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07-30-20 Budget Workshop City of Atlantic Beach Agenda Budget Workshop Thursday, July 30, 2020 - 6:00 p.m. via Videoconference Page(s) 1. CALL TO ORDER 2. PUBLIC COMMENT 07-30-20 Budget Workshop- Virtual - Notice and instructions 3 - 4 3. FY2020-21 BUDGET UPDATE FY21 Budget Draft 2 5 - 93 4. CITY COMMISSION COMMENTS/QUESTIONS 5. ADJOURNMENT Please note: This meeting will be live-streamed and videotaped. The video recording will be posted within four business days on the City's website at www.coab.us. To access it, click on the Meeting Videos tab on the home page or contact the City Clerk at 247-5809 or dbartle@coab.us. In accordance with the Americans with Disabilities Act and Section 286.26, Florida Statutes, persons with disabilities needing special accommodation to participate in this meeting should contact the City Clerk’s Office by Noon, Monday, July 27, 2020. Page 1 of 93 Page 2 of 93 NOTICE OF REGULAR CITY COMMISSION MEETING BEING HELD VIA VIDEOCONFERENCE Notice is hereby given that the Atlantic Beach City Commission will hold a Budget Workshop at 6:00 p.m. on Thursday, July 30, 2020. Due to these extraordinary times, the City Commission will not be meeting in person; rather, the meeting will be held via videoconference. Pursuant to Governor DeSantis’ Executive Order Number 20-69, issued on March 20, 2020, “Local government bodies may utilize communications media technology, such as telephonic and vide o conferencing, as provided in Section 120.54(5)(b)2. Florida Statutes.” Pursuant to Section 2-403, Code of Ordinances, and to an emergency order executed March 27, 2020 as re-instituted by the Mayor and City Manager, the City Manager has adopted administrative rules that are necessary and appropriate to implement communications media technology, and to set the time, place, rules of conduct and procedure for this electronic regular City Commission meeting. Public input may be made in advance by email; by placing written comments in the drop box in front of City Hall; or during the meeting via video conference. Instructions are provided at the bottom of this notice. This meeting will be live-streamed and video recorded, as usual. The video recording with closed captioning will be posted within four business days on the City’s website at www.coab.us. To live-stream the meeting or to access the video recording afterward, click on the “Meeting Videos” tab on the City’s home page. In accordance with the Americans with Disabilities Act, persons needing a special accommodation for this proceeding should contact Lori Diaz, Deputy City Clerk, at 247-5821 or at ldiaz@coab.us by noon, Monday, July 27, 2020. INSTRUCTIONS FOR VIEWING AND PROVIDING PUBLIC COMMENTS: JULY 30, 2020 CITY OF ATLANTIC BEACH ELECTRONIC COMMISSION - BUDGET WORKSHOP The July 30, 2020 Budget Workshop will be a webinar conducted electronically (or “virtually”) with no public in attendance in the City Hall Commission Chamber. Members of the public may provide written comments (1) to be read during the meeting or (2) to be entered into record without being read during the meeting. To do this: 1. Email your comments and/or materials to Donna Bartle by noon, Thursday, July 30, 2020 at dbartle@coab.us, or place them in the Drop Box outside of City Hall, 800 Seminole Road, by noon, Wednesday, July 29, 2020,  Title your comments: “Written Comments for Courtesy of the Floor, Budget Workshop, July 30, 2020”, 2. Provide your name (required), address and email address, and 3. If you desire for your written comments to be read into the record during the meeting, please indicate so and limit them to 300 words. Only written comments of 300 or fewer words will be read into the record during the meeting. All other written comments received by the deadline will be entered into the meeting record and distributed to the City Commission and the appropriate staff before the start of the meeting. Agenda Item # 30 Jul 2020 Page 3 of 93 Members of the public who opt to comment during electronic meetings – rather than providing written comments before the meeting -- may do so by registering to provide public comment. To register, click on the “Register to Provide Public Comment” link at https://www.coab.us/506/Meeting-Videos. Please register only for the meeting you wish to provide public comment on at least one hour before each meeting starts. If you wish to provide public comment on other meetings, you must register for and join each meeting separately. When you connect, you will see the message “Please wait, the meeting host will let you in soon”. Due to new security guidelines, you will not be able to connect after the meeting starts. For additional information or assistance, please contact the following before the meeting:  For public comment questions: Donna Bartle, City Clerk, dbartle@coab.us or (904) 247-5809.  For questions on connecting to the electronic meeting: Bob Cimon, IT Senior Systems Engineer, rcimon@coab.us or (904) 518-0783. Agenda Item # 30 Jul 2020 Page 4 of 93 City of Atlantic Beach, Florida Annual Budget 2020 – 2021 Proposed Draft 2 Agenda Item # 30 Jul 2020 Page 5 of 93 City of Atlantic Beach, Florida Annual Budget 2019 - 2020 City Commission Ellen Glasser, Mayor Cindy Anderson M. Blythe Waters Candace Kelly Brittany Norris City Attorney Brenna Durden City Manager Shane Corbin City Clerk Donna L. Bartle Agenda Item # 30 Jul 2020 Page 6 of 93 Table of Contents Content Page Number Introduction Fund Definitions 1 Special Revenue Funds 2 Enterprise Funds 3 Summaries of All Funds 4-5 Graphs 6-8 Summaries by Funds 9-15 Divisions Governing Body 16-17 City Administration 18-24 General Government 25-29 Planning 30-34 Building 35-37 Public Safety 38-49 Recreation 50-51 Public Works 52-61 Public Utilities 62-72 Pension 73-75 Agenda Item # 30 Jul 2020 Page 7 of 93 Introduction Agenda Item # 30 Jul 2020 Page 8 of 93 Fund Definitions The City of Atlantic Beach utilizes four difference types of funds which are defined below. General Fund: The General Fund is the City’s main operating fund, and is to be used to account for and report all financial resources not accounted for or reported in another fund. The City can report on one General Fund. Special Revenue Fund: Fund to account for and report the proceeds of specific revenue sources that are restricted or committed to be used for specified purposes. The City of Atlantic Beach has numerous Special Revenue Funds the largest being Local Option Gas Tax and Half Cent Sales Tax (Better Jax) Funds. Enterprise Fund: Used to report any activity for which a fee is charged to external users for goods or services. A given activity must be accounted for in an enterprise fund if it meets any of these criteria; there is outstanding debt that is backed solely by fees and charges, laws or regulations require that fees and charges by set to recover costs, including capital costs, or there is a pricing policy that fees and charges by set to recover costs including capital costs. The City maintains five enterprise funds which are: Water, Sewer, Sanitation, Building Code Enforcement, and Stormwater. Pension Trust Fund: Used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit and defined contribution pension plans, other postemployment benefit plan, or other employee benefit plans. 1 Agenda Item # 30 Jul 2020 Page 9 of 93 Special Revenue Funds Community Development Block Grant Fund To provide funding for eligible Community Development Block Grant (CDBG) projects and activities that serve low and moderate-income persons and neighborhoods within that area of the City designated as the CDBG Project Area. Convention Development Tax Fund This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums. In addition to the uses described above, the City of Atlantic Beach, through Resolution 91-5, has authorized these funds to be used to acquire and develop municipal parks, lifeguard stations, and/ or athletic fields. Contributions to promote tourism in the beaches communities is also an approved use of these funds. Half Cent Discretionary Sales Tax Fund This fund provides for the collection and spending of the additional half cent sales tax. These funds are to be restricted for use for capital projects that are similar in nature to those of the Better Jacksonville Plan. These projects will typically include General Government projects such as streets, public facilities, parks or land acquisition. Local Option Gas Tax Fund This fund consists of the City’s share of County Gas Tax revenues and related interest earnings, to be used in support of capital outlay and maintenance for local roads and drainage systems. This includes public transportation, maintenance of roadways, rights-of-way, and drainage systems, street lighting, bridge maintenance, traffic engineering, signs, and pavement markings, equipment and structures for storage of equipment, and to support personnel costs for maintenance of City streets and rights of way and debt service on projects related to the above programs. 2 Agenda Item # 30 Jul 2020 Page 10 of 93 ENTERPRISE FUNDS Water Utility Fund The Water Production and Water Distribution Divisions operate and maintain four water treatment plants, nine potable water wells, and the distribution system to supply potable water and fire protection. Sewer Utility Fund The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection, transmission and treatment facilities. These facilities include the treatment plant, reclaimed water facilities, lift stations, force mains, gravity mains, services, and the effluent pumping system and outfall force mains which discharge to the St. Johns River. Biosolids, the treated product of wastewater treatment, are disposed of at Trail Ridge Landfill. Sanitation Fund The Sanitation Department is responsible for overseeing the franchise refuse contractor’s compliance with their contractual obligations to the City, including removal of garbage, yard waste, construction debris and recycling. Building Code Enforcement Fund The Building Department provides efficient and effective professionally certified services for the enforcement of the adopted Florida Building Code related to building, mechanical, plumbing, electrical, flood control, energy efficiency and handicapped accessibility. The department strives to ensure a safe built environment for Atlantic Beach. The department coordinates development activities with Planning, Utilities, Public Works, City of Jacksonville Fire Department and several State of Florida Agencies including the Federal Emergency Management Agency (FEMA). Our mission is to help homeowners, licensed contractors, architects and engineers properly navigate through the development permitting process. The Building Department is also responsible for actively enforcing the City adopted International Property Maintenance Code relating to dangerous and substandard buildings and property conditions. The department provides administrative support to other City departments and is responsible for supervising maintenance and repair of City Hall and the Commission Chambers buildings and equipment. Storm Water Drainage Fund The Storm Water Utility is responsible for funding improvements and maintenance to reduce the impact of severe weather by providing effective treatment and conveyance of the City’s storm water and for maintenance of City’s existing stormwater facilities. 3 Agenda Item # 30 Jul 2020 Page 11 of 93 City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 49,411,656 51,221,570 56,111,124 53,907,201 (2,203,922) Revenues General Fund 12,425,044 13,779,514 13,778,935 14,648,966 870,031 Special Revenue Funds 1,985,905 1,623,040 1,973,084 1,610,774 (362,310) Debt Service Fund - - 118,458 120,884 2,426 Capital Project Fund 589,477 2,012 1,555,000 1,280,000 (275,000) Enterprise Funds 12,953,572 14,894,608 16,928,094 16,523,578 (404,516) Trust and Agency Funds 5,218,923 3,636,598 4,025,948 3,787,415 (238,533) Total Revenues 33,172,922 33,935,772 38,379,519 37,971,617 (407,902) Other Financing Sources - - Total Resources 82,584,577 85,157,341 94,490,643 91,878,818 (2,611,824) Expenditures General Fund 12,220,762 14,065,183 14,569,869 15,243,214 673,345 Special Revenue Funds 1,347,883 1,480,500 2,777,081 1,595,510 (1,181,571) Debt Service Fund - 19,850 118,458 120,884 2,426 Capital Project Fund 2,922,818 4,500 1,697,600 1,320,000 (377,600) Enterprise Funds 12,700,210 10,807,092 19,102,177 20,542,903 1,440,726 Trust and Agency Funds 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) DIVISION TOTALS 31,363,007 29,046,218 40,583,441 41,083,079 499,638 Other Financing Uses - - - Ending Fund Balance 51,221,570 56,111,124 53,907,201 50,795,739 (3,111,462) Total Expenses and Fund Balance 82,584,577 85,157,341 94,490,643 91,878,818 (2,611,824) Resource Allocation Personnel Services 10,255,656 11,354,483 12,069,975 11,909,725 (160,250) Operating Expenses 11,534,703 13,117,048 13,607,040 13,588,672 (18,368) Capital Outlay 5,426,846 1,180,603 8,045,613 8,236,974 191,361 Debt Service 2,116,132 2,101,435 2,196,447 2,122,769 (73,678) Transfers 2,029,670 1,292,648 4,704,366 4,609,934 (94,432) Total 31,363,007 29,046,218 40,623,441 40,468,074 (155,367) 4 Agenda Item # 30 Jul 2020 Page 12 of 93 Summary of All Departments Combined Summary of Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Expenses: Governing Body 38,722 40,207 55,876 52,707 (3,169) City Administration 2,730,766 2,864,587 3,047,218 3,121,810 74,592 General Government 4,186,185 1,674,407 2,776,890 2,731,920 (11,442) Planning 562,328 540,117 731,196 662,209 (68,987) Public Safety 5,967,302 6,736,464 6,815,826 7,234,439 418,613 Parks and Recreation 1,285,292 1,429,768 1,463,363 1,642,962 179,599 Public Works 5,022,603 5,384,701 8,594,289 8,914,669 320,380 Public Utilities 8,936,670 8,300,891 12,207,733 13,849,617 1,641,884 Building 780,721 550,654 612,919 602,178 (10,741) Pension 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Total Expenses 31,363,007 30,190,890 38,623,566 41,073,079 2,483,041 Resource Allocation: Personnel Services 10,616,468 11,765,667 12,518,149 12,192,039 (326,110) Operating Expenses 11,529,718 13,245,629 13,677,617 14,942,628 1,265,011 Capital Outlay 5,767,824 2,410,077 6,674,488 7,510,143 835,655 Debt Service 2,116,132 2,027,760 2,322,769 2,121,012 (201,757) Transfers 6,011,373 5,798,660 9,014,186 4,357,257 (4,656,929) Total Resource Allocation: 36,041,514 35,247,793 44,207,209 41,123,079 (3,084,130) Summary of Authorized Positions 2019-2020 2020-2021 Department Governing Body 5.00 5.00 City Administration 24.00 23.00 General Government 2.25 2.25 Planning and Zoning 3.10 3.10 Building and Code Enforcement 7.65 7.65 Public Safety 83.00 83.00 Parks and Recreation 13.00 13.00 Public Works 18.80 18.80 Public Utilities 22.20 23.20 Pension 0.00 0.00 179.00 179.00 5 Agenda Item # 30 Jul 2020 Page 13 of 93 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE 38.58% 4.24%0.32% 3.37% 43.52% 9.97% Total 2021 Revenues General Fund Special Revenue Funds Governmental Projects Debt Service Funds Enterprise Funds Trust Funds 37.10% 3.88% 0.29%3.21% 50.00% 5.50% Total 2021 Expenses General Fund Special Revenue Funds Debt Service Funds Gov. Capital Projects Enterprise Funds Trust Funds 6 Agenda Item # 30 Jul 2020 Page 14 of 93 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES GENERAL FUND 43.89% 5.82%13.07% 9.46% 0.37% 18.40% 1.46% 7.52% Total 2021 General Fund Revenues Ad Valorem Taxes Licenses and Permits Intergovernmental Interfund Transfers Fines and Forfeitures Charges for Services Miscellaneous Utility, & Business Taxes 20.83% 2.33% 4.81% 47.57% 21.07% 3.39% Total 2021 General Fund Expenses City Administration Planning and Development General Government Public Safety Public Works Parks and Recreation 7 Agenda Item # 30 Jul 2020 Page 15 of 93 Summary of 2020 Millages Urban Service School Duval Water Inland District District Board County Management Navigation Total Jacksonville 0.0000 6.4850 11.4419 0.2724 0.0320 18.2313 Atlantic Beach 3.2285 6.4850 8.1512 0.2724 0.0320 18.1691 Neptune Beach 3.3656 6.4850 8.1512 0.2724 0.0320 18.3062 Jax Beach 3.9947 6.4850 8.1512 0.2724 0.0320 18.9353 Town of Baldwin 2.9339 6.4850 9.6312 0.2724 0.0320 19.3545 School Board 35.69% Duval County 44.86% Water Management District. 