Fund
Revenues & Expenses
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Revenues
Public Charges for Services
34-4110 Solid Waste Collection Fees 635,086$ 713,850$ 923,000$ 628,200$ 923,000$ 936,000$ 1.41%
34-4112 Compactors 30,400 30,184 32,000 12,703 32,000 32,000 0.00%
34-4120 Recycling 227,132 172,700 - - - - 0.00%
34-4130 Recycled Materials Revenue 3,268 3,969 - - - - 0.00%
34-4132 Garbage Surcharge 43,700 33,115 - - - - 0.00%
Total Public Charges for Services 939,586 953,818 955,000 640,903 955,000 968,000 1.36%
Other Financing Sources
39-1000 Transfer from General Fund 171,632 131,777 142,630 100,146 49,119 136,989 -3.95%
Total Other Financing Sources 171,632 131,777 142,630 100,146 49,119 136,989 -3.95%
Total Solid Waste Revenues 1,111,218$ 1,085,595$ 1,097,630$ 741,049$ 1,004,119$ 1,104,989$ 0.67%
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Expenses
Personnel
51-1100 Wages & Benefits 53,152$ 21,130$ 21,130$ 15,848$ 21,130$ 14,091$ -33.31%
Total Personnel 53,152 21,130 21,130 15,848 21,130 14,091 -33.31%
Services
52-2111 Residential Waste Collection 637,501 666,038 887,000 598,384 797,845 897,408 1.17%
52-2112 Compactors 40,790 41,458 45,000 30,491 40,655 49,000 8.89%
52-2114 Recycling 237,432 212,479 - - - - 0.00%
52-2119 Yardwaste Removal 144,490 144,490 144,500 96,326 144,489 144,490 -0.01%
Total Services 1,060,213 1,064,465 1,076,500 725,201 982,989 1,090,898 1.34%
Total Solid Waste Expenses 1,113,365$ 1,085,595$ 1,097,630$ 741,049$ 1,004,119$ 1,104,989$ 0.67%
- Page 101 -Item #2.
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- Page 102 -Item #2.
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Campground Fund
Department Description:
The Campground Fund is considered a proprietary fund. All activities necessary to provide campground related services are accounted
for in this fund. Activities include services for 108 campsites and eight cabins. The campsites range from primitive tent sites to full RV
hook-up sites. The Campground provides numerous amenities for its guests, and all revenues generated from sales fund all operating
and capital costs of the campground.
Services:
Year round overnight accommodations of cabins and campsites;
Convenience store and souvenir supplies;
Pool and screened pavilion available;
24 hour laundry and vending services;
Fitness and TV amenities;
Grounds and facilities maintenance.
Personnel:
Campground Director
Operations Supervisor
Office Supervisor
Clerk (4)
Maintenance (2)
Strategic Plan 2022 Initiatives:
Transparency – Continue website / social media presence and involvement with various magazines and visitor guides.
Community Enhancement – Continue presence and multiple local festivals.
Financial Stability – Review and expand rental items for revenue streams.
Staff & Operations – Continue to hire and promote high caliber employees.
- Page 103 -Item #2.
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Fund 555 - Campground Fund
Summary of Revenues & Expenses
2019 2020 2021 3/31/21 2021 2022 Budget
Source Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services 1,871,821$ 1,645,814$ 1,552,200$ 1,452,742$ 1,886,000$ 1,927,200$ 24.16%
Other Financing Sources - 7,069 - 1,793 - 1,500 0.00%
Total Campground Revenue 1,871,821$ 1,652,883$ 1,552,200$ 1,454,535$ 1,886,000$ 1,928,700$ 24.26%
2019 2020 2021 3/31/21 2021 2022 Budget
Actual Actual Budget YTD Projected Budget % Change
Personnel 502,325$ 499,947$ 523,707$ 399,700$ 513,803$ 604,547$ 15.44%
Services 253,431 266,004 330,767 169,773 304,067 401,776 21.47%
Supplies & Other Items 247,669 223,793 263,626 171,139 257,776 265,650 0.77%
Capital 17,590 19,597 41,609 21,057 40,000 160,000 284.53%
Depreciation & Debt Service 136,964 130,633 121,600 38,736 496,727 496,727 308.49%
Other Uses - 600,000 - - - - 0.00%
Total Campground Expenses 1,157,979$ 1,739,974$ 1,281,309$ 800,405$ 1,612,373$ 1,928,700$ 50.53%
Increase / (Decrease) in Equity 713,842$ (87,091)$ 270,891$ 654,130$ 273,627$ -$
Beginning Cash Balance 655,597$ 1,007,216$ 282,354$ 282,354$ 555,981$
Adjustments to "accrual" basis:
Adjustments for accruals - - - - -
Applied Budget Surplus (362,223) (637,771) - - -
Ending Cash Balance 1,007,216$ 282,354$ 553,245$ 555,981$ 555,981$
Summary of Revenues
Summary of Expenses
Department
- Page 104 -Item #2.
