2025-2026 Annual BudgetCity of Atlantic Beach
Fiscal Year 2025-26 Budget
Adopted Version
City of Atlantic Beach | Budget Book 2026 Page 1
TABLE OF CONTENTS
Introduction 3
Transmittal Letter 4
Core Strategies 6
Organization Chart 7
City Overview 8
Demographics 12
Mission, Vision, and Values 16
City of Atlantic Beach on Social Media 17
Departments 18
Commission 19
City Manager 21
City Clerk 23
Finance 25
Human Resources and Risk Management 27
City Attorney 29
Information Technology 30
City Engineer 32
Neighborhoods 33
Building Code Enforcement 36
Cutural Arts and Recreation 38
General Government 39
Public Works 40
Public Safety 41
Public Utilities 42
Capital Improvements 43
Public Utilities 10-Year Capital Improvement Plan 44
Public Works 10-Year Capital Improvement Plan 45
Neighborhoods 10-Year Capital Improvement Plan 46
Appendix 47
Glossary and Acronyms 48
City of Atlantic Beach | Budget Book 2026 Page 2
INTRODUCTION
City of Atlantic Beach | Budget Book 2026 Page 3
Budget Message
William B. Killingsworth, City Manager
September 22, 2025
Honorable Mayor, City Commissioners, and Citizens:
The proposed Fiscal Year 2025-26 Budget of $57,616,034 is a balanced, responsible budget that will bene t Atlantic Beach
taxpayers. The millage rate is set at 2.7499 mills. This budget serves as a spending plan and investment in our community
and our workforce with emphasis on our ve core strategies:
Create a Strong Sense of Belonging and Safety
Preserve Community Character
Connect our Neighborhoods and Businesses
Promote a Socially Linked Community Through Green Spaces, Active Lifestyles, Parks, and Programming
Maintain a Strong Financial Condition Suitable for Implementing the City's Vision
Economic Development
The City's economic development efforts focus on supporting local businesses, promoting tourism, and enhancing
community vitality while preserving the unique character of our coastal environment. Through partnerships with local
agencies, investment in infrastructure, and initiatives to encourage sustainable growth and coastal resilience, the City works
to diversify its economic base and strengthen long-term nancial stability.
Investing In Our Workforce
The current pay grade structures are recommended to remain the same with the following proposed changes for our
various work groups:
Non-Step Employees
Employees would receive a 3% pay increase on October 1
Maxed out employees would receive a 3% lump sum on October 1
Employees who reach the maximum of their pay grade without earning the full 3% would be paid the remainder
in a lump sum
Police Department Step Employees
Preserve all step plan requirements and conditions
Maxed out employees would receive a 3% lump sum on October 1
Police Department Collective Bargaining Unit (CBU) Employees –Sergeants, Detectives, and Patrols
The proposed pay will be adjusted based on negotiations and subject to rati cation and approval of a collective
bargaining agreement.
Other Bene ts include: $18,200 to continue the tuition reimbursement program for employees seeking a degree;
$141,850 citywide for training, development, and certi cations; and an additional $175,250 across all funds to share the
projected 10% health insurance premium increase with employees.
Fund Discussion
The General Fund budget of $21,636,755 is projected to rise $1.6 million over Fiscal Year 2024-25 due to $739,865 in additional
ad valorem tax revenue and allocation of excess funds in accordance with the City's Fund Balance Policy.
The Water and Sewer Funds budget of $18.5 million decreased by $2,802,758, primarily due to the completion of
infrastructure projects.
The Building Code Enforcement Fund budget of $758,451, and increase of $30,122, covers operating costs for professional
services, compliance and enforcement costs, and technology and systems. The budget includes a $259,178 subsidy from the
General Fund to cover operating expenses not fully supported by permit and inspection revenues.
The Sanitation Fund budget of $2.7 million increased by $204,566. This increase is due to an increase in operating expenses
related to contracted costs for residential and commercial trash collection, hauling, and disposal to ensure reliable sanitation
services throughout the City. Revenue projections include a 6% increase for all customers, as speci ed in the code.
The Stormwater Fund will see a decrease of $1,228,522, to a total budget of $3.2 million, primarily due to completion of the
Aquatic Gardens Drainage Project. Also included is a stormwater utility rate increase from $10.81 to $11.12 per code with $0
used from fund balance.
Acknowledgement
City of Atlantic Beach | Budget Book 2026 Page 4
This annual Budget is balanced thanks to the collective efforts of all departments. I want to thank Director of Finance
Brittany Percell and our department directors for their outstanding efforts in preparing a sustainable spending plan for
Fiscal Year 2025-26.
I sincerely appreciate the leadership and support from the City Commission in guiding the nancial policies of the City in an
effective manner.
Respectively submitted,
William B. Killingsworth
City Manager
City of Atlantic Beach | Budget Book 2026 Page 5
Core Strategies
The City Manager's Five Core Strategies are used throughout the budget process.
Direct References: Capital Projects and Performance Measures
City of Atlantic Beach | Budget Book 2026 Page 6
Organization Chart
City of Atlantic Beach | Budget Book 2026 Page 7
City Overview
Atlantic Beach is located in Duval County on the northeastern coast of Florida between Jacksonville and St. Augustine.
Governance
Date of Incorporation: 1926
Fiscal Year: October 1 – September 30
Original Charter Adopted: 1929
Form of Government: Commission - Manager
Mayors Serving Atlantic Beach Since 1926: 23
City Managers Serving Atlantic Beach Since 1929: 22 (1929 Governor enacted to appoint a mayor)
Contact Information
Website: www.coab.com (http://www.plantcitygov.com/)
Address: 800 Seminole Road, Atlantic Beach FL 32233
Phone: 904-247-5800
City of Atlantic Beach | Budget Book 2026 Page 8
City Facilities
City Hall 800 Seminole Road
Adele Grage Community Center 716 Ocean Blvd.