2.57% Atlantic Beach 17.77% Florida Inland Navigation 0.18% CITY OF ATLANTIC BEACH Office of the Property Appraiser Final 2019 Millages 18.2313 18.1691 18.3062 18.9353 19.3545 17.4000 17.6000 17.8000 18.0000 18.2000 18.4000 18.6000 18.8000 19.0000 19.2000 19.4000 19.6000 Jacksonville Atlantic Beach Neptune Beach Jax Beach Town of Baldwin CITY OF ATLANTIC BEACH 2019 Final Millages 8 Agenda Item # 30 Jul 2020 Page 16 of 93 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 7,054,223 7,077,821 6,791,915 6,428,899 (363,016) 63 Revenues Taxes 5,848,296 6,751,830 6,633,071 7,531,647 898,576 Licenses and Permits 887,742 1,020,386 915,989 852,039 (63,950) Intergovernmental Revenues 1,839,579 2,236,621 2,167,407 1,914,154 (253,253) Charges for Services 2,297,627 2,393,331 2,343,822 2,695,547 351,725 Fines and Forfeitures 111,427 43,200 112,890 54,681 (58,209) Miscellaneous 109,928 241,498 219,383 214,525 (4,858) Interfund Transfers 1,330,445 1,092,648 1,386,373 1,386,373 - Total Revenues 12,425,044 13,779,514 13,778,935 14,648,966 870,031 Other Financing Sources Total Resources 19,479,267 20,857,335 20,570,850 21,077,865 507,015 Expenditures City Administration 2,769,488 2,904,795 3,103,094 3,174,517 71,423 Community Development 154,168 445,418 374,764 355,534 (19,230) General Government 601,148 723,452 770,410 733,152 (37,258) Public Safety 5,919,798 6,759,004 6,813,258 7,251,331 438,073 Public Works 1,490,868 2,755,364 3,024,010 3,211,805 187,795 Recreaton Programs and Events 1,285,292 477,386 484,333 516,875 32,542 DIVISION TOTALS 12,220,762 14,065,420 14,569,869 15,243,214 673,345 Other Financing Uses Ending Fund Balance 7,077,821 6,791,915 6,000,981 5,834,651 (166,330) Total Expenses and Fund Balance 19,479,267 20,857,335 20,570,850 21,077,865 507,015 Resource Allocation - Personnel Services 7,535,383 8,755,565 8,898,025 9,230,851 332,826 Operating Expenses 4,085,372 4,767,233 4,976,360 5,693,341 716,981 Capital Outlay 495,782 542,622 695,484 319,022 (376,462) Debt Service Transfers 104,225 - - - - Total 12,220,762 14,065,420 14,569,869 15,243,214 673,345 9 Agenda Item # 30 Jul 2020 Page 17 of 93 City of Atlantic Beach Summary of Revenues General Fund Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Taxes Ad Valorem Tax 4,730,476 5,519,446 5,454,505 6,430,028 975,523 Utility Service Tax Electricity 521,161 637,748 521,161 514,507 (6,654) Propane, Natural Gas & Fuel Oil 15,229 12,518 16,720 12,345 (4,375) Subtotal-Utility Service Tax 536,390 650,266 537,881 526,852 (11,029) Communication Services Tax 479,551 484,505 498,374 463,767 (34,607) Local Business Tax 101,879 97,612 142,311 111,000 (31,311) Total Taxes 5,848,296 6,751,830 6,633,071 7,531,647 898,576 Permits, Fees, & Assessments Building Permits Franchise Fees Electricity 843,560 948,756 848,523 783,339 (65,184) Natural Gas 4,550 10,930 2,028 8,000 5,972 Subtotal-Franchise Fees 848,110 959,686 850,551 791,339 (59,212) Impact Fees-Transportation Other Permits and Fees Plan Review & Other Fees 39,632 60,700 65,438 60,700 (4,738) Total Permits, Fees, & Assessments 887,742 1,020,386 915,989 852,039 (63,950) Intergovernmental Revenues Federal Grants Economic Environment (FEMA)- 196,602 220,869 - (220,869) Public Safety - Subtotal-Federal Grants - 196,602 220,869 - (220,869) State Grants Economic Environment (FEMA)- 53,586 - - - State-Shared Revenues State Revenue Sharing Proceeds 452,384 488,109 462,507 424,079 (38,428) Mobile Home License Tax 8,085 7,194 8,012 7,000 (1,012) Alcoholic Beverage License Tax 11,414 15,480 12,893 15,500 2,607 Local Govt Half-Cent Sales Tax 1,366,992 1,475,300 1,461,626 1,465,725 4,099 Motor Fuel Tax Rebate 404 - 1,500 1,500 - Subtotal-State-Shared Revenues 1,839,279 1,986,083 1,946,538 1,913,804 (32,734) Local Grants Misc. Local Grant - - - - - Recreation 300 350 - 350 350 Subtotal-Local Grants 300 350 - 350 350 Total Intergovernmental Revenues 1,839,579 2,236,621 2,167,407 1,914,154 (253,253) 10 Agenda Item # 30 Jul 2020 Page 18 of 93 City of Atlantic Beach Summary of Revenues General Fund Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Charges for Services Internal Service Fund Charges 1,522,863 1,608,052 1,569,920 1,845,689 275,769 Other Genl Govt Charges & Fees 6,192 4,949 6,405 4,200 (2,205) Service Charges Public Safety 337,691 381,300 366,077 392,761 26,684 Parking Facilities 6,688 6,941 6,144 7,000 856 Other Transportation 118,151 61,592 71,254 121,328 50,074 Animal Control 10,196 7,718 9,816 6,900 (2,916) Lifeguard & Beach Maintenance 231,583 245,138 245,138 259,519 14,381 Recreation & Cultural Events 9,868 11,025 11,515 7,150 (4,365) Recreation Facilities 54,397 66,615 57,553 51,000 (6,553) Total Charges for Services 2,297,627 2,393,331 2,343,822 2,695,547 351,725 Judgments, Fines, & Forfeits Fines Traffic 32,740 33,178 43,510 34,481 (9,029) Parking 25,830 9,722 24,380 10,000 (14,380) Dog 100 200 - 100 100 Other 52,757 100 45,000 10,100 (34,900) Subtotal-Fines 111,427 43,200 112,890 54,681 (58,209) Total Judgments, Fines & Forfeits 111,427 43,200 112,890 54,681 (58,209) Miscellaneous Revenues Interest 31,436 191,557 159,001 180,000 20,999 Disposition of Fixed Assets 4,340 - 30,000 25,000 (5,000) Donations from Private Sources 22,838 463 21,382 - (21,382) Settlements & Insurance Reimburse 37,693 - - - - Other 13,622 49,479 9,000 9,525 525 Total Miscellaneous Revenues 109,928 241,498 219,383 214,525 (4,858) Other Sources Transfer from Capital Projects Fund 240,000 - - - - Transfer from Local Option Gas Tax Fund 230,000 235,000 235,000 212,843 (22,157) Contribution from Water Fund 195,614 357,362 357,362 345,511 (11,851) Contribution from Sewer Fund 428,205 500,286 500,286 488,435 (11,851) Contribution from Sanitation Fund 236,626 - 268,725 339,584 70,859 Contribution from Building Fund - - 15,000 - (15,000) Contribution from Storm Water Fund - - 10,000 - (10,000) Total Other Sources 1,330,445 1,092,648 1,386,373 1,386,373 - Grand Total 12,425,044 13,779,514 13,778,935 14,648,966 870,031 11 Agenda Item # 30 Jul 2020 Page 19 of 93 City of Atlantic Beach Summary of Expenditures by Division General Fund Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) City Administration City Commission 38,722 40,207 55,876 52,707 (3,169) City Manager 353,961 438,152 442,233 439,181 (3,052) City Clerk 279,176 317,875 358,543 362,005 3,462 Finance and Administration 896,790 1,020,280 1,063,701 1,139,243 75,542 Information Technology 699,121 680,226 782,592 774,254 (8,338) Human Resources 220,351 242,100 250,149 257,127 6,978 Legal Counsel 281,368 165,955 150,000 150,000 - Total 2,769,488 2,904,795 3,103,094 3,174,517 71,423 Planning and Zoning 154,168 445,418 374,764 355,534 (19,230) General Government 601,148 723,452 770,410 733,152 (37,258) Police Department Administration 788,973 1,064,947 1,033,609 1,265,330 231,721 Patrol 3,020,481 3,382,425 3,143,365 3,225,473 82,108 Detective 222,633 292,128 395,368 389,431 (5,937) Dispatch 310,169 372,451 361,068 451,583 90,515 Animal Control 108,380 89,708 96,155 99,044 2,889 School Crossing Guards 10,122 10,929 16,694 15,207 (1,487) Total 4,460,758 5,212,588 5,046,259 5,446,068 399,809 Fire Fire Control / Rescue 1,139,919 1,217,958 1,338,308 1,382,737 39,722 Lifeguards 248,642 257,791 322,259 315,851 (6,408) Total 1,388,562 1,475,750 1,660,567 1,698,588 33,314 Code Enforcement 70,478 70,667 106,432 106,675 243 Public Works Administration 353,687 427,275 543,026 641,361 98,335 Fleet Maintenance 244,742 263,988 299,090 307,090 8,000 Streets and Road Maintenance 892,440 1,111,720 1,202,864 1,137,267 (65,597) Beautification 14,867 55,236 51,307 85,158 33,851 Parks Maintenance 879,165 897,146 927,723 1,040,929 113,206 2,384,899 2,755,364 3,024,010 3,211,805 187,795 Recreation Administration and Activities 391,261 477,386 484,333 516,875 32,542 Total 391,261 477,386 484,333 516,875 32,542 Grand Total 12,220,762 14,065,420 14,569,869 15,243,214 668,638 12 Agenda Item # 30 Jul 2020 Page 20 of 93 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 1,133,825 1,733,631 1,995,975 1,571,979 (423,997) Revenues Community Dev. Block Grant 266,317 - 200,000 97,000 (103,000) Convention Dev. Tax Fund 115,291 127,935 139,563 88,409 (51,154) Better Jax Half Cent Sales Tax 903,981 952,357 1,039,345 905,308 (134,037) Local Option Gas Tax Fund 501,532 505,136 499,642 445,296 (54,346) Police Grant Funds 77,110 - 59,000 64,783 5,783 Police Special Revenue Funds 29,089 22,791 35,534 7,147 (28,387) Grant Funds - Miscellaneous - - - - - Community Redevelopment Fund 50,000 - - - Tree Protection Fund 42,586 14,821 - 2,831 2,831 Total Revenues 1,985,905 1,623,040 1,973,084 1,610,774 (362,310) Other Financing Sources - - - Total Resources 3,119,730 3,356,671 3,969,060 3,182,753 (786,307) Expenditures Community Dev. Block Grant 318,916 - 200,000 97,000 (103,000) Convention Dev. Tax Fund - 76,863 518,458 255,884 (262,574) 662,220 853,233 1,195,000 415,000 (780,000) Local Option Gas Tax Fund 230,000 448,010 704,623 737,843 33,220 Police Grant Funds 65,016 - 59,000 64,783 5,783 Police Special Revenue Funds 52,966 48,363 50,000 25,000 (25,000) Grant Funds - Miscellaneous - - - - - Community Redevelopment Fund - 513 50,000 - (50,000) Tree Protection Fund 18,766 23,519 - - - DIVISION TOTALS 1,347,883 1,450,500 2,777,081 1,595,510 (1,181,571) Other Financing Uses 38,216 17,041 - - - Ending Fund Balance 1,733,631 1,889,130 1,191,979 1,587,243 395,264 Total Expenses and Fund Balance 3,119,730 3,356,671 3,969,060 3,182,753 (786,307) Resource Allocation Personnel Services 62,800 - - - - Operating Expenses 43,546 297,476 580,000 225,000 (355,000) Capital Outlay 411,537 718,024 504,000 559,783 55,783 Debt Service - Transfers 830,000 435,000 1,493,081 913,727 (579,354) Total 1,347,883 1,450,500 2,577,081 1,698,510 (878,571) 13 Agenda Item # 30 Jul 2020 Page 21 of 93 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 12,428,680 12,981,639 15,854,155 13,680,072 (2,174,083) Revenues Water Utility 3,641,486 4,029,458 4,802,359 4,813,112 10,753 Sewer Utility 5,722,265 6,086,677 6,655,867 6,910,779 254,912 Sanitation 1,890,862 3,122,331 1,924,624 1,923,702 (922) Storm Water Utility 1,192,226 1,123,439 2,992,326 2,396,469 (595,857) Building Code Enforcement 506,734 532,703 552,918 479,516 (73,402) Total Revenues 12,953,572 14,894,608 16,928,094 16,523,578 (404,516) Other Financing Sources 299,597 - - Total Resources 25,681,850 27,876,247 32,782,249 30,203,650 (2,578,599) Expenditures Water Utility 2,784,148 2,913,798 5,424,640 5,253,612 (171,028) Sewer Utility 6,152,523 5,423,931 6,819,932 8,596,005 1,776,073 Sanitation 2,213,671 1,708,523 1,931,668 2,136,384 204,716 Storm Water Utility 1,088,064 1,425,186 4,313,018 3,954,724 (358,294) Building Code Enforcement 461,804 550,654 612,919 602,178 (10,741) DIVISION TOTALS 12,700,210 12,022,092 19,102,177 20,542,903 1,440,726 Other Financing Uses - - Ending Fund Balance 12,981,639 15,854,155 13,680,072 9,660,747 (4,019,325) Total Expenses and Fund Balance 25,681,850 27,876,247 32,782,249 30,203,650 (2,578,599) Resource Allocation Personnel Services 2,657,474 2,599,155 3,171,950 2,961,188 (210,762) Operating Expenses 5,151,389 5,380,247 5,679,256 6,713,719 1,034,463 Capital Outlay 1,914,770 1,140,295 5,292,968 5,624,338 331,370 Debt Service 2,116,132 2,007,910 2,004,311 2,000,128 (4,183) Transfers 860,445 857,648 2,916,853 3,243,530 326,677 Total 12,700,210 11,985,254 19,065,338 20,542,903 1,477,565 14 Agenda Item # 30 Jul 2020 Page 22 of 93 - - City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 25,999,509 29,084,440 30,089,288 31,796,980 1,707,692 Revenues General Employee Pension 3,158,476 2,225,129 2,314,519 2,338,639 24,120 Police Employee Pension 2,060,447 1,411,469 1,711,429 1,448,776 (262,653) Total Revenues 5,218,923 3,636,598 4,025,948 3,787,415 (238,533) Other Financing Sources 37,342 37,342 - - - Total Resources 31,255,774 32,758,380 34,115,236 35,584,395 1,469,159 Expenditures General Employee Pension 1,441,509 1,443,869 1,447,392 1,405,767 (41,625) Police Employee Pension 729,825 1,225,223 870,864 854,801 (16,063) DIVISION TOTALS 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Other Financing Uses - - - - - Ending Fund Balance 29,084,440 30,089,288 31,796,980 33,323,827 1,526,847 Total Expenses and Fund Balance 31,255,774 32,758,380 34,115,236 35,584,395 1,469,159 Resource Allocation Personnel Services - - - - - Operating Expenses 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Capital Outlay - - - - - Debt Service - - - - - Transfers - - - - - Total 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) 15 Agenda Item # 30 Jul 2020 Page 23 of 93 Governing Body Agenda Item # 30 Jul 2020 Page 24 of 93 Governing Body Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 38,722 40,207 55,876 52,707 (3,169) Total Revenues 38,722 