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Budget Workshop - 06 Aug 2020 - Agenda - Pdf City of Atlantic Beach Agenda Budget Workshop Thursday, August 6, 2020 - 6:00 p.m. via Videoconference Page(s) 1. CALL TO ORDER 2. PUBLIC COMMENT Notice and instructions for viewing the meeting and providing comments 3 - 4 3. FY2020-21 BUDGET UPDATE 3A. FY2020-2021 Proposed Budget - 3rd Draft 5 - 94 3B. Department Heads 4. CITY COMMISSIONS/QUESTIONS 5. ADJOURNMENT This meeting will be live-streamed and videotaped. To access live or recorded videos, click on the Meeting Videos tab on the city's home page at www.coab.us. Any person wishing to speak to the City Commission on any matter at this meeting should submit a request to the City Clerk. For your convenience, forms for this purpose are available at the entrance to the Commission Chamber. 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 5:00 PM, the Friday prior to the meeting. Page 1 of 94 Page 2 of 94 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, August 6, 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, as extended by Executive Order Number 20-179, “Local government bodies may utilize communications media technology, such as telephonic and video 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, perso ns needing a special accommodation for this proceeding should contact Donna Bartle, at (904) 200-9790 or at dbartle@coab.us by noon, Monday, August 3, 2020. INSTRUCTIONS FOR VIEWING AND PROVIDING PUBLIC COMMENTS: AUGUST 6, 2020 CITY OF ATLANTIC BEACH ELECTRONIC COMMISSION - BUDGET WORKSHOP The August 6, 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, August 6, 2020 at dbartle@coab.us, or place them in the Drop Box outside of City Hall, 800 Seminole Road, by noon, Wednesday, August 5, 2020,  Title your comments: “Written Comments for Courtesy of the Floor, Budget Workshop, August 6, 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 # 06 Aug 2020 Page 3 of 94 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 at least one hour before the meeting starts. When you connect, you will see the message “Please wait, the meeting host will let you in soon”. 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) 200-9790.  For questions on connecting to the electronic meeting: Bob Cimon, IT Senior Systems Engineer, rcimon@coab.us or (904) 518-0783. Agenda Item # 06 Aug 2020 Page 4 of 94 City of Atlantic Beach, Florida Annual Budget 2020 – 2021 Proposed Draft 3 Agenda Item #3A. 06 Aug 2020 Page 5 of 94 City of Atlantic Beach, Florida Annual Budget 2020 - 2021 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 #3A. 06 Aug 2020 Page 6 of 94 Table of Contents Content Page Number Introduction Fund Definitions 2 Special Revenue Funds 3 Enterprise Funds 4 Summaries of All Funds 5-6 Graphs 7-9 Summaries by Funds 10-16 Divisions Governing Body 17-19 City Administration 20-27 General Government 28-33 Planning 34-40 Building 41-43 Public Safety 44-56 Recreation 57-59 Public Works 60-71 Public Utilities 72-83 Pension 84-87 Agenda Item #3A. 06 Aug 2020 Page 7 of 94 Introduction 1 Agenda Item #3A. 06 Aug 2020 Page 8 of 94 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. 2 Agenda Item #3A. 06 Aug 2020 Page 9 of 94 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. 3 Agenda Item #3A. 06 Aug 2020 Page 10 of 94 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. 4 Agenda Item #3A. 06 Aug 2020 Page 11 of 94 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 52,334,172 50,843,959 (1,490,213) Revenues General Fund 12,425,044 12,670,733 14,402,366 14,648,966 246,600 Special Revenue Funds 1,985,905 1,667,240 1,973,084 2,329,546 356,462 Debt Service Fund - - 118,458 120,884 2,426 Capital Project Fund 589,477 303,348 1,555,000 1,280,000 (275,000) Enterprise Funds 12,953,572 13,915,768 16,928,094 16,808,578 (119,516) Trust and Agency Funds 5,218,923 3,293,657 4,225,948 3,990,666 (235,282) Total Revenues 33,172,922 31,850,747 39,202,950 39,178,640 (24,310) Other Financing Sources - - Total Resources 82,584,577 83,072,316 91,537,122 90,022,599 (1,514,523) Expenditures General Fund 12,220,762 13,252,862 14,822,559 15,002,416 179,857 Special Revenue Funds 1,347,883 1,545,049 2,523,181 2,280,510 (242,671) Debt Service Fund - - 118,458 120,884 2,426 Capital Project Fund 2,922,818 1,010 1,755,752 1,446,500 (309,252) Enterprise Funds 12,700,210 12,240,969 19,154,957 20,389,650 1,234,693 Trust and Agency Funds 2,171,334 3,698,254 2,318,256 2,260,568 (57,688) DIVISION TOTALS 31,363,007 30,738,144 40,693,163 41,500,528 807,365 Other Financing Uses - - - Ending Fund Balance 51,221,570 52,334,172 50,843,959 48,522,071 (2,321,888) Total Expenses and Fund Balance 82,584,577 83,072,316 91,537,122 90,022,599 (1,514,523) Resource Allocation Personnel Services 10,255,656 11,004,954 12,279,242 11,909,725 (369,517) Operating Expenses 11,534,703 16,363,441 13,765,457 13,588,672 (176,785) Capital Outlay 5,426,846 (492,554) 8,076,951 8,236,974 160,023 Debt Service 2,116,132 2,089,058 2,196,447 2,122,769 (73,678) Transfers 2,029,670 1,723,245 4,415,066 4,609,934 194,868 Total 31,363,007 30,688,144 40,733,163 40,468,074 (265,089) 5 Agenda Item #3A. 06 Aug 2020 Page 12 of 94 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 40,194 55,876 51,707 (4,169) City Administration 2,730,766 2,862,790 3,086,808 3,167,678 80,870 General Government 4,186,185 1,793,494 4,016,474 3,606,547 (376,399) Planning 364,374 538,887 762,296 664,236 (98,060) Public Safety 5,967,302 6,488,823 7,028,926 7,270,376 241,450 Parks and Recreation 1,285,292 477,386 484,333 483,542 (791) Public Works 5,022,603 4,428,589 7,722,426 7,510,970 (211,456) Public Utilities 8,936,670 8,300,891 12,207,733 13,757,399 1,549,666 Building 780,721 550,654 665,699 583,002 (82,697) Pension 2,171,334 2,669,092 2,318,256 2,260,568 (57,688) Total Expenses 31,363,007 28,150,801 38,348,827 39,356,025 1,040,726 Resource Allocation: Personnel Services 11,221,387 11,789,354 12,708,096 12,037,251 (670,845) Operating Expenses 10,389,897 11,672,152 12,386,567 12,963,205 576,638 Capital Outlay 3,304,720 2,357,711 8,094,325 7,982,643 (111,682) Debt Service 1,961,620 1,977,869 2,322,769 2,121,012 (201,757) Transfers 5,060,562 5,664,656 8,649,743 4,271,914 (4,377,829) Total Resource Allocation: 31,938,185 33,461,743 44,161,500 39,376,025 (4,785,475) Summary of Authorized Positions 2019-2020 2020-2021 Department Governing Body 5.00 5.00 City Administration 23.00 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 5.00 5.00 Public Works 26.80 26.80 Public Utilities 22.20 22.20 Pension 0.00 0.00 178.00 178.00 6 Agenda Item #3A. 06 Aug 2020 Page 13 of 94 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE 37.39% 5.95%0.31% 3.27% 42.90% 10.19% Total 2021 Revenues General Fund Special Revenue Funds Governmental Projects Debt Service Funds Enterprise Funds Trust Funds 36.35% 4.91%0.29%3.51% 49.46% 5.48% Total 2021 Expenses General Fund Special Revenue Funds Debt Service Funds Gov. Capital Projects Enterprise Funds Trust Funds 7 Agenda Item #3A. 06 Aug 2020 Page 14 of 94 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 21.37% 2.27% 4.84% 48.55% 19.75% 3.23% Total 2021 General Fund Expenses City Administration Planning and Development General Government Public Safety Public Works Parks and Recreation 8 Agenda Item #3A. 06 Aug 2020 Page 15 of 94 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 9 Agenda Item #3A. 06 Aug 2020 Page 16 of 94 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 5,701,293 5,709,018 7,725 Revenues Taxes 5,848,296 6,163,947 7,049,715 7,531,647 481,932 Licenses and Permits 887,742 868,477 903,106 852,039 (51,067) Intergovernmental Revenues 1,839,579 2,019,814 2,209,867 1,914,154 (295,713) Charges for Services 2,297,627 2,374,573 2,544,823 2,695,547 150,724 Fines and Forfeitures 111,427 90,781 113,090 54,681 (58,409) Miscellaneous 109,928 17,895 235,857 214,525 (21,332) Interfund Transfers 1,330,445 1,135,245 1,345,908 1,386,373 40,465 Total Revenues 12,425,044 12,670,733 14,402,366 14,648,966 246,600 Other Financing Sources Total Resources 19,479,267 19,748,554 20,103,659 20,357,984 254,325 Expenditures City Administration 2,769,488 2,902,984 3,142,684 3,219,385 76,701 Community Development 154,168 444,701 374,764 339,700 (35,064) General Government 601,148 723,354 770,410 725,279 (45,131) Public Safety 5,919,798 6,743,471 7,026,358 7,275,129 248,771 Public Works 1,490,868 2,755,364 3,024,010 2,959,381 (64,629) Recreaton Programs and Events 1,285,292 477,386 484,333 483,542 (791) DIVISION TOTALS 12,220,762 14,047,261 14,822,559 15,002,416 179,857 Other Financing Uses Ending Fund Balance 7,077,821 5,701,293 5,281,100 5,355,568 74,468 Total Expenses and Fund Balance 19,479,267 19,748,554 20,103,659 20,357,984 254,325 Resource Allocation - Personnel Services 7,535,383 8,737,252 9,082,972 9,194,316 111,344 Operating Expenses 4,085,372 4,767,386 5,040,990 5,579,078 538,088 Capital Outlay 495,782 542,623 698,597 229,022 (469,575) Debt Service Transfers 104,225 - - - - Total 12,220,762 14,047,261 14,822,559 15,002,416 179,857 10 Agenda Item #3A. 06 Aug 2020 Page 17 of 94 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 5,063,409 5,950,351 6,430,028 479,677 Utility Service Tax Electricity 521,161 498,379 492,708 514,507 21,799 Propane, Natural Gas & Fuel Oil 15,229 16,262 15,470 12,345 (3,125) Subtotal-Utility Service Tax 536,390 514,641 508,178 526,852 18,674 Communication Services Tax 479,551 497,133 478,640 463,767 (14,873) Local Business Tax 101,879 88,764 112,546 111,000 (1,546) Total Taxes 5,848,296 6,163,947 7,049,715 7,531,647 481,932 Permits, Fees, & Assessments Building Permits Franchise Fees Electricity 843,560 797,940 842,299 783,339 (58,960) Natural Gas 4,550 3,054 - 8,000 8,000 Subtotal-Franchise Fees 848,110 800,994 842,299 791,339 (50,960) Impact Fees-Transportation Other Permits and Fees Plan Review & Other Fees 39,632 67,483 60,807 60,700 (107) Total Permits, Fees, & Assessments 887,742 868,477 903,106 852,039 (51,067) Intergovernmental Revenues Federal Grants Economic Environment (FEMA)- 62,595 157,312 - (157,312) Public Safety - Subtotal-Federal Grants - 62,595 157,312 - (157,312) State Grants Economic Environment (FEMA)- 10,433 - - - State-Shared Revenues State Revenue Sharing Proceeds 452,384 468,330 500,077 424,079 (75,998) Mobile Home License Tax 8,085 7,099 6,668 7,000 332 Alcoholic Beverage License Tax 11,414 15,208 17,186 15,500 (1,686) Local Govt Half-Cent Sales Tax 1,366,992 1,456,150 1,526,774 1,465,725 (61,049) Motor Fuel Tax Rebate 404 - 1,500 1,500 - Subtotal-State-Shared Revenues 1,839,279 1,946,786 2,052,205 1,913,804 (138,401) Local Grants Misc. Local Grant - - - - - Recreation 300 - 350 350 - Subtotal-Local Grants 300 - 350 350 - Total Intergovernmental Revenues 1,839,579 2,019,814 2,209,867 1,914,154 (295,713) 11 Agenda Item #3A. 06 Aug 2020 Page 18 of 94 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 1,581,091 1,701,852 1,845,689 143,837 Other Genl Govt Charges & Fees 6,192 5,196 5,595 4,200 (1,395) Service Charges Public Safety 337,691 361,518 380,733 392,761 12,028 Parking Facilities 6,688 6,813 6,602 7,000 398 Other Transportation 118,151 107,269 120,550 121,328 778 Animal Control 10,196 7,153 8,819 6,900 (1,919) Lifeguard & Beach Maintenance 231,583 238,260 253,057 