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Fund 555 - Campground Fund
Revenues
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Public Charges for Services
34-7520 Camping Fees 1,439,826$ 1,265,414$ 1,200,000$ 1,122,479$ 1,500,000$ 1,500,000$ 25.00%
34-7521 Tent Site Fees 70,604 61,039 50,000 46,108 65,000 70,000 40.00%
34-7522 Cabin Rental 179,877 159,261 150,500 133,075 165,000 185,000 22.92%
34-7530 Camp Store Sales 147,844 126,000 120,700 130,175 130,000 140,000 15.99%
34-7538 Parking Revenue 22,870 11,575 10,000 1,950 5,000 10,000 0.00%
34-7534 Miscellaneous 10,800 22,525 21,000 18,955 21,000 22,200 5.71%
Total Public Charges for Services 1,871,821 1,645,814 1,552,200 1,452,742 1,886,000 1,927,200 24.16%
Other Financing Sources
39-2100 Sales of Capital Assets - 7,069 - 1,793 - 1,500 100.00%
Total Other Financing Sources - 7,069 - 1,793 - 1,500 100.00%
Total Campground Revenues 1,871,821$ 1,652,883$ 1,552,200$ 1,454,535$ 1,886,000$ 1,928,700$ 24.26%
- Page 105 -Item #2.
92
Fund 555 - Campground Fund
Expenses - 6180
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Personnel
51-1100 Salaries & Wages 362,658$ 358,228$ 357,714$ 285,628$ 362,686$ 421,080$ 17.71%
51-1300 Overtime 2,004 1,311 5,000 854 1,000 1,560 -68.80%
51-1400 Employee Benefits 2,775 6,446 13,500 3,660 7,500 17,912 32.68%
51-2100 Insurance Benefits 79,374 84,691 97,647 73,618 88,678 96,678 -0.99%
51-2200 FICA Taxes 24,381 26,298 27,496 21,040 28,396 33,994 23.63%
51-2400 Retirement 31,133 22,973 22,350 14,900 25,543 33,323 49.10%
Total Personnel 502,325 499,947 523,707 399,700 513,803 604,547 15.44%(1)
Services
52-1300 Contract Services 118,601 109,180 121,300 67,108 115,000 117,800 -2.89%
52-2200 Vehicle / Equipment Maintenance 4,709 3,045 6,000 3,800 5,500 6,000 0.00%
52-2201 Building & Infrastructure Maintenance 6,585 10,774 25,000 12,605 25,000 25,000 0.00%
52-3100 Property & Workers Comp Insurance 11,892 14,151 25,867 2,207 25,867 89,776 247.07%(2)
52-3300 Advertising 51,114 67,286 81,000 29,725 70,000 80,000 -1.23%
52-3500 Travel & Training 5,164 6,520 11,000 499 5,000 11,000 0.00%
52-3600 Dues & Membership 4,917 7,744 10,000 4,433 7,500 10,600 6.00%
52-3990 Credit Card Fees 49,595 46,704 50,000 49,396 50,000 60,000 20.00%
52-3900 Other 854 600 600 - 200 1,600 166.67%
Total Services 253,431 266,004 330,767 169,773 304,067 401,776 21.47%
Supplies & Other Items
53-1100 Supplies 29,652 23,410 33,250 16,252 28,000 34,200 2.86%
53-1230 Utilities 147,373 144,355 153,776 104,117 153,776 155,400 1.06%
52-1520 Camp Store Items for Purchase 66,118 54,502 68,600 49,464 68,000 68,000 -0.87%
53-1600 Equipment 4,526 1,526 8,000 1,306 8,000 8,000 0.00%
53-1700 Other - - - - - 50 100.00%
Total Supplies 247,669 223,793 263,626 171,139 257,776 265,650 0.77%
- Page 106 -Item #2.