40,207 55,876 52,707 (3,169) Expenses: City Commission 38,722 40,207 55,876 52,707 (3,169) Total Expenses 38,722 40,207 55,876 52,707 (3,169) Resource Allocation: Personnel Services 33,104 37,276 38,226 39,607 1,381 Operating Expenses 5,618 2,931 17,650 13,100 (4,550) Capital Outlay 00000 Debt Service 00000 Transfers 00000 Total Resource Allocation: 38,722 40,207 55,876 52,707 (3,169) Summary of Authorized Positions 2019-2020 2020-2021 City Commission Mayor 11 City Commissioner 44 55 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees (2) 16 Agenda Item # 30 Jul 2020 Page 25 of 93 Governing Body City Commission Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 33,831 34,556 35,349 35,703 354 Overtime - - - - Special Pay - - - Sub-Total 33,831 34,556 35,349 35,703 354 Benefits FICA 2,588 2,644 2,705 3,732 1,027 Pension - - - - - Health and Life Insurance - - - - - Worker and Unemploy Comp 66 77 172 172 - Sub-Total 2,654 2,721 2,877 3,904 1,027 Total Wages and Benefits 36,485 37,276 38,226 39,607 1,381 OPERATING EXPENSES - Professional Services - - - - - Contract Services - - - - - Local Travel - - 4,000 - (4,000) Communications - - - - - Postage - - - - - Utilities - - - - - Rentals and Leases - - - - - Insurance - - - - - Repairs and Maintenance - - - - - Printing and Publishing 1,982 23 500 500 - Advertising and Promotions - - - - - Aids to Government Agencies - - 6,200 6,000 (200) Office Supplies - - - - - Operating Supplies - 25 150 150 - Books, Training, Memberships 4,999 2,883 6,800 6,450 (350) Internal Service Charges - - - - Total Operating Expenses 6,981 2,931 17,650 13,100 (4,550) CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 43,466 40,207 55,876 52,707 (3,169) 17 Agenda Item # 30 Jul 2020 Page 26 of 93 City Administration Agenda Item # 30 Jul 2020 Page 27 of 93 City Administration Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 2,730,766 2,864,587 3,047,218 3,121,810 74,592 Total Revenues 2,730,766 2,864,587 3,047,218 3,121,810 74,592 Expenses: City Clerk 279,176 317,875 358,543 362,005 3,462 City Manager 353,961 438,152 442,233 439,181 (3,052) Finance and Accounting 896,790 1,020,280 1,063,701 1,139,243 75,542 Information Technology 699,121 680,226 782,592 774,254 (8,338) Human Resources 220,351 242,100 250,149 257,127 6,978 Legal Counsel 281,368 165,955 150,000 150,000 0 Total Expenses 2,730,766 2,864,587 3,047,218 3,121,810 74,592 Resource Allocation: Personal Services 1,785,133 2,094,129 2,119,070 2,150,649 31,579 Operating Expenses 897,794 741,936 868,148 910,339 42,191 Capital Outlay 47,840 28,522 60,000 60,822 822 Transfers 00000 Total Resource Allocation: 2,730,766 2,864,587 3,047,218 3,121,810 74,592 Summary of Authorized Positions 2019-2020 2020-2021 City Clerk City Clerk 1.00 1.00 Administrative Assistant 1.00 1.00 Records Clerk 1.00 1.00 3.00 3.00 City Manager City Manager 1.00 1.00 Deputy City Manager 1.00 1.00 Administrative Assistant 1.00 1.00 3.00 3.00 Finance Finance Director 1.00 1.00 Deputy Finance Director 1.00 1.00 Accountant 1.00 1.00 Purchasing Manager 1.00 1.00 Utility Billing Supervisor 1.00 1.00 Utility Specialist 1.00 1.00 Meter Reader 3.00 3.00 Finance Associate 1.00 1.00 Customer Service Super. 1.00 1.00 Customer Service Rep.2.00 2.00 13.00 13.00 Information Technology Computer Network Director 1.00 0.00 Senior Systems Engineer 2.00 2.00 3.00 2.00 Human Resources Human Resources Director 1.00 1.00 Human Resources Assistant 1.00 1.00 2.00 2.00 Total 24.00 23.00 18 Agenda Item # 30 Jul 2020 Page 28 of 93 City Administration City Clerk Proposed Actual Actual Budget Budget Increase PERSONNEL SERVCES 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Wages Salaries and Wages 133,928 156,636 166,850 172,036 5,186 Overtime 2,632 743 4,526 4,000 (526) Special Pay 2,586 1,027 2,664 - (2,664) Sub-Total 139,146 158,406 174,040 176,036 1,996 Benefits FICA 10,398 11,511 13,315 13,467 152 Pension 58,543 59,307 57,454 57,848 394 Health and Life Insurance 32,972 43,100 46,848 46,848 - Worker and Unemploy Comp 1,234 231 292 292 - Sub-Total 103,147 114,149 117,909 118,455 546 Total Wages and Benefits 242,293 272,554 291,949 294,491 2,542 OPERATING EXPENSES Professional Services 148 - - - Contract Services 19,133 5,497 19,865 19,865 - Local Travel 18 29 100 100 - Communications 210 211 300 300 - Postage 36 31 150 150 - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 6,375 17,499 11,858 12,608 750 Printing and Publishing 18,007 18,418 22,042 22,042 - Advertising and Promotions - - - - - Other Current Charges 86 187 400 500 100 Office Supplies 1,432 861 1,300 1,300 - Operating Supplies 1,109 1,948 4,950 5,020 70 Books, Training, Memberships 1,313 641 5,629 5,629 - Internal Service Charges - - - - Total Operating Expenses 47,867 45,321 66,594 67,514 920 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Computer Equipment - - - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 290,160 317,875 358,543 362,005 3,462 19 Agenda Item # 30 Jul 2020 Page 29 of 93 City Administration City Manager Proposed Actual Actual Budget Budget Increase #1002 512 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 294,065 304,422 310,798 304,243 (6,555) Overtime - - - - - Special Pay 6,220 18,368 6,000 6,000 - Sub-Total 300,285 322,790 316,798 310,243 (6,555) Benefits FICA 23,618 23,992 24,235 24,890 655 Pension 49,151 53,981 60,521 61,721 1,200 Health and Life Insurance 26,661 26,518 27,887 27,887 - Worker and Unemploy Comp 1,995 2,537 1,442 1,442 - Sub-Total 101,425 107,028 114,085 115,940 1,855 Total Wages and Benefits 401,710 429,818 430,883 426,183 (4,700) OPERATING EXPENSES Professional Services 26 - 1,000 1,000 - Contract Services - - - - - Local Travel - - 1,000 1,000 - Communications 1,651 2,223 1,000 1,728 728 Postage - - - - Utilities - - - - Rentals and Leases - - - 220 Insurance - - - - Repairs and Maintenance - - - - Printing and Publishing 23 - - - - Advertising and Promotions - - - - Other Current Charges - 219 - 100 100 Office Supplies 6 17 50 50 - Operating Supplies 992 2,436 1,600 2,000 400 Books, Training, Memberships 4,664 3,438 6,700 6,900 200 Internal Service Charges - - - - Total Operating Expenses 7,362 8,333 11,350 12,998 1,428 CAPITAL OUTLAY Land - - - Buildings - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 409,072 438,152 442,233 439,181 (3,272) 20 Agenda Item # 30 Jul 2020 Page 30 of 93 - - - City Administration Finance and Administration Department Proposed Actual Actual Budget Budget Increase #####513 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 475,039 566,426 638,352 658,103 19,751 Overtime 15,316 13,650 10,000 10,000 - Special Pay 363 8,361 - - - Sub-Total 490,718 588,437 648,352 668,103 19,751 Benefits FICA 35,904 43,049 49,599 51,110 1,511 Pension 159,727 162,332 152,864 152,864 - Health and Life Insurance 92,439 91,082 94,827 94,827 - Worker and Unemploy Comp 1,940 5,824 2,984 2,984 - Sub-Total 290,010 302,287 300,274 301,785 1,511 Total Wages and Benefits 780,728 890,724 948,626 969,888 21,262 OPERATING EXPENSES Professional Services 154 30,139 49,500 54,450 4,950 Contract Services 72,939 13,025 20,200 21,000 800 Local Travel 142 - 1,000 500 (500) Communications 1,309 1,394 1,500 3,500 2,000 Postage 39,546 47,574 4,375 49,400 45,025 Utilities - - - - Rentals and Leases - - - 180 180 Insurance - - - - Repairs and Maintenance - - 1,000 1,000 - Printing and Publishing 19,176 19,467 19,000 20,000 1,000 Advertising and Promotions - - - - Other Current Charges - - - - - Office Supplies 2,286 2,906 2,500 2,500 - Operating Supplies 9,324 7,743 5,000 7,000 2,000 Books, Training, Memberships 2,570 7,309 11,000 9,825 (1,175) Total Operating Expenses 147,446 129,556 115,075 169,355 54,280 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles - - - - - Equipment - - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To General Fund To Total Transfers - - - - - DIVISION TOTALS 928,174 1,020,280 1,063,701 1,139,243 75,542 21 Agenda Item # 30 Jul 2020 Page 31 of 93 - - - City Administration Information Technology Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 198,062 166,599 140,885 145,105 4,220 Overtime 11,580 10,563 8,000 8,000 - Special Pay 903 21,242 800 800 - Sub-Total 210,545 198,404 149,685 153,905 4,220 Benefits FICA 15,926 15,011 11,451 11,775 324 Pension 41,923 35,360 31,743 32,696 953 Health and Life Insurance 22,315 18,846 15,092 15,092 - Worker and Unemploy Comp 314 352 382 382 - Sub-Total 80,478 69,569 58,668 59,945 1,277 Total Wages and Benefits 291,023 267,972 208,353 213,850 5,497 OPERATING EXPENSES Professional Services - - - - Contract Services 23,059 13,336 31,710 13,727 (17,983) Local Travel 265 237 600 571 (29) Communications 63,873 64,221 75,500 77,254 1,754 Postage 64 94 250 - (250) Utilities - - - - Rentals and Leases 17,522 18,046 22,000 22,579 579 Insurance - - - - Repairs and Maintenance 242,491 257,355 332,790 323,951 (8,839) Printing and Publishing - - 100 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 59 312 289 - (289) Operating Supplies 55,917 26,862 45,000 54,343 9,343 Books, Training, Memberships 4,953 3,266 6,000 7,157 1,157 - Total Operating Expenses 408,203 383,731 514,239 499,582 (14,557) CAPITAL OUTLAY Buildings - - - Infrastructure Improvements - - - Vehicles - - - Computer Equipment 71,694 28,522 60,000 60,822 822 Total Capital Outlay 71,694 28,522 60,000 60,822 822 DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS Total Transfers - - - - - DIVISION TOTALS 770,920 680,226 782,592 774,254 (8,238) 22 Agenda Item # 30 Jul 2020 Page 32 of 93 - - City Administration Human Resources Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 144,799 148,902 152,775 157,060 4,285 Overtime - - - - - Special Pay 2,855 3,057 1,000 3,167 2,167 Sub-Total 147,654 151,959 153,775 160,227 6,452 Benefits FICA 10,658 11,064 11,764 11,975 211 Pension 47,725 45,404 42,847 43,162 315 Health and Life Insurance 12,495 24,363 30,609 30,609 - Worker and Unemploy Comp 221 270 264 264 - Sub-Total 71,099 81,100 85,484 86,010 526 Total Wages and Benefits 218,753 233,059 239,259 246,237 6,978 OPERATING EXPENSES Professional Services - - - - - Contract Services 4,170 4,191 5,000 5,000 - Local Travel - - - - Communications 448 441 400 400 - Postage - - 100 100 - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - - - - - Printing and Publishing - - - - - Advertising and Promotions - - - - Other Current Charges - - - - - Office Supplies 1,253 981 1,300 1,300 - Operating Supplies 1,676 1,647 1,500 1,500 - Books, Training, Memberships 2,043 1,780 2,590 2,590 - - Total Operating Expenses 9,590 9,041 10,890 10,890 - CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To General Fund To Total Transfers - - - - - DIVISION TOTALS 228,343 242,100 250,149 257,127 6,978 23 Agenda Item # 30 Jul 2020 Page 33 of 93 - - - City Administration Legal Counsel Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total - - - - - Benefits FICA Pension Health and Life Insurance - - - - - Worker and Unemploy Comp - Sub-Total - - - - - Total Wages and Benefits - - - - - OPERATING EXPENSES Professional Services 199,611 165,955 150,000 150,000 - Contract Services - - - - - Local Travel - - - - - Communications - - - - - Postage - - - - - Utilities - - - - - Rentals and Leases - - - - - Insurance - - - - - Repairs and Maintenance - - - - - Printing and Publishing - - - - - Advertising and Promotions - - - - - Other Current Charges - - - - - Office Supplies - - - - - Operating Supplies - - - - Books, Training, Memberships - - - - - Internal Service Charges Total Operating Expenses 199,611 165,955 150,000 150,000 - CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To - To Total Transfers - - - - - DIVISION TOTALS 199,611 165,955 150,000 150,000 - 24 Agenda Item # 30 Jul 2020 Page 34 of 93 General Government Agenda Item # 30 Jul 2020 Page 35 of 93 General Government Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 601,148 723,452 770,410 733,152 (38,358) Convention Development 115,291 127,935 139,563 88,409 (51,154) Half Cent Sales Tax 903,981 952,357 1,039,345 905,308 (134,037) Grant Funds - Miscellaneous 00000 Debt Service Fund 0 118,458 120,884 2,426 Capital Project Fund 589,477 303,451 0 1,781,789 1,781,789 Total Revenues 2,209,896 2,107,196 2,067,776 3,629,542 1,560,666 Expenses: General Government 415,238 450,236 517,024 395,924 (122,200) Building Maintenance 185,910 273,216 253,386 337,228 83,842 Convention Development 0 76,863 518,458 255,884 (135,000) Half Cent Sales Tax 662,220 853,233 1,195,000 415,000 (780,000) Grant Funds - Miscellaneous 00000 Debt Service Fund 19,850 118,458 120,884 2,426 Capital Project Fund 2,922,818 1,010 141,036 1,207,000 1,065,964 Total Expenses 4,186,185 1,674,407 2,743,362 2,731,920 115,032 Resource Allocation: Personnel Services 148,118 174,167 192,325 166,305 (26,020) Operating Expenses 348,804 560,386 914,475 566,847 (347,628) Capital Outlay 2,990,037 720,004 729,646 1,502,000 772,354 Debt Service 19,850 118,458 120,884 2,426 Transfers 699,225 200,000 788,458 375,884 (412,574) Total Resource Allocation: 4,186,185 1,674,407 2,743,362 2,731,920 (11,442) Summary of Authorized Positions 2019-2020 2020-2021 General Government Administrative Asst. - Building & Zoning 0.05 0.05 Building Permit Clerk / Receptionist 0.20 0.20 0.25 0.25 Building Maintenance Painter II 1.00 1.00 Building Maintenance Technician 1.00 1.00 2.00 2.00 Total 2.25 2.25 25 Agenda Item # 30 Jul 2020 Page 36 of 93 - - - General Fund General Government Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 100,533 104,779 115,214 90,092 (25,122) Overtime 301 1,609 200 200 - Special Pay 736 877 - - - Sub-Total 101,571 107,265 115,414 90,292 (25,122) Benefits FICA 7,434 7,861 8,830 6,909 (1,921) Pension 28,899 36,046 35,828 36,851 1,023 Health and Life Insurance 17,885 17,999 28,590 28,590 - Worker and Unemploy Comp 3,686 4,996 3,663 3,663 - Sub-Total 57,903 66,902 76,911 76,013 (898) Total Wages and Benefits 159,474 174,167 192,325 166,305 (26,020) OPERATING EXPENSES Professional Services 19,013 85,829 70,000 70,000 - Contract Services 140,278 166,957 112,000 239,500 127,500 Local Travel - - - - - Communications 198 624 1,285 1,024 (261) Postage 8,299 5,498 12,000 10,000 (2,000) Utilities 24,226 24,850 24,000 24,000 - Rentals and Leases 2,120 3,404 2,400 4,133 1,733 Insurance 184,243 189,819 172,915 172,915 - Repairs and Maintenance 13,149 10,789 22,000 18,000 (4,000) Printing and Publishing 733 9,176 750 750 - Other Current Charges 5,993 1,295 2,500 3,300 800 Office Supplies 2,116 2,403 1,000 3,000 2,000 Operating Supplies 14,942 21,288 12,625 18,125 5,500 Books, Training, Memberships - 1,500 1,000 2,100 1,100 Aid to other Gov Agency - - - - - Total Operating Expenses 415,309 523,431 434,475 566,847 132,372 CAPITAL OUTLAY Land - - - - - Buildings - - - - - Infrastructure Improvements Vehicles - 24,580 - - - Equipment - 1,274 143,610 - (143,610) Total Capital Outlay - 25,854 143,610 - (143,610) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To Debt Service To Storm Water Utility - - - - - To Sewer Utility Fund - - - - - To Pension Funds - - - - - To Sanitation Fund - - - - - To Other Misc.303,000 - - - - Total Transfers 303,000 - - - - DIVISION TOTALS 877,783 723,452 770,410 733,152 (37,258) 26 Agenda Item # 30 Jul 2020 Page 37 of 93 - Convention Development Tax Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward 153,301 268,592 396,527 147,632 (248,895) Revenues Convention Development Tax 114,523 120,622 139,563 85,425 (54,138) Interest Earnings 767 7,313 - 2,984 2,984 Donations & Grants - - - - - Transfer General or Half Cent Tax - - - - - - Total Revenues 115,291 127,935 139,563 88,409 (51,154) Other Financing Sources - Total Resources 268,592 396,527 536,090 236,041 (300,049) OPERATING EXPENSES Promotions - Contract Services - 17,838 130,000 - (130,000) Total Operating Expenses - 17,838 130,000 - (130,000) CAPITAL OUTLAY Land - - - - Buildings - 6,841 - - - Infrastructure Improvements - 26,941 135,000 135,000 - Equipment - 25,243 135,000 - (135,000) Total Capital Outlay - 59,024 270,000 135,000 (135,000) Transfers Transfer - - 118,458 120,884 2,426 Total Transfers - - 118,458 120,884 2,426 Other Financing Uses - Ending Cash 268,592 396,527 147,632 (19,843) (167,475) Total Expenses and Cash 268,592 455,552 417,632 115,157 (302,475) Resource Allocation Operating Expenses - 17,838 130,000 - (130,000) Capital Outlay - 59,024 270,000 135,000 (135,000) Transfers - - 118,458 120,884 2,426 Total - 76,863 518,458 255,884 (262,574) 27 Agenda Item # 30 Jul 2020 Page 38 of 93 #REF! Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 2,452,676 119,336 421,777 280,741 131,989 Restricted/Designated - - - - - Beginning Fund Balance 2,452,676 119,336 421,777 280,741 131,989 Revenues Grant Proceeds - F.I.N.D.229,557 - - Transfers - In - - - - CDBG Fund - - 200,000 200,000 Local Option Gas Tax 295,000 - - Half Cent Sales Tax 212,843 212,843 Utility Fund 968,946 968,946 Stormwater Fund 400,000 400,000 General Fund 54,225 303,000 - Interest Earnings 10,695 451 - - Total Revenues 589,477 303,451 - 1,781,789 1,781,789 Other Financing Sources - - - Total Resources 3,042,153 422,787 421,777 2,062,530 1,640,753 Capital Outlay Public Safety Public Safety Building 2,643,170 3,788 - (3,788) Park Improvements - - - - - Marsh Overlook and Kayak Launch - - - Dutton Rd. Ped / Bike Path 44,648 - - General Government Donner Road Improvement Proj.1,195,000 1,195,000 Stoarge Building for Police/Public Works 12,000 12,000 City Hall Improvements 1,010 5,568 (5,568) Enterprise Resource Planning System - - 131,680 - (131,680) Transfer to the General Fund 235,000 - - DIVISION TOTALS 2,922,818 1,010 141,036 1,207,000 1,065,964 Other Financing Uses - - - - - Restricted 119,336 421,777 280,741 855,530 - Restricted/Designated Ending Fund Balance 119,336 421,777 280,741 855,530 574,789 Total Expenses and Fund Balance 3,042,153 422,787 421,777 2,062,530 1,640,753 Resource Allocation Capital Outlay 2,687,818 1,010 141,036 1,207,000 1,065,964 Transfers 235,000 - - - - Total Resources 2,922,818 1,010 141,036 1,207,000 1,065,964 28 Agenda Item # 30 Jul 2020 Page 39 of 93 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 628,966 870,727 969,852 814,197 (155,655) Restricted/Designated Beginning Fund Balance 628,966 870,727 969,852 814,197 (155,655) Revenues Local Discretionary Sales Surtax 901,919 924,384 1,039,345 893,837 (145,508) Interest Earnings 2,062 27,973 - 11,471 11,471 F. R. DEP Grant - - - - - Charges for Service - Permit - - - - Total Revenues 903,981 952,357 1,039,345 905,308 (134,037) Other Financing Sources Total Resources 1,532,946 1,823,084 2,009,197 1,719,505 (289,692) Expenditures Operating Expenses - 19,117 350,000 - (350,000) CAPITAL OUTLAY Land - Infrastructure Improvements 67,220 609,137 175,000 160,000 (15,000) Building - - - - Motor Vehicle - 24,979 - - - Equipment - - - - - Total Capital Outlay 67,220 634,116 175,000 160,000 (15,000) Transfers - To Storm Water Utility Fund - 200,000 285,000 - (285,000) To Capital Project Funds 595,000 - 385,000 255,000 (130,000) Total Transfers 595,000 200,000 670,000 255,000 (415,000) DIVISION TOTALS 662,220 853,233 1,195,000 415,000 (780,000) Other Financing Uses Restricted 870,727 969,852 814,197 1,304,505 490,308 Restricted/Designated Ending Fund Balance 870,727 969,852 814,197 1,304,505 490,308 Total Expenses and Fund Balance 1,532,946 1,823,084 2,009,197 1,719,505 (289,692) Resource Allocation Operating - 19,117 350,000 - (350,000) Capital Outlay 67,220 634,116 175,000 160,000 (15,000) Transfers 595,000 200,000 670,000 255,000 (415,000) Total Resources 662,220 853,233 1,195,000 415,000 (780,000) 29 Agenda Item # 30 Jul 2020 Page 40 of 93 Planning Agenda Item # 30 Jul 2020 Page 41 of 93 Planning Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 224,646 516,086 481,196 462,209 (18,987) C.D.B.G. 266,317 0 200,000 0 (200,000) Community Redevelopment 50,000 0000 Tree Protection 42,586 14,821 0 2,831 2,831 Total Revenues 583,549 530,907 681,196 465,040 (216,156) Expenses: Planning 154,168 445,418 374,764 355,534 (19,230) C.D.B.G. 318,916 0 200,000 200,000 0 Tree Protection 18,766 23,519 000 Community Redevelopment 0 513 50,000 0 (50,000) Code Enforcement 70,478 70,667 106,432 106,675 243 Total Expenses 562,328 540,117 731,196 662,209 (68,987) Resource Allocation: Personnel Services 554,875 774,286 836,745 368,252 (468,493) Operating Expenses 127,423 308,359 266,370 143,957 (122,413) Capital Outlay 341,834 8,126 41,000 0 (41,000) Transfers 0 200,000 200,000 0 Total Resource Allocation: 1,024,132 1,090,771 1,344,115 712,209 (631,906) Summary of Authorized Positions 2019-2020 2020-2021 Planning and Zoning Community Development Director 1.00 1.00 Administrative Assistant - Building and Zoning 0.10 0.10 Planner 2.00 2.00 3.10 3.10 Code Enforcement Code Enforcement Officer 1.00 1.00 Total 4.10 4.10 30 Agenda Item # 30 Jul 2020 Page 42 of 93 General Fund Planning Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 158,635 212,741 249,035 230,180 (18,855) Overtime 1,564 1,731 900 500 (400) Special Pay 6,222 6,065 2,500 2,697 197 Sub-Total 166,421 220,537 252,435 233,377 (19,058) Benefits FICA 12,532 16,566 19,312 17,855 (1,457) Pension 14,597 18,616 21,394 21,679 285 Health and Life Insurance 22,837 26,486 16,173 16,173 - Worker and Unemploy Comp 2,493 14,867 1,700 1,700 - Sub-Total 52,459 76,535 58,579 57,407 (1,172) Total Wages and Benefits 218,880 297,071 311,014 290,784 (20,230) OPERATING EXPENSES Professional Services 16,643 133,590 - - - Contract Services 26,247 3,808 30,000 30,000 - Local Travel - - - - - Communications 186 543 800 1,800 1,000 Postage - - - - - Utilities - - - - - Rentals and Leases - - - - - Insurance - - - - - Repairs and Maintenance - - 7,650 7,650 - Printing and Publishing 8,216 5,500 15,000 15,000 - Advertising and Promotions - - - - - Other Current Charges - - - - - Office Supplies 363 216 350 350 - Operating Supplies 886 1,250 2,250 2,250 - Books, Training, Memberships 3,199 3,439 7,700 7,700 - Total Operating Expenses 55,740 148,347 63,750 64,750 1,000 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 274,620 445,418 374,764 355,534 (19,230) 31 Agenda Item # 30 Jul 2020 Page 43 of 93 - - - General Fund Code Enforcement Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 45,719 42,875 48,770 46,341 (2,429) Overtime - 224 500 500 - Special Pay - 291 - 2,250 2,250 Sub-Total 45,719 43,390 49,270 49,091 (179) Benefits FICA 3,392 3,193 3,770 3,756 (14) Pension 10,500 13,392 15,580 15,684 104 Health and Life Insurance 6,578 5,634 8,068 8,068 - Worker and Unemploy Comp 664 659 869 869 - Sub-Total 21,133 22,877 28,287 28,377 90 Total Wages and Benefits 66,853 66,267 77,557 77,468 (89) OPERATING EXPENSES Professional Services - 105 - - - Contract Services - - 24,000 24,000 Local Travel - - - - Communications 1,200 921 700 1,032 332 Postage - - - - - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - 8 - - Printing and Publishing - - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 25 - 100 100 - Operating Supplies 1,005 1,512 1,000 1,000 - Books, Training, Memberships 1,395 1,854 3,075 3,075 - Total Operating Expenses 3,625 4,400 28,875 29,207 332 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - - Equipment - - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 70,478 70,667 106,432 106,675 243 32 Agenda Item # 30 Jul 2020 Page 44 of 93 - - - Community Development Block Grant Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward (62,819) (115,418) (115,418) 84,582 200,000 Revenues Grant Proceeds 266,317 - 200,000 - (200,000) Total Revenues 266,317 - 200,000 - (200,000) Other Financing Sources Total Resources 203,498 (115,418) 84,582 84,582 - Expenditures Salaries and Benefits Operating Expenses Professional Services - - - - - Operating Supplies Aid to Private Citizens Capital Outlay Infrastructure Improvements 318,916 - - - - Buildings Equipment Land DIVISION TOTALS 318,916 - - - - Other Financing Uses Ending Cash (115,418) (115,418) 84,582 84,582 - Total Expenses and Cash 203,498 (115,418) 84,582 84,582 - Resource Allocation Personnel Services - - - - - Operating Expenses - - - - - Capital Outlay 318,916 - - - - Transfers - 200,000 200,000 - 318,916 - 200,000 200,000 - 33 Agenda Item # 30 Jul 2020 Page 45 of 93 Building Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: Building Code Enforcement 506,734 532,703 552,918 479,516 (73,402) Total Revenues 506,734 532,703 552,918 479,516 (73,402) Expenses:, Building Code Enforcement 461,804 550,654 612,919 602,178 (10,741) Total Expenses 780,721 550,654 612,919 602,178 (10,741) Resource Allocation: Personnel Services 360,811 410,947 448,174 439,215 (8,959) Operating Expenses 78,076 131,581 123,745 118,963 (4,782) Capital Outlay 22,917 8,126 41,000 9,000 (32,000) Transfers 00035,000 35,000 Total Resource Allocation: 461,804 550,654 612,919 602,178 (10,741) Summary of Authorized Positions 2019-2020 2020-2021 Building Code Enforcement Building Official 1.00 1.00 Building Inspector 2.00 2.00 Administrative Assistant - Building and Zoning 0.85 0.85 Building Permit Clerk 1.00 1.00 Building Permit Clerk / Receptionist 1.80 1.80 6.65 6.65 Total 6.65 6.65 34 Agenda Item # 30 Jul 2020 Page 46 of 93 Building Agenda Item # 30 Jul 2020 Page 47 of 93 Building Department Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted Fund Balance 106,625 109,722 135,632 142,980 7,348 Operating Fund Balance 398,376 440,209 396,348 328,999 (67,349) Beginning Fund Balance 505,001 549,930 531,980 471,979 (60,001) Revenues Building Permit Fees-bce 380,696 363,119 389,773 344,415 (45,358) Plan Check Fees 99,724 96,436 102,838 91,329 (11,509) Re-inspection Fees 10,117 32,450 30,470 25,606 (4,864) Radon Gas Fee 518 - - - - Construction Surcharge 518 - - - - Interest Earnings 1,488 16,318 10,889 450 (10,439) Transfer from General Fund - - - - - Miscellaneous Revenues 13,675 24,381 18,948 17,716 (1,232) Total Revenues 506,734 532,703 552,918 479,516 (73,402) Other Financing Sources Total Resources 1,011,735 1,082,634 1,084,898 951,495 (133,403) Expenditures Building Department 461,804 550,654 612,919 602,178 (10,741) DIVISION TOTALS 461,804 550,654 612,919 602,178 (10,741) Other Financing Uses - Restricted Fund Balance 109,722 135,632 142,980 139,545 (3,435) Operating Fund Balance 440,209 396,348 328,999 209,772 (119,227) Ending Fund Balance 549,930 531,980 471,979 349,317 (122,662) Total Expenses and Fund Balance 1,011,735 1,082,634 1,084,898 951,495 (133,403) Resource Allocation Personnel Services 360,811 410,947 448,174 439,215 (8,959) Operating Expenses 78,076 131,581 123,745 118,963 (4,782) Capital Outlay 22,917 8,126 41,000 9,000 (32,000) Debt Service - - - - - Transfers - - - 35,000 35,000 Total Resources 461,804 550,654 612,919 602,178 (10,741) AUTHORIZED PERSONNEL Position 2019-2020 2020-2021 Building Official 1.00 1.00 Inspector 2.00 2.00 Operations Supervisor - Building and Zoning 0.85 0.85 Building Permit Technician 2.80 2.80 Planning Dept. Clerk (PT)0.15 0.15 6.80 6.80 35 Agenda Item # 30 Jul 2020 Page 48 of 93 Building Department Fund Building Department Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 248,372 291,556 326,073 313,819 (12,254) Overtime 2,404 199 2,500 2,000 (500) Special Pay 8,257 9,455 - - - Sub-Total 259,032 301,210 328,573 315,819 (12,754) Benefits FICA 18,536 21,923 22,017 24,160 2,143 Pension 38,192 45,046 47,500 48,926 1,426 Health and Life Insurance 42,486 39,488 47,000 47,226 226 Worker and Unemploy Comp 2,565 3,281 3,084 3,084 - Sub-Total 101,779 109,737 119,601 123,396 3,795 Total Wages and Benefits 360,811 410,947 448,174 439,215 (8,959) OPERATING EXPENSES Professional Services 334 72 - - - Contract Services 21,317 37,229 35,000 20,000 (15,000) Local Travel - - - - - Communications 2,938 4,676 3,658 3,658 - Postage 10 - 1,600 1,600 - Utilities - - - - Rentals and Leases - - 4,800 4,800 Insurance 1,364 2,019 1,586 1,586 - Repairs and Maintenance 5,475 29,888 5,354 10,354 5,000 Printing and Publishing 878 - 1,000 1,000 - Advertising and Promotions - - - - Other Current Charges - - - - - Office Supplies 66 128 500 500 - Operating Supplies 4,274 6,407 6,077 6,077 - Books, Training, Memberships 3,922 4,924 13,834 13,834 - Internal Service Charges 37,498 46,238 50,336 55,554 5,218 Total Operating Expenses 78,076 131,581 123,745 118,963 (4,782) CAPITAL OUTLAY Equipment - 3,767 10,000 - (10,000) Buildings - - - - Infrastructure Improvements - - - - Vehicles 17,970 - 25,000 - (25,000) Computer Equipment 4,948 4,359 6,000 9,000 3,000 Total Capital Outlay 22,917 8,126 41,000 9,000 (32,000) DEBT SERVICE Principal - - - Interest - - - Total Debt Service - - - - - TRANSFERS To To - - - 35,000 Total Transfers - - - 35,000 - DIVISION TOTALS 461,804 550,654 612,919 602,178 (45,741) 36 Agenda Item # 30 Jul 2020 Page 49 of 93 Tree Protection Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 34,911 58,732 50,034 50,034 - Revenues Tree Mitigation Proceeds - - - - - Grant Proceeds 10,000 - - - - Contributions/Donations 32,586 14,821 - 2,831 2,831 Total Revenues 42,586 14,821 - 2,831 2,831 Other Financing Sources Total Resources 77,498 73,553 