259,519 6,462 Recreation & Cultural Events 9,868 12,490 11,420 7,150 (4,270) Recreation Facilities 54,397 54,785 56,195 51,000 (5,195) Total Charges for Services 2,297,627 2,374,573 2,544,823 2,695,547 150,724 Judgments, Fines, & Forfeits Fines Traffic 32,740 39,501 43,510 34,481 (9,029) Parking 25,830 23,900 24,380 10,000 (14,380) Dog 100 230 100 100 - Other 52,757 27,150 45,100 10,100 (35,000) Subtotal-Fines 111,427 90,781 113,090 54,681 (58,409) Total Judgments, Fines & Forfeits 111,427 90,781 113,090 54,681 (58,409) Miscellaneous Revenues Interest 31,436 (18,294) 180,000 180,000 - Disposition of Fixed Assets 4,340 32,192 25,000 25,000 - Donations from Private Sources 22,838 1,808 21,382 - (21,382) Settlements & Insurance Reimburse 37,693 - - - - Other 13,622 2,189 9,475 9,525 50 Total Miscellaneous Revenues 109,928 17,895 235,857 214,525 (21,332) Other Sources Transfer from Capital Projects Fund 240,000 - 94,432 - (94,432) Transfer from Local Option Gas Tax Fund 230,000 232,300 234,623 212,843 (21,780) Contribution from Water Fund 195,614 203,934 298,571 345,511 46,940 Contribution from Sewer Fund 428,205 440,286 441,495 488,435 46,940 Contribution from Sanitation Fund 236,626 258,725 276,787 339,584 62,797 Contribution from Building Fund - - - - - Contribution from Storm Water Fund - - - - - Total Other Sources 1,330,445 1,135,245 1,345,908 1,386,373 40,465 Grand Total 12,425,044 12,670,733 14,402,366 14,648,966 246,600 12 Agenda Item #3A. 06 Aug 2020 Page 19 of 94 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 40,194 55,876 51,707 (4,169) City Manager 353,961 437,648 442,223 437,442 (4,781) City Clerk 279,176 317,875 358,543 370,556 12,013 Finance and Administration 896,790 1,019,090 1,103,301 1,144,212 40,911 Information Technology 699,121 680,175 782,592 820,890 38,298 Human Resources 220,351 242,047 250,149 244,578 (5,571) Legal Counsel 281,368 165,955 150,000 150,000 - Total 2,769,488 2,902,984 3,142,684 3,219,385 76,701 Planning and Zoning 154,168 444,701 374,764 339,700 (35,064) General Government 601,148 723,354 770,410 725,279 (45,131) Police Department Administration 788,973 1,062,488 1,236,709 1,080,099 (156,610) Patrol 3,020,481 3,371,145 3,152,365 3,425,586 273,221 Detective 222,633 291,155 386,368 446,190 59,822 Dispatch 310,169 372,451 361,068 398,718 37,650 Animal Control 108,380 88,887 96,155 116,205 20,050 School Crossing Guards 10,122 10,929 16,694 15,207 (1,487) Total 4,460,758 5,197,054 5,249,359 5,482,005 232,646 Fire Fire Control / Rescue 1,139,919 1,217,958 1,338,308 1,382,737 39,722 Lifeguards 248,642 257,791 332,259 315,851 (16,408) Total 1,388,562 1,475,750 1,670,567 1,698,588 23,314 Code Enforcement 70,478 70,667 106,432 94,536 (11,896) Public Works Administration 353,687 427,275 543,026 580,503 37,477 Fleet Maintenance 244,742 263,988 299,090 307,090 8,000 Streets and Road Maintenance 892,440 1,111,720 1,202,864 1,116,833 (86,031) Beautification 14,867 55,236 51,307 85,158 33,851 Parks Maintenance 879,165 897,146 927,723 869,797 (57,926) 2,384,899 2,755,364 3,024,010 2,959,381 (64,629) Recreation Administration and Activities 391,261 477,386 484,333 483,542 (791) Total 391,261 477,386 484,333 483,542 (791) Grand Total 12,220,762 14,047,261 14,822,559 15,002,416 175,150 13 Agenda Item #3A. 06 Aug 2020 Page 20 of 94 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 1,978,801 2,105,503 1,954,914 (150,589) 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 1,626,911 587,566 Local Option Gas Tax Fund 501,532 505,136 499,642 445,296 (54,346) Police Grant Funds 77,110 42,000 59,000 64,783 5,783 Police Special Revenue Funds 29,089 24,991 35,534 7,147 (28,387) Grant Funds - Miscellaneous - - - - - Community Redevelopment Fund 50,000 - - - Tree Protection Fund 42,586 14,821 - - - Total Revenues 1,985,905 1,667,240 1,973,084 2,329,546 356,462 Other Financing Sources - - - Total Resources 3,119,730 3,646,041 4,078,587 4,284,460 205,873 Expenditures Community Dev. Block Grant 318,916 - 200,000 97,000 (103,000) Convention Dev. Tax Fund - 59,024 518,458 255,884 (262,574) 662,220 1,008,116 910,000 1,070,000 160,000 Local Option Gas Tax Fund 230,000 448,010 704,623 737,843 33,220 Police Grant Funds 65,016 42,000 59,000 64,783 5,783 Police Special Revenue Funds 52,966 31,322 50,000 25,000 (25,000) Grant Funds - Miscellaneous - - - - - Community Redevelopment Fund - - 50,000 - (50,000) Tree Protection Fund 18,766 23,519 31,100 30,000 (1,100) DIVISION TOTALS 1,347,883 1,611,991 2,523,181 2,280,510 (242,671) Other Financing Uses 38,216 17,041 - - - Ending Fund Balance 1,733,631 2,017,009 1,555,406 2,003,950 448,544 Total Expenses and Fund Balance 3,119,730 3,646,041 4,078,587 4,284,460 205,873 Resource Allocation Personnel Services 62,800 42,000 - - - Operating Expenses 43,546 292,830 611,100 255,000 (356,100) Capital Outlay 411,537 757,161 504,000 929,783 425,783 Debt Service - Transfers 830,000 520,000 1,208,081 1,198,727 (9,354) Total 1,347,883 1,611,991 2,323,181 2,383,510 60,329 14 Agenda Item #3A. 06 Aug 2020 Page 21 of 94 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 12,834,136 14,702,222 12,475,359 (2,226,863) Revenues Water Utility 3,641,486 3,602,572 4,802,359 4,813,112 10,753 Sewer Utility 5,722,265 5,593,496 6,655,867 6,910,779 254,912 Sanitation 1,890,862 3,068,601 1,924,624 1,923,702 (922) Storm Water Utility 1,192,226 1,123,439 2,992,326 2,681,469 (310,857) Building Code Enforcement 506,734 527,661 552,918 479,516 (73,402) Total Revenues 12,953,572 13,915,768 16,928,094 16,808,578 (119,516) Other Financing Sources 299,597 - - Total Resources 25,681,850 26,749,904 31,630,316 29,283,937 (2,346,379) Expenditures Water Utility 2,784,148 2,913,798 5,417,140 5,253,466 (163,674) Sewer Utility 6,152,523 5,423,931 6,827,432 8,503,933 1,676,501 Sanitation 2,213,671 1,708,523 1,931,668 2,094,525 162,857 Storm Water Utility 1,088,064 1,450,776 4,313,018 3,954,724 (358,294) Building Code Enforcement 461,804 550,654 665,699 583,002 (82,697) DIVISION TOTALS 12,700,210 12,047,682 19,154,957 20,389,650 1,234,693 Other Financing Uses - - Ending Fund Balance 12,981,639 14,702,222 12,475,359 8,894,287 (3,581,072) Total Expenses and Fund Balance 25,681,850 26,749,904 31,630,316 29,283,937 (2,346,379) Resource Allocation Personnel Services 2,657,474 2,599,155 3,176,950 2,842,935 (334,015) Operating Expenses 5,151,389 5,380,247 5,703,111 6,713,719 1,010,608 Capital Outlay 1,914,770 1,195,925 5,316,893 5,624,338 307,445 Debt Service 2,116,132 1,977,869 2,004,311 2,000,128 (4,183) Transfers 860,445 857,648 2,916,853 3,208,530 291,677 Total 12,700,210 12,010,845 19,118,118 20,389,650 1,271,532 15 Agenda Item #3A. 06 Aug 2020 Page 22 of 94 - - 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 29,746,347 31,654,039 1,907,692 Revenues General Employee Pension 3,158,476 2,225,129 2,314,519 2,338,639 24,120 Police Employee Pension 2,060,447 1,068,528 1,911,429 1,652,027 (259,402) Total Revenues 5,218,923 3,293,657 4,225,948 3,990,666 (235,282) Other Financing Sources 37,342 37,342 - - - Total Resources 31,255,774 32,415,440 33,972,295 35,644,705 1,672,410 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 29,746,347 31,654,039 33,384,137 1,730,098 Total Expenses and Fund Balance 31,255,774 32,415,440 33,972,295 35,644,705 1,672,410 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) 16 Agenda Item #3A. 06 Aug 2020 Page 23 of 94 Governing Body 17 Agenda Item #3A. 06 Aug 2020 Page 24 of 94 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 43,466 40,194 55,876 51,707 (4,169) Total Revenues 43,466 40,194 55,876 51,707 (4,169) Expenses: City Commission 43,466 40,194 55,876 51,707 (4,169) Total Expenses 43,466 40,194 55,876 51,707 (4,169) Resource Allocation: Personnel Services 33,104 37,263 38,226 38,607 381 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 40,194 55,876 51,707 (4,169) 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) 18 Agenda Item #3A. 06 Aug 2020 Page 25 of 94 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 2,732 27 Pension - - - - - Health and Life Insurance - - - - - Worker and Unemploy Comp 66 64 172 172 - Sub-Total 2,654 2,708 2,877 2,904 27 Total Wages and Benefits 36,484 37,263 38,226 38,607 381 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 6,982 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 40,194 55,876 51,707 (4,169) 19 Agenda Item #3A. 06 Aug 2020 Page 26 of 94 City Administration 20 Agenda Item #3A. 06 Aug 2020 Page 27 of 94 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 2,826,279 2,862,790 3,086,808 3,167,678 80,870 Total Revenues 2,826,279 2,862,790 3,086,808 3,167,678 80,870 Expenses: City Clerk 290,160 317,875 358,543 370,556 12,013 City Manager 409,072 437,648 442,223 437,442 (4,781) Finance and Accounting 928,173 1,019,090 1,103,301 1,144,212 40,911 Information Technology 770,920 680,175 782,592 820,890 38,298 Human Resources 228,343 242,047 250,149 244,578 (5,571) Legal Counsel 199,611 165,955 150,000 150,000 0 Total Expenses 2,826,279 2,862,790 3,086,808 3,167,678 80,870 Resource Allocation: Personal Services 1,934,506 2,092,331 2,103,017 2,194,780 91,763 Operating Expenses 820,079 741,936 919,748 912,076 (7,672) Capital Outlay 71,694 28,522 64,043 60,822 (3,221) Transfers 00000 Total Resource Allocation: 2,826,279 2,862,790 3,086,808 3,167,678 80,870 Summary of Authorized Positions 2019-2020 2020-2021 City Clerk City Clerk 1.00 1.00 Deputy City Clerk 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 Executive 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 Senior Systems Engineer 2.00 2.00 2.00 2.00 Human Resources Human Resources Director 1.00 1.00 Human Resources Assistant 1.00 1.00 2.00 2.00 Total 23.00 23.00 21 Agenda Item #3A. 06 Aug 2020 Page 28 of 94 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 64,662 7,208 Health and Life Insurance 32,972 43,100 46,848 46,848 - Worker and Unemploy Comp 1,234 231 292 292 - Sub-Total 103,147 114,149 117,909 125,269 7,360 Total Wages and Benefits 242,293 272,554 291,949 301,305 9,356 OPERATING EXPENSES Professional Services 148 - 105 (105) Contract Services 19,133 5,497 19,865 21,602 1,737 Local Travel 18 29 100 100 - Communications 210 211 300 300 - Postage 36 31 250 150 (100) 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 1,095 1,300 205 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 69,251 2,657 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 290,160 317,875 358,543 370,556 12,013 22 Agenda Item #3A. 06 Aug 2020 Page 29 of 94 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 294,065 304,422 309,935 304,243 (5,692) Overtime - - - - - Special Pay 6,220 18,368 6,000 6,000 - Sub-Total 300,285 322,790 315,935 310,243 (5,692) Benefits FICA 23,618 23,992 24,235 23,734 (501) Pension 49,151 53,981 60,521 61,138 617 Health and Life Insurance 26,661 26,518 27,887 27,887 - Worker and Unemploy Comp 1,995 2,034 1,442 1,442 - Sub-Total 101,425 106,525 114,085 114,201 116 Total Wages and Benefits 401,710 429,315 430,020 424,444 (5,576) 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 - - 853 Total Capital Outlay - - 853 - - DEBT SERVICE Principal - - - Interest - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 409,072 437,648 442,223 437,442 (4,148) 23 Agenda Item #3A. 06 Aug 2020 Page 30 of 94 - - - 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 