93
Fund 555 - Campground Fund (Continued)
Expenses - 6180
2019 2020 2021 3/31/21 2021 2022 Budget
Account Account Name Actual Actual Budget YTD Projected Budget % Change
Capital
54-1315 Buildings 17,590 11,170 15,000 6,214 15,000 150,000 900.00%
54-2100 Vehicles & Equipment - 8,427 - 5,050 10,000 10,000 100.00%
54-1410 Site Improvements - - 26,609 9,793 15,000 - -100.00%
Total Capital 17,590 19,597 41,609 21,057 40,000 160,000 284.53%(3)
Depreciation & Debt Service
56-1000 Principal (Depreciation)61,926 64,752 65,000 - 439,413 448,954 590.70%
56-2000 Interest 75,038 65,881 56,600 38,736 57,314 47,773 -15.60%
Total Depreciation & Debt Service 136,964 130,633 121,600 38,736 496,727 496,727 308.49%(4)
Other Uses
59-1001 Transfer to other funds - 600,000 - - - - 0.00%
Total Other Uses - 600,000 - - - - 0.00%
Total Campground Expenses 1,157,979 1,739,974 1,281,309 800,405 1,612,373 1,928,700 50.53%
Significant Variances Explanation:
(1)Increase is a wage of adjustment from approved class and comp study, and allocation of Finance and IT wages to fund.
(2)Increase due to premium increase for property and liability insurance.
(3)Capital purchases were put on hold in previous year budget due to COVID-19, capital purchases included in current year budget.
(4)Increase due to principal on debt service.
- Page 107 -Item #2.
94
Campground Fund
Expense Detail
1300 - Contract Services 1100 - Supplies
Service Contracts 8,000 Materials 25,000
Garbage 12,000 Pool Materials 7,000
Custodial 78,000 Uniforms 1,200
Pool 3,800 Postage 1,000
Pest Control 5,000 Total 34,200
Contact Labor 10,000
Lodging Compensation 1,000 1230 - Utilities
Total 117,800 Telephone Communications 7,500
Cable 18,000
3500 - Building & Infrastructure Maintenance Water / Sewer 18,500
Gravel 6,000 Electric 110,000
Water / Sewer 5,000 Propane & Fuel 1,400
Electrical 5,000 Total 155,400
HVAC 5,000
Misc 4,000 1520 - Camp Store Items for Resale
Total 25,000 Propane 9,000
Apparel 22,000
3300 - Advertising Groceries 10,000
Social Media / Internet 41,410 RV Supplies 12,000
Visitor Guides 11,865 Firewood 15,000
Magazines 16,045 Total 68,000
Festivals 4,000
Other 6,680
Total 80,000
3500 - Travel & Training
National ARVC Conferences 4,500
Grand Strand Gift Shows 2,500
State Conference 2,000
NRPA and CPRP 1,000
CPO 1,000
Total 11,000
- Page 108 -Item #2.
95
Fund 555 - Campground Fund
Itemized List of Capital Requests
Type Amount
New Maintenance Shop Construction 150,000$
Picnic Tables 5,000
Fire Rings 5,000
Total Campground Capital 160,000$
- Page 109 -Item #2.
96
Page Intentionally Left Blank
- Page 110 -Item #2.
97
Personnel Detail
On an annual basis, management reviews the distribution of employee wages and benefits, as well as City expenses, to the Utility
Funds. For the City Manager, Finance, Human Resources and Information Technology Departments, a portion of responsibilities are
utility related, therefore, a portion of employee wages and benefits are allocated to utility funds. In the current budget, $236,112 of
general fund wages and benefits is allocated to the Water / Sewer Fund, and $63,835 is allocated to the Campground Fund.