50,034 52,865 2,831 Expenditures Contract Services 18,766 23,519 - - - Operating supplies - - - - DIVISION TOTALS 18,766 23,519 - - - Other Financing Uses Ending Fund Balancve 58,732 50,034 50,034 52,865 2,831 Total Expenses and Fund Balance 77,498 73,553 50,034 52,865 2,831 Resource Allocation Personnel Services - - - - - Operating Expenses 18,766 23,519 - - - Capital Outlay - - - - - Debt Service - - - - - Transfers - - - - - 18,766 23,519 - - - 37 Agenda Item # 30 Jul 2020 Page 50 of 93 Public Safety Agenda Item # 30 Jul 2020 Page 51 of 93 Public Safety Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 5,849,320 6,688,337 6,706,826 7,144,656 437,830 Police Grants 77,110 0 59,000 64,783 5,783 Police Trust 29,089 22,791 35,534 7,147 (28,387) Total Revenues 5,955,518 6,711,128 6,801,360 7,216,586 415,226 Expenses: Police Services 4,460,758 5,212,588 5,046,259 5,446,068 399,809 Police Grants 65,016 0 59,000 64,783 5,783 Police Trust 52,966 48,363 50,000 25,000 (25,000) Rescue Services 1,388,562 1,475,750 1,660,567 1,698,588 38,021 0 Total Expenses 5,967,302 6,736,700 6,815,826 7,234,439 418,613 Resource Allocation: Personnel Services 4,057,716 4,531,601 4,433,110 4,787,888 354,778 Operating Expenses 1,631,731 1,843,681 2,022,982 2,158,568 135,586 Capital Outlay 272,854 361,418 359,734 287,983 (71,751) Debt Service 000 0 Transfers 5,000 0000 Total Resource Allocation: 5,967,302 6,736,700 6,815,826 7,234,439 418,613 Summary of Authorized Positions 2019-2020 2020-2021 Police Public Safety Director 1.00 1.00 Commander 2.00 2.00 Lieutenant 2.00 2.00 Sergeant 6.00 6.00 Detective 4.00 4.00 Patrol Officer 15.00 15.00 Officer (Part Time)2.00 2.00 Administrative Assistant 1.00 1.00 Communications Supervisor 1.00 1.00 Emergency Communications Officer 5.00 5.00 Police Records Specialist 1.00 1.00 Police Records Clerk 1.00 1.00 Support Services Manager 1.00 1.00 Property Evidence Records Clerk 1.00 1.00 Animal Control Officer 2.00 2.00 School Crossing Guard - (Part Time) 2.00 2.00 47.00 47.00 Fire, Rescue and Lifeguard Operations Life Guard Captain - (Part Time) 1.00 1.00 Lifeguard Lieutenant - (Part Time) 5.00 5.00 Lifeguards - (Part Time) 30.00 30.00 36.00 36.00 Total Public Safety 83.00 83.00 38 Agenda Item # 30 Jul 2020 Page 52 of 93 General Fund Police Administration Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 297,045 302,118 449,215 443,424 (5,791) Overtime - 459 200 650 450 Special Pay 15,122 9,787 18,000 2,580 (15,420) Sub-Total 312,167 312,364 467,415 446,654 (20,761) Benefits FICA 23,581 23,457 35,758 36,831 1,073 Pension 245,559 97,952 76,951 285,260 208,309 Health and Life Insurance 30,912 38,403 60,527 60,527 - Worker and Unemploy Comp 3,977 9,411 4,306 4,306 - Sub-Total 304,029 169,223 177,542 386,924 209,382 Total Wages and Benefits 616,196 481,587 644,957 833,578 188,621 OPERATING EXPENSES Professional Services 5,637 20,943 37,052 51,052 14,000 Contract Services 13,804 6,797 14,500 14,500 - Local Travel - - - - - Communications 94,301 197,630 157,000 195,500 38,500 Postage 256 347 500 500 - Utilities 19,143 17,654 21,600 21,600 - Rentals and Leases 10,736 12,378 13,500 13,500 - Insurance - - - - - Repairs and Maintenance 34,171 35,168 35,700 58,700 23,000 Printing and Publishing 7,328 2,030 10,500 10,500 - Advertising and Promotions 6,744 10,212 11,200 11,200 - Other Current Charges 9,675 - - - - Office Supplies 11,750 10,864 11,000 11,000 - Operating Supplies 13,981 17,495 17,500 17,500 - Books, Training, Memberships 1,335 1,649 4,000 4,000 - Total Operating Expenses 228,861 333,169 334,052 409,552 75,500 CAPITAL OUTLAY Land - - - - Buildings 4,755 21,272 - - Infrastructure Improvements - - - - Vehicles 48,930 195,319 - - - Computer Equipment 407 33,601 54,600 22,200 (32,400) Total Capital Outlay 54,092 250,192 54,600 22,200 (32,400) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 899,149 1,064,947 1,033,609 1,265,330 231,721 39 Agenda Item # 30 Jul 2020 Page 53 of 93 - - - General Fund Police Patrol Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 1,528,841 1,603,358 1,561,350 1,623,870 62,520 Overtime 70,705 77,319 105,000 105,000 - Special Pay 144,062 236,858 152,720 117,184 (35,536) Sub-Total 1,743,608 1,917,534 1,819,070 1,846,054 26,984 Benefits FICA 127,482 139,503 128,241 140,593 12,352 Pension 774,878 690,196 455,014 468,665 13,651 Health and Life Insurance 240,553 279,241 272,927 272,927 - Worker and Unemploy Comp 47,524 60,801 49,679 49,679 - Sub-Total 1,190,437 1,169,742 905,861 931,864 26,003 Total Wages and Benefits 2,934,045 3,087,276 2,724,931 2,777,918 52,987 OPERATING EXPENSES Professional Services 1,231 - - - - Contract Services 2,381 5,989 5,500 5,500 - Local Travel - 123 500 500 - Communications - - - - - Postage - - - - - Utilities - - - - - Rentals and Leases - - - - - Insurance - - - - - Repairs and Maintenance 23,262 24,618 39,300 46,955 7,655 Printing and Publishing - - - - - Advertising and Promotions - - - - - Office Supplies - - - - - Operating Supplies 141,180 183,614 154,100 199,600 45,500 Books, Training, Memberships - - - - - Internal Service Charges - - - - Total Operating Expenses 168,054 214,344 199,400 252,555 53,155 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements - - - - Vehicles 205,983 79,725 219,034 195,000 (24,034) Computer Equipment 24,547 1,079 - - - Equipment - - - - - Total Capital Outlay 230,530 80,804 219,034 195,000 (24,034) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 3,332,629 3,382,425 3,143,365 3,225,473 82,108 40 Agenda Item # 30 Jul 2020 Page 54 of 93 - - - General Fund Police Investigations Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 69,292 119,729 222,745 211,905 (10,840) Overtime 5,045 6,091 20,000 20,000 - Special Pay 13,510 29,425 11,000 29,722 18,722 Sub-Total 87,847 155,245 253,745 261,627 7,882 Benefits FICA 6,605 11,565 18,188 18,734 546 Pension 59,576 84,887 55,962 56,570 608 Health and Life Insurance 7,729 19,790 34,612 22,139 (12,473) Worker and Unemploy Comp 2,395 4,963 7,326 7,326 - Sub-Total 76,305 121,206 116,088 104,769 (11,319) Total Wages and Benefits 164,152 276,451 369,833 366,396 (3,437) OPERATING EXPENSES Professional Services - - - - Contract Services 1,498 1,250 1,535 1,535 Local Travel - - - - - Communications - - - - - Postage - - - - Utilities - - - - Rentals and Leases 6,677 8,500 8,500 - Insurance - - - - Repairs and Maintenance 895 - 5,000 5,000 - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges / Investigations - - - - Office Supplies - - - - Operating Supplies 2,505 2,207 4,500 2,000 (2,500) Books, Training, Memberships - - - - - Investigations 1,000 6,000 6,000 - Total Operating Expenses 4,898 11,135 25,535 23,035 (2,500) CAPITAL OUTLAY Land - - - - - Buildings - - - - - Infrastructure Improvements - - - - - Vehicles - - Equipment - 4,543 - - - Total Capital Outlay - 4,543 - - - DEBT SERVICE Principal - - - - Interest - - - - Other - - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 169,050 292,128 395,368 389,431 (5,937) 41 Agenda Item # 30 Jul 2020 Page 55 of 93 - - - General Fund Police Dispatch Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 172,485 216,350 191,187 281,258 90,071 Overtime 18,094 8,009 10,000 - (10,000) Special Pay 8,085 9,111 - 9,472 9,472 Sub-Total 198,664 233,470 201,187 290,730 89,543 Benefits FICA 14,795 17,218 15,391 19,405 4,014 Pension 54,438 77,839 81,933 84,391 2,458 Health and Life Insurance 32,005 40,917 53,359 53,359 - Worker and Unemploy Comp 285 321 698 698 - Sub-Total 101,521 136,295 151,381 157,853 6,472 Total Wages and Benefits 300,186 369,765 352,568 448,583 96,015 OPERATING EXPENSES Professional Services - - - - Contract Services - - - - Local Travel - 125 2,000 - (2,000) Communications - - - - Postage - - - - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - - - - Printing and Publishing 3,199 - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 584 2,561 4,500 3,000 (1,500) Books, Training, Memberships - - - - Internal Service Charges - - - - Total Operating Expenses 3,783 2,686 6,500 3,000 (3,500) CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Computer Equipment - 2,000 - (2,000) Equipment 6,200 - - Total Capital Outlay 6,200 - 2,000 - (2,000) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 310,169 372,451 361,068 451,583 90,515 42 Agenda Item # 30 Jul 2020 Page 56 of 93 - - - General Fund Police Animal Control Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 61,215 66,057 67,282 69,842 2,560 Overtime 619 579 1,500 1,500 - Special Pay 2,281 2,506 2,500 3,130 630 Sub-Total 64,116 69,142 71,282 74,472 3,190 Benefits FICA 4,796 5,224 5,454 5,621 167 Pension 5,619 8,320 7,584 8,062 478 Health and Life Insurance 138 164 174 165 (9) Worker and Unemploy Comp 821 1,236 1,074 1,074 - Sub-Total 11,374 14,944 14,286 14,922 636 Total Wages and Benefits 75,490 84,086 85,568 89,394 3,826 OPERATING EXPENSES Professional Services 517 - 600 600 - Contract Services 240 - 750 750 - Local Travel - - - - Communications 1,360 822 937 - (937) Postage - - - - Utilities 208 212 250 250 - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 990 228 1,500 1,500 - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 5,252 4,360 6,300 6,300 - Books, Training, Memberships - - 250 250 Total Operating Expenses 8,567 5,622 10,587 9,650 (937) CAPITAL OUTLAY Land - - - - Buildings - - - - - Infrastructure Improvements - - - - Vehicles 24,323 - - - - Equipment - - - - Total Capital Outlay 24,323 - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 108,380 89,708 96,155 99,044 2,889 43 Agenda Item # 30 Jul 2020 Page 57 of 93 General Fund Police School Guards Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 9,179 9,772 14,869 13,476 (1,393) Overtime - - - - Special Pay - - - - Sub-Total 9,179 9,772 14,869 13,476 (1,393) Benefits FICA 702 748 1,137 1,031 (106) Pension - - - - Health and Life Insurance - - - - Worker and Unemploy Comp 242 270 388 400 12 Sub-Total 944 1,018 1,525 1,431 (94) Total Wages and Benefits 10,122 10,789 16,394 14,907 (1,487) OPERATING EXPENSES Professional Services - - - - Contract Services - - - - Local Travel - - - - Communications - - - - Postage - - - - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - - - - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies - 139 300 300 - Books, Training, Memberships - - - - Internal Service Charges - - - - Total Operating Expenses - 139 300 300 - CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 10,122 10,929 16,694 15,207 (1,487) 44 Agenda Item # 30 Jul 2020 Page 58 of 93 - - - Police Grant Funds Police Department Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward - - - - Revenues Grant Proceeds 77,110 - 59,000 64,783 5,783 Interest Transfer from General Fund - - - - - Total Revenues 77,110 - 59,000 64,783 5,783 Other Financing Sources - - - - - Total Resources 77,110 - 59,000 64,783 5,783 Expenditures Salaries and Wages 62,800 - - - - Operating Expenses Professional Services - - - - - Contract Services - - - - - Communications - - - - - Rentals and Leases - - - - - Other Current Charges - - - - - Operating Supplies - - - - - Training - - - - - Total Operating Expenses - - - - - Capital Outlay Vehicles - - - - - Equipment 2,216 - 59,000 64,783 5,783 Total Capital Outlay 2,216 - 59,000 64,783 5,783 Transfers To Police Trust fund - - - - - To General Fund - - - - - To Various Grant Funds - - - - - Total Transfers - - - - - DIVISION TOTALS 65,016 - 59,000 64,783 5,783 Other Financing Uses - - - - - Ending Cash - - - Total Expenses and Cash 65,016 - 59,000 64,783 5,783 Resource Allocation Personnel Services 62,800 - - - - Operating Expenses - - - - - Capital Outlay 2,216 - 59,000 64,783 5,783 Debt Service - - - - - Transfers - - - - - Total Resources 65,016 - 59,000 64,783 5,783 45 Agenda Item # 30 Jul 2020 Page 59 of 93 Fire Division Divisional Summary Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Resource Allocation Personnel Services 202,049 221,646 238,859 257,112 18,253 Operating Expenses 1,171,599 1,253,107 1,396,608 1,435,476 34,161 Capital Outlay 14,914 996 25,100 6,000 (19,100) Debt Service - - - - - Transfers - - - - - Total Resources 1,388,562 1,475,750 1,660,567 1,698,588 33,314 Expenses: Fire Control / Rescue 1,139,919 1,217,958 1,338,308 1,382,737 39,722 Lifeguards 248,642 257,791 322,259 315,851 (6,408) Total Expenses 1,388,562 1,475,750 1,660,567 1,698,588 33,314 Summary of Authorized Positions 2019-2020 2020-2021 Fire Department Public Safety Director - - Lifeguards Lieutenant 2 2 Captain 4 4 Lifeguard 12 12 18 18 46 Agenda Item # 30 Jul 2020 Page 60 of 93 General Fund Fire Control / Rescue Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total - - - - - Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total - - - - - Total Wages and Benefits - - - - - OPERATING EXPENSES Professional Services - - - - Contract Services 1,131,510 1,200,419 1,324,063 1,363,785 39,722 Local Travel - - - - Communications - - - - Postage - - - - Utilities 8,409 17,540 14,245 18,952 Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - - - - - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies - - - - Books, Training, Memberships - - - - Internal Service Charges - - - - Total Operating Expenses 1,139,919 1,217,958 1,338,308 1,382,737 39,722 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DIVISION TOTALS 1,139,919 1,217,958 1,338,308 1,382,737 39,722 47 Agenda Item # 30 Jul 2020 Page 61 of 93 - - - General Fund Lifeguards Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 182,500 201,448 215,000 231,750 16,750 Overtime - - - - Special Pay - - - - Sub-Total 182,500 201,448 215,000 231,750 16,750 Benefits FICA 13,961 15,411 16,448 17,729 1,281 Pension - - - - Health and Life Insurance - - - - Worker and Unemploy Comp 5,588 4,787 7,411 7,633 222 Sub-Total 19,549 20,198 23,859 25,362 1,503 Total Wages and Benefits 202,049 221,646 238,859 257,112 18,253 OPERATING EXPENSES Professional Services 2,427 5,895 12,000 12,000 - Contract Services 613 2,032 3,500 3,500 - Local Travel - - 3,000 3,000 Communications 8,137 3,647 9,000 6,589 (2,411) Postage - - - - Utilities 2,591 3,274 4,000 4,000 - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 2,643 7,811 10,000 10,000 - Printing and Publishing - - 500 - (500) Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 14,579 11,818 15,300 12,300 (3,000) Books, Training, Memberships 690 672 1,000 1,350 350 Total Operating Expenses 31,680 35,149 58,300 52,739 (5,561) CAPITAL OUTLAY Land - - - - Buildings - - - - - Infrastructure Improvements - - - - Vehicles 14,914 - - - - Equipment - 996 25,100 