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2021 - 2022 Annual BudgetCity of Atl antic Beach | Budget Book 2022 Page 1 City of Atlantic Beach CITY OF ATLANTIC BEACH FY2022 BUDGET Adopted version Last updated 09/28/21 City of Atl antic Beach | Budget Book 2022 Page 2 TABLE OF CONTENTS ....................................................................................................................................................................................................................................................... ............................................................................................................................................................................................................................................................................................................................................ 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Introduction 4 Budget Message 5 History of City 7 Demographics 9 Organization Chart 14 Fund Structure 15 Basis of Budgeting 17 Budget Process 18 Financial Policies 19 Property Values and Ad Valorem Taxes 20 Budget Overview 25 Strategic Priorities 26 Personnel Changes 28 Fund Summaries 29 All Funds Summary 30 General Fund 41 Comm Dev Block Grant Fund 48 Pay For Parking Rev Fund 49 Tree Protection Fund 54 Convention Dev Tax Fund 55 Local Option Gas Tax Fund 56 Better Jax 1/2 Ct Sale Tx 60 Fl Contraband Forfeit Fd 63 Court Cost Training Fund 64 Radio Communication Fund 65 Community Redevelopment 66 Debt Service Fund 67 Capital Projects Fund 69 Water Fund 74 Sewer Fund 79 Water-System Dev-Sdc-Fees 84 Sewer-System Dev-Sdc-Fees 85 Sanitation Fund 86 Building Code Enforcement Fund 92 Storm Water Drainage Fund 96 Pension Trust Fd-General 101 Pension Trust Fund-Police 105 Departments 109 City Commission 110 City Manager 114 City Clerk 117 Finance 122 Information Technology 128 Human Resources 132 City Attorney 136 Planning and Community Development 139 General Government 148 Public Safety 157 Public Works 183 Recreation and Cultural Arts 211 Public Utilities 218 Building Department 247 Pension 250 Capital Improvements 255 FY2022 Capital Projects 256 City of Atl antic Beach | Budget Book 2022 Page 3 ............................................................................................................................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................................................................................................................ ....................................................................................................................................................................................................................................................... ............................................................................................................................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................................................................................................................ ....................................................................................................................................................................................................................................................... ............................................................................................................................................................................................................................................................................................................................................ ....................................................................................................................................................................................................................................................... ............................................................................................................................................................................................................................................................................................................................................ FY2022 259 Multi-year plan 260 Public Works Capital Improvements Plan 261 Public Utilities Capital Improvement Plan 262 Debt 263 Government-wide Debt 264 Debt by Type Overview 266 Long Range Financial Plan 269 Until Fiscal Year 2030 270 Appendix 282 Glossary 283 City of Atl antic Beach | Budget Book 2022 Page 4 INTRODUCTION City of Atl antic Beach | Budget Book 2022 Page 5 Budget Message Shane Corbin To: Mayor and City Commissioners From: Shane Corbin, City Manager Date: September 22, 2021 Subject: FY2022 Proposed Budget I am pleased to present the proposed budget for the fiscal year ending September 30, 2022 (FY2022). The new format of the budget will make it