Police and Fire Department 850 Seminole Road
Public Works 1200 Sandpiper Lane
Lifeguard Station 1 Ahern Street
Donner Park Community Center and Splash Pad 2072 George Street
Public Utilities 902 Assisi Lane
Jordan Park Community Center 1671 Francis Avenue
Howell Park 810 Seminole Road
Veterans' Park 1 West 1st Street
Marsh Oaks Community Center 100 West 1st Street
City of Atlantic Beach | Budget Book 2026 Page 9
Historic Overview
Atlantic Beach was a small seaside community around 1900 when Henry Flagler, builder of the Florida East Coast Railway, built
the Mayport branch of the railway and erected a station just north of the former Atlantic Beach City Hall (Now Adele Grage
Cultural Center).
Entrance to Town Center
(http://www.coab.us/16/History)
The Continental Hotel, with approximately 300 rooms, was built soon thereafter on a tract of land lying between the depot and
the beach. The land surrounding the hotel was subdivided and sold for summer homes. Promotional activities to attract
tourists included auto races on the beach and air shows and the area experienced considerable growth.
In 1913, the railroad sold most of the land to the Atlantic Beach Corporation, headed by Ernest R. Beckett, which began paving
streets, installing lights and water and sewer lines. However, during World War I, people were afraid to come to the coast and
the Atlantic Beach Corporation went into bankruptcy. After the war, land began to sell again and the settlement began to
grow. The Town of Atlantic Beach was incorporated in 1926 and the Governor appointed Harcourt Bull, Sr., as the rst Mayor.
A tract of land was purchased from the railroad and was developed as the Town Park and became the site of the rst Town Hall.
The building burned down in 1931 and a new Town Hall was built in 1932 at 716 Ocean Boulevard. The rst Charter was adopted
in 1929, and in addition to the Charter of cials, the town had one additional employee. The town continued to grow and by 1940
there were 38 employees and a taxable value, after the homestead exemptions of $1 million dollars. A new Charter was adopted
in 1957 making Atlantic Beach a city.
With the opening of the Mayport Naval Station in the 1940’s and the construction of the Matthews Bridge in the mid 1950’s, the
area became ready for development. Atlantic Beach was getting its water from a private water plant under lease, which was
inadequate for both domestic and re use. With an annual budget of approximately $100,000, funds were not available for
major capital improvements.
The citizens of Atlantic Beach approved the issuance of water revenue bonds and a two million gallon per day water plant was
constructed. In 1957 and 1958 the Atlantic Beach water system received the Florida State Board of Health Merit Award for the
best operated primary water treatment plant for cities under 10,000 population in the state. During that time, the city
embarked on “Operation Bootstrap,” and within the next few years, with additional funds from a general obligation bond, the
city constructed a sewer plant with the necessary lift stations and outfall lines, built a re station, purchased 750 gallon per
minute custom pumper and added three paid remen to staff the station twenty-four hours a day. An air conditioned jail and
police station with a radio system was constructed, the city purchased two new compaction garbage trucks and provided daily
garbage collection, acquired a new city yard and constructed a storeroom and garage, paved streets and installed street lights.
Adele Grage Cultural Center
The city boundaries were extended in 1987 by annexation of the Seminole Beach area to the north and again in 1996 by
extending the westerly boundary to the Intracoastal Waterway. The city is approximately three square miles in area and has
almost two miles of ocean beach.
The old re station has been replaced by a public safety building located at 850 Seminole Road. The city maintains its own
Police Department, and re and emergency services are now provided by the City of Jacksonville from the 850 Seminole Road
location.
City of Atlantic Beach | Budget Book 2026 Page 10
In 1991, the city administrative of ces moved to a new city hall located at 800 Seminole Road. Soon after this, the old city hall
was turned into a community center and named the Adele Grage Community Center in honor of longtime City Clerk, Adele
Grage, and came under the jurisdiction of the Parks and Recreation Department. Various community groups and organizations
used the building for meetings and social activities. In 1993, the City Commission authorized the Atlantic Beach Experimental
Theater (ABET) to use the former commission chambers and adjoining of ces for a community theater. In 2002 a major
renovation was completed and community rooms, a resource center, gallery, verandas and new restrooms were added. The
building was renamed the Adele Grage Cultural Center and ful lled the need for a facility capable of meeting the cultural and
community needs of a growing and culturally enlightened population. Fundraisers were held and public and private donations
paid for much of the renovation. In 2001, members of Beaches Habitat for Humanity constructed Jordan Park Community
Center located at 1671 Francis Avenue with city-supplied building materials in exchange for permanent of ce space in the
building.
Much of the development in the city has been residential, with single-family homes accounting for most of the developed land
areas. The city is nearing build-out with less than 10% of the incorporated land area being undeveloped.
Atlantic Beach Shoreline
The city has a commission-manager form of government with an appointed manager who reports to the four commissioners
and a mayor/commissioner. William S. Howell served twenty-seven years as mayor and holds the longest tenure, a record,
which may remain unbroken since, in 1991, the city commission established term limits for elected of cials.
Recent city commissions have recognized the need to acquire land to be developed for recreational purposes while a few large
tracts of land were still available. In 1994, the city acquired approximately eight acres on the Intracoastal Waterway and with the
use of grant funds, developed Tideviews Preserve as a passive park with trails, a boardwalk for viewing wildlife, canoe launch
and picnic areas. In 1998, the City of Atlantic Beach, in a joint venture with the City of Jacksonville, acquired a twenty-seven acre
island now known as Dutton Island Preserve. The City of Atlantic Beach’s portion of the purchase price was paid from Florida
Barge Canal funds and no Atlantic Beach tax money was used for the purchase. The island is experiencing on-going
development as a nature park to include trails, a oating dock for launching kayaks and canoes, a shing pier, camping sites
and pavilions. Residents may now enjoy more than sixty- ve acres of parkland.
Today, Atlantic Beach is a mostly residential community whose approximately 13,500 citizens enjoy an enviable quality of life.