475,039 566,426 624,662 658,103 33,441 Overtime 15,316 13,650 10,000 10,000 - Special Pay 363 8,361 - - - Sub-Total 490,719 588,437 634,662 668,103 33,441 Benefits FICA 35,904 43,049 48,099 51,110 3,011 Pension 159,727 162,332 152,864 157,833 4,969 Health and Life Insurance 92,439 91,082 94,827 94,827 - Worker and Unemploy Comp 1,940 4,634 2,984 2,984 - Sub-Total 290,009 301,097 298,774 306,754 7,980 Total Wages and Benefits 780,728 889,534 933,436 974,857 41,421 OPERATING EXPENSES Professional Services 53,154 30,139 49,500 54,450 4,950 Contract Services 19,939 13,025 29,200 21,000 (8,200) Local Travel 142 - 500 500 - Communications 1,309 1,394 3,500 3,500 - Postage 39,546 47,574 44,975 49,400 4,425 Utilities - - - - Rentals and Leases - - 500 180 (320) Insurance - - - - Repairs and Maintenance - - 1,000 1,000 - Printing and Publishing 19,176 19,467 20,000 20,000 - Advertising and Promotions - - - - Other Current Charges - - - - - Office Supplies 2,286 2,906 2,500 2,500 - Operating Supplies 9,324 7,743 7,150 7,000 (150) Books, Training, Memberships 2,570 7,309 7,850 9,825 1,975 Total Operating Expenses 147,445 129,556 166,675 169,355 2,680 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - - Equipment - - 3,190 (3,190) Total Capital Outlay - - 3,190 - (3,190) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To General Fund To Total Transfers - - - - - DIVISION TOTALS 928,173 1,019,090 1,103,301 1,144,212 40,911 24 Agenda Item #3A. 06 Aug 2020 Page 31 of 94 - - - 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 198,062 166,599 140,885 160,805 19,920 Overtime 11,580 10,563 8,000 8,000 - Special Pay 903 21,242 800 800 - Sub-Total 210,545 198,404 149,685 169,605 19,920 Benefits FICA 15,926 15,011 11,451 12,975 1,524 Pension 41,923 35,360 31,743 62,432 30,689 Health and Life Insurance 22,315 18,846 15,092 15,092 - Worker and Unemploy Comp 314 301 382 382 - Sub-Total 80,478 69,518 58,668 90,881 32,213 Total Wages and Benefits 291,022 267,921 208,353 260,486 52,133 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 770,920 680,175 782,592 820,890 38,398 25 Agenda Item #3A. 06 Aug 2020 Page 32 of 94 - - 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 30,613 (12,234) Health and Life Insurance 12,495 24,363 30,609 30,609 - Worker and Unemploy Comp 221 217 264 264 - Sub-Total 71,099 81,047 85,484 73,461 (12,023) Total Wages and Benefits 218,753 233,007 239,259 233,688 (5,571) 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 1,800 1,300 (500) Operating Supplies 1,676 1,647 2,000 1,500 (500) Books, Training, Memberships 2,043 1,780 1,590 2,590 1,000 - - 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 228,343 242,047 250,149 244,578 (5,571) 26 Agenda Item #3A. 06 Aug 2020 Page 33 of 94 - - - 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 - 27 Agenda Item #3A. 06 Aug 2020 Page 34 of 94 General Government 28 Agenda Item #3A. 06 Aug 2020 Page 35 of 94 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 574,783 723,354 770,410 725,279 (45,051) Convention Development 137,892 127,935 139,563 88,409 (51,154) Half Cent Sales Tax 900,831 952,357 1,039,345 1,626,911 587,566 Grant Funds - Miscellaneous 00000 Debt Service Fund 00118,458 120,884 2,426 Capital Project Fund 303,348 0 1,555,000 1,280,000 (275,000) Total Revenues 1,916,854 1,803,647 3,622,776 3,841,483 218,787 Expenses: General Government 361,389 450,230 517,024 392,658 (124,286) Building Maintenance 213,394 273,124 253,386 332,621 79,235 Convention Development 102,847 59,024 518,458 255,884 (135,000) Half Cent Sales Tax 492,250 1,008,116 910,000 1,070,000 124,000 Grant Funds - Miscellaneous 00000 Debt Service Fund 0 19,850 118,458 120,884 2,426 Capital Project Fund 1,010 3,000 1,665,620 1,434,500 (231,120) Total Expenses 1,170,889 1,813,344 3,982,946 3,606,547 (284,745) Resource Allocation: Personnel Services 159,474 173,094 192,325 158,432 (33,893) Operating Expenses 497,443 549,385 917,975 566,847 (351,128) Capital Outlay 513,973 786,015 2,250,730 2,099,500 (151,230) Debt Service 0 118,458 120,884 2,426 Transfers 0 285,000 503,458 660,884 157,426 Total Resource Allocation: 1,170,889 1,793,494 3,982,946 3,606,547 (376,399) 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 29 Agenda Item #3A. 06 Aug 2020 Page 36 of 94 - - - 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 28,978 (6,850) Health and Life Insurance 17,885 17,999 28,590 28,590 - Worker and Unemploy Comp 3,686 3,923 3,663 3,663 - Sub-Total 57,903 65,829 76,911 68,140 (8,771) Total Wages and Benefits 159,474 173,094 192,325 158,432 (33,893) OPERATING EXPENSES Professional Services 19,013 85,829 70,000 70,000 - Contract Services 140,278 167,932 111,250 239,500 128,250 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 4,134 4,133 (1) Insurance 184,243 189,819 172,915 172,915 - Repairs and Maintenance 13,149 10,789 19,836 18,000 (1,836) Printing and Publishing 733 9,176 750 750 - Other Current Charges 5,993 1,295 500 3,300 2,800 Office Supplies 2,116 2,403 3,000 3,000 - Operating Supplies 14,942 21,288 16,125 18,125 2,000 Books, Training, Memberships - 1,500 2,180 2,100 (80) Aid to other Gov Agency - - - - - Total Operating Expenses 415,309 524,406 437,975 566,847 128,872 CAPITAL OUTLAY Land - - - - - Buildings - - - - - Infrastructure Improvements Vehicles - 24,580 - - - Equipment - 1,274 140,110 - (140,110) Total Capital Outlay - 25,854 140,110 - (140,110) 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.- - - - - Total Transfers - - - - - DIVISION TOTALS 574,783 723,354 770,410 725,279 (45,131) 30 Agenda Item #3A. 06 Aug 2020 Page 37 of 94 - 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 153,301 291,193 419,128 170,233 (248,895) Revenues Convention Development Tax 138,364 120,622 139,563 85,425 (54,138) Interest Earnings (472) 7,313 - 2,984 2,984 Donations & Grants - - - - - Transfer General or Half Cent Tax - - - - - - Total Revenues 137,892 127,935 139,563 88,409 (51,154) Other Financing Sources - Total Resources 291,193 419,128 558,691 258,642 (300,049) OPERATING EXPENSES Promotions - - Contract Services - - 130,000 - (130,000) Total Operating Expenses - - 130,000 - (130,000) CAPITAL OUTLAY Land - - - - Buildings - 6,841 - - - Infrastructure Improvements 102,847 26,941 135,000 135,000 - Equipment - 25,243 135,000 - (135,000) Total Capital Outlay 102,847 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 291,193 419,128 170,233 2,758 (167,475) Total Expenses and Cash 394,040 478,153 440,233 137,758 (302,475) Resource Allocation Operating Expenses - - 130,000 - (130,000) Capital Outlay 102,847 59,024 270,000 135,000 (135,000) Transfers - - 118,458 120,884 2,426 Total 102,847 59,024 518,458 255,884 (262,574) 31 Agenda Item #3A. 06 Aug 2020 Page 38 of 94 #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 (117,861) 184,477 181,477 70,857 (110,620) Restricted/Designated - - - - - Beginning Fund Balance (117,861) 184,477 181,477 70,857 (110,620) Revenues Grant Proceeds - F.I.N.D.- - Transfers - In - - - - CDBG Fund - - 200,000 200,000 - Local Option Gas Tax 470,000 325,000 (145,000) Half Cent Sales Tax 385,000 255,000 (130,000) Utility Fund 100,000 100,000 - Stormwater Fund 400,000 400,000 - General Fund 303,000 - - Interest Earnings 348 - - - Total Revenues 303,348 - 1,555,000 1,280,000 (275,000) Other Financing Sources - - - Total Resources 185,487 184,477 1,736,477 1,350,857 (385,620) Capital Outlay Public Safety Public Safety Equipment 1,010 113,000 113,000 Park Improvements - - - - - Marsh Overlook and Kayak Launch - - - Dutton Rd. Ped / Bike Path - - General Government Donner Road Improvement Proj.1,444,300 1,195,000 (249,300) Stoarge Building for Police/Public Works 150,000 126,500 (23,500) City Hall Improvements - Enterprise Resource Planning System - 3,000 71,320 - (71,320) Transfer to the General Fund - - DIVISION TOTALS 1,010 3,000 1,665,620 1,434,500 (231,120) Other Financing Uses - - - - - Restricted 184,477 181,477 70,857 (83,643) - Restricted/Designated Ending Fund Balance 184,477 181,477 70,857 (83,643) (154,500) Total Expenses and Fund Balance 185,487 184,477 1,736,477 1,350,857 (385,620) Resource Allocation Capital Outlay 1,010 3,000 1,665,620 1,434,500 (231,120) Transfers - - - - Total Resources 1,010 3,000 1,665,620 1,434,500 (231,120) 32 Agenda Item #3A. 06 Aug 2020 Page 39 of 94 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 861,524 1,040,697 984,939 1,114,284 129,345 Restricted/Designated Beginning Fund Balance 861,524 1,040,697 984,939 1,114,284 129,345 Revenues Local Discretionary Sales Surtax 901,165 924,384 1,039,345 1,615,440 576,095 Interest Earnings (333) 27,973 - 11,471 11,471 F. R. DEP Grant - - - - - Charges for Service - Permit - - - - Total Revenues 900,831 952,357 1,039,345 1,626,911 587,566 Other Financing Sources Total Resources 1,532,946 1,993,054 2,024,284 2,741,195 716,911 Expenditures Operating Expenses 82,133 24,979 350,000 - (350,000) CAPITAL OUTLAY Land - Infrastructure Improvements 321,116 609,137 175,000 470,000 295,000 Building 89,000 89,000 - 36,000 Motor Vehicle - - - 24,000 24,000 Equipment - - - - - Total Capital Outlay 410,116 698,137 175,000 530,000 319,000 Transfers - To Storm Water Utility Fund - 285,000 285,000 285,000 - To Capital Project Funds - - 100,000 255,000 155,000 Total Transfers - 285,000 385,000 540,000 155,000 DIVISION TOTALS 492,250 1,008,116 910,000 1,070,000 124,000 Other Financing Uses Restricted 1,040,697 984,939 1,114,284 1,671,195 556,911 Restricted/Designated Ending Fund Balance 1,040,697 984,939 1,114,284 1,671,195 556,911 Total Expenses and Fund Balance 1,532,946 1,993,054 2,024,284 2,741,195 716,911 Resource Allocation Operating 82,133 24,979 350,000 - (350,000) Capital Outlay 410,116 698,137 175,000 530,000 355,000 Transfers - 285,000 385,000 540,000 155,000 Total Resources 492,250 1,008,116 910,000 1,070,000 160,000 33 Agenda Item #3A. 06 Aug 2020 Page 40 of 94 Planning 34 Agenda Item #3A. 06 Aug 2020 Page 41 of 94 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 345,096 515,368 481,196 434,236 (46,960) C.D.B.G.00200,000 0 (200,000) Community Redevelopment 00000 Tree Protection 42,586 14,821 000 Total Revenues 387,682 530,189 681,196 434,236 (246,960) Expenses: Planning 274,618 444,701 374,764 339,700 (35,064) C.D.B.G.00200,000 200,000 0 Tree Protection 18,766 23,519 31,100 30,000 (1,100) Community Redevelopment 513 0 50,000 0 (50,000) Code Enforcement 70,478 70,667 106,432 94,536 (11,896) Total Expenses 364,374 538,887 762,296 664,236 (98,060) Resource Allocation: Personnel Services 646,543 773,568 836,745 340,279 (496,466) Operating Expenses 156,805 307,846 293,325 143,957 (149,368) Capital Outlay 22,917 8,126 97,925 0 (97,925) Transfers 00200,000 200,000 0 Total Resource Allocation: 826,265 1,089,541 1,427,995 684,236 (743,759) 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 35 Agenda Item #3A. 06 Aug 2020 Page 42 of 94 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 17,854 (1,458) Pension 14,597 18,616 21,394 5,846 (15,548) Health and Life Insurance 22,836 26,486 16,173 16,173 - Worker and Unemploy Comp 2,493 14,149 1,700 1,700 - Sub-Total 52,458 75,817 58,579 41,573 (17,006) Total Wages and Benefits 218,879 296,354 311,014 274,950 (36,064) 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 55,739 148,347 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 