Gross wages and benefits for each department and fund are listed as follows:
Total Annual
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Clerk of Council
Clerk of Council 67,934 - 5,600 73,534 5,625 8,046 354 100 350 88,009
Total 67,934 - 5,600 73,534 5,625 8,046 354 100 350 88,009
City Manager
City Manager 136,578 - 4,040 140,618 10,757 24,528 354 100 700 177,057
Administrative Assistance 35,155 - 2,520 37,675 2,882 - 354 100 180 41,191
Total 171,733 - 6,560 178,293 13,639 24,528 708 200 880 218,248
Finance
Finance Director 115,483 - 3,710 119,193 9,118 15,942 354 100 650 145,357
Finance Manager 76,505 3,000 3,850 83,355 6,377 7,566 354 100 370 98,122
Payroll & Admin Specialist 46,208 - 3,710 49,918 3,819 8,046 354 100 250 62,487
Accounts Payable Clerk 50,600 2,500 3,870 56,970 4,358 8,046 354 100 300 70,128
Accounts Receivable Clerk 37,722 200 1,020 38,942 2,979 8,046 354 100 205 50,626
Total 326,518 5,700 16,160 348,378 26,651 47,646 1,770 500 1,775 426,720
Human Resources
Human Resource Specialist 63,563 - 3,710 67,273 5,146 12,384 354 100 180 85,437
Total 63,563 - 3,710 67,273 5,146 12,384 354 100 180 85,437
Information Technology
IT Director 106,057 - 12,300 118,357 9,054 8,046 354 100 400 136,311
IT Support Specialist 43,429 2,000 4,020 49,449 3,783 15,942 354 100 300 69,928
IT Support Specialist 42,432 - - 42,432 3,246 - - - - 45,678
Total 191,918 2,000 16,320 210,238 16,083 23,988 708 200 700 251,917
Employer Funded Benefits
- Page 111 -Item #2.
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2022 Budget
Personnel Detail (continued)
Total Annual
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Police & Code Enforcement
Police Chief 114,305 - 2,640 116,945 8,946 12,384 354 100 625 139,354
Major 94,231 - 2,640 96,871 7,411 15,942 354 100 525 121,203
Major 101,143 - 2,640 103,783 7,939 8,046 354 100 575 120,797
Captain 83,679 - 2,640 86,319 6,603 11,490 354 100 475 105,341
Administrative Lieutenant 75,190 - 1,320 76,510 5,853 - 354 100 425 83,242
Lieutenant 68,804 4,000 2,409 75,213 5,754 15,942 354 100 400 97,763
Lieutenant 71,223 4,000 3,626 78,849 6,032 8,046 354 100 400 93,781
Lieutenant 68,804 5,000 2,379 76,183 5,828 8,046 354 100 400 90,911
City Marshal 67,968 - 3,536 71,504 5,470 8,046 354 100 400 85,874
Sergeant 59,872 7,000 2,271 69,143 5,289 8,046 354 100 350 83,282
Sergeant 57,135 8,000 3,369 68,504 5,241 8,046 354 100 325 82,570
Sergeant 56,435 2,000 3,408 61,843 4,731 11,490 354 100 325 78,843
Sergeant 57,157 6,000 3,359 66,516 5,088 15,942 354 100 325 88,325
Sergeant 53,889 9,000 2,119 65,008 4,973 8,046 354 100 300 78,781
Corporal 52,468 7,000 2,097 61,565 4,710 8,046 354 100 300 75,075
Corporal 51,216 10,000 2,058 63,274 4,840 8,046 354 100 300 76,914
Corporal 50,343 2,000 2,045 54,388 4,161 11,490 354 100 300 70,793
Corporal 49,721 10,000 2,035 61,756 4,724 8,046 354 100 275 75,255
Corporal 49,721 11,000 2,035 62,756 4,801 15,942 354 100 275 84,228
Senior Police Officer 47,862 5,000 1,996 54,858 4,197 7,566 354 100 275 67,350
Senior Police Officer 46,468 3,000 1,975 51,443 3,935 8,046 354 100 275 64,153
Senior Police Officer 47,862 2,000 1,986 51,848 3,966 8,046 354 100 275 64,589
Senior Police Officer 47,862 3,000 1,986 52,848 4,043 7,566 354 100 275 65,186
Police Officer 41,754 1,000 1,892 44,646 3,415 15,942 354 100 250 64,707
Police Officer 41,754 3,000 1,882 46,636 3,568 8,046 354 100 250 58,954
Police Officer 41,754 3,000 1,882 46,636 3,568 8,046 354 100 250 58,954
Police Officer 41,754 - 1,882 43,636 3,338 8,046 354 100 250 55,724
Police Officer 41,754 - 1,882 43,636 3,338 8,046 354 100 250 55,724
Police Officer 41,754 - 1,882 43,636 3,338 8,046 354 100 250 55,724
Detention Officer 37,871 1,000 1,823 40,694 3,113 8,046 354 100 225 52,532
Detention Officer 22,721 - - 22,721 1,738 - - - - 24,459
Code Enforcement Officer 34,243 1,000 1,537 36,780 2,814 8,046 354 100 185 48,279
Code Enforcement Officer 33,330 1,000 1,523 35,853 2,743 7,566 354 100 185 46,801
Code Enforcement Officer 33,330 1,000 1,523 35,853 2,743 8,046 354 100 185 47,281
Code Enforcement Officer 33,330 1,000 1,523 35,853 2,743 7,566 354 100 185 46,801
Code Enforcement Officer 33,330 1,000 1,523 35,853 2,743 8,046 354 100 185 47,281
Code Enforcement Officer 33,330 - 1,523 34,853 2,666 8,046 354 100 185 46,204
Code Enforcement Officer 30,615 - 1,471 32,086 2,455 8,046 354 100 250 43,291
Code Enforcement Officer 30,615 - 1,471 32,086 2,455 8,046 354 100 250 43,291
Total 2,046,597 111,000 81,788 2,239,385 171,313 349,932 13,452 3,800 11,735 2,789,617
Employer Funded Benefits
- Page 112 -Item #2.