City of Atlantic Beach | Budget Book 2026 Page 11
Population Overview
T O TA L P O P U L A T I O N
13,353 .2%
vs. 2022
G R O W T H R A N K
308 out of 415
Municipalities in Florida
D AY T I M E P O P U L AT I O N
12,610
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U L A T I O N BY A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses19901992199419961998200020022004200620082010201220142016201820202022202411,500
12,000
12,500
13,000
13,500
14,000
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of Atlantic Beach | Budget Book 2026 Page 12
Household Analysis
T O T A L H O U S E H O L D S
5,750
It is important to consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the tax base.
* Data Source: American Community Survey 5-year estimates
10%
higher than state average
Family Households
51%
9%
lower than state average
Married Couples
42%
8%
higher than state average
Singles
31%
4%
higher than state average
Senior Living Alone
17%
City of Atlantic Beach | Budget Book 2026 Page 13
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
H O U S E H O L D I N CO M E
Above $200,000
23%
128%
higher than state average
Median Income
103,288
44%
higher than state average
Below $25,000
10%
33%
lower than state average
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
City of Atlantic Beach | Budget Book 2026 Page 14
Housing Overview
2 0 2 3 M E D I A N H O M E VA L U E
565,500
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E O W N E R S V S R E N T E R S
Atlanti c Beach
28%
Rent
73%
Own
State Avg.
33%
Rent
67%
Own
* Data Source: 2023 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.2009201020112012201320142015201620172018201920202021202220233 0 0 k
4 0 0 k
5 0 0 k
6 0 0 k
> $1,0 0 0,00 0
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $49 9,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$15 0,000 to $19 9,999
$100,000 to $149,9…
$5 0,000 to $9 9,999
< $49,999
City of Atlantic Beach | Budget Book 2026 Page 15
Mission, Vision, and Values
Mission Statement
The place to be -- through exceptional public service.
Vision Statement
In Atlantic Beach, we have a strong sense of belonging and safety. Our citizens and government care deeply
about community character, and we understand that uni ed support is required to preserve it. We are graced
with the functional beauty of our beach, our marsh and our tree canopy. Our shady streets and multi-use paths
connect our welcoming neighborhoods. Our city supports our diverse, multigenerational, socially linked
community with green spaces, active lifestyles, parks and programming.
Values
LEADERSHIP
We recruit and retain a team of highly performing employees with diverse talents; and our workplace culture
encourages initiative, innovation, creativity, and continuous improvement.
INCLUSIVENESS
We respect, listen to, and invest in our employees; we are equitable; and every area of our City matters.
EFFICIENCY
Our best decisions balance thoughtfulness, fairness, swiftness and transparency; and we use technology and
data as strategic tools for decision-making.
EXCELLENCE
We deliver outstanding value and customer service to our citizens, local businesses, visitors, and each other. We
are reliable. We do what we say we will do with excellence, professionalism, and scal integrity.
City of Atlantic Beach | Budget Book 2026 Page 16
City of Atlantic Beach on Social Media
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City of Atlantic Beach | Budget Book 2026 Page 17
DEPARTMENTS
City of Atlantic Beach | Budget Book 2026 Page 18
Commission
Mission
To represent the residents of the City by setting the overall direction and policies that guide all City affairs.
Program Description
The City Commission provides legislative leadership by adopting laws and ordinances, approving the annual budget to fund
community needs and services, establishing policies and priorities for City operations, and appointing residents to serve on
advisory boards and committees.
Organizational Chart
City Commission
Citizens
Mayor Commissioners (4)
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $41,906 $58,934 40.6%
F.I.C.A $3,206 $4,508 40.6%
WORKERS' COMPENSATION $95 $104 9.6%
Total Personnel Services:$45,206 $63,546 40.6%
Operating Expenses
COMMUNICATIONS $2,460 $2,460 0%
PRINTING & PUBLISHING $500 $500 0%
OPERATING SUPPLIES $3,200 $3,200 0%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 19
BOOK,SUBSCRIP,MEMBERSHIPS $500 $500 0%
TRAINING $8,500 $8,500 0%
Total Operating Expenses:$15,160 $15,160 0%
Grants and Aids
AIDS TO GOVERNMENT AGENCS $9,000 $34,000 277.8%
Total Grants and Aids:$9,000 $34,000 277.8%
Total Expense Objects:$69,366 $112,706 62.5%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 20
City Manager
Mission
To serve as the City’s chief administrator, ensuring the effective and ef cient management of all municipal operations on
behalf of the City Commission.
Program Description
The City Manager provides overall administrative leadership and direction for City government. Key responsibilities include
enforcing laws and ordinances, overseeing departmental operations, keeping the City Commission informed of the City’s
nancial condition, and ensuring that community needs are met. The City Manager prepares and administers the annual
budget, makes policy and operational recommendations to the Commission, and manages personnel matters including
appointments and discipline.
Organizational Chart
City Manager
City Manager
Deputy City Manager Executive Assistant
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $447,895 $461,332 3%
SPECIAL PAY $6,000 $6,000 0%
F.I.C.A.$34,264 $35,292 3%
ICMA 401 $23,860 $24,576 3%
ICMA 457 $15,469 $15,933 3%
401 GENL DEF CONTR MATCH $1,640 $3,374 105.7%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 21
UNFUNDED LIABILITY-GEPP $10,894 $9,580 -12.1%
HEALTH $60,418 $66,459 10%
LIFE $460 $506 10%
WORKERS' COMPENSATION $4,025 $4,428 10%
Total Personnel Services:$604,925 $627,480 3.7%
Operating Expenses
PROFESSIONAL SERVICES $5,000 $5,000 0%
TRAVEL AND PER DIEM $1,100 $1,100 0%
COMMUNICATIONS $2,000 $2,000 0%
RENTALS & LEASES $220 $220 0%
PRINTING & PUBLISHING $2,090 $2,090 0%
OFFICE SUPPLIES $65 $65 0%
OPERATING SUPPLIES $2,646 $7,646 189%
BOOK,SUBSCRIP,MEMBERSHIPS $5,090 $7,802 53.3%
TRAINING $6,500 $6,500 0%
Total Operating Expenses:$24,711 $32,423 31.2%
Total Expense Objects:$629,636 $659,903 4.8%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 22
City Clerk
Mission
To build trust and con dence by maintaining accurate City records and providing ef cient, responsive public service in
compliance with State, County, and Municipal laws.