easier to navigate through the budget, and the online version is more interactive. The proposed budget has been prepared using an unchanged millage rate of $3.2285 per $1,000 of assessed taxable value, which is 34.63% lower than the statewide average. Highlights of the proposed FY2022 budget are as follows: The City’s total proposed budget is $54,640,926. The budget is $11,554,295 or 26.8% higher than the current year. The investment in infrastructure projects is the main contributing factor for the increase. A portion of this investment is offset by funding from grants and funds from the American Rescue Plan Act. The General Fund’s proposed budget is $16,705,519. Revenues increased by 8.1% over the current year, while expenditures increased 2.8%. Property taxes represent 42% of the General Fund revenues. The Public Safety function, which includes Police and Fire, is 45.3% of the expenditure. A homeowner in Atlantic Beach with a home value of the median $362,300 with a homestead exemption of $50,000 will pay approximately $5,448 in property taxes. The portion for Atlantic Beach is approximately $1,008 or 18.5%. The total assessed value of property in Atlantic Beach increased by $106,668,956 or 5.2% over last year. This includes $20,171,780 in new construction. For the second year in a row, this budget does not appropriate any funds from the General Fund fund balance. We have budgeted to add approximately $45,000 to the Fund balance at year-end. The City's Fund Balance policy states that the Fund Balance will have at least 25% of budgeted expenditures but no more than 50% of budgeted expenditures. The General Fund fund balance at the end of Fiscal Year 2022 is projected to be 45.8% of budgeted expenditures. Capital Outlay As indicated above, there is a substantial investment in water, sewer, and storm water infrastructure which is necessary in order to maintain as well as increase our capacity to provide drinking water and sanitary sewer, as well as mitigate flooding issues. The City is receiving funding from the American Rescue Plan Act which has very specific eligible uses. The funds will be used in FY22 to fund some of the projects in the Water, Sewer and Stormwater utility funds. While the infrastructure capital outlay in the utilities fund is a substantial portion of the increase in the budget, another large project will finally begin and that is the Donner Road Improvements. This encompasses not only improving the road, but the water, sewer and stormwater components as well. City of Atl antic Beach | Budget Book 2022 Page 6 Other capital outlays such as equipment and vehicles did not have a large increase over the current year. Since our last workshop, two vehicles have been removed from the General Fund budget as they were able to be purchased in the current year. Personnel The FY2022 budget includes a 3% increase in wages for all employees except police officers. They have requested a pay adjustment in order to remain competitive with surrounding agencies. Atlantic Beach, like other agencies, is finding it challenging to recruit and retain officers. The requested increase has been included in the proposed budget. Other personnel changes include: Two additional police officers to aid in agency coverage with the required training and other absences. Additional Park Ranger to assist with park maintenance New Budget Format You may have noticed that FY2022's budget looks different than in previous years. This is due to the implantation of ClearGov, which is a budgeting tool that not only helps build the budget but also automatically prepares the budget book as the budget is being prepared. In addition to the “PDF” version, there is also an interactive online version. City of Atl antic Beach | Budget Book 2022 Page 7 History of City Atlantic Beach was a small seaside community around 1900 when Henry Flagler, builder of the Florida East Coast Railway, built the Mayport branch of the railway and erected a station just north of the former Atlantic Beach City Hall (Now Adele Grage Cultural Center). Entrance to Town Center (http://www.coab.us/16/History) The Continental Hotel, with approximately 300 rooms, was built soon thereafter on a tract of land lying between the depot and the beach. The land surrounding the hotel was subdivided and sold for summer homes. Promotional activities to attract tourists included auto races on the beach and air shows and the area experienced considerable growth. In 1913, the railroad sold most of the land to the Atlantic Beach Corporation, headed by Ernest R. Beckett, which began paving streets, installing lights and water and sewer lines. However, during World War I, people were afraid to come to the coast and the Atlantic Beach Corporation went into bankruptcy. After the war, land began to sell again and the settlement began to grow. The Town of Atlantic Beach was incorporated in 1926 