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2022 Budget
Personnel Detail (continued)
Total
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Fire & Beach Safety
Fire Chief 97,155 - 13,808 110,963 8,489 15,942 354 100 240 136,088
Special Operations Chief 80,090 - 5,005 85,095 6,510 8,046 354 100 240 100,345
Lieutenant 60,159 9,000 4,060 73,219 5,601 8,046 354 100 240 87,560
Lieutenant 60,157 21,000 4,050 85,207 6,518 8,046 354 100 240 100,465
Lieutenant 60,157 2,000 4,030 66,187 5,063 15,942 354 100 240 87,886
Sergeant 50,966 18,000 3,578 72,544 5,550 8,046 354 100 240 86,834
Sergeant 50,488 2,000 3,544 56,032 4,286 8,046 354 100 240 69,058
Sergeant 49,476 1,000 3,494 53,970 4,129 8,046 354 100 240 66,839
Firefighter / Beach Safety Coordinator 47,630 2,000 4,622 54,252 4,150 8,046 354 100 240 67,142
Firefighter 45,063 10,000 3,303 58,366 4,465 12,384 354 100 240 75,909
Firefighter 44,950 1,500 3,348 49,798 3,810 8,046 354 100 240 62,348
Firefighter 44,950 1,500 3,268 49,718 3,803 8,046 354 100 240 62,261
Firefighter 44,725 2,000 3,256 49,981 3,824 8,046 354 100 240 62,545
Firefighter 44,529 12,000 3,246 59,775 4,573 8,046 354 100 240 73,088
Firefighter 44,079 2,000 3,214 49,293 3,771 8,046 354 100 240 61,804
Firefighter 43,433 2,000 3,182 48,615 3,719 8,046 354 100 240 61,074
Firefighter 43,433 2,000 3,182 48,615 3,719 8,046 354 100 240 61,074
Firefighter 43,433 2,000 3,182 48,615 3,719 12,384 354 100 240 65,412
Lifeguard / Safety Officer 34,000 - 2,710 36,710 2,808 8,046 354 100 240 48,258
Lifeguard / Safety Officer 34,000 - 2,710 36,710 2,808 8,046 354 100 240 48,258
Lifeguard / Safety Officer 34,000 - 2,710 36,710 2,808 8,046 354 100 240 48,258
Firefighter - PT 27,979 - - 27,979 2,140 - - - - 30,119
Firefighter - PT 27,087 - - 27,087 2,072 - - - - 29,159
Firefighter - PT 26,303 - - 26,303 2,012 - - - - 28,315
Lifeguards - Seasonal 306,000 - - 306,000 23,409 - - - - 329,409
Total 1,444,242 90,000 83,500 1,617,742 123,756 193,434 7,434 2,100 5,040 1,949,506
Employer Funded
Municipal Court
Municipal Court Director 78,218 - 3,750 81,968 6,271 8,046 354 100 350 97,089
Municipal Court Clerk 50,621 1,200 3,740 55,561 4,250 8,046 354 100 325 68,636
Assistant Municipal Court Clerk 41,477 - 3,780 45,257 3,462 8,046 354 100 200 57,219
Total 170,316 1,200 11,270 182,786 13,983 24,138 1,062 300 875 222,944
- Page 113 -Item #2.