Program Description
The City Clerk serves as the Municipal Filing Of cer and Records Custodian, reporting directly to the City Commission as a
Charter Of cer. The Clerk’s Of ce preserves all of cial records and proceedings of the City Commission, including minutes,
ordinances, resolutions, and agreements. Responsibilities include authenticating of cial actions with the City seal, preparing
agendas and meeting packets, publishing legal notices, coordinating codi cation of ordinances, and managing the City’s
records retention and preservation systems. The of ce also processes public record requests and ensures transparency and
accessibility of City government records.
Organizational Chart
City Clerk
City Clerk
Deputy City Clerk
Records Management
Specialist
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $243,794 $239,178 -1.9%
OVERTIME $4,000 $4,000 0%
SPECIAL PAY $2,000 $5,863 193.2%
F.I.C.A.$18,650 $18,297 -1.9%
BENEFIT GROUP-GENERAL $13,784 $15,633 13.4%
401 GENL DEF CONTR MATCH $4,750 $4,188 -11.8%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 23
UNFUNDED LIABILITY-GEPP $10,894 $9,580 -12.1%
HEALTH $47,203 $51,924 10%
LIFE $408 $449 10%
WORKERS' COMPENSATION $648 $713 10%
Total Personnel Services:$346,132 $349,825 1.1%
Operating Expenses
PROFESSIONAL SERVICES $100 $250 150%
OTHER CONTRACTUAL SERVS.$9,874 $36,050 265.1%
TRAVEL AND PER DIEM $100 $120 20%
COMMUNICATIONS $1,480 $1,480 0%
TRANSP.,POSTAGE,MESSENGER $300 $300 0%
REPAIRS & MAINTENANCE $19,844 $19,740 -0.5%
PRINTING & PUBLISHING $10,444 $10,980 5.1%
OTHER CURRENT CHARGES $500 $500 0%
OFFICE SUPPLIES $1,200 $1,300 8.3%
OPERATING SUPPLIES $5,200 $1,770 -66%
BOOK,SUBSCRIP,MEMBERSHIPS $1,810 $1,770 -2.2%
TRAINING $7,640 $7,240 -5.2%
Total Operating Expenses:$58,492 $81,500 39.3%
Total Expense Objects:$404,624 $431,325 6.6%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 24
Finance
Mission
To ensure the nancial integrity of the City by providing accurate, transparent, and timely nancial management services
that support sound decision-making, safeguard public resources, and deliver excellent customer service to residents,
businesses, and City departments.
Program Description
The Finance Department is responsible for managing the City’s scal affairs in compliance with applicable laws, regulations,
and professional standards. Core functions include budgeting, accounting, nancial reporting, debt administration, payroll,
accounts payable, accounts receivable, purchasing, and utility billing. The department prepares the Annual Budget and
Annual Financial Report (AFR), ensures internal controls are maintained, and provides nancial analysis to support policy
and operational decisions. Finance staff work collaboratively with all departments to ensure resources are used ef ciently
and align with the City’s Strategic Plan, while maintaining transparency and accountability to the public.
Organizational Chart
Finance
Director of Finance
Deputy Director of
Finance
Accounting Specialist Grants Administrator Procurement Manager
Procurement Associate
Customer Service and
Utility Billing Supervisor
Customer Service
Specialist
Cashiers (2)
Utility Billing Specialist
Lead Meter Reader
Meter Readers (2)
Expenditures Summary
0 -$1,469,373
(-100.00% vs. prior year)
City of Atlantic Beach | Budget Book 2026 Page 25
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $865,631 $891,603 3%
OVERTIME $15,000 $10,000 -33.3%
SPECIAL PAY $5,618 $3,591 -36.1%
F.I.C.A.$66,221 $68,973 4.2%
BENEFIT GROUP-GENERAL $27,568 $31,267 13.4%
401 GENL DEF CONTR MATCH $34,999 $40,000 14.3%
UNFUNDED LIABILITY-GEPP $47,209 $41,511 -12.1%
HEALTH $163,818 $180,199 10%
LIFE $1,907 $2,097 10%
WORKERS' COMPENSATION $8,453 $9,298 10%
REEMPLOYMENT COMPENSATION $128 $141 10.3%
Total Personnel Services:$1,236,549 $1,278,680 3.4%
Operating Expenses
PROFESSIONAL SERVICES $250 $300 20%
ACCOUNTING & AUDITING $65,550 $88,000 34.2%
OTHER CONTRACTUAL SERVS.$40,050 $43,000 7.4%
TRAVEL AND PER DIEM $500 $500 0%
COMMUNICATIONS $3,976 $4,000 0.6%
TRANSP.,POSTAGE,MESSENGER $54,208 $54,200 0%
RENTALS & LEASES $660 $660 0%
REPAIR & MAINTENANCE $2,000 $6,200 210%
PRINTING & PUBLISHING $25,000 $25,000 0%
OFFICE SUPPLIES $3,000 $3,000 0%
OPERATING SUPPLIES $20,440 $20,000 -2.2%
BOOK,SUBSCRIP,MEMBERSHIPS $2,405 $2,000 -16.8%
TRAINING $14,785 $17,654 19.4%
Total Operating Expenses:$232,824 $264,514 13.6%
Total Expense Objects:$1,469,373 $1,543,194 5%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 26
Human Resources and Risk Management
Mission
Human Resources
To recruit and support a high-quality workforce, maintain accurate employee records, and ensure compliance with all
applicable laws, regulations, and City policies.
Risk Management
To protect the City’s employees, assets, and nancial resources by promoting workplace safety, managing claims, and
overseeing the City’s insurance and bene ts programs.
Program Description
Human Resources
The Human Resources program provides comprehensive personnel services to the City and its employees. Key
responsibilities include recruitment, hiring, compensation and bene ts administration, records management, employee
development, pension plan administration, and compliance with federal, state, and local employment laws. Human
Resources also interprets policies, supports departmental staf ng needs, investigates policy violations, and coordinates
training and professional development opportunities. The program serves City leadership, employees, and prospective
applicants by ensuring fair, consistent, and transparent personnel practices.