6,000 (19,100) Total Capital Outlay 14,914 996 25,100 6,000 (19,100) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 248,642 257,791 322,259 315,851 (6,408) 48 Agenda Item # 30 Jul 2020 Page 62 of 93 - - - Police Special Revenue Funds Public Safety Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 160,596 160,596 147,453 132,987 (14,466) Revenues State Forfeitures 6,273 - 2,000 - (2,000) Federal Forfeitures - - - - - Clerk-Court Costs 4,427 3,596 4,808 1,331 (3,477) Radio Communications Fees 17,830 18,656 27,813 7,147 (20,666) Interest 559 539 913 (1,331) (2,244) Miscellaneous - - - - - Total Revenues 29,089 22,791 35,534 7,147 (28,387) Other Financing Sources 12,429 12,429 - - - Total Resources 202,114 195,816 182,987 140,134 (42,853) OPERATING EXPENSES Contract Services Investigations 3,000 - - - - Communications 5,440 - 25,000 - (25,000) Training Printing and Publishing Operating Supplies 459 - - - - Other Current Charges Books, Training, Memberships 15,882 23,479 25,000 25,000 - Total Operating Expenses 24,781 23,479 50,000 25,000 (25,000) CAPITAL OUTLAY Vehicles - - - - - Equipment 23,186 24,884 - - - Total Capital Outlay 23,186 24,884 - - - TRANSFERS To General Fund 5,000 - - - - Total Transfers 5,000 - - - - DIVISION TOTALS 52,966 48,363 50,000 25,000 (25,000) Other Financing Uses - - - Ending Fund Balance 160,596 147,453 132,987 115,134 (17,853) Total Expenses and Fund Balance 213,562.27 195,815.69 182,987 140,134 (42,853) 49 Agenda Item # 30 Jul 2020 Page 63 of 93 Recreation Agenda Item # 30 Jul 2020 Page 64 of 93 Parks and Recreation Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 1,285,292 1,429,768 1,463,363 1,642,962 179,599 Total Revenues 1,285,292 1,429,768 1,463,363 1,642,962 179,599 Expenses: Programs & Special Events 391,261 477,386 484,333 516,875 32,542 Beautification 14,867 55,236 51,307 85,158 33,851 Maintenance & Improvements 879,165 897,146 927,723 1,040,929 113,206 Total Expenses 1,285,292 1,429,768 1,463,363 1,642,962 179,599 Resource Allocation: Personnel Services 648,600 735,405 738,743 761,892 23,149 Operating Expenses 537,128 688,074 699,620 856,070 156,450 Capital Outlay 99,564 6,289 25,000 25,000 0 Debt Service 0 000 Transfers 00000 Total Resource Allocation: 1,285,292 1,429,768 1,463,363 1,642,962 179,599 Summary of Authorized Positions 2019-2020 2020-2021 Recreation Programs and Special Events Parks and Recreation Director 1.00 1.00 Administrative Assistant 1.00 1.00 Recreation Coordinator 1.00 1.00 Recreation Leader 1.00 1.00 Recreation Leader (Part Time) 1.00 1.00 5.00 5.00 Beautification Landscape and Park Maintenance Worker 1.00 1.00 Maintenance and Improvements Park Maintenance Division Chief 1.00 1.00 Park Ranger 6.00 6.00 7.00 7.00 Total Parks and Recreation 13.00 13.00 50 Agenda Item # 30 Jul 2020 Page 65 of 93 General Fund Recreation Programs and Special Events Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 181,484 205,506 211,225 235,531 24,306 Overtime 4,018 5,206 7,000 7,000 - Special Pay 2,914 2,550 2,400 - (2,400) Sub-Total 188,415 213,262 220,625 242,531 21,906 Benefits FICA 13,789 15,761 16,878 18,554 1,676 Pension 35,989 34,904 33,606 34,616 1,010 Health and Life Insurance 20,341 21,714 20,727 20,727 - Worker and Unemploy Comp 4,660 19,146 6,077 6,077 - Sub-Total 74,778 91,525 77,288 79,974 2,686 Total Wages and Benefits 263,193 304,787 297,913 322,505 24,592 OPERATING EXPENSES Professional Services - 315 - - - Contract Services 10,884 32,379 20,200 24,000 3,800 Local Travel 199 189 300 400 100 Communications 7,742 6,638 10,000 11,000 1,000 Postage 748 - 150 150 - Utilities 15,682 15,064 16,500 18,500 2,000 Rentals and Leases 4,631 5,776 9,000 9,000 - Insurance - - - - Repairs and Maintenance 4,224 5,332 4,650 3,500 (1,150) Printing and Publishing 313 - - - - Advertising and Promotions - - - - Other Current Charges 26,402 33,426 37,700 37,700 - Office Supplies 211 707 1,000 1,000 - Operating Supplies 17,497 26,025 29,300 31,500 2,200 Books, Training, Memberships 32 1,449 3,320 3,320 - Grants & Aid to Other Organizations 34,870 42,711 54,300 54,300 - Total Operating Expenses 123,434 170,011 186,420 194,370 7,950 CAPITAL OUTLAY Land - - - - - Buildings - 2,589 - - - Infrastructure Improvements - - - - - Vehicles - Equipment 4,634 - - - - Total Capital Outlay 4,634 2,589 - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 391,261 477,386 484,333 516,875 32,542 51 Agenda Item # 30 Jul 2020 Page 66 of 93 Public Works Agenda Item # 30 Jul 2020 Page 67 of 93 - - - General Fund Park Maintenance Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 233,972 255,511 277,754 244,098 (33,656) Overtime 15,859 8,762 6,000 6,000 - Special Pay 3,115 4,451 - - - Sub-Total 252,946 268,725 283,754 250,098 (33,656) Benefits FICA 18,426 19,833 21,708 19,133 (2,575) Pension 51,529 56,329 54,430 56,367 1,937 Health and Life Insurance 46,505 50,615 56,925 56,925 - Worker and Unemploy Comp 7,252 10,189 8,056 8,056 - Sub-Total 123,711 136,966 141,119 140,481 (638) Total Wages and Benefits 376,657 405,690 424,873 390,579 (34,294) OPERATING EXPENSES Professional Services 143 6,874 5,000 45,000 40,000 Contract Services 229,512 205,881 213,800 376,800 163,000 Local Travel - - 500 500 - Communications 2,120 2,121 3,500 3,500 - Postage 44 18 50 50 - Utilities 71,585 65,910 58,500 58,500 - Rentals and Leases 1,277 4,523 6,500 6,500 - Insurance - - - - Repairs and Maintenance 20,140 17,650 37,000 17,000 (20,000) Printing and Publishing 2,105 117 500 1,000 500 Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - 200 200 - Operating Supplies 80,650 183,245 148,100 112,100 (36,000) Books, Training, Memberships - 1,417 4,200 4,200 - Total Operating Expenses 407,578 487,756 477,850 625,350 147,500 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements 5,619 - - - - Vehicles 20,117 - 25,000 - (25,000) Equipment 69,194 3,700 - 25,000 25,000 Total Capital Outlay 94,930 3,700 25,000 25,000 - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 879,165 897,146 927,723 1,040,929 113,206 52 Agenda Item # 30 Jul 2020 Page 68 of 93 Public Works Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Fund Resources 1,490,868 1,802,983 2,044,980 2,085,718 40,738 Local Option Gas Taxes 501,532 505,136 499,642 445,296 (54,346) Sanitation Utility 1,890,862 3,122,331 1,924,624 1,923,702 (922) Storm Water Utility 1,192,226 1,123,439 2,992,326 2,396,469 (595,857) Total Revenues 5,075,488 6,553,888 7,461,572 6,851,185 (610,387) Expenses: Public Works Admin.353,687 427,275 543,026 641,361 98,335 Street and Road Maint.892,440 1,111,720 1,202,864 1,137,267 (65,597) Local Option Gas Tax 230,000 448,010 704,623 737,843 33,220 Sanitation Utility 2,213,671 1,708,523 1,931,668 2,136,384 204,716 Storm Water Utility 1,088,064 1,425,186 4,313,018 3,954,724 (358,293) Fleet Maintenance 244,742 263,988 299,090 307,090 8,000 Total Expenses 5,022,603 5,384,701 8,994,289 8,914,669 (79,619) Resource Allocation: Personnel Services 1,037,683 1,240,619 1,402,215 1,327,622 (74,593) Operating Expenses 2,993,264 3,249,083 2,965,163 3,615,303 650,140 Capital Outlay 322,972 472,010 3,057,979 2,507,338 (550,641) Debt Service 202,059 187,990 187,522 186,979 (543) Transfers 466,626 235,000 981,410 1,277,427 296,017 Total Resource Allocation:5,022,603 5,384,701 8,594,289 8,914,669 320,380 Summary of Authorized Positions 2019-2020 2020-2021 Public Works Administration Public Works Director 1.00 1.00 Engineer 0.50 0.50 Public Works Inspector 1.00 1.00 Contract, Permits & Admin Coordinator 1.00 1.00 Administrative Assistant 1.00 1.00 Dispatcher 1.00 1.00 Clerk - ( Part Time )1.00 1.00 6.50 6.50 Street and Road Maintenance Crew Chief 0.50 0.50 Building / Sign Maintenance Worker 1.00 1.00 General Maintenance Worker 5.25 5.25 6.75 6.75 Storm Water Maintenance Crew Chief 0.50 0.50 Heavy Equipment Operator 1.90 1.90 General Maintenance Worker 2.75 2.75 5.15 5.15 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 18.80 18.80 53 Agenda Item # 30 Jul 2020 Page 69 of 93 - - - General Fund Public Works Administration Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 196,789 230,650 275,968 290,761 14,793 Overtime 3,002 1,962 500 500 - Special Pay 5,243 3,844 4,500 3,152 (1,348) Sub-Total 205,034 236,457 280,968 294,413 13,445 Benefits FICA 15,076 17,656 21,495 23,166 1,671 Pension 75,648 96,419 98,609 99,528 919 Health and Life Insurance 28,081 33,084 65,243 65,243 - Worker and Unemploy Comp 2,634 1,760 4,331 4,331 - Sub-Total 121,438 148,919 189,678 192,268 2,590 Total Wages and Benefits 326,472 385,375 470,646 486,681 16,035 OPERATING EXPENSES Professional Services 3,342 8,647 20,000 105,000 85,000 Contract Services 2,711 3,341 5,100 5,100 - Local Travel 202 244 700 1,000 300 Communications 6,348 10,072 11,280 11,780 500 Postage - - 100 100 - Utilities - - - - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 1,049 2,005 2,700 2,700 - Printing and Publishing 798 285 1,000 1,000 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 1,934 2,899 3,000 4,000 1,000 Operating Supplies 9,880 8,783 9,000 9,500 500 Books, Training, Memberships 951 1,186 4,500 4,500 - Total Operating Expenses 27,215 37,461 57,380 144,680 87,300 CAPITAL OUTLAY Land - - - - Buildings - - - - - Infrastructure Improvements - - - - Vehicles - - - - - Computer Equipment - 4,439 15,000 10,000 (5,000) Total Capital Outlay - 4,439 15,000 10,000 (5,000) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 353,687 427,275 543,026 641,361 98,335 54 Agenda Item # 30 Jul 2020 Page 70 of 93 - - - General Fund Public Works Streets Division Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 235,786 234,781 316,990 263,613 (53,377) Overtime 8,131 8,293 1,000 5,000 4,000 Special Pay 3,304 4,062 1,500 1,500 - Sub-Total 247,221 247,136 319,490 270,113 (49,377) Benefits FICA 17,647 17,954 24,441 20,664 (3,777) Pension 66,488 95,271 82,469 87,866 5,397 Health and Life Insurance 59,297 57,029 72,936 72,936 - Worker and Unemploy Comp 14,321 16,883 17,998 17,998 - Sub-Total 157,753 187,137 197,844 199,464 1,620 Total Wages and Benefits 404,974 434,272 517,334 469,577 (47,757) OPERATING EXPENSES Professional Services 539 3,397 25,500 50,500 25,000 Contract Services 182,339 261,256 234,640 335,640 101,000 Local Travel 277 175 - - - Town Center Maintenance - - - - - Transportation, Postage - 56 - - Communications 1,462 1,844 2,600 2,600 - Utilities 147,904 136,926 155,000 155,000 - Rentals and Leases 9,195 7,061 12,500 14,500 2,000 Insurance - - - - Repairs and Maintenance 206 78 1,500 - (1,500) Printing and Publishing 1,078 347 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - 250 250 - Operating Supplies 42,198 120,845 91,400 104,200 12,800 Books, Training, Memberships 1,341 1,453 3,500 3,500 - Mosquito Control - 3,025 6,000 - (6,000) Total Operating Expenses 386,539 536,463 534,390 667,690 133,300 CAPITAL OUTLAY Land - - - - Infrastructure Improvements - 95,870 15,000 - (15,000) Vehicles 35,031 23,738 70,000 - (70,000) Computer Equipment - - - - - Equipment 65,895 21,377 66,140 - (66,140) Total Capital Outlay 100,926 140,985 151,140 - (151,140) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 892,440 1,111,720 1,202,864 1,137,267 (65,597) 55 Agenda Item # 30 Jul 2020 Page 71 of 93 - - Local Option Gas Tax Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 218,870 490,402 547,528 342,547 (204,981) Restricted/Designated - - - - - Beginning Fund Balance 218,870 490,402 547,528 342,547 (204,981) Revenues Local Option Gas Taxes 500,994 486,678 499,642 429,434 (70,208) Interest Earnings 538 18,458 - 15,862 15,862 Total Revenues 501,532 505,136 499,642 445,296 (54,346) Other Financing Sources Total Resources 720,402 995,538 1,047,170 787,843 (259,327) Expenditures Operating Expenses Professional Services - - - Contract Services - 213,010 - 200,000 200,000 Operating Supplies - - - Repair and Maintenance - - - Capital Outlay Street and Sidewalk Improvements - - - - - Paving - - - - Transfers Out To Capital Project Fund - - 470,000 325,000 (145,000) To General Fund 230,000 235,000 234,623 212,843 (21,780) To Storm Water Utility Fund DIVISION TOTALS 230,000 448,010 704,623 737,843 33,220 Other Financing Uses Restricted 490,402 547,528 342,547 50,000 (292,547) Ending Fund Balance 490,402 547,528 342,547 50,000 (292,547) Total Expenses and Fund Balance 720,402 995,538 1,047,170 787,843 (259,327) Resource Allocation Personnel Services - - - - - Operating Expenses - 213,010 - 200,000 200,000 Capital Outlay - - - - - Debt Service - - - - - Transfers 230,000 235,000 704,623 537,843 (166,780) Total Resources 230,000 448,010 704,623 737,843 33,220 56 Agenda Item # 30 Jul 2020 Page 72 of 93 Sanitation Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 385,670 494,261 427,131 413,720 (13,411) Operating 216,720 0 1,480,938 1,487,304 6,367 Beginning Fund Balance 602,390 494,261 1,908,069 1,901,025 (7,044) Revenues Garbage Services 1,824,594 1,860,792 1,846,349 1,879,198 32,849 Interest Earnings 2,035 25,299 - - - Commercial Franchise Fees 64,233 87,464 78,275 44,504 (33,771) Transfer from General Fund 0- - Disaster Relief Grants 0 1,148,776 - Total Revenues 1,890,862 3,122,331 1,924,624 1,923,702 (922) Other Financing Sources 214,681 - Total Resources 2,707,932 3,616,592 3,832,693 3,824,727 (7,966) Expenditures Sanitation 2,213,671 1,708,523 1,931,668 2,136,384 204,716 DIVISION TOTALS 2,213,671 1,708,523 1,931,668 2,136,384 204,716 Other Financing Uses Restricted 494,261 427,131 413,720 449,200 35,480 Operating 0 1,480,938 1,487,304 1,239,143 (248,162) Ending Fund Balance 494,261 1,908,069 1,901,025 1,688,343 (212,682) Total Expenses and Fund Balance 2,707,932 3,616,592 3,832,693 3,824,727 (7,966) Resource Allocation Personnel Services 49,199 72,032 64,505 74,314 9,809 Operating Expenses 1,927,846 1,636,491 1,590,376 1,722,486 132,110 Capital Outlay - - - - - Debt Service - - - - - Transfers 236,626 - 276,787 339,584 62,797 Total Resources 2,213,671 1,708,523 1,931,668 2,136,384 204,716 AUTHORIZED PERSONNEL Position 2019-2020 2020-2021 Heavy Equipment Operator 0.40 0.40 57 Agenda Item # 30 Jul 2020 Page 73 of 93 Sanitation Fund Public Works Sanitation Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 15,590 16,522 16,590 21,277 4,687 Overtime 172 284 - - - Special Pay 676 566 - 624 624 Sub-Total 16,437 17,372 16,590 21,901 5,311 Benefits FICA 1,155 1,219 1,271 1,707 436 Pension 26,592 47,625 39,362 43,423 4,061 Health and Life Insurance 4,413 5,103 6,514 6,515 1 Worker and Unemploy Comp 604 714 768 768 - Sub-Total 32,762 54,660 47,915 52,413 4,498 Total Wages and Benefits 49,199 72,032 