and the Governor appointed Harcourt Bull, Sr., as the first Mayor. A tract of land was purchased from the railroad and was developed as the Town Park and became the site of the first Town Hall. The building burned down in 1931 and a new Town Hall was built in 1932 at 716 Ocean Boulevard. The first Charter was adopted in 1929, and in addition to the Charter officials, the town had one additional employee. The town continued to grow and by 1940 there were 38 employees and a taxable value, after the homestead exemptions of $1 million dollars. A new Charter was adopted in 1957 making Atlantic Beach a city. With the opening of the Mayport Naval Station in the 1940’s and the construction of the Matthews Bridge in the mid 1950’s, the area became ready for development. Atlantic Beach was getting its water from a private water plant under lease, which was inadequate for both domestic and fire use. With an annual budget of approximately $100,000, funds were not available for major capital improvements. The citizens of Atlantic Beach approved the issuance of water revenue bonds and a two million gallon per day water plant was constructed. In 1957 and 1958 the Atlantic Beach water system received the Florida State Board of Health Merit Award for the best operated primary water treatment plant for cities under 10,000 population in the state. During that time, the city embarked on “Operation Bootstrap,” and within the next few years, with additional funds from a general obligation bond, the city constructed a sewer plant with the necessary lift stations and outfall lines, built a fire station, purchased 750 gallon per minute custom pumper and added three paid firemen to staff the station twenty-four hours a day. An air conditioned jail and police station with a radio system was constructed, the city purchased two new compaction garbage trucks and provided daily garbage collection, acquired a new city yard and constructed a storeroom and garage, paved streets and installed street lights. Adele Grage Cul tural Center City of Atl antic Beach | Budget Book 2022 Page 8 The city boundaries were extended in 1987 by annexation of the Seminole Beach area to the north and again in 1996 by extending the westerly boundary to the Intracoastal Waterway. The city is approximately three square miles in area and has almost two miles of ocean beach. The old fire station has been replaced by a public safety building located at 850 Seminole Road. The city maintains its own Police Department, and fire and emergency services are now provided by the City of Jacksonville from the 850 Seminole Road location. In 1991, the city administrative offices moved to a new city hall located at 800 Seminole Road. Soon after this, the old city hall was turned into a community center and named the Adele Grage Community Center in honor of longtime City Clerk, Adele Grage, and came under the jurisdiction of the Parks and Recreation Department. Various community groups and organizations used the building for meetings and social activities. In 1993, the City Commission authorized the Atlantic Beach Experimental Theater (ABET) to use the former commission chambers and adjoining offices for a community theater. In 2002 a major renovation was completed and community rooms, a resource center, gallery, verandas and new restrooms were added. The building was renamed the Adele Grage Cultural Center and fulfilled the need for a facility capable of meeting the cultural and community needs of a growing and culturally enlightened population. Fundraisers were held and public and private donations paid for much of the renovation. In 2001, members of Beaches Habitat for Humanity constructed Jordan Park Community Center located at 1671 Francis Avenue with city-supplied building materials in exchange for permanent office space in the building. Much of the development in the city has been residential, with single-family homes accounting for most of the developed land areas. The city is nearing build-out with less than 10% of the incorporated land area being undeveloped. Atlantic Beach Shoreline The city has a commission-manager form of government with an appointed manager who reports to the four commissioners and a mayor/commissioner. William S. Howell served twenty-seven years as mayor and holds the longest tenure, a record, which may remain unbroken since, in 1991, the city commission established term limits for elected officials. Recent city commissions have recognized the need to acquire land to be developed for recreational purposes while a few large tracts of land were still available. In 1994, the city acquired approximately eight acres on the Intracoastal Waterway and with the use of grant funds, developed Tideviews Preserve as a passive park with trails, a boardwalk for viewing wildlife, canoe launch and picnic areas. In 1998, the City of Atlantic Beach, in a joint venture