274,618 444,701 374,764 339,700 (35,064) 36 Agenda Item #3A. 06 Aug 2020 Page 43 of 94 - - - 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 17,841 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 1,330 3,193 3,770 3,756 (14) Pension 9,050 13,392 15,580 3,545 (12,035) Health and Life Insurance 2,499 5,634 8,068 8,068 - Worker and Unemploy Comp 277 659 869 869 - Sub-Total 21,133 22,877 28,287 16,238 (12,049) Total Wages and Benefits 66,853 66,267 77,557 65,329 (12,228) OPERATING EXPENSES Professional Services - 105 - - - Contract Services 43 - 24,000 24,000 Local Travel - - - - Communications 1,038 921 700 1,032 332 Postage - - - - - Utilities - - - - Rentals and Leases - - - - Insurance - - - - Repairs and Maintenance - 8 - - Printing and Publishing 91 - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 54 - 100 100 - Operating Supplies 2,431 1,512 1,000 1,000 - Books, Training, Memberships 55 1,854 3,075 3,075 - Total Operating Expenses 3,711 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 94,536 (11,896) 37 Agenda Item #3A. 06 Aug 2020 Page 44 of 94 - - - 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) (62,819) (62,819) 137,181 200,000 Revenues Grant Proceeds - - 200,000 - (200,000) Total Revenues - - 200,000 - (200,000) Other Financing Sources Total Resources (62,819) (62,819) 137,181 137,181 - Expenditures Salaries and Benefits Operating Expenses Professional Services - - - - - Operating Supplies - Aid to Private Citizens - Capital Outlay Infrastructure Improvements - - - - - Buildings - Equipment - Land - DIVISION TOTALS - - - - Other Financing Uses Ending Cash (62,819) (62,819) 137,181 137,181 - Total Expenses and Cash (62,819) (62,819) 137,181 137,181 - Resource Allocation Personnel Services - - - - - Operating Expenses - - - - - Capital Outlay - - - - Transfers - 200,000 200,000 - - 200,000 200,000 - 38 Agenda Item #3A. 06 Aug 2020 Page 45 of 94 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 38,442 (11,592) Revenues Tree Mitigation Proceeds - - - - - Grant Proceeds 10,000 - - - - Contributions/Donations 32,586 14,821 - - - Total Revenues 42,586 14,821 - - - Other Financing Sources Total Resources 77,498 73,553 50,034 38,442 (11,592) Expenditures Contract Services 18,766 23,519 31,100 30,000 (1,100) Operating supplies - - - - DIVISION TOTALS 18,766 23,519 31,100 30,000 (1,100) Other Financing Uses Ending Fund Balancve 58,732 50,034 18,934 8,442 (10,492) Total Expenses and Fund Balance 77,498 73,553 50,034 38,442 (11,592) Resource Allocation Personnel Services - - - - - Operating Expenses 18,766 23,519 31,100 30,000 (1,100) Capital Outlay - - - - - Debt Service - - - - - Transfers - - - - - 18,766 23,519 31,100 30,000 (1,100) 39 Agenda Item #3A. 06 Aug 2020 Page 46 of 94 Community Redevelopment Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Cash Forward 50,000 50,000 49,487 82,011 32,524 Revenues Transfer from General Fund - - - - - Grant Proceeds - - - - - Contributions/Donations - - - - - Total Revenues - - - - - Other Financing Sources Total Resources 50,000 50,000 49,487 82,011 32,524 Expenditures Contract Services - 513 50,000 50,000 - Operating supplies - - - - DIVISION TOTALS - 513 50,000 50,000 - Other Financing Uses Ending Cash 50,000 49,487 (513) 32,011 32,524 Total Expenses and Cash 50,000 50,000 49,487 82,011 32,524 Resource Allocation Personnel Services - - - - - Operating Expenses - 513 50,000 50,000 - Capital Outlay - - - - - Debt Service - - - - - Transfers - - - - - - 513 50,000 50,000 - 40 Agenda Item #3A. 06 Aug 2020 Page 47 of 94 Building 41 Agenda Item #3A. 06 Aug 2020 Page 48 of 94 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 589,190 527,661 552,918 479,516 (73,402) Total Revenues 589,190 527,661 552,918 479,516 (73,402) Expenses:, Building Code Enforcement 461,804 550,654 665,699 583,002 (82,697) Total Expenses 780,721 550,654 665,699 583,002 (82,697) Resource Allocation: Personnel Services 410,753 410,947 448,174 455,039 6,865 Operating Expenses 102,478 131,581 119,600 118,963 (637) Capital Outlay 0 8,126 97,925 9,000 (88,925) Transfers 00000 Total Resource Allocation: 513,231 550,654 665,699 583,002 (82,697) 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 42 Agenda Item #3A. 06 Aug 2020 Page 49 of 94 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 287,594 291,556 326,073 313,819 (12,254) Overtime 1,177 199 2,500 2,000 (500) Special Pay 14,415 9,455 - - - Sub-Total 303,186 301,210 328,573 315,819 (12,754) Benefits FICA 21,943 21,923 22,017 24,160 2,143 Pension 40,932 45,046 47,500 64,750 17,250 Health and Life Insurance 41,324 39,488 47,000 47,226 226 Worker and Unemploy Comp 3,368 3,281 3,084 3,084 - Sub-Total 107,567 109,737 119,601 139,220 19,619 Total Wages and Benefits 410,753 410,947 448,174 455,039 6,865 OPERATING EXPENSES Professional Services - 72 - - - Contract Services 28,347 37,229 25,855 20,000 (5,855) Local Travel - - - - - Communications 4,172 4,676 3,658 3,658 - Postage - - 1,600 1,600 - Utilities - - - - Rentals and Leases - - 4,800 4,800 Insurance 1,813 2,019 1,586 1,586 - Repairs and Maintenance 4,194 29,888 10,354 10,354 - Printing and Publishing 772 - 1,000 1,000 - Advertising and Promotions - - - - Other Current Charges - - - - - Office Supplies 164 128 500 500 - Operating Supplies 3,345 6,407 6,077 6,077 - Books, Training, Memberships 13,432 4,924 13,834 13,834 - Internal Service Charges 46,238 46,238 50,336 55,554 5,218 Total Operating Expenses 102,478 131,581 119,600 118,963 (637) CAPITAL OUTLAY Equipment - 3,767 10,000 - (10,000) Buildings - - - - Infrastructure Improvements - - - - Vehicles - 78,925 - (78,925) Computer Equipment - 4,359 9,000 9,000 - Total Capital Outlay - 8,126 97,925 9,000 (88,925) DEBT SERVICE Principal - - - Interest - - - Total Debt Service - - - - - TRANSFERS To To - - - - Total Transfers - - - - - DIVISION TOTALS 513,231 550,654 665,699 583,002 (82,697) 43 Agenda Item #3A. 06 Aug 2020 Page 50 of 94 Public Safety 44 Agenda Item #3A. 06 Aug 2020 Page 51 of 94 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 6,308,648 6,672,804 6,919,926 7,180,593 260,667 Police Grants 0 42,000 59,000 64,783 5,783 Police Trust 29,089 24,991 35,534 7,147 (28,387) Total Revenues 6,337,737 6,739,794 7,014,460 7,252,523 238,063 Expenses: Police Services 4,920,087 5,197,054 5,249,359 5,482,005 232,646 Police Grants 0 42,000 59,000 64,783 5,783 Police Trust 52,966 31,322 50,000 25,000 (25,000) Rescue Services 1,388,562 1,475,750 1,670,567 1,698,588 28,021 0 Total Expenses 6,361,615 6,746,126 7,028,926 7,270,376 241,450 Resource Allocation: Personnel Services 4,415,158 4,558,889 4,634,110 4,913,825 279,715 Operating Expenses 1,619,505 1,850,702 2,030,082 2,158,568 128,486 Capital Outlay 329,260 336,535 364,734 197,983 (166,751) Debt Service 000 0 Transfers 5,000 0000 Total Resource Allocation: 6,368,923 6,746,126 7,028,926 7,270,376 241,450 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 45 Agenda Item #3A. 06 Aug 2020 Page 52 of 94 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 312,168 312,364 467,415 446,654 (20,761) Benefits FICA 23,581 23,457 35,758 36,831 1,073 Pension 245,559 97,952 276,951 100,029 (176,922) Health and Life Insurance 30,911 38,403 60,527 60,527 - Worker and Unemploy Comp 3,977 6,951 4,306 4,306 - Sub-Total 304,029 166,763 377,542 201,693 (175,849) Total Wages and Benefits 616,197 479,127 844,957 648,347 (196,610) OPERATING EXPENSES Professional Services 5,637 20,943 37,052 51,052 14,000 Contract Services 13,804 6,797 17,600 14,500 (3,100) Local Travel - - - - - Communications 94,301 197,630 137,000 195,500 58,500 Postage 256 347 500 500 - Utilities 19,142 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 40,700 58,700 18,000 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 27,500 17,500 (10,000) Books, Training, Memberships 1,335 1,649 4,000 4,000 - Total Operating Expenses 228,859 333,169 332,152 409,552 77,400 CAPITAL OUTLAY Land - - - - Buildings 4,755 21,272 - - Infrastructure Improvements - - - - Vehicles 48,930 195,319 - - - Computer Equipment 407 33,601 59,600 22,200 (37,400) Total Capital Outlay 54,092 250,192 59,600 22,200 (37,400) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 899,148 1,062,488 1,236,709 1,080,099 (156,610) 46 Agenda Item #3A. 06 Aug 2020 Page 53 of 94 - - 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 1,656,006 94,656 Overtime 70,705 77,319 105,000 105,000 - Special Pay 144,062 236,858 152,720 117,184 (35,536) Sub-Total 1,743,607 1,917,534 1,819,070 1,878,190 59,120 Benefits FICA 127,482 139,503 128,241 143,682 15,441 Pension 774,878 690,196 455,014 723,553 268,539 Health and Life Insurance 240,554 279,241 272,927 272,927 - Worker and Unemploy Comp 47,524 49,521 49,679 49,679 - Sub-Total 1,190,438 1,158,462 905,861 1,189,841 283,980 Total Wages and Benefits 2,934,045 3,075,997 2,724,931 3,068,031 343,100 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 141,179 183,614 163,100 199,600 36,500 Books, Training, Memberships - - - - - Internal Service Charges - - - - Total Operating Expenses 168,054 214,344 208,400 252,555 44,155 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements - - - - Vehicles 205,983 79,725 219,034 105,000 (114,034) Computer Equipment 24,547 1,079 - - - Equipment - - - Total Capital Outlay 230,530 80,804 219,034 105,000 (114,034) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 3,332,629 3,371,145 3,152,365 3,425,586 273,221 47 Agenda Item #3A. 06 Aug 2020 Page 54 of 94 - - 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 70,218 119,729 213,745 211,905 (1,840) Overtime 6,223 6,091 20,000 20,000 - Special Pay 25,330 29,425 11,000 29,722 18,722 Sub-Total 101,770 155,245 244,745 261,627 16,882 Benefits FICA 11,078 11,565 18,188 18,734 546 Pension 121,349 84,887 55,962 113,329 57,367 Health and Life Insurance 19,730 19,790 34,612 22,139 (12,473) Worker and Unemploy Comp 4,086 3,990 7,326 7,326 - Sub-Total 156,243 120,233 116,088 161,528 45,440 Total Wages and Benefits 258,013 275,478 360,833 423,155 62,322 OPERATING EXPENSES Professional Services - - - - Contract Services 1,498 1,250 1,535 1,535 Local Travel - - - - - Communications - - - - - Postage - - - - Utilities - - - - Rentals and Leases 4,651 6,677 8,500 8,500 - Insurance - - - - Repairs and Maintenance 1,770 - 2,500 5,000 2,500 Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges / Investigations - - - - Office Supplies - - - - Operating Supplies 3,198 2,207 7,000 2,000 (5,000) Books, Training, Memberships - - - - - Investigations 5,000 1,000 6,000 6,000 - Total Operating Expenses 16,118 11,135 25,535 23,035 (2,500) CAPITAL OUTLAY Land - - - - - Buildings - - - - - Infrastructure Improvements - - - - - Vehicles - - Equipment 6,538 4,543 - - - Total Capital Outlay 6,538 4,543 - - - DEBT SERVICE Principal - - - - Interest - - - - Other - - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 274,131 291,155 386,368 446,190 59,822 48 Agenda Item #3A. 06 Aug 2020 Page 55 of 94 - - - 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 186,002 216,350 191,187 281,258 90,071 Overtime 12,750 8,009 10,000 - (10,000) Special Pay 8,181 9,111 - 9,472 9,472 Sub-Total 206,933 233,470 201,187 290,730 89,543 Benefits FICA 15,591 17,218 15,391 19,405 4,014 Pension 58,647 77,839 81,933 31,526 (50,407) Health and Life