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2022 Budget
Personnel Detail (continued)
Total
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Engineering/Public Works/Facilities
Engineer / Director of Infrastructure 98,987 - 8,820 107,807 8,247 8,046 354 100 550 125,104
Division Director 90,838 - 2,400 93,238 7,133 8,046 354 100 500 109,371
Division Director 78,511 - 7,755 86,266 6,599 12,384 354 100 410 106,113
Mechanic Crew Leader 56,138 5,000 1,200 62,338 4,769 8,046 354 100 325 75,932
Building Maintenance Foreman 47,757 3,000 2,300 53,057 4,059 12,384 354 100 260 70,214
Mechanic Foreman 47,757 2,000 2,290 52,047 3,982 11,490 354 100 260 68,233
Construction Foreman 47,757 2,000 2,310 52,067 3,983 15,942 354 100 260 72,706
Landscape Foreman 47,757 2,000 2,230 51,987 3,977 8,046 354 100 260 64,724
Building Maintenance Crew Leader 45,593 3,000 2,390 50,983 3,900 8,046 354 100 255 63,638
Construction Crew Leader 44,511 3,000 2,270 49,781 3,808 11,490 354 100 225 65,758
Parks Crew Leader 43,981 3,000 1,060 48,041 3,675 8,046 354 100 225 60,441
Mechanic 37,786 2,000 1,080 40,866 3,126 8,046 354 100 210 52,702
Building Maintenance Worker II 36,470 4,000 2,230 42,700 3,267 8,046 354 100 200 54,667
Building Maintenance Worker II 36,046 4,000 1,130 41,176 3,150 8,046 354 100 200 53,026
Heavy Equipment Operator 36,025 2,000 1,070 39,095 2,991 8,046 354 100 200 50,786
Heavy Equipment Operator 36,025 2,000 1,070 39,095 2,991 8,046 354 100 200 50,786
Laborer II 35,622 7,000 1,070 43,692 3,342 8,046 354 100 195 55,729
Laborer II 35,219 1,000 1,060 37,279 2,852 8,046 354 100 195 48,826
Recycling Coordinator 35,155 3,000 1,010 39,165 2,996 8,046 354 100 190 50,851
Laborer II 34,391 2,000 1,010 37,401 2,861 12,384 354 100 175 53,275
Laborer 1 30,530 2,000 1,010 33,540 2,566 8,046 354 100 175 44,781
Laborer 1 30,530 2,000 1,010 33,540 2,566 8,046 354 100 175 44,781
Laborer 1 30,530 1,000 1,010 32,540 2,489 8,046 354 100 175 43,704
Laborer 1 30,530 1,000 1,010 32,540 2,489 8,046 354 100 175 43,704
Laborer 1 30,530 1,000 1,010 32,540 2,489 12,384 354 100 175 48,042
Laborer 1 30,530 1,000 1,020 32,550 2,490 8,046 354 100 175 43,715
Laborer 1 29,363 500 1,000 30,863 2,361 8,046 354 100 165 41,889
Laborer 1 29,363 500 1,000 30,863 2,361 8,046 354 100 165 41,889
Administrative Assistant 37,680 1,000 2,240 40,920 3,130 8,046 354 100 215 52,765
Total 1,251,912 60,000 56,065 1,367,977 104,649 265,470 10,266 2,900 6,890 1,758,152
Employer Funded
Community Development
Community Development Director 98,986 - 3,900 102,886 7,871 12,384 354 100 550 124,145
Better Hometown Coordinator 50,006 500 3,720 54,226 4,148 - - 100 275 58,749
Business License / STVR Coordinator 44,193 - 3,600 47,793 3,656 8,046 354 100 225 60,174
Facilities / Special Events Coordinator 39,135 - 3,600 42,735 3,269 11,490 354 100 225 58,173
Zoning Specialist 40,989 500 3,600 45,089 3,449 8,046 354 100 225 57,263
Business License Clerk 22,721 - 900 23,621 1,807 - 354 100 - 25,882
Total 296,030 1,000 19,320 316,350 24,200 39,966 1,770 600 1,500 384,386
- Page 114 -Item #2.