with the City of Jacksonville, acquired a twenty-seven acre island now known as Dutton Island Preserve. The City of Atlantic Beach’s portion of the purchase price was paid from Florida Barge Canal funds and no Atlantic Beach tax money was used for the purchase. The island is experiencing on-going development as a nature park to include trails, a floating dock for launching kayaks and canoes, a fishing pier, camping sites and pavilions. Residents may now enjoy more than sixty-five acres of parkland. Today, Atlantic Beach is a mostly residential community whose approximately 14,000 citizens enjoy an enviable quality of life. City of Atl antic Beach | Budget Book 2022 Page 9 Population Overview TOTAL POPULATION 13,575 + 1.3% vs. 2018 Growth Rank177OUT OF 413 Municipalities in Florida * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census 1 9 9 0 1 9 9 1 1 9 9 2 1 9 9 3 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0 2 0 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 11,500 12,000 12,500 13,000 13,500 14,000 DAYTIME POPULATION10,805 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census City of Atl antic Beach | Budget Book 2022 Page 10 POPULATION BY AGE GROUP Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Atl antic Beach | Budget Book 2022 Page 11 Household Analysis TOTAL HOUSEHOLDS6,005 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census FAMILY HOUSEHOLDS 42% 9 % L OWE R T HA N S TAT E AV E R AGE MARRIED COUPLES 5% 2 1 % L OWE R THA N S TAT E AV E R A GE SINGLES 6% 1 3% HI GHE R T HA N S TAT E AV E RAGE SENIOR LIVING ALONE 20% 2 5% HI GHE R T HAN S TATE AV E R A GE City of Atl antic Beach | Budget Book 2022 Page 12 Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. HOUSEHOLD INCOME * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census Over $200,000 $150,000 to $200,000 $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 - $75,000 $25,000 - $50,000 Below $25,000 ABOVE $200,00013% 1 2 1 % HI GHE R T HA N S TAT E AV E RAGE MEDIAN INCOME$78,059 40 % HI GHE R THA N S TAT E AV E R A GE BELOW $25,00012% 4 3% L OW E R T HA N S TAT E AV E RA GE City of Atl antic Beach | Budget Book 2022 Page 13 Housing Overview HOME OWNERS VS RENTERS Atlantic Beach 30% RENT 70% OWN State Avg. 35% RENT 65% OWN * Data Source: 2019 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner- occupied housing. * Data Source: 2019 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. 2019 MEDIAN HOME VALUE $362,300 + 2.5% vs 2018 2 0 1 0 2 0 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 HOME VALUE DISTRIBUTION * Data Source: 2019 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. > $1,000,000 $750,000 to $999,999 $500,000 to $749,999 $400,000 to $499,999 $300,000 to $399,999 $250,000 to $299,999 $200,000 to $249,999 $150,000 to $199,999 $100,000 to $149,999 $50,000 to $99,999 < $49,999 City of Atl antic Beach | Budget Book 2022 Page 14 Organization Chart City of Atl antic Beach | Budget Book 2022 Page 15 Fund Structure The basic building block of governmental finance is the "fund". Generally accepted accounting principles (GAAP) provide the following definition of a fund: A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate. City resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Governmental Accounting Standards state that an entity should establish only the minimum number of funds consistent with legal and operating requirements. This is because the use of unnecessary funds for financial reporting purposes can result in inflexibility, undue complexity and inefficient financial administration. Any budgeted fund that represents more than 10% of the total appropriated revenues or expenditures is considered a major fund. The City's fund structure for budgetary purposes is the same for its audited financial statements. All the City's governmental and proprietary funds' budgets are appropriated and legally adopted by Ordinance of the City Commission. The fiduciary funds are excluded as the City does not control the resources that are managed in a trustee or fiduciary capacity. The breakdown of the City's fund structure is as follows: Governmental Fund Types The City reports the following major governmental funds: General Fund - This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The City also reports numerous non-major governmental funds. They are as follows: Tree Replacement Fund - This fund is used to provide funding to ensure compliance with Chapter 23 of the Code of Ordinances governing protected tree and landscaping requirements. Local Option Gas Tax Fund - This fund is used to account for the City's share of the County Gas Tax Revenues to be used in support of capital outlay and maintenance for local roads and drainage systems. Convention Development Tax Fund - This fund is to account for the levy of the local tourist development tax revenue received. Half-Cent