Insurance 29,509 40,917 53,359 53,359 - Worker and Unemploy Comp 299 321 698 698 - Sub-Total 104,046 136,295 151,381 104,988 (46,393) Total Wages and Benefits 310,979 369,765 352,568 395,718 43,150 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 1,468 - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 1,956 2,561 4,500 3,000 (1,500) Books, Training, Memberships - - - - Internal Service Charges - - - - Total Operating Expenses 3,424 2,686 6,500 3,000 (3,500) CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Computer Equipment - - 2,000 - (2,000) Equipment - - - Total Capital Outlay - - 2,000 - (2,000) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 314,402 372,451 361,068 398,718 37,650 49 Agenda Item #3A. 06 Aug 2020 Page 56 of 94 - - - 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 64,037 66,057 67,282 69,842 2,560 Overtime 995 579 1,500 1,500 - Special Pay 2,357 2,506 2,500 3,130 630 Sub-Total 67,390 69,142 71,282 74,472 3,190 Benefits FICA 5,093 5,224 5,454 5,621 167 Pension 9,736 8,320 7,584 25,223 17,639 Health and Life Insurance 148 164 174 165 (9) Worker and Unemploy Comp 911 1,236 1,074 1,074 - Sub-Total 15,888 14,944 14,286 32,083 17,797 Total Wages and Benefits 83,278 84,086 85,568 106,555 20,987 OPERATING EXPENSES Professional Services 102 - 600 600 - Contract Services 610 - 750 750 - Local Travel - - - - Communications - - 937 - (937) Postage - - - - Utilities 208 212 250 250 - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 4,064 228 1,500 1,500 - Printing and Publishing - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 1,392 4,360 6,300 6,300 - Books, Training, Memberships - - 250 250 Total Operating Expenses 6,376 4,800 10,587 9,650 (937) 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 89,654 88,887 96,155 116,205 20,050 50 Agenda Item #3A. 06 Aug 2020 Page 57 of 94 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 9,595 9,772 14,869 13,476 (1,393) Overtime - - - - Special Pay - - - - Sub-Total 9,595 9,772 14,869 13,476 (1,393) Benefits FICA 734 748 1,137 1,031 (106) Pension - - - - Health and Life Insurance - - - - Worker and Unemploy Comp 268 270 388 400 12 Sub-Total 1,002 1,018 1,525 1,431 (94) Total Wages and Benefits 10,597 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 295 139 300 300 - Books, Training, Memberships - - - - Internal Service Charges - - - - Total Operating Expenses 295 139 300 300 - 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) 51 Agenda Item #3A. 06 Aug 2020 Page 58 of 94 - - - 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 - 42,000 59,000 64,783 5,783 Interest Transfer from General Fund - - - - - Total Revenues - 42,000 59,000 64,783 5,783 Other Financing Sources - - - - - Total Resources - 42,000 59,000 64,783 5,783 Expenditures Salaries and Wages - 42,000 - - - Operating Expenses Professional Services - - - - - Contract Services - - - - - Communications - - - - - Rentals and Leases - - - - - Other Current Charges - - - - - Operating Supplies - - - - - Training - - - - - Total Operating Expenses - - - - - Capital Outlay Vehicles - - - - - Equipment - - 59,000 64,783 5,783 Total Capital Outlay - - 59,000 64,783 5,783 Transfers To Police Trust fund - - - - - To General Fund - - - - - To Various Grant Funds - - - - - Total Transfers - - - - - DIVISION TOTALS - 42,000 59,000 64,783 5,783 Other Financing Uses - - - - - Ending Cash - - - Total Expenses and Cash - 42,000 59,000 64,783 5,783 Resource Allocation Personnel Services - 42,000 - - - Operating Expenses - - - - - Capital Outlay - - 59,000 64,783 5,783 Debt Service - - - - - Transfers - - - - - Total Resources - 42,000 59,000 64,783 5,783 52 Agenda Item #3A. 06 Aug 2020 Page 59 of 94 Fire Division Divisional Summary Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Resource Allocation Personnel Services 202,049 221,646 248,859 257,112 8,253 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 1,670,567 1,698,588 23,314 Expenses: Fire Control / Rescue 1,139,919 1,217,958 1,338,308 1,382,737 39,722 Lifeguards 248,642 257,791 332,259 315,851 (16,408) Total Expenses 1,388,562 1,475,750 1,670,567 1,698,588 23,314 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 53 Agenda Item #3A. 06 Aug 2020 Page 60 of 94 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 1,165,455 1,200,419 1,324,063 1,363,785 39,722 Local Travel - - - - Communications - - - - Postage - - - - Utilities 17,869 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 1,183,324 1,217,958 1,338,308 1,382,737 39,722 CAPITAL OUTLAY Land - - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay - - - - - DIVISION TOTALS 1,183,324 1,217,958 1,338,308 1,382,737 39,722 54 Agenda Item #3A. 06 Aug 2020 Page 61 of 94 - - - General Fund Lifeguards Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 212,592 201,448 225,000 231,750 6,750 Overtime - - - - Special Pay - - - - Sub-Total 182,500 201,448 225,000 231,750 6,750 Benefits FICA 16,342 15,411 16,448 17,729 1,281 Pension - - - - Health and Life Insurance - - - - Worker and Unemploy Comp 6,953 4,787 7,411 7,633 222 Sub-Total 19,549 20,198 23,859 25,362 1,503 Total Wages and Benefits 202,049 221,646 248,859 257,112 8,253 OPERATING EXPENSES Professional Services 2,640 5,895 12,000 12,000 - Contract Services 273 2,032 3,500 3,500 - Local Travel - - 3,000 3,000 Communications 1,992 3,647 9,000 6,589 (2,411) Postage - - - - Utilities 3,029 3,274 4,000 4,000 - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 12,131 7,811 10,000 10,000 - Printing and Publishing - - 500 - (500) Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies 12,145 11,818 15,300 12,300 (3,000) Books, Training, Memberships 40 672 1,000 1,350 350 Total Operating Expenses 32,249 35,149 58,300 52,739 (5,561) CAPITAL OUTLAY Land - - - - Buildings 11,933 - - - - Infrastructure Improvements - - - - Vehicles - - - - Equipment - 996 25,100 6,000 (19,100) Total Capital Outlay 11,933 996 25,100 6,000 (19,100) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 246,231 257,791 332,259 315,851 (16,408) 55 Agenda Item #3A. 06 Aug 2020 Page 62 of 94 - - - Police Special Revenue Funds Public Safety Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Beginning Fund Balance 160,596 160,596 166,693 152,227 (14,466) Revenues State Forfeitures 6,273 3,340 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 (601) 913 (1,331) (2,244) Miscellaneous - - - - - Total Revenues 29,089 24,991 35,534 7,147 (28,387) Other Financing Sources 12,429 12,429 - - - Total Resources 202,114 198,016 202,227 159,374 (42,853) OPERATING EXPENSES Contract Services Investigations 3,000 - - - - Communications 5,440 7,843 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 31,322 50,000 25,000 (25,000) CAPITAL OUTLAY Vehicles - - - - - Equipment 23,186 - - - - Total Capital Outlay 23,186 - - - - TRANSFERS To General Fund 5,000 - - - - Total Transfers 5,000 - - - - DIVISION TOTALS 52,966 31,322 50,000 25,000 (25,000) Other Financing Uses - - - Ending Fund Balance 160,596 166,693 152,227 134,374 (17,853) Total Expenses and Fund Balance 213,562.27 198,015.57 202,227 159,374 (42,853) 56 Agenda Item #3A. 06 Aug 2020 Page 63 of 94 Recreation 57 Agenda Item #3A. 06 Aug 2020 Page 64 of 94 Cultural Arts 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 391,261 477,386 484,333 483,542 (791) Total Revenues 391,261 477,386 484,333 483,542 (791) Expenses: Programs & Special Events 391,261 477,386 484,333 483,542 (791) Total Expenses 391,261 477,386 484,333 483,542 (791) Resource Allocation: Personnel Services 263,193 304,787 297,913 289,172 (8,741) Operating Expenses 155,925 170,011 186,420 194,370 7,950 Capital Outlay 42,409 2,589 000 Debt Service 0 000 Transfers 00000 Total Resource Allocation: 461,528 477,386 484,333 483,542 (791) Summary of Authorized Positions 2019-2020 2020-2021 Cultural Arts and Recretaion Director of Cultural Arts and Recreation 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 Total Cultural Arts and Recreation 5.00 5.00 58 Agenda Item #3A. 06 Aug 2020 Page 65 of 94 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 182,336 205,506 211,225 235,531 24,306 Overtime 5,419 5,206 7,000 7,000 - Special Pay 3,395 2,550 2,400 - (2,400) Sub-Total 188,415 213,262 220,625 242,531 21,906 Benefits FICA 14,063 15,761 16,878 18,554 1,676 Pension 47,950 34,904 33,606 1,283 (32,323) Health and Life Insurance 22,407 21,714 20,727 20,727 - Worker and Unemploy Comp 5,001 19,146 6,077 6,077 - Sub-Total 74,778 91,525 77,288 46,641 (30,647) Total Wages and Benefits 263,193 304,787 297,913 289,172 (8,741) OPERATING EXPENSES Professional Services 105 315 - - - Contract Services 21,186 32,379 20,200 24,000 3,800 Local Travel 149 189 300 400 100 Communications 7,714 6,638 10,000 11,000 1,000 Postage 28 - 150 150 - Utilities 17,707 15,064 16,500 18,500 2,000 Rentals and Leases 3,492 5,776 9,000 9,000 - Insurance - - - - Repairs and Maintenance 10,265 5,332 4,650 3,500 (1,150) Printing and Publishing 64 - - - - Advertising and Promotions - - - - Other Current Charges 32,504 33,426 37,700 37,700 - Office Supplies 300 707 1,000 1,000 - Operating Supplies 18,440 26,025 29,300 31,500 2,200 Books, Training, Memberships 1,136 1,449 3,320 3,320 - Grants & Aid to Other Organizations 42,835 42,711 54,300 54,300 - Total Operating Expenses 155,925 170,011 186,420 194,370 7,950 CAPITAL OUTLAY Land - - - - - Buildings 42,409 2,589 - - - Infrastructure Improvements - - - - - Vehicles - - Equipment - - - - - Total Capital Outlay 42,409 2,589 - - - DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 391,261 477,386 484,333 483,542 (791) 59 Agenda Item #3A. 06 Aug 2020 Page 66 of 94 Public Works 60 Agenda Item #3A. 06 Aug 2020 Page 67 of 94 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 1,500,601 1,802,983 2,044,980 2,004,426 (40,554) Local Option Gas Taxes 474,419 505,136 499,642 445,296 (54,346) Sanitation Utility 1,942,122 3,068,601 1,924,624 1,923,702 (922) Storm Water Utility 1,168,665 1,123,439 2,992,326 2,681,469 (310,857) Total Revenues 5,085,806 6,500,159 7,461,572 7,054,893 (406,679) Expenses: Public Works Admin.353,687 427,275 543,026 580,503 37,477 Street and Road Maint.885,782 1,111,720 1,202,864 1,116,833 (86,031) Local Option Gas Tax 513,684 448,010 704,623 737,843 33,220 Sanitation Utility 1,639,204 1,708,523 1,931,668 2,094,525 162,857 Storm Water Utility 1,334,588 1,450,776 4,313,018 3,954,724 (358,293) Fleet Maintenance 261,132 263,988 299,090 307,090 8,000 Park Maintenance 726,648 897,146 927,723 869,797 (57,926) Landscape Improvements 27,908 55,236 51,307 85,158 33,851 Total Expenses 5,742,635 6,362,674 9,973,319 9,746,473 (226,845) Resource Allocation: Personnel Services 1,368,230 1,671,237 1,843,045 1,588,726 (254,319) Operating Expenses 1,979,032 2,198,162 2,074,303 2,295,843 221,540 Capital Outlay 654,659 382,217 2,891,839 2,497,338 (394,501) Debt Service 47,547 157,950 187,522 186,979 (543) Transfers 265,968 19,024 725,717 942,084 216,367 Total Resource Allocation:4,315,436 4,428,589 7,722,426 7,510,970 (211,456) 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 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 Landscape Improvements Landscape and Park Maintenance Worker 1.00 1.00 Park Maintenance and Improvements Park Maintenance Division Chief 1.00 1.00 Park Ranger 6.00 6.00 Storm Water Maintenance Crew