Risk Management
The Risk Management program safeguards the City’s human, physical, and nancial assets through proactive safety
initiatives and effective claims management. Responsibilities include administering workers’ compensation, property,
liability, and automobile coverage; managing employee group bene ts; and developing policies to reduce accidents,
liabilities, and nancial risks. The program works with all City departments, employees, third-party administrators, and the
public to promote workplace safety, comply with state and federal occupational health and safety requirements, and ensure
effective risk and insurance management.
Organizational Chart
Human Resources
Director of Human
Resources and Risk
Management
Deputy Human
Resources Director
Human Resources
Generalist
City of Atlantic Beach | Budget Book 2026 Page 27
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $277,060 $295,908 6.8%
SPECIAL PAY $3,000 $0 -100%
F.I.C.A.$21,195 $22,637 6.8%
BENEFIT GROUP-GENERAL $5,266 $0 -100%
401 GENL DEF CONTR MATCH $18,568 $21,905 18%
UNFUNDED LIABILITY-GEPP $7,263 $6,386 -12.1%
HEALTH $43,292 $47,621 10%
LIFE $304 $334 10%
WORKERS' COMPENSATION $320 $352 10.1%
Total Personnel Services:$376,267 $395,143 5%
Operating Expenses
PROFESSIONAL SERVICES $0 $100 N/A
OTHER CONTRACTUAL SERVS.$6,450 $20,750 221.7%
TRAVEL AND PER DIEM $2,000 $500 -75%
COMMUNICATIONS $1,025 $280 -72.7%
TRANSP.,POSTAGE,MESSENGER $100 $100 0%
REPAIR & MAINTENANCE $12,200 $0 -100%
PRINTING & PUBLISHING $2,000 $2,000 0%
OFFICE SUPPLIES $1,500 $1,500 0%
OPERATING SUPPLIES $1,500 $20,700 1,280%
BOOK,SUBSCRIP,MEMBERSHIPS $2,500 $4,000 60%
TRAINING $4,000 $6,000 50%
Total Operating Expenses:$33,275 $55,930 68.1%
Total Expense Objects:$409,542 $451,073 10.1%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 28
City Attorney
Mission
To deliver legal services and guidance to the City, its elected of cials, department leaders, and boards.
Program Description
The City Attorney, appointed by and serving at the direction of the City Commission, provides legal advice and
representation on matters related to of cial City business. Responsibilities include drafting contracts, bonds, and other legal
documents; representing the City in legal proceedings as authorized by the Commission; and advising the City Commission,
City Manager, department heads, boards, and of cers on legal questions concerning their duties.
Organizational Chart
City Attorney
City Commission
City Attorney
Expenditures by Expense Type
Expense Objects
Operating Expenses
PROFESSIONAL SERVICES $165,375 $173,644 5%
Total Operating Expenses:$165,375 $173,644 5%
Total Expense Objects:$165,375 $173,644 5%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 29
Information Technology
Mission
To provide secure, reliable, and innovative technology solutions that support City operations, enhance service delivery, and
promote ef ciency, transparency, and accessibility for employees, residents, and businesses.
Program Description
The Information Technology (IT) Department is responsible for managing and supporting the City’s technology
infrastructure, systems, and applications. Core services include network and cybersecurity management, help desk and end-
user support, software and hardware maintenance, and oversight of enterprise systems such as nancial, utility billing, and
public safety applications. The department implements technology initiatives that improve ef ciency, strengthen data
security, and expand digital services for the community. IT also partners with departments to evaluate, procure, and deploy
technology solutions aligned with the City’s strategic goals, while maintaining compliance with industry best practices and
regulatory standards.
Organizational Chart
Information Technology
Chief Information Of cer
Information Technology
Specialist
Information Technology
Support I
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $277,281 $246,380 -11.1%
OVERTIME $11,500 $11,500 0%
SPECIAL PAY $3,400 $1,000 -70.6%
F.I.C.A.$21,212 $18,848 -11.1%
401 GENL DEF CONTR MATCH $1,514 $3,210 112%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 30
UNFUNDED LIABILITY-GEPP $10,894 $9,580 -12.1%
HEALTH $23,774 $26,152 10%
LIFE $304 $334 10%
WORKERS' COMPENSATION $439 $483 9.9%
Total Personnel Services:$350,318 $317,487 -9.4%
Operating Expenses
OTHER CONTRACTUAL SERVS.$19,900 $19,900 0%
TRAVEL AND PER DIEM $800 $800 0%
COMMUNICATIONS $78,128 $85,506 9.4%
TRANSP.,POSTAGE,MESSENGER $500 $500 0%
RENTAL AND LEASES $22,579 $27,611 22.3%
REPAIR & MAINTENANCE $436,126 $445,243 2.1%
PRINTING & PUBLISHING $100 $100 0%
OFFICE SUPPLIES $100 $100 0%
OPERATING SUPPLIES $32,500 $32,000 -1.5%
GASOLINE $500 $500 0%
BOOK,SUBSCRIP,MEMBERSHIPS $1,000 $1,000 0%
TRAINING $6,957 $6,957 0%
Total Operating Expenses:$599,190 $620,217 3.5%
Capital Outlay
COMPUTER EQUIPMENT $51,000 $51,000 0%
Total Capital Outlay:$51,000 $51,000 0%
Total Expense Objects:$1,000,508 $988,704 -1.2%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 31
City Engineer
Mission
To provide professional engineering expertise that supports safe, ef cient, and sustainable infrastructure and development
for the community, while collaborating closely with Public Works, Public Utilities, and Neighborhoods.
Program Description
The City Engineer serves as the technical advisor for municipal infrastructure and development projects. Responsibilities
include reviewing plans, designs, and construction projects; ensuring compliance with engineering standards, codes, and
regulations; and supporting capital project planning and delivery. The City Engineer works in partnership with Public Works
on transportation and facility projects, with Public Utilities on water and sewer systems, and with Neighborhoods on
development review and community improvements.