101
2022 Budget
Personnel Detail (continued)
Total
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Parking Services
Parking Services Supervisor 59,008 - 2,380 61,388 4,696 11,490 354 100 325 78,353
Assistant Parking Services Supervisor 43,005 1,500 2,260 46,765 3,578 8,046 354 100 250 59,093
Parking Services Assistant 36,067 - - 36,067 2,759 - - - 38,826
Parking Services Attendant 19,730 - - 19,730 1,509 - - - - 21,239
Parking Services Attendant 20,941 - - 20,941 1,602 - - - - 22,543
Parking Enforcement 20,941 - - 20,941 1,602 - - - - 22,543
Parking Enforcement 20,070 - - 20,070 1,535 - - - - 21,605
Parking Enforcement (6)19,890 - - 19,890 1,522 - - - - 21,412
Total 239,652 1,500 4,640 245,792 18,803 19,536 708 200 575 285,614
E911 Dispatch Fund
E911 Coordinator 40,565 4,000 4,286 48,851 3,737 8,046 354 100 225 61,313
Office / Records Coordinator 38,189 2,500 4,259 44,948 3,439 8,046 354 100 200 57,087
Communication Officer 32,758 1,000 2,658 36,416 2,786 8,046 354 100 190 47,892
Communication Officer 32,758 1,500 2,648 36,906 2,823 8,046 354 100 190 48,419
Communication Officer 31,485 - 2,574 34,059 2,606 8,046 354 100 175 45,340
Communication Officer 31,485 - 2,574 34,059 2,606 8,046 354 100 175 45,340
Total 207,240 9,000 19,000 235,240 17,997 48,276 2,124 600 1,155 305,392
Water / Sewer Fund
Operations Division Director 83,693 - 1,130 84,823 6,489 15,942 354 100 450 108,158
Utility Billing Clerk 48,415 1,000 3,850 53,265 4,075 12,384 354 100 275 70,453
Operations Superintendent 57,686 - 1,060 58,746 4,494 8,046 354 100 325 72,065
Crew Foreman 55,331 1,000 8,377 64,708 4,950 15,942 354 100 325 86,379
Meter Foreman 47,757 500 2,599 50,856 3,891 8,046 354 100 250 63,497
Plant Operator 47,184 10,000 2,482 59,666 4,564 15,942 354 100 250 80,876
Maintenance Worker II 41,498 1,000 2,407 44,905 3,435 8,046 354 100 225 57,065
Maintenance Worker I 39,992 2,000 2,413 44,405 3,397 8,046 354 100 225 56,527
Maintenance Worker I 33,797 5,000 2,040 40,837 3,124 12,384 354 100 180 56,979
Meter Technician 35,494 3,500 2,192 41,186 3,151 8,046 354 100 200 53,037
Camera Crew Leader 43,429 500 1,020 44,949 3,439 8,046 354 100 225 57,113
Camera Technician 37,722 500 1,010 39,232 3,001 11,490 354 100 195 54,372
Plant Operator Trainee 35,155 500 1,020 36,675 2,806 8,046 354 100 195 48,176
Utility Worker 29,363 - 1,000 30,363 2,323 8,046 354 100 165 41,351
Total 636,516 25,500 32,600 694,616 53,139 148,452 4,956 1,400 3,485 906,048
Employer Funded
- Page 115 -Item #2.
102
2022 Budget
Personnel Detail (continued)
Total
Annual Wages Overtime Other Pay Total Wages FICA Health Dental Life Disability Wages & Benefits
Campground Fund
Campground Director 65,024 - 4,030 69,054 5,283 8,046 354 100 350 83,187
Operations Supervisor 47,184 400 2,280 49,864 3,815 8,046 354 100 250 62,429
Officer Supervisor 47,757 200 2,260 50,217 3,842 8,046 354 100 250 62,809
Clerk 40,947 - 1,050 41,997 3,213 15,942 354 100 200 61,806
Clerk 34,815 - 1,030 35,845 2,742 11,490 354 100 200 50,731
Clerk 34,391 100 1,090 35,581 2,722 8,046 354 100 225 47,028
Clerk 32,758 - 1,050 33,808 2,586 8,046 354 100 190 45,084
Maintenance Worker 34,815 100 1,030 35,945 2,750 8,046 354 100 200 47,395
Maintenance Worker 34,391 200 1,020 35,611 2,724 8,046 354 - 185 46,920
Total 372,082 1,000 14,840 387,922 29,677 83,754 3,186 800 2,050 507,389
Accumulated Totals 7,486,253 307,900 371,373 8,165,526 624,661 1,289,550 48,852 13,800 37,190 10,179,379
Employer Funded
- Page 116 -Item #2.
File Attachments for Item:
3. Third Reading, Millage Rate
- Page 117 -Item #3.