Sales Tax (Better Jax) Fund - This fund provides for the collection and spending of the additional half- cent sales tax. Parking Facilities - This fund accounts for paid parking revenue received from the Atlantic Beach side of the Town Center. Law Enforcement Special Revenue Funds-Grants, Training, Forfeiture and Radio Debt Service - This fund accounts for debt service payments for the 2018 Revenue Bond. Capital Projects - This fund accounts for the acquisition or construction of various major projects. Proprietary Fund Types The City reports the following proprietary funds: Water Utility Fund: This fund is used for the activities of water operations, which includes user fees, operations and capital projects. Sewer Utility Fund: This fund is used for the activities of wastewater operations, which include user fees, operations and capital projects. City of Atl antic Beach | Budget Book 2022 Page 16 Sanitation Fund: This fund is used to account for the fees charged and the costs associated with the collection and disposal of refuse. Building Code Enforcement Fund: This fund is used to account for the fees charged for enforcing the Florida Building Code per section 553.80 F.S. Stormwater Fund: This fund accounts for the construction and maintenance of the City's stormwater system. Fiduciary Fund Types The City reports the following fiduciary funds: General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and benefits of the general employees of the City hired prior to September 1, 2008. Police Officers' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and benefits of the police officers of the City. City of Atl antic Beach | Budget Book 2022 Page 17 Basis of Budgeting The budget is adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) with the following exceptions: Advances f rom other funds are presented as revenues. Encumbrances, advances to other funds, and principal on long-term debt of proprietary funds are presented as expenditures or expenses. Depreciation and compensated absences are not budgeted in any funds. The basis of accounting for governmental funds is modif ied accrual. Under the modif ied accrual basis, revenues are recognized when they become susceptible to accrual, i.e. measurable and available to f inance the City's operations. Available refers to collective within the current period or soon enough thereafter to be used to pay liabilities of the current period. An example would be sales tax or state revenue sharing that is measurable but may not be received until after the end of the year. Expenditures (decreases in net f inancial resources) are recognized in the accounting period in which the related fund liabilities are incurred, as long as they are measurable. An exception to this is long-term debt and the long-term portion of accumulated compensated absences which are recognized when due. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as a guide. There are, however, essentially two types of these revenues. In one, monies must be expensed on the specif ic purpose or project before any amounts are paid to the City; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to the purpose of the expenditure and are usually recovable only for failure to comply with prescribed compliance requirements. The resources are reflected as revenues at the time of receipt or earlier if susceptible to accrual. The major utility taxes and f ranchise fees are recorded as revenues when earned. Licenses and permits, f ines and forfeitures, charges for services, and other revenues (except investment earnings) are recorded as revenues when received in cash because they are generally not measurable until actually received. Property taxes are recorded as revenues in the f iscal year levied provided they are collected in the current period or within sixty days thereafter. Investment income is recorded as revenue when it is earned. Special assessments are recorded as revenues only to the extent that individual installments are considered available. The accrual basis of accounting is utilized by proprietary and pension funds. Under the accrual basis, revenues are recognized in the accounting period in which they are earned, if objectively measurable, whether collected sooner or later. Expenses, not expenditures, are recognized when the benef its of cost incurred deemed to have been consumed or expired. Long-term liabilities are accounted for through those funds. Depreciation of f ixed assets (including capital outlay equipment purchased in the operating budget) is recorded in the accounts of these funds as well as on a straight-line basis over their useful lives. City of Atl antic Beach | Budget Book 2022 Page 18 Budget Timeline The budget is dependent upon the ad valorem millage rate, which was primarily established in July and formally adopted in September. The budget is legally adopted via ordinance