Although personnel and operating costs for the City Engineer are re ected within the Public Works and Public Utilities
budgets, this position provides citywide engineering oversight and guidance to ensure infrastructure is designed, built, and
maintained to serve current and future community needs.
Organizational Chart
City Engineer
City Manager
City Engineer
City of Atlantic Beach | Budget Book 2026 Page 32
Neighborhoods
Mission
To strengthen neighborhoods and enhance community life by guiding responsible growth, ensuring safe and attractive
development, maintaining high standards of property care, and providing diverse cultural, recreational, and park
opportunities for all residents.
Program Description
The Neighborhoods Department supports vibrant, safe, and connected communities through a range of services:
Planning and Community Development – Manages land use, zoning, and development review to promote orderly
growth, economic vitality, and alignment with the City’s comprehensive plan.
Code Enforcement – Upholds property maintenance standards and City ordinances to preserve neighborhood
character, safety, and quality of life.
Building Code Enforcement – Ensures the safety and integrity of structures by reviewing plans, issuing permits, and
conducting inspections in compliance with state and local building codes.
Cultural Arts and Recreation – Provides diverse programs, events, and cultural opportunities that foster creativity,
community engagement, and lifelong learning.
Parks Maintenance – Maintains parks, playgrounds, athletic elds, and green spaces to provide safe, attractive, and
accessible recreational facilities for the community.
Together, these programs support livable neighborhoods, encourage community pride, and contribute to the overall well-
being of residents and visitors.
Organizational Chart
Neighborhoods
Director of
Neighborhoods
Building Of cial
Senior Building Inspector
Building Inspector
Building Permit
Technician IV
Building Permit
Technician I
Principal Planner Planner Code Enforcement and
Neighborhoods Support
Administrative Assistant
PT
Recreation Manager
Recreation Associate
Recreation
Administrative Assistant
Parks Environmental
Stewardship Maint.
Manager
Park Ranger II
Park Ranger (7)
Administrative Assistant
of Neighborhoods
Expenditures by Expense Type
Expense Objects
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 33
Personnel Services
Planning & Zoning
SALARIES $228,005 $232,394 1.9%
OVERTIME $100 $100 0%
SPECIAL PAY $9,048 $4,546 -49.8%
F.I.C.A.$17,442 $17,778 1.9%
401 GENL DEF CONTR MATCH $15,889 $16,911 6.4%
UNFUNDED LIABILITY-GEPP $3,631 $3,193 -12.1%
HEALTH $39,089 $42,997 10%
LIFE $435 $478 10%
WORKERS' COMPENSATION $5,031 $5,534 10%
Total Planning & Zoning:$318,670 $323,931 1.7%
Code Enforcement
SALARIES $67,442 $62,130 -7.9%
OVERTIME $500 $0 -100%
SPECIAL PAY $3,372 $3,107 -7.9%
F.I.C.A.$5,160 $4,753 -7.9%
401 GENL DEF CONTR MATCH $4,050 $3,728 -8%
UNFUNDED LIABILITY-GEPP $7,263 $6,386 -12.1%
HEALTH $11,289 $12,418 10%
LIFE $167 $183 9.7%
WORKERS' COMPENSATION $1,359 $1,495 10%
Total Code Enforcement:$100,602 $94,200 -6.4%
Total Personnel Services:$419,271 $418,131 -0.3%
Operating Expenses
Planning & Zoning
PROFESSIONAL SERVICES $10,000 $10,000 0%
OTHER CONTRACTUAL SERVICE $105,000 $125,000 19%
COMMUNICATIONS $3,000 $3,000 0%
RENTALS & LEASES $2,400 $0 -100%
REPAIR & MAINTENANCE $7,650 $12,500 63.4%
PRINTING & PUBLISHING $10,500 $12,500 19%
OFFICE SUPPLIES $2,100 $2,100 0%
OPERATING SUPPLIES $5,500 $5,500 0%
GASOLINE $350 $350 0%
BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $2,100 40%
TRAINING $8,000 $8,000 0%
Total Planning & Zoning:$156,000 $181,050 16.1%
Code Enforcement
CONTRACTUAL SERVICES $32,000 $32,000 0%
COMMUNICATIONS $1,500 $1,500 0%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 34
OFFICE SUPPLIES $400 $500 25%
OPERATING SUPPLIES $1,950 $2,000 2.6%
GASOLINE $350 $600 71.4%
BOOK,SUBSCRIP,MEMBERSHIPS $75 $0 -100%
TRAINING $3,000 $3,000 0%
Total Code Enforcement:$39,275 $39,600 0.8%
Total Operating Expenses:$195,275 $220,650 13%
Capital Outlay
Planning & Zoning
COMPUTER EQUIPMENT $1,500 $1,500 0%
Total Planning & Zoning:$1,500 $1,500 0%
Code Enforcement
COMPUTER EQUIPMENT $4,000 $1,000 -75%
Total Code Enforcement:$4,000 $1,000 -75%
Total Capital Outlay:$5,500 $2,500 -54.5%
Total Expense Objects:$620,046 $641,281 3.4%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 35
Building Code Enforcement
Expenditures by Expense Type
Expense Objects
Personnel Services
SALARIES $358,569 $363,155 1.3%
OVERTIME $1,000 $2,370 137%
SPECIAL PAY $4,871 $3,502 -28.1%
F.I.C.A.$23,149 $27,781 20%
401 GENL DEF CONTR MATCH $9,831 $11,400 16%
UNFUNDED LIABILITY-GEPP $14,526 $12,773 -12.1%
HEALTH $63,391 $69,731 10%
LIFE $660 $726 10%
WORKERS' COMPENSATION $6,207 $6,827 10%
Total Personnel Services:$482,204 $498,265 3.3%
Operating Expenses
CONTRACTUAL SERVICES $85,000 $85,000 0%
COMMUNICATIONS $4,500 $5,000 11.1%
TRANSP.,POSTAGE,MESSENGR.$500 $500 0%
RENTALS AND LEASES $4,800 $4,800 0%
INSURANCE $6,867 $7,554 10%
REPAIR & MAINTENANCE $7,500 $25,000 233.3%
FIRST VEHICLES/EQUIPMENT $3,500 $3,500 0%
PRINTING & PUBLISHING $1,000 $1,000 0%
OFFICE SUPPLIES $500 $700 40%
OPERATING SUPPLIES $6,000 $6,000 0%
GASOLINE $2,010 $1,000 -50.2%
BOOK,SUBSCRIP,MEMBERSHIPS $3,876 $4,000 3.2%
TRAINING $4,400 $6,000 36.4%