2016 2017 2018 2019 2020 2021
Real and Personal 566,668,936 577,320,450 594,348,883 638,256,266 645,185,097 668,266,392
Motor Vehicles 6,650,410 4,936,460 3,624,890 2,822,520 2,283,410 1,810,720
Mobile Homes 80,924 85,040 81,120 81,200 73,920 63,600
Timber - - - - - -
Heavy duty equipment - 3,104 - - - 4,573
Gross Digest 573,400,270 582,345,054 598,054,893 641,159,986 647,542,427 670,145,285
Less: M&O Exemptions (120,144,518) (126,999,742) (128,413,700) (136,681,922) (141,098,387) (141,293,845)
Net M&O Digest 453,255,752 455,345,312 469,641,193 504,478,064 506,444,040 528,851,440
Gross M&O Millage 6.394 6.399 6.407 6.633 6.678 6.455
Less: Rollbacks 2.350 2.3550 2.4760 2.7020 2.7472 2.5242
Net M&O Millage 4.044 4.044 3.931 3.931 3.931 3.931
Net Taxes Levied 1,833,148 1,841,416 1,846,160 1,983,103 1,990,832 2,078,915
Net Taxes $ Increase 48,977 8,269 4,743 136,944 7,729 88,083
Net Taxes % Increase/(Decrease)2.75%0.45%0.26%7.42%0.39%4.42%
CURRENT YEAR 2021 TAX DIGEST AND FIVE YEAR HISTORY OF LEVY
- Page 118 -Item #3.
PT-38 (Rev 01/18)
City Millage Rate Certification
ADDRESS CITY, STATE, ZIP
FEI # CITY CLERK PHONE NO. FAX EMAIL
58-6000661 912.472.5080 912.786.4573
OFFICE DAYS / HOURS
M-F 8:00am - 5:00pm
Exemption Amount
71,522,781
690,840
66,119,373
EXAMPLE: 7 mills (or .007) is shown as 7.000. PLEASE SHOW MILLAGE FOR EACH TAXDING JURISDICTION EVEN IF THERE IS NO LEVY.
CITY DISTRICTS DISTRICT NO. COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5
List Special Districts if different List District Gross Millage for **Less Rollback for Net Millage for Maintenance Bond Millage Total Millage
from City District below Numbers Maintenance & Local Option & Operation Purposes (If Applicable) Column 3 + Column 4
such as CID's, BID's, or DA's Operations Sales Tax (Column 1 less Column 2)
City Millage Rate 45 6.455 2.524 3.931 3.931
Independent School System 0.000 0.000
Special Districts 0.000 0.000
0.000 0.000
0.000 0.000
0.000 0.000
Name of County(s) in which your city is located:
______________________ ___________________________________________
Date Mayor or City Clerk
Complete this form once the levy is determined, and if zero, report this information in Column 1. Mail a copy to the address below or fax to (404)724-7011 and
distribute a copy to your County Tax Commissioner and Clerk of Court. This form also provides the Local Government Service Division with the millage rates
for the distribution of Railroad Equipment Tax and Alternative Ad Valorem Tax.
**Local Option Sales Tax Proceeds must be shown as a mill rate rollback if applicable to Independent School.
City of Tybee Island PO Box 2749, 403 Butler Avenue Tybee Island, GA 31328
Janet LeViner jleviner@cityoftybee.org
LT Tybee Local Homestead
If City and School assessment is other than 40%, enter percentage millage is based on _______________%. List below the millage rate in terms of mills.
L8 Local Homestead
L9 Stephens Day
ARE TAXES BILLED AND COLLECTED BY THE ( ) CITY OR ( ) COUNTY TAX COMMISSIONER? LIST VENDOR, CONTACT PERSON AND PHONE NO.
Daniel Powers 912.625.7271
Exemption Amount QualificationsQualifications
CITY INDEPENDENT SCHOOL
List below the amount & qualifications for each LOCAL homestead exemption granted by the City and Independent School System.
I hereby certify that the rates listed above are the official rates for the Districts indicated for Tax Year 2018
CITY AND INDEPENDENT SCHOOL MILLAGE RATE CERTIFICATION FOR TAX YEAR 2021
http://www.dor.ga.gov
Georgia Department of Revenue
Local Government Services Division
4125 Welcome All Road
Atlanta, Georgia 30349
Phone: (404) 724-7003
CITY NAME
- Page 119 -Item #3.
File Attachments for Item:
4. Final 2021 Budget Amendments
- Page 120 -Item #4.
- Page 121 -Item #4.
- Page 122 -Item #4.