following two public hearings. The budgets for all appropriated funds are prepared using the same basis of accounting used in the City's audited financial statements; the General Fund, Special Revenue Funds, and Debt Service Fund are budgeted using a modified accrual basis of accounting; an accrual basis is used for Enterprise Funds. May 10, 2021 Department Heads begin submitting their budget requests through the budget module Jun 1, 2021 Preliminary estimate of taxable property values received from the Property Appraiser Jun 18, 2021 Department Directors submit their FY2022 requests including operating, capital outlay and personnel change requests Jul 1, 2021 Duval County Property Appraiser releases Certification of Taxable Value Jul 7, 2021 City Manager begins to hold meetings with department heads to discuss their proposed budget requests Jul 22, 2021 First City Commission budget workshop Aug 4, 2021 Tentative millage due to the Duval County Property Appraiser Aug 12, 2021 Second City Commission Budget workshop held Sep 13, 2021 First budget public hearing; adoption of tentative millage rate Sep 27, 2021 Final Budget Public Hearing; adopt FY2022 budget and millage rate City of Atl antic Beach | Budget Book 2022 Page 19 Financial Policies The following policy statements are the basis of the daily operations of the City of Atlantic Beach. The financial policy statements establish the rules by which the budget is implemented and monitored. Balanced Budget The City of Atlantic Beach will maintain a balanced budget. A budget is balanced when the sum of estimated net revenues and appropriated fund balances are equal to appropriations. The City will strive to balance current expenditures with current revenues. However, it is recognized that this does not always occur. In these instances, the use of "Appropriated Fund Balance" is permitted. This is the process of bringing forward unspent dollars from previous fiscal years' budgets to the current fiscal year's budget. Budget Public Hearings are held to obtain citizen input and to comply with Florida Statute Chapter 200.65 known as TRIM (Truth In Millage). The budget is adopted by ordinance prior to October 1st of each fiscal year. The City Manager may at any time transfer any unencumbered appropriation balance, or portion thereof, between general classifications of expenditures within an office, department or agency. The City Commission may at any time transfer any unencumbered appropriation balance, or portion thereof, from one office, department or agency to another office, department or agency. Fund Balance The fund balance range for the General Fund shall not be less than 25% of budgeted operating expenditures and not more than 50% of budgeted operating expenditures. The Water, Sewer and Stormwater Utility Funds fund balance shall not be less than 25% of operating expenditurs. City of Atl antic Beach | Budget Book 2022 Page 20 Property Value Highlights The gross taxable values for operating purposes rose by $106,668,956 or 5.2%. New construction totaled $20,171,780 Existing property values increased by $95,088,389 or 4.5%. This resulted in total property values (for operating purposes) of $2,138,980,854 in 2021. Taxable Property Values - Last 15 Fiscal Years City of Atl antic Beach | Budget Book 2022 Page 21 Millage Rates The current proposed General Fund operating budget is based on a millage rate of 3.2285. Which is $3.2285 per $1,000 of taxable property value. This rate has been the same since Fiscal Year 2017. The chart below illustrates the millage rate history. The chart following shows the history of the ad valorem tax levied in relation to the amount budgeted. City of Atl antic Beach | Budget Book 2022 Page 22 Ad Valorem Tax Levy and Budget History City of Atl antic Beach | Budget Book 2022 Page 23 Total Tax Bill The City of Atlantic Beach is not the only government entity that levies an ad valorem tax. Within the City of Atlantic Beach, the tax payers will f ind a millage f rom Duval County, Schools (both State Law and Local District levy), Florida Inland Navigation District and the St. Johns River Water Management District. The total tax levy rate is 17.4450 or $17.4450 per $1,000 of taxable value. The chart below illustrates the part of the total millage that the City of Atlantic Beach levies as well as the rest of the levies; as such Duval County and the School Board encompass most of the tax levy. 2022 Total Millage as Proposed DDuuvvaall CCoouunnttyy 88..11551122 Duval County 8.1512 SScchhooooll BBooaarrdd 55..880088 School Board 5.808 AAllttaannttiicc BBeeaacchh 33..22228855 Altantic Beach 3.2285 WWaatteerr MMaannaaggeemmeenntt DDiissccttrriicctt 00..22228877 Water Management Disctrict 0.2287 IInnllaanndd NNaavviiggaattiioonn 00..003322 Inland Navigation 0.032 City of Atl antic Beach | Budget Book 2022 Page 24 Atlantic Beach in Comparison The City of