CITY MANAGER $9,311 $9,562 2.7%
FINANCE AND ADMIN $21,118 $22,579 6.9%
HUMAN RESOURCES $11,160 $12,246 9.7%
INFORMATION TECHNOLOGY $27,522 $27,322 -0.7%
FACILITY MANTENANCE $15,011 $16,423 9.4%
COMPUTER EQUIPMENT $550 $0 -100%
Total Operating Expenses:$215,125 $238,186 10.7%
Capital Outlay
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 36
COMPUTER EQUIPMENT $31,000 $22,000 -29%
Total Capital Outlay:$31,000 $22,000 -29%
Total Expense Objects:$728,329 $758,451 4.1%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 37
Cutural Arts and Recreation
Expenditures by Expense Type
Expense Objects
Personnel Services
Total Personnel Services:$783,864 $0 -100%
Operating Expenses
Total Operating Expenses:$880,520 $0 -100%
Capital Outlay
Total Capital Outlay:$142,200 $0 -100%
Grants and Aids
Total Grants and Aids:$81,000 $0 -100%
Total Expense Objects:$1,887,584 $0 -100%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 38
General Government
Mission
To support the overall operations of the City by providing centralized services and nancial resources that bene t all
departments and employees.
Program Description
The General Government budget provides for citywide programs and services that are not assigned to a speci c
department. This includes employee tuition reimbursement, legislative and lobbying services, and citywide grant writing
assistance. These resources strengthen the City’s ability to attract and retain talent, pursue external funding opportunities,
and represent community interests at higher levels of government.
Expenditures by Expense Type
Expense Objects
Operating Expenses
PROFESSIONAL SERVICES $72,000 $72,000 0%
OTHER CONTRACTUAL SERVICE $62,172 $62,172 0%
COMMUNICATIONS $424 $424 0%
TRANSP.POSTAGE,MESSENGER $10,000 $10,000 0%
UTILITIES $21,600 $21,600 0%
CITY PROVIDED $8,500 $8,500 0%
RENTALS & LEASES $400 $400 0%
INSURANCE $258,409 $284,250 10%
REPAIR & MAINTENANCE $94,200 $94,200 0%
PRINTING & PUBLISHING $750 $750 0%
OFFICE SUPPLIES $2,500 $2,500 0%
OPERATING SUPPLIES $7,850 $650 -91.7%
BOOK,SUBSCRIP,MEMBERSHIPS $2,590 $2,590 0%
TRAINING $47,138 $18,200 -61.4%
Total Operating Expenses:$588,533 $578,236 -1.7%
Total Expense Objects:$588,533 $578,236 -1.7%
Name FY2025 Budgeted FY2026 Budgeted FY2025 Budgeted vs. FY2026
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2026 Page 39
Public Works
Mission
To provide safe, reliable, and ef cient public infrastructure and essential services that enhance the quality of life for
residents, businesses, and visitors, while maintaining stewardship of the City’s physical assets and natural resources.
Program Description
The Public Works Department is responsible for planning, operating, and maintaining the City’s core infrastructure and
public facilities. Through its divisions, the department delivers a wide range of essential services:
Administration – Provides leadership, planning, and support for all Public Works operations, ensuring ef ciency,
compliance, and alignment with City priorities.
Roads and Streets – Maintains and repairs roadways, sidewalks, and street lighting to promote safe and ef cient
travel.
Fleet Maintenance – Oversees the repair, servicing, and replacement of City vehicles and equipment to ensure
reliability and cost-effective operations.
Building Maintenance – Maintains City-owned buildings and facilities to provide safe, functional, and accessible
spaces for employees and the public.
Sanitation – Oversees solid waste collection and disposal services, promoting a clean and healthy community
environment.
Stormwater – Manages the stormwater system to reduce ooding, protect water quality, and comply with state and
federal environmental regulations.
Together, these programs protect the City’s investments in infrastructure, support economic growth, and provide the
services residents rely on every day.
Organizational Chart
Public Works
Director of Public Works
Administrative Assistant Streets/Stormwater/Beach
Supervisor
Streets and Stormwater
Maintenance II
Heavy Equipment
Operator II
Heavy Equipment
Operator
Building / Sign
Maintenance
Heavy Equipment
Operator - Sludge
Streets / Stormwater
Maintenance (5)
Building Maintenance
and Beauti cation
Supervisor
Painter / Maintenance
Building Maintenance
Technician II
Irrigation and
Landscaping Technician
Building Maintenance
Technician
Contracts and NPDES
Coordinator
GIS Coordinator / Public
Works Inspector
City of Atlantic Beach | Budget Book 2026 Page 40
Public Safety
Mission
To protect life, property, and the well-being of the community by providing professional law enforcement, re rescue,
emergency response, and public safety services with integrity, accountability, and excellence.
Program Description
The Public Safety Department is dedicated to maintaining a safe and secure community through a broad range of services:
Administration – Provides leadership, planning, and support for all public safety operations.
Patrols – Deliver visible law enforcement presence, respond to calls for service, and promote crime prevention.
Detectives – Conduct investigations of crimes, gather evidence, and support prosecution efforts.
Crime Suppression – Focus on proactive strategies to reduce criminal activity and improve neighborhood safety.
Fire Control and Rescue – Oversee re suppression, emergency medical services, and disaster response to protect
lives and property.