64,505 74,314 9,809 OPERATING EXPENSES Professional Services 4 39 - - - Contract Services 1,404,936 1,476,090 1,429,800 1,545,000 115,200 Storm Debris Removal 381,362 - - - - Local Travel - - - - Communications - - - - Postage - - - - Utilities - - - - Rentals and Leases - - - - Insurance - 2,390 2,000 2,000 - Repairs and Maintenance 5,595 5,697 6,300 6,300 - Printing and Publishing 53 - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies - - - - Books, Training, Memberships - - - - Internal Service Charges 135,897 152,276 152,276 169,186 16,910 Total Operating Expenses 1,927,846 1,636,491 1,590,376 1,722,486 132,110 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements - - - - Vehicles - - - - Equipment - - - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To General Fund 236,626 - 276,787 339,584 62,797 To To Total Transfers 236,626 - 276,787 339,584 62,797 DIVISION TOTALS 2,213,671 1,708,523 1,931,668 2,136,384 204,716 58 Agenda Item # 30 Jul 2020 Page 74 of 93 Storm Water Utility Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 344,947 368,049 415,642 395,936 (19,706) Operating 3,357,917 3,523,893 3,174,553 1,873,567 (1,300,986) Beginning Fund Balance 3,702,864 3,891,942 3,590,196 2,269,504 (1,320,692) Revenues Storm Water Fees 883,473 894,373 894,998 894,998 - Interest Earnings 8,753 29,066 12,328 1,471 (10,857) Grant - - 1,500,000 1,500,000 - Other - - 300,000 - (300,000) - - - - - - Transfers - From Half Cent Sales Tax Fund 300,000 200,000 285,000 - (285,000) From Gas Tax Fund - - - - - Total Revenues 1,192,226 1,123,439 2,992,326 2,396,469 (595,857) Other Financing Sources 84,916 Total Resources 4,980,006 5,015,381 6,582,522 4,665,973 (1,916,549) Expenditures Storm Water Utility 1,088,064 1,425,186 4,313,018 3,954,724 (358,293) DIVISION TOTALS 1,088,064 1,425,186 4,313,018 3,954,724 (358,293) Other Financing Uses - Restricted 368,049 415,642 395,936 404,581 8,645 Operating 3,523,893 3,174,553 1,873,567 306,668 (1,566,900) Ending Fund Balance 3,891,942 3,590,196 2,269,504 711,249 (1,558,255) Total Expenses and Fund Balance 4,980,006 5,015,381 6,582,522 4,665,973 (1,916,548) Resource Allocation Personnel Services 257,037 348,939 349,730 297,050 (52,680) Operating Expenses 406,923 561,670 483,927 573,357 89,430 Capital Outlay 222,046 326,586 2,891,839 2,497,338 (394,500) Debt Service 202,059 187,990 187,522 186,979 (543) Transfers - - 400,000 400,000 - Total Resources 1,088,064 1,425,186 4,313,018 3,954,724 (358,293) 59 Agenda Item # 30 Jul 2020 Page 75 of 93 Storm Water Utility Public Works Storm Water Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 140,546 194,672 212,026 154,338 (57,688) Overtime 3,093 6,943 5,000 5,000 - Special Pay 14,720 11,257 2,600 9,004 6,404 Sub-Total 158,359 212,872 219,626 168,342 (51,284) Benefits FICA 11,096 15,313 14,947 12,879 (2,068) Pension 46,768 69,799 58,561 58,733 172 Health and Life Insurance 32,164 38,346 44,236 44,736 500 Worker and Unemploy Comp 8,651 12,610 12,360 12,360 - Sub-Total 98,678 136,067 130,104 128,708 (1,396) Total Wages and Benefits 257,037 348,939 349,730 297,050 (52,680) OPERATING EXPENSES Professional Services 24,482 111,747 41,950 41,950 - Contract Services 139,057 207,304 187,610 187,610 - Local Travel - - - - Communications 358 1,602 2,000 2,000 - Postage - - - - - Utilities - - - - Rentals and Leases 20 - 2,450 39,288 36,838 Insurance 18,798 16,904 16,183 16,183 - Repairs and Maintenance 22,283 - 3,689 3,689 - Printing and Publishing 1,055 363 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges 570 570 600 600 - Office Supplies - - 300 300 - Operating Supplies 48,183 53,949 59,000 77,000 18,000 Books, Training, Memberships 2,084 6,487 5,900 5,900 - Internal Service Charges 150,033 162,745 162,745 197,337 34,592 Total Operating Expenses 406,923 561,670 483,927 573,357 89,430 CAPITAL OUTLAY Land - - 5,000 5,000 - Capital Lease - 36,838 36,839 36,838 Infrastructure Improvements 220,490 197,281 2,850,000 2,378,000 (472,000) Vehicles - - - - Equipment 1,556 92,468 - 77,500 77,500 Total Capital Outlay 222,046 326,586 2,891,839 2,497,338 (394,500) DEBT SERVICE Principal 150,800 157,950 161,200 164,450 3,250 Interest 37,226 30,040 26,322 22,529 (3,793) Other 14,033 - - - - Total Debt Service 202,059 187,990 187,522 186,979 (543) TRANSFERS To General Fund - - - - To Capital Project Fund - 400,000 400,000 Total Transfers - - 400,000 400,000 - DIVISION TOTALS 1,088,064 1,425,186 4,313,018 3,954,724 (358,293) 60 Agenda Item # 30 Jul 2020 Page 76 of 93 Fleet Maintenance Public Works Fleet Maintenance Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages - - - Salaries and Wages - - - Overtime - - - Special Pay - - - Sub-Total - - - - - Benefits FICA - - - Pension - - - Health and Life Insurance - - - Worker and Unemploy Comp - - - Sub-Total - - - - - Total Wages and Benefits - - - - - OPERATING EXPENSES Professional Services - - - - Contract Services 244,012 262,840 295,500 303,500 8,000 Local Travel - - - - Communications 212 240 1,390 1,390 - Postage - - - - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - - - - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 518 908 2,200 2,200 - Books, Training, Memberships - - - - Total Operating Expenses 244,742 263,988 299,090 307,090 8,000 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements - - - - Vehicles - - - - Equipment - - - - - Total Capital Outlay - - - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To General Fund To Total Transfers - - - - - DIVISION TOTALS 244,742 263,988 299,090 307,090 8,000 61 Agenda Item # 30 Jul 2020 Page 77 of 93 Public Utilities Agenda Item # 30 Jul 2020 Page 78 of 93 Public Utilities Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: Water Utility 3,641,486 4,029,458 4,802,359 4,813,112 10,753 Sewer Utility 5,722,265 6,086,677 6,655,867 6,910,779 254,912 Total Revenues 9,363,751 10,116,134 11,458,226 11,723,891 265,665 Expenses: Water Utility Water Plant 675,078 462,264 1,756,786 797,042 (959,744) Water Distribution 756,928 976,987 1,216,841 1,997,168 780,327 Administrative / Non Div.1,352,141 1,474,547 2,451,013 2,459,402 8,389 Total 2,784,148 2,913,798 5,424,640 5,253,612 (171,028) Sewer Utility Sewer Collection 1,518,210 1,227,401 1,073,096 2,122,051 1,085,794 Sewer Treatment 2,145,706 1,669,387 2,636,088 3,136,843 500,755 Administrative / Non Div.2,488,606 2,527,143 3,110,748 3,337,111 226,363 Total 6,152,523 5,423,931 6,819,932 8,596,005 1,812,912 Total Expenses 8,936,670 8,337,729 12,244,572 13,849,617 1,641,884 Resource Allocation: Personnel Services 1,990,426 1,767,237 2,309,541 2,150,609 (158,932) Operating Expenses 2,738,545 3,050,505 3,481,208 4,298,913 817,705 Capital Outlay 1,669,807 805,582 2,360,129 3,118,000 757,871 Debt Service 1,914,073 1,819,919 1,816,789 1,813,149 (3,640) Transfers 623,819 857,648 2,240,066 2,468,946 228,880 Total Resource Allocation:8,936,670 8,300,891 12,207,733 13,849,617 1,641,884 Summary of Authorized Positions 2019-2020 2020-2021 Administration Public Utilities Director 1.00 1.00 Administrative Assistant 1.00 1.00 Engineer 0.50 0.50 Cross Connection Administrator / GIS Technician 1.00 1.00 Data Management Specialist 1.00 1.00 Water Utility Utility Plant Division Director 0.50 0.50 Water Plant Superintendent 0.50 0.50 Conveyance Division Director 0.50 0.50 Utilities Collection / Distribution Operators 3.00 3.00 Locator 0.00 1.00 Sewer Utility Utility Plant Division Director 0.50 0.50 Wastewater Plant Superintendent 0.50 0.50 Conveyance Division Director 0.50 0.50 Wastewater / Water Operators 8.00 8.00 Lift Station Technician 1.00 1.00 Utilities Collection / Distribution Operators 2.00 2.00 Heavy Equipment Operator 0.70 0.70 Heavy Equipment Operator (Part Time)0.00 0.00 22.20 23.20 62 Agenda Item # 30 Jul 2020 Page 79 of 93 - - - Public Utilities Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 3,460,051 3,333,405 3,332,563 3,919,541 586,978 Operating 4,158,374 4,712,100 6,491,348 5,118,024 (1,373,324) Beginning Fund Balance 7,618,426 8,045,506 9,823,911 9,037,565 (786,346) Revenues Grants 353,245 - 176,897 - (176,897) Inside City Charges 5,044,444 5,345,234 5,368,946 5,637,393 268,447 Outside City Charges 3,046,608 3,226,978 3,339,182 3,537,539 198,357 Cut-in-Fees 31,265 36,478 28,695 34,180 5,485 Service Charges 89,778 88,220 87,379 77,442 (9,937) Delinquent Charges 147,336 193,368 181,372 181,372 - Water / Sewer Connection Charges 12,100 5,800 5,800 5,800 - Water Cross Connection 5,800 7,540 5,200 5,200 - Water Impact Fees - - - - - Interest Earnings 36,473 278,598 37,200 72,150 34,950 Miscellaneous 65,608 67,291 72,815 72,815 - Assessments - 899 - - - System Development Charges 509,671 857,555 750,000 600,000 (150,000) Financed Charges 21,422 8,173 4,740 - (4,740) Loan Proceeds - - - - Transfers - 1,400,000 1,500,000 - Total Revenues 9,363,751 10,116,134 11,458,226 11,723,891 165,665 Other Financing Sources - - - - - Total Resources 16,982,176 18,161,640 21,282,137 20,761,456 (520,681) Expenditures Water Production 675,078 462,264 1,756,786 797,042 (959,744) Sewer Treatment 2,145,706 1,669,387 2,636,088 3,136,843 500,755 Distribution and Collection 2,275,138 2,204,388 2,289,937 4,119,219 1,866,121 Non-Divisional 3,840,747 4,001,690 5,561,761 5,796,513 234,752 DIVISION TOTALS 8,936,670 8,337,729 12,244,572 13,849,617 1,641,884 Other Financing Uses - - - Restricted 3,333,405 3,332,563 3,919,541 4,064,270 144,729 Operating 4,712,100 6,491,348 5,118,024 2,847,569 (2,270,455) Ending Fund Balance 8,045,506 9,823,911 9,037,565 6,911,839 (2,125,726) Total Expenses and Fund Balance 16,982,176 18,161,640 21,282,137 20,761,456 (520,681) Resource Allocation Personnel Services 1,990,426 1,767,237 2,309,541 2,150,609 (158,932) Operating Expenses 2,738,545 3,050,505 3,481,208 4,298,913 817,705 Capital Outlay 1,669,807 805,582 2,360,129 3,118,000 757,871 Debt Service 1,914,073 1,819,919 1,816,789 1,813,149 (3,640) Transfers 623,819 857,648 2,240,066 2,468,946 228,880 Totals 8,936,670 8,300,891 12,207,733 13,849,617 1,641,884 63 Agenda Item # 30 Jul 2020 Page 80 of 93 Water Utility Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 1,637,016 1,571,715 1,569,282 1,924,410 355,129 Operating Cash 2,803,867 3,726,506 4,844,599 3,867,189 (977,410) Cash Forward 4,440,883 5,298,221 6,413,881 5,791,600 (622,281) Revenues Grants / Loan Proceeds - - - - - Inside City Charges 2,006,794 2,123,247 2,120,059 2,226,062 106,003 Outside City Charges 981,520 1,057,204 1,084,739 1,143,941 59,202 Cut-in-Fees 31,265 36,478 28,695 34,180 5,485 Service Charges 89,778 88,220 87,379 77,442 (9,937) Delinquent Charges 147,336 193,368 181,372 181,372 - System Development Charges 293,176 292,901 300,000 150,000 (150,000) Water Connection Charges Water Cross Connection 5,800 7,540 5,200 5,200 - Water Impact Fees - Interest Earnings 20,798 163,209 22,100 22,100 - Miscellaneous 65,018 67,291 72,815 72,815 - Financed Charges - Loan Proceeds - Transfers 900,000 900,000 Total Revenues 3,641,486 4,029,458 4,802,359 4,813,112 10,753 Other Financing Sources - Total Resources 8,082,369 9,327,679 11,216,240 10,604,712 (611,528) Expenditures Water Plant 675,078 462,264 1,756,786 797,042 (959,744) Water Distribution 756,928 976,987 1,216,841 1,997,168 780,327 Non-Divisional 1,352,141 1,474,547 2,451,013 2,459,402 8,389 DIVISION TOTALS 2,784,148 2,913,798 5,424,640 5,253,612 (171,028) Other Financing Uses - Restricted 1,571,715 1,569,282 1,924,410 1,919,416 (4,995) Operating Cash 3,726,506 4,844,599 3,867,189 3,431,684 (435,505) Ending Cash 5,298,221 6,413,881 5,791,600 5,351,100 (440,500) Total Expenses and Cash 8,082,369 9,327,679 11,216,240 10,604,712 (611,528) Resource Allocation Personnel Services 656,095 497,523 758,860 735,435 (23,425) Operating Expenses 1,122,773 1,300,772 1,621,762 1,581,784 (39,978) Capital Outlay 215,781 202,136 1,290,700 1,137,600 (153,100) Debt Service 593,884 556,006 554,747 553,282 (1,465) Transfers 195,614 357,362 1,198,571 1,245,511 46,940 Totals 2,784,148 2,913,798 5,424,640 5,253,612 (171,028) 64 Agenda Item # 30 Jul 2020 Page 81 of 93 Public Utilities Fund Administrative and Non-Divisional Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) OPERATING EXPENSES Professional Services - - - - - Contract Services 1,264 2,620 2,000 2,000 - Insurance 208,372 188,052 181,592 199,751 18,159 Other Current Charges - - - - - Internal Service Charges 1,093,219 1,133,451 1,321,314 1,312,667 (8,647) Total Operating Expenses 1,302,855 1,324,122 1,504,906 1,514,418 9,512 DEBT SERVICE Utility Revenue Bonds - TD Bank 2014 Principal 1,009,200 1,057,050 1,078,800 1,100,550 21,750 Interest 249,131 201,038 176,155 150,766 (25,389) Other 93,911 - - - - Utility Revenue Bonds - 1996/2010 Principal - - - - - Interest - - - - - Utility Revenue Bonds - 2004 Principal - - - - - Interest - - - - - Other - - - - - State Revolving Fund Loan Principal 347,412 369,444 380,980 392,875 11,895 Interest 214,419 192,388 180,854 168,958 (11,896) - - - - - Utility Revenue 2010 new issues Principal - - - - - Interest - - - - - Suntrust - 1999 Revenue Refunding Principal - - - - - Interest - - - - - Total Debt Service 1,914,073 1,819,919 1,816,789 1,813,149 (3,640) TRANSFERS To General Fund 623,819 857,648 740,066 833,946 93,880 To Sewer Fund - Total Transfers 623,819 857,648 740,066 833,946 93,880 DIVISION TOTALS 3,840,747 4,001,690 4,061,761 4,161,513 99,752 65 Agenda Item # 30 Jul 2020 Page 82 of 93 Water Utility Fund Administrative and Non- Divisional Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) OPERATING EXPENSES Professional Services - - - - Contract Services 1,264 2,620 2,000 2,000 - Rentals and Leases - - - - Insurance 59,321 49,904 53,271 58,598 5,327 Other Current Charges - - - - - Internal Service Charges 502,058 508,655 642,424 600,011 (42,413) Total Operating Expenses 562,643 561,179 697,695 660,609 (37,086) DEBT SERVICE Utility Revenue Bonds - TD Bank 2014 Principal 406,000 425,250 434,000 442,750 8,750 Interest 100,225 80,877 70,867 60,653 (10,214) Other 37,780 - - - - Utility Revenue Bonds - BBT 1996/2010 Principal - - - - - Interest - - - - - Other Utility Revenue Bonds - 2004 Principal - - - - - Interest - - - - - Other - - - - - State Revolving Fund Loan Principal 33,989 35,869 36,848 37,853 1,005 Interest 15,890 14,010 13,032 12,026 (1,006) Suntrust - 1999 Revenue Refunding Principal - - - - - Interest - - - - - Other Total Debt Service 593,884 556,006 554,747 553,282 (1,465) TRANSFERS To General Fund 195,614 357,362 298,571 345,511 46,940 To Sewer Fund - 900,000 900,000 - Total Transfers 195,614 357,362 1,198,571 