Atlantic Beach continues to have the lowest total millage rate in Duval County. The chart below shows Atlantic Beach in comparison to Jacksonville, Jacksonville Beach, Neptune Beach and the town of Baldwin Values 1188..66999977 18.6997 1188..22114444 18.2144 1177..55885555 17.5855 1177..55110066 17.5106 1177..444455 17.445 Town of Baldwin Jacksonville Beach Neptune Beach Jacksonville Atlantic Beach Summary of 2022 Total Millages City of Atl antic Beach | Budget Book 2022 Page 25 BUDGET OVERVIEW City of Atl antic Beach | Budget Book 2022 Page 26 Strategic Priorities The City Commission of the City of Atlantic Beach established strategic priorities to use as a tool to guide policy and budget decision-making, and to outline strategies to work toward outcomes of significant projects, initiatives, programming and activites which affect many aspects of civic life. These strategic priorities help inform residents, businesses and other stakeholders about what the constituents and other elected officials view as important for the community. LIVABILITY An initiative to improve heal th, education, housing conditions, cul ture and leisure, and other quality-of-life indicators via: Taking part in the assessment of City of Jacksonville’s prospective participation in Blue Zones, a comprehensive community wide well-being improvement initiative to help make healthy choices easier for everyone Providing support to local nonprofits that provide health, wellness, education, recreation and affordable housing services to youth, senior citizens, low-income residents and others Promoting equity and neighborhood identity Advocating/lobbying for workforce housing Solidifying AB’s status as a military- and veteran-friendly community through partnerships and programming, and by serving as an information resource ENVIRONMENTAL LEADERSHIP An initiative validating City of Atlantic Beach's commitment to ecological integrity, resiliency and sustainability via: Advocating a no-net-loss of the tree canopy by planting trees and updating the tree-protection code Establishing a City policy requiring departments to use proven techniques to prevent waste, maximize recycling and decrease the amount of plastic pollution generated by City government Establishing plastic-reduction, reuse and recycling standards for individuals and groups utilizing City facilities and venues Continuing efforts to understand the potential impacts of local sea level rise and work towards improving community resilience Improving the City’s LEED silver-certified community performance score across the five categories -- energy, water, waste, transportation and human experience PLANNING & BUDGETING A financial and infrastructure planning initiative to prepare for future needs via: Updating/adopting long-term capital improvement plans for the following, and incorporating them into the City’s budgeting process: Public Utilities Potable water treatment and distribution Sewer collection and treatment Public Works Stormwater management Adaptation and resiliency Streets and sidewalks Parks Facilities Ensuring that spending and programming is equitable throughout the entire community MAYPORT ROAD CORRIDOR An initiative to improve neighborhood identity, safety, and business and cul tural opportunities via: Exploring the development of a community redevelopment plan and the viability of utilizing tax-increment financing to address the unique needs of the Mayport Road corridor. Exploring the viability of expanding Atlantic Beach’s northern boundary via annexation Partnering with the Florida Department of Transportation to enhance safety by adding bike lanes along Mayport Road from Atlantic Boulevard to Dutton Island Road Enriching the physical environment by partnering with ArtRepublic and local artists, and providing art grants to landowners and businesses City of Atl antic Beach | Budget Book 2022 Page 27 MOBILITY & PARKING An initiative to provide safe, convenient and efficient travelways and parking via: Developing a connectivity plan that connects people to places Developing a complete-streets policy that promotes safe automobile, bicycle and pedestrian travelways Procuring a traffic engineer, as needed Refining street-by-street reviews of challenges and opportunities associated with parking citywide Improving public confidence in the Beaches Town Center parking program Exploring the viability and community acceptance of a fee program to address parking congestion near beach accesses CITY SERVICES An initiative to develop and improve systems to equip and motivate employees to provide high-quality customer service to residents, businesses and contractors via: Completing an audit of the City’s permitting systems to delineate opportunities for improved efficiencies and service Continuing to foster the City’s relationships with small businesses by developing and implementing a land-use