Chief 0.50 0.50 Heavy Equipment Operator 1.90 1.90 General Maintenance Worker 2.75 2.75 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 26.80 26.80 61 Agenda Item #3A. 06 Aug 2020 Page 68 of 94 - - - 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 206,389 230,650 275,968 290,761 14,793 Overtime 530 1,962 500 500 - Special Pay 1,568 3,844 4,500 3,152 (1,348) Sub-Total 205,034 236,457 280,968 294,413 13,445 Benefits FICA 15,599 17,656 21,495 23,166 1,671 Pension 80,400 96,419 98,609 38,670 (59,939) Health and Life Insurance 30,811 33,084 65,243 65,243 - Worker and Unemploy Comp (111) 1,760 4,331 4,331 - Sub-Total 121,438 148,919 189,678 131,410 (58,268) Total Wages and Benefits 326,472 385,375 470,646 425,823 (44,823) OPERATING EXPENSES Professional Services 6,353 8,647 20,000 105,000 85,000 Contract Services 425 3,341 5,100 5,100 - Local Travel 211 244 700 1,000 300 Communications 9,639 10,072 11,280 11,780 500 Postage 5 - 100 100 - Utilities - - - - Rentals and Leases - - - - - Insurance - - - - Repairs and Maintenance 1,175 2,005 6,700 2,700 (4,000) Printing and Publishing 557 285 1,000 1,000 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 2,704 2,899 3,000 4,000 1,000 Operating Supplies 8,624 8,783 9,000 9,500 500 Books, Training, Memberships 692 1,186 4,500 4,500 - Total Operating Expenses 27,215 37,461 61,380 144,680 83,300 CAPITAL OUTLAY Land - - - - Buildings - - - - - Infrastructure Improvements - - - - Vehicles - - - - Computer Equipment - 4,439 11,000 10,000 (1,000) Total Capital Outlay - 4,439 11,000 10,000 (1,000) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 353,687 427,275 543,026 580,503 37,477 62 Agenda Item #3A. 06 Aug 2020 Page 69 of 94 - - - 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 201,025 234,781 316,990 263,613 (53,377) Overtime 712 8,293 1,000 5,000 4,000 Special Pay 4,227 4,062 1,500 1,500 - Sub-Total 205,963 247,136 319,490 270,113 (49,377) Benefits FICA 14,612 17,954 24,441 20,664 (3,777) Pension 78,069 95,271 82,469 67,432 (15,037) Health and Life Insurance 59,854 57,029 72,936 72,936 - Worker and Unemploy Comp 14,020 16,883 17,998 17,998 - Sub-Total 157,753 187,137 197,844 179,030 (18,814) Total Wages and Benefits 363,716 434,272 517,334 449,143 (68,191) OPERATING EXPENSES Professional Services 401 3,397 25,500 50,500 25,000 Contract Services 209,554 261,256 234,640 335,640 101,000 Local Travel 643 175 - - - Town Center Maintenance - - - - - Transportation, Postage 14 56 - - Communications 961 1,844 2,600 2,600 - Utilities 141,337 136,926 155,000 155,000 - Rentals and Leases 2,898 7,061 12,500 14,500 2,000 Insurance - - - - Repairs and Maintenance 475 78 1,500 - (1,500) Printing and Publishing 3,189 347 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - 250 250 - Operating Supplies 100,271 120,845 91,400 104,200 12,800 Books, Training, Memberships - 1,453 3,500 3,500 - Mosquito Control 225 3,025 6,000 - (6,000) Total Operating Expenses 459,967 536,463 534,390 667,690 133,300 CAPITAL OUTLAY Land - - - - Infrastructure Improvements 54,900 95,870 15,000 - (15,000) Vehicles 23,738 70,000 - (70,000) Computer Equipment - - - - Equipment 7,200 21,377 66,140 - (66,140) Total Capital Outlay 62,100 140,985 151,140 - (151,140) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 885,782 1,111,720 1,202,864 1,116,833 (86,031) 63 Agenda Item #3A. 06 Aug 2020 Page 70 of 94 - - - 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 229,277 255,511 277,754 244,098 (33,656) Overtime 4,871 8,762 6,000 6,000 - Special Pay 2,184 4,451 - - - Sub-Total 236,331 268,725 283,754 250,098 (33,656) Benefits FICA 17,465 19,833 21,708 19,133 (2,575) Pension 61,867 56,329 54,430 1,235 (53,195) Health and Life Insurance 51,154 50,615 56,925 56,925 - Worker and Unemploy Comp 8,131 10,189 8,056 8,056 - Sub-Total 138,616 136,966 141,119 85,349 (55,770) Total Wages and Benefits 374,947 405,690 424,873 335,447 (89,426) OPERATING EXPENSES Professional Services 489 6,874 1,430 45,000 43,570 Contract Services 177,668 205,881 284,800 260,800 (24,000) Local Travel 72 - 500 500 - Communications 2,086 2,121 3,500 3,500 - Postage - 18 50 50 - Utilities 60,681 65,910 58,500 58,500 - Rentals and Leases 1,105 4,523 2,500 6,500 4,000 Insurance - - - - Repairs and Maintenance 464 17,650 25,000 17,000 (8,000) Printing and Publishing 1,725 117 500 1,000 500 Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - 200 200 - Operating Supplies 73,362 183,245 98,100 112,100 14,000 Books, Training, Memberships 1,116 1,417 1,200 4,200 3,000 Total Operating Expenses 318,767 487,756 476,280 509,350 33,070 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements - - - - - Vehicles 25,466 26,570 - (26,570) Equipment 7,468 3,700 - 25,000 25,000 Total Capital Outlay 32,934 3,700 26,570 25,000 (1,570) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 726,648 897,146 927,723 869,797 (57,926) 64 Agenda Item #3A. 06 Aug 2020 Page 71 of 94 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 258,272 262,840 295,500 303,500 8,000 Local Travel - - - - Communications 274 240 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 2,586 908 2,200 2,200 - Books, Training, Memberships - - - - Total Operating Expenses 261,132 263,988 299,090 307,090 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 261,132 263,988 299,090 307,090 8,000 65 Agenda Item #3A. 06 Aug 2020 Page 72 of 94 General Fund Landscape Improvements Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 7,468 18,456 - 33,615 33,615 Overtime - 388 - 100 100 Special Pay - 845 - - 0 Sub-Total 7,468 19,690 - 33,715 33,715 Benefits FICA 530 1,495 2,074 2,610 536 Pension - - 13,691 - (13,691) Health and Life Insurance 2,024 2,544 - 11,006 11,006 Worker and Unemploy Comp 518 1,200 192 1,477 1,285 Sub-Total 3,072 5,238 15,957 15,093 (864) Total Wages and Benefits 10,539 24,928 15,957 48,808 32,851 OPERATING EXPENSES Professional Services - 105 2,000 2,000 - Contract Services 10,281 421 10,000 11,000 1,000 Local Travel - - - - - Communications 1 4 600 600 - Postage - - - - - Utilities - - - - - Rentals and Leases - - - - - Insurance - - - - - Repairs and Maintenance - - - - - Printing and Publishing - - - - - Advertising and Promotions - - - - - Other Current Charges - - - - - Office Supplies - - - - - Operating Supplies 7,087 29,778 22,750 22,750 - Books, Training, Memberships - - - - - - - - - Total Operating Expenses 17,369 30,308 35,350 36,350 1,000 CAPITAL OUTLAY Land - - Buildings - - - Infrastructure Improvements - - - Vehicles - - - Equipment - - - Total Capital Outlay 00000 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 27,908 55,236 51,307 85,158 33,851 66 Agenda Item #3A. 06 Aug 2020 Page 73 of 94 - 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 216,480 490,402 547,528 342,547 (204,981) Restricted/Designated - - - - - Beginning Fund Balance 216,480 490,402 547,528 342,547 (204,981) Revenues Local Option Gas Taxes 474,930 486,678 499,642 429,434 (70,208) Interest Earnings (511) 18,458 - 15,862 15,862 Total Revenues 474,419 505,136 499,642 445,296 (54,346) Other Financing Sources Total Resources 690,899 995,538 1,047,170 787,843 (259,327) Expenditures Operating Expenses Professional Services - - - Contract Services 281,384 213,010 - 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 232,300 235,000 234,623 212,843 (21,780) To Storm Water Utility Fund DIVISION TOTALS 513,684 448,010 704,623 737,843 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 1,004,086 995,538 1,047,170 787,843 (259,327) Resource Allocation Personnel Services - - - - - Operating Expenses 281,384 213,010 - 200,000 200,000 Capital Outlay - - - - - Debt Service - - - - - Transfers 232,300 235,000 704,623 537,843 (166,780) Total Resources 513,684 448,010 704,623 737,843 33,220 67 Agenda Item #3A. 06 Aug 2020 Page 74 of 94 Sanitation Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Budget Budget Increase 2017-2018 2018-2019 2019-2020 2020-2021 (Decrease) Restricted 43,841 409,801 427,131 413,720 (13,411) Operating (63,043) 1,279,704 1,286,071 6,367 Beginning Fund Balance 43,841 346,758 1,706,835 1,699,791 (7,044) Revenues Garbage Services 1,848,528 1,848,528 1,846,349 1,879,198 32,849 Interest Earnings (269)(269)- - - Commercial Franchise Fees 71,566 71,566 78,275 44,504 (33,771) Transfer from General Fund 00 - - Disaster Relief Grants 22,297 1,148,776 - Total Revenues 1,942,122 3,068,601 1,924,624 1,923,702 (922) Other Financing Sources - Total Resources 1,985,962 3,415,359 3,631,459 3,623,493 (7,966) Expenditures Sanitation 1,639,204 1,708,523 1,931,668 2,094,525 162,857 DIVISION TOTALS 1,639,204 1,708,523 1,931,668 2,094,525 162,857 Other Financing Uses Restricted 409,801 427,131 413,720 438,735 25,015 Operating (63,043) 1,279,704 1,286,071 1,090,233 (195,838) Ending Fund Balance 346,758 1,706,835 1,699,791 1,528,968 (170,823) Total Expenses and Fund Balance 1,985,963 3,415,359 3,631,459 3,623,493 (7,966) Resource Allocation Personnel Services 55,440 72,032 64,505 32,455 (32,050) Operating Expenses 1,583,764 1,636,491 1,590,376 1,722,486 132,110 Capital Outlay - - - - - Debt Service - - - - - Transfers 258,725 - 276,787 339,584 62,797 Total Resources 1,897,929 1,708,523 1,931,668 2,094,525 162,857 AUTHORIZED PERSONNEL Position 2019-2020 2020-2021 Heavy Equipment Operator 0.40 0.40 68 Agenda Item #3A. 06 Aug 2020 Page 75 of 94 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 16,042 16,522 16,590 21,277 4,687 Overtime 166 284 - - - Special Pay 789 566 - 624 624 Sub-Total 16,997 17,372 16,590 21,901 5,311 Benefits FICA 1,193 1,219 1,271 1,707 436 Pension 31,409 47,625 39,362 1,564 (37,798) Health and Life Insurance 5,171 5,103 6,514 6,515 1 Worker and Unemploy Comp 670 714 768 768 - Sub-Total 38,443 54,660 47,915 10,554 (37,361) Total Wages and Benefits 55,440 72,032 64,505 32,455 (32,050) OPERATING EXPENSES Professional Services 95 39 - - - Contract Services 1,423,355 1,476,090 1,429,800 1,545,000 115,200 Storm Debris Removal 1,423,355 1,476,090 - - - Local Travel - - - - Communications - - - - Postage - - - - Utilities - - - - Rentals and Leases - - - - Insurance 2,241 2,390 2,000 2,000 - Repairs and Maintenance 5,798 5,697 6,300 6,300 - Printing and Publishing - - - - - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies - - - - Operating Supplies - - - - Books, Training, Memberships - - - - Internal Service Charges 152,276 152,276 152,276 169,186 16,910 Total Operating Expenses 3,007,119 3,112,581 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 258,725 - 276,787 339,584 62,797 To - - To - - Total Transfers 236,626 - 276,787 339,584 62,797 DIVISION TOTALS 3,299,185 3,184,613 1,931,668 2,094,525 162,857 69 Agenda Item #3A. 06 Aug 2020 Page 76 of 94 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 344,947 368,049 385,602 395,936 10,334 Operating 3,357,917 3,523,893 3,179,003 1,847,977 (1,331,026) Beginning Fund Balance 3,702,864 3,891,942 3,564,605 2,243,913 (1,320,692) Revenues Storm Water Fees 886,349 894,373 894,998 894,998 - Interest Earnings (2,684) 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 285,000 200,000 285,000 285,000 - From Gas Tax Fund - - - - - Total Revenues 1,168,665 1,123,439 2,992,326 2,681,469 (310,857) Other Financing Sources Total Resources 4,871,529 5,015,381 6,556,931 4,925,382 (1,631,549) Expenditures Storm Water