1,245,511 46,940 DIVISION TOTALS 1,352,141 1,474,547 2,451,013 2,459,402 8,389 66 Agenda Item # 30 Jul 2020 Page 83 of 93 Water Utility Fund Water Production Division Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 176,580 153,336 121,561 115,262 (6,299) Overtime 8,281 9,550 10,000 10,000 - Special Pay 25,333 4,522 10,000 5,000 (5,000) Sub-Total 210,194 167,407 141,561 130,262 (11,299) Benefits FICA 15,490 12,276 3,832 9,959 6,127 Pension 55,224 (152,813) 49,398 51,176 1,778 Health and Life Insurance 23,931 20,002 29,111 29,111 - Worker and Unemploy Comp 5,049 2,455 4,459 4,459 - Sub-Total 99,694 (118,080) 86,800 94,705 7,905 Total Wages and Benefits 309,888 49,328 228,361 224,967 (3,394) OPERATING EXPENSES Professional Services 8,476 38,796 35,000 81,000 46,000 Contract Services 167,602 114,859 146,000 138,500 (7,500) Local Travel - 429 2,000 3,000 1,000 Communications 1,785 2,064 4,750 4,750 - Postage 194 - 200 200 - Utilities 106,804 106,918 109,000 109,000 - Rentals and Leases 168 42 400 400 - Insurance - - - - Repairs and Maintenance 17,589 42,612 17,600 85,500 67,900 Printing and Publishing 102 85 600 600 - Advertising and Promotions - - - - Other Current Charges 8,600 5,000 5,500 5,500 - Office Supplies 1,121 1,475 1,500 2,000 500 Operating Supplies 35,910 48,002 46,250 56,500 10,250 Books, Training, Memberships 3,688 6,366 8,925 10,925 2,000 Total Operating Expenses 352,039 366,647 377,725 497,875 120,150 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements 8,575 22,000 1,002,000 - (1,002,000) Vehicles - - - - - Computer Equipment - - 1,200 1,700 500 Equipment 4,576 24,290 147,500 72,500 (75,000) Total Capital Outlay 13,151 46,290 1,150,700 74,200 (1,076,500) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 675,078 462,264 1,756,786 797,042 (959,744) 67 Agenda Item # 30 Jul 2020 Page 84 of 93 - - - Water Utility Fund Water Distribution Division Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 184,915 235,649 297,135 277,804 (19,331) Overtime 20,241 30,394 40,000 30,000 (10,000) Special Pay 4,177 12,744 6,000 9,752 3,752 Sub-Total 209,334 278,787 343,135 317,556 (25,579) Benefits FICA 15,587 20,633 22,829 24,294 1,465 Pension 82,784 93,899 87,431 91,514 4,083 Health and Life Insurance 29,492 48,077 70,108 70,108 - Worker and Unemploy Comp 9,011 6,799 6,996 6,996 - Sub-Total 136,872 169,408 187,364 192,912 5,548 Total Wages and Benefits 346,207 448,195 530,499 510,468 (20,031) OPERATING EXPENSES Professional Services 167 2,258 25,500 25,500 - Contract Services 124,333 102,295 217,500 197,500 (20,000) Local Travel - 1,456 200 1,200 1,000 Communications 3,197 4,170 5,200 3,400 (1,800) Postage 6 - 20 100 80 Utilities 2,300 1,688 2,300 2,200 (100) Rentals and Leases 1,115 1,656 2,000 2,000 - Insurance - - - - Repairs and Maintenance 34,877 32,136 44,872 42,150 (2,722) Printing and Publishing 1,228 80 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 494 559 1,000 1,000 - Operating Supplies 38,986 225,726 241,250 141,750 (99,500) Books, Training, Memberships 1,388 921 5,000 5,000 - Total Operating Expenses 208,091 372,945 546,342 423,300 (123,042) CAPITAL OUTLAY Land - - - - Computer Equipment 1,100 - - 3,400 3,400 Infrastructure Improvements 159,183 103,063 140,000 965,000 825,000 Vehicles - 25,099 - 50,000 50,000 Equipment 42,348 27,685 - 45,000 45,000 Total Capital Outlay 202,630 155,847 140,000 1,063,400 923,400 DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To To To Total Transfers - - - - - DIVISION TOTALS 756,928 976,987 1,216,841 1,997,168 780,327 68 Agenda Item # 30 Jul 2020 Page 85 of 93 - - Sewer Utility Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 1,823,035 1,761,691 1,763,281 1,995,131 231,849 Operating Cash 1,354,508 985,594 1,646,749 1,250,834 (395,915) Cash Forward 3,177,543 2,747,285 3,410,030 3,245,965 (164,065) Revenues Grant Proceeds 353,245 - 176,897 - (176,897) Inside City Charges 3,037,650 3,221,988 3,248,887 3,411,331 162,444 Outside City Charges 2,065,088 2,169,774 2,254,443 2,393,598 139,155 Sewer Connection Charges 12,100 5,800 5,800 5,800 - Sewer Assessments - Outfall - 899 - - - Interest Earnings 15,675 115,389 15,100 50,050 34,950 Miscellaneous Revenues 590 - - - - System Development Charges 216,495 564,654 450,000 450,000 - Septic Financing 21,422 8,173 4,740 - (4,740) Loan Proceeds - Transfers in - - 500,000 600,000 100,000 Total Revenues 5,722,265 6,086,677 6,655,867 6,910,779 254,912 Other Financing Sources - Total Resources 8,899,807 8,833,961 10,065,897 10,156,744 90,847 Expenditures Sewer Collection 1,518,210 1,227,401 1,073,096 2,122,051 1,085,794 Sewer Treatment 2,145,706 1,669,387 2,636,088 3,136,843 500,755 Non-Divisional 2,488,606 2,527,143 3,110,748 3,337,111 226,363 DIVISION TOTALS 6,152,523 5,423,931 6,819,932 8,596,005 1,812,912 Other Financing Uses - Restricted 1,761,691 1,763,281 1,995,131 2,144,855 149,724 Operating Cash 985,594 1,646,749 1,250,834 (584,116) (1,834,950) Ending Cash 2,747,285 3,410,030 3,245,965 1,560,739 (1,685,226) Total Expenses and Cash 8,899,807 8,833,961 10,065,897 10,156,744 127,686 Resource Allocation Personnel Services 1,334,331 1,269,714 1,550,681 1,415,174 (135,507) Operating Expenses 1,615,771 1,749,733 1,859,446 2,717,129 857,683 Capital Outlay 1,454,026 603,446 1,069,429 1,980,400 910,971 Debt Service 1,320,189 1,263,913 1,262,042 1,259,867 (2,175) Transfers 428,205 500,286 1,041,495 1,223,435 181,940 Totals 6,152,523 5,387,093 6,783,093 8,596,005 1,812,912 69 Agenda Item # 30 Jul 2020 Page 86 of 93 Sewer Utility Fund Administrative and Non- Divisional Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) OPERATING EXPENSES Professional Services - - - Insurance 149,051 138,148 128,321 141,153 12,832 Other Current Charges - - - - - Internal Service Charges 591,161 624,796 678,890 712,656 33,766 Total Operating Expenses 740,212 762,944 807,211 853,809 46,598 DEBT SERVICE Utility Revenue Bonds - TD Bank 2014 Principal 603,200 631,800 644,800 657,800 13,000 Interest 148,906 120,160 105,288 90,113 (15,175) Other 56,130 - - - - Utility Revenue Bonds - SunTrust 2010A-1 Principal - - - - - Interest - - - - - Other Utility Revenue Bonds - BBT 1996/2010B Principal - - - - - Interest - - - - - Other Utility Revenue Bonds - 2004 Principal - - - - - Interest - - - - - Other - - - - - State Revolving Fund Loan CW160700 Principal 313,423 333,575 344,132 355,022 10,890 Interest 198,530 178,378 167,822 156,932 (10,890) Other - - - - - Suntrust - 1999 Revenue Refunding Principal - - - - - Interest - - - - - Other Total Debt Service 1,320,189 1,263,913 1,262,042 1,259,867 (2,175) TRANSFERS To General Fund 428,205 500,286 441,495 488,435 46,940 From Sys Dev to Sewer - 500,000 600,000 100,000 To Other Miscellaneous Funds - 100,000 135,000 35,000 Total Transfers 428,205 500,286 1,041,495 1,223,435 181,940 DIVISION TOTALS 2,488,606 2,527,143 3,110,748 3,337,111 226,363 70 Agenda Item # 30 Jul 2020 Page 87 of 93 Sewer Utility Fund Sewer Collection Division Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 207,499 183,446 234,055 179,212 (54,843) Overtime 8,834 9,609 10,000 10,000 - Special Pay 55,319 8,844 13,390 3,251 (10,139) Sub-Total 271,651 201,898 257,445 192,463 (64,982) Benefits FICA 16,967 14,620 14,582 13,959 (623) Pension 60,583 57,898 52,873 55,026 2,153 Health and Life Insurance 34,611 32,571 23,692 23,692 - Worker and Unemploy Comp 5,090 4,265 5,611 5,611 - Sub-Total 117,251 109,354 96,758 98,288 1,530 Total Wages and Benefits 388,902 311,252 354,203 290,751 (63,452) OPERATING EXPENSES Professional Services - 4,231 32,500 65,500 33,000 Contract Services 193,922 176,184 234,500 208,500 (26,000) Local Travel 2,527 1,768 2,000 2,000 - Communications 2,550 3,871 4,100 2,500 (1,600) Postage 45 75 45 50 5 Utilities 58,299 59,757 67,000 67,000 - Rentals and Leases 172 10,627 500 500 - Insurance - - - - - Repairs and Maintenance 20,083 60,359 39,380 491,000 451,620 Printing and Publishing 3,253 177 800 800 - Advertising and Promotions - - - - - Other Current Charges - - - - - Office Supplies - - - - - Operating Supplies 34,947 39,532 47,750 48,000 250 Books, Training, Memberships 373 175 2,750 2,750 - Total Operating Expenses 316,172 356,758 431,325 888,600 457,275 CAPITAL OUTLAY Land - - - - Computer Equipment - - 1,200 1,700 500 Infrastructure Improvements 782,836 400,249 191,000 841,000 650,000 Capital Lease - Vehicles - - - - - Equipment 30,300 122,304 58,529 100,000 41,471 Total Capital Outlay 813,136 522,553 250,729 942,700 691,971 DEBT SERVICE Principal - 31,530 31,531 Interest - 5,307 5,308 Other - - - Total Debt Service - 36,838 36,839 - - TRANSFERS To Total Transfers - - - - - DIVISION TOTALS 1,518,210 1,227,401 1,073,096 2,122,051 1,085,794 71 Agenda Item # 30 Jul 2020 Page 88 of 93 - Sewer Utility Fund Sewer Treatment Division Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 511,121 471,995 670,303 582,050 (88,253) Overtime 11,758 23,213 18,000 18,000 - Special Pay 29,264 1,265 18,055 23,393 5,338 Sub-Total 552,144 496,472 706,358 623,443 (82,915) Benefits FICA 38,595 37,723 48,080 47,694 (386) Pension 248,832 313,502 292,580 303,826 11,246 Health and Life Insurance 82,655 89,048 102,415 102,415 - Worker and Unemploy Comp 23,203 21,716 47,045 47,045 - Sub-Total 393,285 461,990 490,120 500,980 10,860 Total Wages and Benefits 945,429 958,462 1,196,478 1,124,423 (72,055) OPERATING EXPENSES Professional Services 11,896 20,121 27,000 127,000 100,000 Contract Services 151,759 184,617 114,000 229,000 115,000 Local Travel 254 74 500 500 - Communications 2,241 4,148 5,560 3,320 (2,240) Postage 233 196 1,500 500 (1,000) Utilities 186,171 184,166 223,000 212,000 (11,000) Rentals and Leases 1,359 906 1,750 1,000 (750) Insurance - - - - Repairs and Maintenance 61,059 84,904 62,300 210,300 148,000 Printing and Publishing 1,512 746 1,200 500 (700) Advertising and Promotions - - - - Other Current Charges 6,850 11,250 8,600 7,600 (1,000) Office Supplies 875 477 1,500 1,000 (500) Operating Supplies 127,952 134,538 164,500 173,500 9,000 Books, Training, Memberships 7,227 3,889 9,500 8,500 (1,000) Total Operating Expenses 559,388 630,032 620,910 974,720 353,810 CAPITAL OUTLAY Land - - - - Computer Equipment - - 1,200 1,700 500 Infrastructure Improvements 476,839 21,362 790,000 1,000,000 210,000 Vehicles 149,464 18,570 - - - Equipment 14,586 40,961 27,500 36,000 8,500 Total Capital Outlay 640,890 80,893 818,700 1,037,700 219,000 DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 2,145,706 1,669,387 2,636,088 3,136,843 500,755 72 Agenda Item # 30 Jul 2020 Page 89 of 93 Pension Agenda Item # 30 Jul 2020 Page 90 of 93 Pension Funds Combined Summary of Revenues and Expenses Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Revenues: General Pension 3,158,476 2,225,129 2,314,519 2,338,639 24,120 Police Pension 2,060,447 1,411,469 1,711,429 1,448,776 (262,653) Total Revenues 5,218,923 3,636,598 4,025,948 3,787,415 (238,533) Expenses: General Pension 1,441,509 1,443,869 1,447,392 1,405,767 (41,625) Police Pension 729,825 1,225,223 870,864 854,801 (16,063) Total Expenses 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Resource Allocation: Personnel Services 00000 Operating Expenses 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Capital Outlay 00000 Debt Service 00000 Transfers 00000 Total Resource Allocation: 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Summary of Authorized Positions 2019-2020 2020-2021 Pension *Plan Administrator - Duties currently under Finance Department 73 Agenda Item # 30 Jul 2020 Page 91 of 93 General Employee Pension Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward 16,526,155 18,261,751 19,043,011 19,910,138 867,127 Revenues Earnings on Investments 1,858,892 692,905 767,807 991,491 223,684 Employer Contributions 1,175,560 1,424,479 1,424,479 1,248,604 (175,875) Employee Contributions 124,024 107,745 122,233 98,544 (23,689) Other - - - - - Total Revenues 3,158,476 2,225,129 2,314,519 2,338,639 24,120 Other Financing Sources 18,629 Total Resources 19,703,260 20,486,880 21,357,530 22,248,777 891,247 Expenditures Benefits Paid Retirement Benefits 1,296,640 1,327,161 1,311,645 1,261,081 (50,564) Contribution Refunds 22,467 - 15,000 15,000 - Subtotal 1,319,107 1,327,161 1,326,645 1,276,081 (50,564) Operating Expenses Professional Services 111,362 102,407 101,700 109,382 7,682 Contract Services - - - - - Insurance 2,915 4,141 4,188 4,188 - Printing 33 50 50 50 - Office Supplies - - - - - Books, Training - 300 5,000 5,000 - Internal Service Charges 8,092 9,809 9,809 11,066 1,257 Subtotal 122,402 116,708 120,747 129,686 8,939 DIVISION TOTALS 1,441,509 1,443,869 1,447,392 1,405,767 (41,625) Other Financing Uses Ending Cash 18,261,751 19,043,011 19,910,138 20,843,010 932,872 Total Expenses and Cash 19,703,260 20,486,880 21,357,530 22,248,777 891,247 Resource Allocation Personnel Services Operating Expenses 1,441,509 1,443,869 1,447,392 1,405,767 (41,625) Capital Outlay Debt Service Transfers Total Resources 1,441,509 1,443,869 1,447,392 1,405,767 (41,625) 74 Agenda Item # 30 Jul 2020 Page 92 of 93 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward 9,473,354 10,822,689 11,008,934 11,849,499 840,565 Revenues Insurance Premium Tax Sec 185 - - 132,844 132,844 - Earnings on Investments 985,355 442,739 732,749 499,156 (233,593) Employer Contributions 945,540 826,705 713,002 668,499 (44,503) Employee Contributions 129,552 142,024 132,834 148,277 15,443 Other - - - - - Total Revenues 2,060,447 1,411,469 1,711,429 1,448,776 (262,653) Other Financing Sources Total Resources 11,533,801 12,234,158 12,720,363 13,298,275 577,912 Expenditures Benefits Paid Retirement Benefits 630,777 1,098,843 762,003 762,003 - Contribution Refunds 13,095 44,934 15,000 15,000 - Subtotal 643,872 1,143,777 777,003 777,003 - Operating Expenses Professional Services 79,245 71,650 81,500 65,000 (16,500) Contractual Services - - - - - Insurance 2,915 3,439 3,477 3,477 - Printing 11 17 12 12 - Office Supplies - - - - - Books, Training - 970 3,500 3,500 - Internal Service Charges 3,782 5,372 5,372 5,809 437 Subtotal 85,953 81,447 93,861 77,798 (16,063) Transfers DIVISION TOTALS 729,825 1,225,223 870,864 854,801 (16,063) Other Financing Uses Ending Cash 10,822,689 11,008,934 11,849,499 12,443,474 593,975 Total Expenses and Cash 11,552,514 12,234,158 12,720,363 13,298,275 577,912 Resource Allocation Personnel Services Operating Expenses 729,825 1,225,223 870,864 854,801 (16,063) Capital Outlay Debt Service Transfers Total Resources 729,825 1,225,223 870,864 854,801 (16,063) 75 Agenda Item # 30 Jul 2020 Page 93 of 93