Emergency Communication Of cers – Operate 911 and dispatch services to ensure rapid response during
emergencies.
Animal Control – Enforce animal-related ordinances, protect public health, and promote responsible pet ownership.
School Crossing Guards – Enhance child safety by assisting students at key intersections and school zones.
Lifeguards – Protect swimmers and visitors through monitoring, prevention, and rescue efforts.
Together, these programs ensure the community is safe, resilient, and well-prepared to respond to emergencies.
Organizational Chart
Public Safety
Chief of Police
Operations Commander
Operations and
Enforcement Lieutenant
Parking Enforcement
Of cer
Patrol Of cers (24)
Operations Support
Lieutenant
Operations Support
Sergeant
Police Of cer PT (2)
School Crossing Guards
(2)
Volunteers (21)
Emergency
Communication Operator
Supervisor
Emergency
Communication Operator
(6)
Ocean Rescue Captain
Ocean Rescue Lieutenant
(5)
Lifeguard (44)
Investigations and
Administration
Commander
Support Services
Manager
Property and Evidence
Custodian
Administrative Manager
Procurement and Of ce
Assistant
Records Specialist Detective (3)Animal Control Of cer (2)
City of Atlantic Beach | Budget Book 2026 Page 41
Public Utilities
Mission
To provide reliable, safe, and high-quality water and wastewater services that protect public health, preserve the
environment, and support the community’s growth and development.
Program Description
The Public Utilities Department is responsible for the operation and maintenance of the City’s water and sewer systems.
Services include the production and distribution of potable water, wastewater collection and treatment, compliance with
state and federal regulatory standards, and long-term infrastructure planning. The department ensures that clean drinking
water is delivered to residents and businesses, wastewater is safely collected and treated, and system improvements are
made to meet future demand. Through careful resource management, capital investment, and customer service, Public
Utilities protects natural resources while supporting the health, safety, and economic vitality of the community.
Organizational Chart
Public Utilities
Public Utilities Director
Administrative Assistant Plants Operations
Manager
Wastewater/Water
Operator III
Wastewater/Water
Operator I
Chief Wastewater Plant
Operator
Wastewater/Water
Operator IV
Wastewater/Water
Operator III
Wastewater Operator I
Heavy Equipment
Operator - Sludge
Distribution and
Collections Operations
Manager
Cross Connection
Control/Inspection
Supervisor
Utilities
Collection/Distribution
Operator
Utilities Maintenance
Supervisor
Lift Station Technician
Utility Collection
Distribution Supervisor
Utility
Collection/Distribution
Operator
Utility
Collection/Distribution
Operator
Utility Collection/Distrib.
Operator Trainee (3)
City of Atlantic Beach | Budget Book 2026 Page 42
CAPITAL IMPROVEMENTS
City of Atlantic Beach | Budget Book 2026 Page 43
During the preparation of the FY 2025 budget, the Public Utilities Director and the City Engineer updated the 10-year Capital
Improvements Plan for both Water and Sewer Utilities. The plan is attached as a le, as it is quite comprehensive.
City of Atlantic Beach | Budget Book 2026 Page 44
A 10-year Capital Improvement Plan was updated during the preparation of the FY2025 budget. It is organized not only by the
Commission's set priorities, but also includes the Master Park Plan. The plan is attached as a le, as it is quite comprehensive.
City of Atlantic Beach | Budget Book 2026 Page 45
City of Atlantic Beach | Budget Book 2026 Page 46
APPENDIX
City of Atlantic Beach | Budget Book 2026 Page 47
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on
the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for speci c
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that
earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent
auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a
management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of
the costs it incurred. Each parcel receiving bene t from the improvement is assessed for its proportionate share of the cost of
such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed rate. The term of a bond is always greater than one year. (See
Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of Atlantic Beach | Budget Book 2026 Page 48
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically de ne capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset
improvements. Among other information, a capital budget should identify the method of nancing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an of cial or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classi ed its real properties, local of cials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The
index is often called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that
are chargeable to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identi ed. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund
at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport
services.
City of Atlantic Beach | Budget Book 2026 Page 49
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject
to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee bene t) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed
activities or attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within
the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with speci c regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form
and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual
funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as
bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance,
trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation
process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and
credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
City of Atlantic Beach | Budget Book 2026 Page 50
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and ef ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record
information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
City of Atlantic Beach | Budget Book 2026 Page 51
Revenue Bond: A bond payable from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation to
support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full
and fair cash value.
City of Atlantic Beach | Budget Book 2026 Page 52
Acronyms
ADA American Disabilities Act
AFR Annual Financial Report
ATMS Advanced Traf c Management System
CDBG Community Development Block Grant
CDL Commercial Driver’s License
CIP Capital Improvement Plan
COLA Cost-of-living allowance
EMS Emergency Medical Services
EMT Emergency Medical Technician
EOC Emergency Operations Center
EPA Environmental Protection Agency
EQ Equipment
EXP Expense
FCIC Florida Crime Information Center
FDLE Florida Department of Law Enforcement
FDOT Florida Department of Transportation
FEMA Federal Emergency Management
Agency
FICA Federal Insurance Contribution Act
FLC Florida League of Cities
FR Fire Rescue
FTE Full-Time Equivalent
FLSA Fair Labor Standards Act
FY Fiscal Year
GAAP Generally Accepted Accounting
Principals
GASB Government Accounting Standards
Board
GFOA Government Finance Of cers Association
GIS Geographic Information System
HR Human Resources
IT Information Technology
NFPA National Fire Protection Association
NPDES National Pollutant Discharge Elimination
System
P-Card Purchasing Card
PT Part-Time
PY Prior Year
REV Revenue
RFP Request for Proposal
RFQ Request for Quali cations
RMS Records Management System
SCADA Supervisory Control and Data Acquisition
System
SJRWMD St. Johns River Water Management
District
WTP Water Treatment Plants
City of Atlantic Beach | Budget Book 2026 Page 53
WWTP Wastewater Treatment Plant
City of Atlantic Beach | Budget Book 2026 Page 54