Utility 1,334,588 1,450,776 4,313,018 3,954,724 (358,293) DIVISION TOTALS 1,334,588 1,450,776 4,313,018 3,954,724 (358,293) Other Financing Uses - Restricted 368,049 385,602 395,936 404,581 8,645 Operating 3,523,893 3,179,003 1,847,977 566,078 (1,281,900) Ending Fund Balance 3,891,942 3,564,605 2,243,913 970,658 (1,273,255) Total Expenses and Fund Balance 4,980,006 5,015,381 6,556,931 4,925,382 (1,631,548) Resource Allocation Personnel Services 237,115 348,939 349,730 297,050 (52,680) Operating Expenses 395,268 561,670 483,927 573,357 89,430 Capital Outlay 654,659 382,217 2,891,839 2,497,338 (394,500) Debt Service 47,547 157,950 187,522 186,979 (543) Transfers - - 400,000 400,000 - Total Resources 1,334,588 1,450,776 4,313,018 3,954,724 (358,293) 70 Agenda Item #3A. 06 Aug 2020 Page 77 of 94 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 140,052 194,672 212,026 154,338 (57,688) Overtime 1,563 6,943 5,000 5,000 - Special Pay 12,973 11,257 2,600 9,004 6,404 Sub-Total 154,589 212,872 219,626 168,342 (51,284) Benefits FICA 10,904 15,313 14,947 12,879 (2,068) Pension 29,809 69,799 58,561 58,733 172 Health and Life Insurance 32,977 38,346 44,236 44,736 500 Worker and Unemploy Comp 9,076 12,610 12,360 12,360 - Sub-Total 82,765 136,067 130,104 128,708 (1,396) Total Wages and Benefits 237,354 348,939 349,730 297,050 (52,680) OPERATING EXPENSES Professional Services 31,054 111,747 41,950 41,950 - Contract Services 134,970 207,304 187,610 187,610 - Local Travel - - - - Communications 1,890 1,602 2,000 2,000 - Postage - - - - - Utilities - - - - Rentals and Leases 986 - 2,450 39,288 36,838 Insurance 24,982 16,904 16,183 16,183 - Repairs and Maintenance 3,580 - 3,689 3,689 - Printing and Publishing 595 363 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges 7,859 570 600 600 - Office Supplies - - 300 300 - Operating Supplies 45,324 53,949 59,000 77,000 18,000 Books, Training, Memberships 1,440 6,487 5,900 5,900 - Internal Service Charges 162,745 162,745 162,745 197,337 34,592 Total Operating Expenses 415,425 561,670 483,927 573,357 89,430 CAPITAL OUTLAY Land - - 5,000 5,000 - Capital Lease - - 36,839 36,838 Infrastructure Improvements 419,911 197,281 2,850,000 2,378,000 (472,000) Vehicles 234,749 92,468 - - Equipment 234,749 92,468 - 77,500 77,500 Total Capital Outlay 889,408 382,217 2,891,839 2,497,338 (394,500) DEBT SERVICE Principal 154,050 157,950 161,200 164,450 3,250 Interest 30,124 - 26,322 22,529 (3,793) Other 14,033 - - - - Total Debt Service 198,206 157,950 187,522 186,979 (543) TRANSFERS To General Fund - - - - To Capital Project Fund - - 400,000 400,000 Total Transfers - - 400,000 400,000 - DIVISION TOTALS 1,740,394 1,450,776 4,313,018 3,954,724 (358,293) 71 Agenda Item #3A. 06 Aug 2020 Page 78 of 94 Public Utilities 72 Agenda Item #3A. 06 Aug 2020 Page 79 of 94 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 3,602,572 4,802,359 4,813,112 10,753 Sewer Utility 5,722,265 5,593,496 6,655,867 6,910,779 254,912 Total Revenues 9,363,751 9,196,067 11,458,226 11,723,891 265,665 Expenses: Water Utility Water Plant 675,078 462,264 1,748,286 772,421 (975,865) Water Distribution 756,928 976,987 1,217,841 2,021,643 803,802 Administrative / Non Div.1,352,141 1,474,547 2,451,013 2,459,402 8,389 Total 2,784,148 2,913,798 5,417,140 5,253,466 (163,674) Sewer Utility Sewer Collection 1,518,210 1,227,401 1,030,596 2,130,023 1,136,266 Sewer Treatment 2,145,706 1,669,387 2,686,088 3,036,799 350,711 Administrative / Non Div.2,488,606 2,527,143 3,110,748 3,337,111 226,363 Total 6,152,523 5,423,931 6,827,432 8,503,933 1,713,340 Total Expenses 8,936,670 8,337,729 12,244,572 13,757,399 1,549,666 Resource Allocation: Personnel Services 1,990,426 1,767,237 2,314,541 2,058,391 (256,150) Operating Expenses 2,738,545 3,050,505 3,509,208 4,298,913 789,705 Capital Outlay 1,669,807 805,582 2,327,129 3,118,000 790,871 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 13,757,399 1,549,666 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 73 Agenda Item #3A. 06 Aug 2020 Page 80 of 94 - - - 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 3,927,791 595,228 Operating 4,158,374 4,712,100 5,571,281 4,189,707 (1,381,574) Beginning Fund Balance 7,618,426 8,045,506 8,903,844 8,117,498 (786,346) Revenues Grants 353,245 - 176,897 - (176,897) Inside City Charges 5,044,444 5,133,213 5,368,946 5,637,393 268,447 Outside City Charges 3,046,608 3,076,662 3,339,182 3,537,539 198,357 Cut-in-Fees 31,265 53,160 28,695 34,180 5,485 Service Charges 89,778 87,038 87,379 77,442 (9,937) Delinquent Charges 147,336 125,082 181,372 181,372 - Water / Sewer Connection Charges 12,100 - 5,800 5,800 - Water Cross Connection 5,800 8,300 5,200 5,200 - Water Impact Fees - - - - - Interest Earnings 36,473 (14,863) 37,200 72,150 34,950 Miscellaneous 65,608 64,563 72,815 72,815 - Assessments - - - - - System Development Charges 509,671 654,604 750,000 600,000 (150,000) Financed Charges 21,422 8,309 4,740 - (4,740) Loan Proceeds - - - - Transfers - 1,400,000 1,500,000 - Total Revenues 9,363,751 9,196,067 11,458,226 11,723,891 165,665 Other Financing Sources - - - - - Total Resources 16,982,176 17,241,573 20,362,070 19,841,389 (520,681) Expenditures Water Production 675,078 462,264 1,748,286 772,421 (975,865) Sewer Treatment 2,145,706 1,669,387 2,686,088 3,036,799 350,711 Distribution and Collection 2,275,138 2,204,388 2,248,437 4,151,666 1,940,068 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 13,757,399 1,549,666 Other Financing Uses - - - Restricted 3,333,405 3,332,563 3,927,791 4,041,216 113,425 Operating 4,712,100 5,571,281 4,189,707 2,042,774 (2,146,933) Ending Fund Balance 8,045,506 8,903,844 8,117,498 6,083,990 (2,033,508) Total Expenses and Fund Balance 16,982,176 17,241,573 20,362,070 19,841,389 (520,681) Resource Allocation Personnel Services 1,990,426 1,767,237 2,314,541 2,058,391 (256,150) Operating Expenses 2,738,545 3,050,505 3,509,208 4,298,913 789,705 Capital Outlay 1,669,807 805,582 2,327,129 3,118,000 790,871 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 13,757,399 1,549,666 74 Agenda Item #3A. 06 Aug 2020 Page 81 of 94 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 75 Agenda Item #3A. 06 Aug 2020 Page 82 of 94 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 1,927,035 357,754 Operating Cash 2,803,867 3,726,506 4,417,713 3,445,178 (972,535) Cash Forward 4,440,883 5,298,221 5,986,995 5,372,214 (614,781) Revenues Grants / Loan Proceeds - - - - - Inside City Charges 1,938,924 2,123,247 2,120,059 2,226,062 106,003 Outside City Charges 981,520 994,016 1,084,739 1,143,941 59,202 Cut-in-Fees 31,265 53,160 28,695 34,180 5,485 Service Charges 89,778 87,038 87,379 77,442 (9,937) Delinquent Charges 147,336 125,082 181,372 181,372 - System Development Charges 293,176 154,653 300,000 150,000 (150,000) Water Connection Charges Water Cross Connection 5,800 8,300 5,200 5,200 - Water Impact Fees - Interest Earnings 20,798 (7,487) 22,100 22,100 - Miscellaneous 65,018 64,563 72,815 72,815 - Financed Charges - Loan Proceeds - Transfers 900,000 900,000 Total Revenues 3,641,486 3,602,572 4,802,359 4,813,112 10,753 Other Financing Sources - Total Resources 8,082,369 8,900,793 10,789,354 10,185,326 (604,028) Expenditures Water Plant 675,078 462,264 1,748,286 772,421 (975,865) Water Distribution 756,928 976,987 1,217,841 2,021,643 803,802 Non-Divisional 1,352,141 1,474,547 2,451,013 2,459,402 8,389 DIVISION TOTALS 2,784,148 2,913,798 5,417,140 5,253,466 (163,674) Other Financing Uses - Restricted 1,571,715 1,569,282 1,927,035 1,919,379 (7,656) Operating Cash 3,726,506 4,417,713 3,445,178 3,012,480 (432,698) Ending Cash 5,298,221 5,986,995 5,372,214 4,931,860 (440,354) Total Expenses and Cash 8,082,369 8,900,793 10,789,354 10,185,326 (604,028) Resource Allocation Personnel Services 656,095 497,523 758,860 735,289 (23,571) Operating Expenses 1,122,773 1,300,772 1,632,262 1,581,784 (50,478) Capital Outlay 215,781 202,136 1,272,700 1,137,600 (135,100) 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 5,417,140 5,253,466 (163,674) 76 Agenda Item #3A. 06 Aug 2020 Page 83 of 94 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 619 2,620 2,000 2,000 - Rentals and Leases - - - - Insurance 17,943 49,904 53,271 58,598 5,327 Other Current Charges - - - - - Internal Service Charges 508,655 508,655 642,424 600,011 (42,413) Total Operating Expenses 527,217 561,179 697,695 660,609 (37,086) DEBT SERVICE Utility Revenue Bonds - TD Bank 2014 Principal 414,750 425,250 434,000 442,750 8,750 Interest 81,102 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 34,916 35,869 36,848 37,853 1,005 Interest 14,552 14,010 13,032 12,026 (1,006) Suntrust - 1999 Revenue Refunding Principal - - - - - Interest - - - - - Other Total Debt Service 583,101 556,006 554,747 553,282 (1,465) TRANSFERS To General Fund 203,934 357,362 298,571 345,511 46,940 To Sewer Fund - 900,000 900,000 - Total Transfers 203,934 357,362 1,198,571 1,245,511 46,940 DIVISION TOTALS 1,314,252 1,474,547 2,451,013 2,459,402 8,389 77 Agenda Item #3A. 06 Aug 2020 Page 84 of 94 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 136,746 153,336 121,561 115,262 (6,299) Overtime 3,247 9,550 10,000 10,000 - Special Pay 13,728 4,522 10,000 5,000 (5,000) Sub-Total 153,721 167,407 141,561 130,262 (11,299) Benefits FICA 11,248 12,276 3,832 9,959 6,127 Pension 3,060 (152,813) 49,398 26,555 (22,843) Health and Life Insurance 20,372 20,002 29,111 29,111 - Worker and Unemploy Comp 597 2,455 4,459 4,459 - Sub-Total 35,277 (118,080) 86,800 70,084 (16,716) Total Wages and Benefits 188,998 49,328 228,361 200,346 (28,015) OPERATING EXPENSES Professional Services 7,439 38,796 35,000 81,000 46,000 Contract Services 100,394 114,859 126,500 138,500 12,000 Local Travel - 429 3,000 3,000 - Communications 2,240 2,064 4,750 4,750 - Postage 38 - 200 200 - Utilities 100,854 106,918 109,000 109,000 - Rentals and Leases - 42 400 400 - Insurance - - - - Repairs and Maintenance 15,136 42,612 37,600 85,500 47,900 Printing and Publishing - 85 600 600 - Advertising and Promotions - - - - Other Current Charges 4,600 5,000 5,500 5,500 - Office Supplies 1,471 1,475 1,500 2,000 500 Operating Supplies 32,952 48,002 54,250 56,500 2,250 Books, Training, Memberships 4,999 6,366 8,925 10,925 2,000 Total Operating Expenses 270,124 366,647 387,225 497,875 110,650 CAPITAL OUTLAY Land - - - - Buildings - - - - Infrastructure Improvements 15,918 22,000 984,000 - (984,000) Vehicles - - - Computer Equipment 1,200 1,700 500 Equipment 16,284 24,290 147,500 72,500 (75,000) Total Capital Outlay 32,202 46,290 1,132,700 74,200 (1,058,500) DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 491,324 462,264 1,748,286 772,421 (975,865) 78 Agenda Item #3A. 06 Aug 2020 Page 85 of 94 - - - 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 280,760 235,649 297,135 277,804 (19,331) Overtime 22,922 30,394 40,000 30,000 (10,000) Special Pay 12,559 12,744 6,000 9,752 3,752 Sub-Total 316,242 278,787 343,135 317,556 (25,579) Benefits FICA 22,989 20,633 22,829 24,294 1,465 Pension 89,258 93,899 87,431 115,989 28,558 Health and Life Insurance 56,926 48,077 70,108 70,108 - Worker and Unemploy Comp 9,609 6,799 6,996 6,996 - Sub-Total 178,781 169,408 187,364 217,387 30,023 Total Wages and Benefits 495,023 448,195 530,499 534,943 4,444 OPERATING EXPENSES Professional Services 2,387 2,258 25,500 25,500 - Contract Services 147,061 102,295 215,500 197,500 (18,000) Local Travel 280 1,456 3,200 1,200 (2,000) Communications 4,171 4,170 5,200 3,400 (1,800) Postage - - 20 100 80 Utilities 1,625 1,688 2,300 2,200 (100) Rentals and Leases 2,316 1,656 2,000 2,000 - Insurance - - - - Repairs and Maintenance 39,242 32,136 44,872 42,150 (2,722) Printing and Publishing 1,525 80 1,500 1,500 - Advertising and Promotions - - - - Other Current Charges - - - - Office Supplies 205 559 1,000 1,000 - Operating Supplies 176,657 225,726 241,250 141,750 (99,500) Books, Training, Memberships 550 921 5,000 5,000 - Total Operating Expenses 376,020 372,945 547,342 423,300 (124,042) CAPITAL OUTLAY Land - - - - Computer Equipment 1,478 - 3,400 3,400 Infrastructure Improvements 189,957 103,063 140,000 965,000 825,000 Vehicles 25,099 - 50,000 50,000 Equipment 44,954 27,685 - 45,000 45,000 Total Capital Outlay 236,389 155,847 140,000 1,063,400 923,400 DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To To To Total Transfers - - - - - DIVISION TOTALS 1,107,432 976,987 1,217,841 2,021,643 803,802 79 Agenda Item #3A. 06 Aug 2020 Page 86 of 94 - - 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 2,000,756 237,474 Operating Cash 1,354,508 985,594 1,153,568 744,529 (409,039) Cash Forward 3,177,543 2,747,285 2,916,849 2,745,284 (171,565) Revenues Grant Proceeds 353,245 - 176,897 - (176,897) Inside City Charges 3,037,650 3,009,966 3,248,887 3,411,331 162,444 Outside City Charges 2,065,088 2,082,646 2,254,443 2,393,598 139,155 Sewer Connection Charges 12,100 - 5,800 5,800 - Sewer Assessments - Outfall - - - - - Interest Earnings 15,675 (7,376) 15,100 50,050 34,950 Miscellaneous Revenues 590 - - - - System Development Charges 216,495 499,951 450,000 450,000 - Septic Financing 21,422 8,309 4,740 - (4,740) Loan Proceeds - Transfers in - - 500,000 600,000 100,000 Total Revenues 5,722,265 5,593,496 6,655,867 6,910,779 254,912 Other Financing Sources - Total Resources 8,899,807 8,340,780 9,572,716 9,656,063 83,347 Expenditures Sewer Collection 1,518,210 1,227,401 1,030,596 2,130,023 1,136,266 Sewer Treatment 2,145,706 1,669,387 2,686,088 3,036,799 350,711 Non-Divisional 2,488,606 2,527,143 3,110,748 3,337,111 226,363 DIVISION TOTALS 6,152,523 5,423,931 6,827,432 8,503,933 1,713,340 Other Financing Uses - Restricted 1,761,691 1,763,281 2,000,756 2,121,837 121,081 Operating Cash 985,594 1,153,568 744,529 (969,706) (1,714,235) Ending Cash 2,747,285 2,916,849 2,745,284 1,152,130 (1,593,154) Total Expenses and Cash 8,899,807 8,340,780 9,572,716 9,656,063 120,186 Resource Allocation Personnel Services 1,334,331 1,269,714 1,555,681 1,323,102 (232,579) Operating Expenses 1,615,771 1,749,733 1,876,946 2,717,129 840,183 Capital Outlay 1,454,026 603,446 1,054,429 1,980,400 925,971 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 6,790,593 8,503,933 1,713,340 80 Agenda Item #3A. 06 Aug 2020 Page 87 of 94 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 67,990 138,148 128,321 141,153 12,832 Other Current Charges - - - - - Internal Service Charges 624,796 624,796 678,890 712,656 33,766 Total Operating Expenses 692,786 762,944 807,211 853,809 46,598 DEBT SERVICE Utility Revenue Bonds - TD Bank 2014 Principal 616,200 631,800 644,800 657,800 13,000 Interest 120,493 120,160 105,288 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 323,342 333,575 344,132 355,022 10,890 Interest 184,803 178,378 167,822 156,932 (10,890) Other - - - - - Suntrust - 1999 Revenue Refunding Principal - - - - - Interest - - - - - Other Total Debt Service 1,300,969 1,263,913 1,262,042 1,259,867 (2,175) TRANSFERS To General Fund 440,286 500,286 441,495 488,435 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 440,286 500,286 1,041,495 1,223,435 181,940 DIVISION TOTALS 2,434,041 2,527,143 3,110,748 3,337,111 226,363 81 Agenda Item #3A. 06 Aug 2020 Page 88 of 94 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 212,625 183,446 234,055 179,212 (54,843) Overtime 7,899 9,609 10,000 10,000 - Special Pay 10,693 8,844 13,390 3,251 (10,139) Sub-Total 231,217 201,898 257,445 192,463 (64,982) Benefits FICA 16,923 14,620 14,582 13,959 (623) Pension 70,479 57,898 52,873 62,998 10,125 Health and Life Insurance 40,222 32,571 23,692 23,692 - Worker and Unemploy Comp 5,470 4,265 5,611 5,611 - Sub-Total 133,094 109,354 96,758 106,260 9,502 Total Wages and Benefits 364,311 311,252 354,203 298,723 (55,480) OPERATING EXPENSES Professional Services 24,751 4,231 32,500 65,500 33,000 Contract Services 225,770 176,184 171,500 208,500 37,000 Local Travel 1,915 1,768 2,000 2,000 - Communications 3,203 3,871 4,100 2,500 (1,600) Postage 17 75 45 50 5 Utilities 61,884 59,757 67,000 67,000 - Rentals and Leases 289 10,627 500 500 - Insurance - - - - - Repairs and Maintenance 25,074 60,359 57,880 491,000 433,120 Printing and Publishing 23 177 800 800 - Advertising and Promotions - - - - - Other Current Charges 500 - - - - Office Supplies - - - - - Operating Supplies 32,175 39,532 49,750 48,000 (1,750) Books, Training, Memberships 416 175 2,750 2,750 - - - Total Operating Expenses 376,017 356,758 388,825 888,600 499,775 CAPITAL OUTLAY Land - - - - Computer Equipment 1,200 1,700 500 Infrastructure Improvements 348,486 400,249 191,000 841,000 650,000 Capital Lease - - - Vehicles - - - Equipment 167,272 122,304 58,529 100,000 41,471 Total Capital Outlay 515,757 522,553 250,729 942,700 691,971 DEBT SERVICE Principal - 31,530 31,531 Interest 3,391 5,307 5,308 Other - - - Total Debt Service 3,391 36,838 36,839 - - TRANSFERS To Total Transfers - - - - - DIVISION TOTALS 1,259,477 1,227,401 1,030,596 2,130,023 1,136,266 82 Agenda Item #3A. 06 Aug 2020 Page 89 of 94 - 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 528,047 471,995 670,303 582,050 (88,253) Overtime 16,242 23,213 23,000 18,000 (5,000) Special Pay 17,713 1,265 18,055 23,393 5,338 Sub-Total 562,002 496,472 711,358 623,443 (87,915) Benefits FICA 42,525 37,723 48,080 47,694 (386) Pension 289,673 313,502 292,580 203,782 (88,798) Health and Life Insurance 91,046 89,048 102,415 102,415 - Worker and Unemploy Comp 22,732 21,716 47,045 47,045 - Sub-Total 393,285 461,990 490,120 400,936 (89,184) Total Wages and Benefits 955,288 958,462 1,201,478 1,024,379 (177,099) OPERATING EXPENSES Professional Services 9,257 20,121 77,000 127,000 50,000 Contract Services 130,235 184,617 114,000 229,000 115,000 Local Travel 285 74 500 500 - Communications 5,236 4,148 5,560 3,320 (2,240) Postage 181 196 1,500 500 (1,000) Utilities 183,994 184,166 223,000 212,000 (11,000) Rentals and Leases 1,305 906 1,750 1,000 (750) Insurance - - - - Repairs and Maintenance 49,980 84,904 62,300 210,300 148,000 Printing and Publishing 386 746 1,200 500 (700) Advertising and Promotions - - - - Other Current Charges 6,350 11,250 8,600 7,600 (1,000) Office Supplies 1,203 477 1,500 1,000 (500) Operating Supplies 157,019 134,538 174,500 173,500 (1,000) Books, Training, Memberships 5,413 3,889 9,500 8,500 (1,000) Total Operating Expenses 550,845 630,032 680,910 974,720 293,810 CAPITAL OUTLAY Land - - - - Computer Equipment 1,200 1,700 500 Infrastructure Improvements 366,008 21,362 775,000 1,000,000 225,000 Vehicles 18,570 - - - Equipment 21,845 40,961 27,500 36,000 8,500 Total Capital Outlay 387,853 80,893 803,700 1,037,700 234,000 DEBT SERVICE Principal - - - Interest - - - Other - - - Total Debt Service - - - - - TRANSFERS To To Total Transfers - - - - - DIVISION TOTALS 1,893,986 1,669,387 2,686,088 3,036,799 350,711 83 Agenda Item #3A. 06 Aug 2020 Page 90 of 94 Pension 84 Agenda Item #3A. 06 Aug 2020 Page 91 of 94 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 3,090,892 2,225,129 2,314,519 2,338,639 24,120 Police Pension 1,280,878 1,068,528 1,911,429 1,652,027 (259,402) Total Revenues 4,371,770 3,293,657 4,225,948 3,990,666 (235,282) Expenses: General Pension 1,608,681 1,443,869 1,447,392 1,405,767 (41,625) Police Pension 705,788 1,225,223 870,864 854,801 (16,063) Total Expenses 2,314,469 2,669,092 2,318,256 2,260,568 (57,688) Resource Allocation: Personnel Services 00000 Operating Expenses 2,314,469 2,669,092 2,318,256 2,260,568 (57,688) Capital Outlay 00000 Debt Service 00000 Transfers 00000 Total Resource Allocation: 2,314,469 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 85 Agenda Item #3A. 06 Aug 2020 Page 92 of 94 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 18,008,366 18,789,626 19,656,753 867,127 Revenues Earnings on Investments 1,641,237 692,905 767,807 991,491 223,684 Employer Contributions 1,332,119 1,424,479 1,424,479 1,248,604 (175,875) Employee Contributions 117,536 107,745 122,233 98,544 (23,689) Other - - - - - Total Revenues 3,090,892 2,225,129 2,314,519 2,338,639 24,120 Other Financing Sources Total Resources 19,617,047 20,233,495 21,104,145 21,995,392 891,247 Expenditures Benefits Paid Retirement Benefits 1,481,923 1,327,161 1,311,645 1,261,081 (50,564) Contribution Refunds 19,533 - 15,000 15,000 - Subtotal 1,501,456 1,327,161 1,326,645 1,276,081 (50,564) Operating Expenses Professional Services 96,523 102,407 101,700 109,382 7,682 Contract Services - - - - - Insurance 3,182 4,141 4,188 4,188 - Printing 48 50 50 50 - Office Supplies - - - - - Books, Training - 300 5,000 5,000 - Internal Service Charges 7,472 9,809 9,809 11,066 1,257 Subtotal 107,225 116,708 120,747 129,686 8,939 DIVISION TOTALS 1,608,681 1,443,869 1,447,392 1,405,767 (41,625) Other Financing Uses Ending Cash 18,008,366 18,789,626 19,656,753 20,589,625 932,872 Total Expenses and Cash 19,617,047 20,233,495 21,104,145 21,995,392 891,247 Resource Allocation Personnel Services Operating Expenses 1,608,681 1,443,869 1,447,392 1,405,767 (41,625) Capital Outlay Debt Service Transfers Total Resources 1,608,681 1,443,869 1,447,392 1,405,767 (41,625) 86 Agenda Item #3A. 06 Aug 2020 Page 93 of 94 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 10,048,444 9,891,749 10,932,314 1,040,565 Revenues Insurance Premium Tax Sec 185 236,772 - 132,844 132,844 - Earnings on Investments 57,829 99,799 732,749 499,156 (233,593) Employer Contributions 854,780 826,705 913,002 871,750 (41,252) Employee Contributions 131,498 142,024 132,834 148,277 15,443 Other - - - - - Total Revenues 1,280,878 1,068,528 1,911,429 1,652,027 (259,402) Other Financing Sources Total Resources 10,754,232 11,116,972 11,803,178 12,584,341 781,163 Expenditures Benefits Paid Retirement Benefits 675,968 1,098,843 762,003 762,003 - Contribution Refunds 14,720 44,934 15,000 15,000 - Subtotal 643,872 1,143,777 777,003 777,003 - Operating Expenses Professional Services 56,010 71,650 81,500 65,000 (16,500) Contractual Services - - - - - Insurance 2,642 3,439 3,477 3,477 - Printing 16 17 12 12 - Office Supplies - - - - - Books, Training - 970 3,500 3,500 - Internal Service Charges 3,248 5,372 5,372 5,809 437 Subtotal 61,916 81,447 93,861 77,798 (16,063) Transfers DIVISION TOTALS 705,788 1,225,223 870,864 854,801 (16,063) Other Financing Uses Ending Cash 10,048,444 9,891,749 10,932,314 11,729,540 797,226 Total Expenses and Cash 10,754,232 11,116,972 11,803,178 12,584,341 781,163 Resource Allocation Personnel Services Operating Expenses 705,788 1,225,223 870,864 854,801 (16,063) Capital Outlay Debt Service Transfers Total Resources 705,788 1,225,223 870,864 854,801 (16,063) 87 Agenda Item #3A. 06 Aug 2020 Page 94 of 94