and zoning-regulations education outreach initiative Developing and instituting a formal employee welcome, recognition and appreciation program Implementing the City’s new online human resources portal to improve efficiencies and outcomes in recruiting, hiring, equity and retention City of Atl antic Beach | Budget Book 2022 Page 28 Personnel Changes There are only a few changes in the workforce included in the Fiscal Year 2022 Proposed Budget. The f irst change is the request by the Chief of Police to add two additional off icers to the Atlantic Beach Police Department's Patrol Division. This, in response to the challenges the department faces with the increased training requirements, covers those who are not working due to sickness or vacation while keeping the minimum number of off icers on the street to maintain public safety. The second request is for an additional Park Ranger f rom the Public Works Department. This additional position is needed due to the many parks the City maintains and would allow for additional coverage on the weekends when needed. City of Atl antic Beach | Budget Book 2022 Page 29 FUND SUMMARIES City of Atl antic Beach | Budget Book 2022 Page 30 All Funds Summary This encompasses all f inancial funds within the City of Atlantic Beach. These include governmental funds, enterprise funds and f iduciary funds. Summary Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $20M $40M $60M Revenue by Fund 2022 Revenue by Fund GGeenneerraall FFuunndd ((2299..44%%)) General Fund (29.4%) SSeewweerr FFuunndd ((1155..22%%)) Sewer Fund (15.2%) WWaatteerr FFuunndd ((1122..33%%)) Water Fund (12.3%) CCaappiittaall PPrroojjeeccttss FFuunndd ((88..88%%)) Capital Projects Fund (8.8%) SSttoorrmm WWaatteerr DDrraaiinnaaggee FFuunndd ((77..77%%)) Storm Water Drainage Fund (7.7%) AAmmeerriiccaann RReessccuuee PPllaann AAcctt ((66..44%%)) American Rescue Plan Act (6.4%) BBeetttteerr JJaaxx 11//22 CCtt SSaallee TTxx ((44..77%%)) Better Jax 1/2 Ct Sale Tx (4.7%) SSaanniittaattiioonn FFuunndd ((44..55%%)) Sanitation Fund (4.5%) PPeennssiioonn TTrruusstt FFdd--GGeenneerraall ((44%%)) Pension Trust Fd-General (4%) PPeennssiioonn TTrruusstt FFuunndd--PPoolliiccee ((22..66%%)) Pension Trust Fund-Police (2.6%) BBuuiillddiinngg CCooddee EEnnffoorrcceemmeenntt FFuunndd ((11..11%%)) Building Code Enforcement Fund (1.1%) LLooccaall OOppttiioonn GGaass TTaaxx FFuunndd ((00..99%%)) Local Option Gas Tax Fund (0.9%) CCoonnvveennttiioonn DDeevv TTaaxx FFuunndd ((00..66%%)) Convention Dev Tax Fund (0.6%) City of Atl antic Beach | Budget Book 2022 Page 31 Budgeted and Historical 2022 Revenue by Fund M i l l i o n s Fl Contraband Forfeit Fd Radio Communication Fund Court Cost Training Fund Tree Replacement Fund Fdle Jag Grant-Cops Pay For Parking Rev Fund Comm Dev Block Grant Fund Debt Service Fund Water-System Dev-Sdc-Fees Community Redevelopment Sewer-System Dev-Sdc-Fees Convention Dev Tax Fund Local Option Gas Tax Fund Building Code Enforcement Fund Pension Trust Fund-Police P i T t Fd G l S it ti F d B tt J 1/2 Ct S l T1/2 F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 10 20 30 40 50 60 General Fund $13,505,600 $14,164,436 $14,726,053 $16,075,519 8.1% Total General Fund:$13,505,600 $14,164,436 $14,726,053 $16,075,519 8.1% Comm Dev Block Grant Fund $0 $86,950 N/A Total Comm Dev Block Grant Fund:$0 $86,950 N/A Tree Replacement Fund $14,821 $22,505 $25,249 $30,000 N/A Total Tree Replacement Fund:$14,821 $22,505 $25,249 $30,000 N/A Pay For Parking Rev Fund $52,823 $46,400 $60,000 N/A Total Pay For Parking Rev Fund:$52,823 $46,400 $60,000 N/A Convention Dev Tax Fund $127,935 $83,009 $144,456 $307,768 248.1% Total Convention Dev Tax Fund:$127,935 $83,009 $144,456 $307,768 248.1% Local Option Gas Tax Fund $505,136 $423,154 $311,472 $491,743 6.2% Total Local Option Gas Tax Fund:$505,136 $423,154 $311,472 $491,743 6.2% Better Jax 1/2 Ct Sale Tx $952,357 $933,084 $862,866 $2,586,833 49.3% Total Better Jax 1/2 Ct Sale Tx:$952,357 $933,084 $862,866 $2,586,833 49.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 32 Court Cost Training Fund $3,012 $1,695 $3,183 $25,000 21,086.4% Total Court Cost Training Fund:$3,012 $1,695 $3,183 $25,000 21,086.4% Radio Communication Fund $20,296 $18,827 $19,436 $7,717 0% Total Radio Communication Fund:$20,296 $18,827 $19,436 $7,717 0% Fl Contraband Forfeit Fd -$521 -$573 $9,011 $0 -100% Total Fl Contraband Forfeit Fd:-$521 -$573 $9,011 $0 -100% Fdle Jag Grant-Cops $0 $52,858 N/A Total Fdle Jag Grant-Cops:$0 $52,858 N/A Community Redevelopment $0 $200,000 N/A Total Community Redevelopment:$0 $200,000 N/A American Rescue Plan Act $3,473,921 N/A Total American Rescue Plan Act:$3,473,921 N/A Debt Service Fund $118,458 $120,884 $123,133 1.9% Total Debt Service Fund:$118,458 $120,884 $123,133 1.9% Capital Projects Fund $2,012 $1,251,604 $990,342 $4,821,368 276.7% Total Capital Projects Fund:$2,012 $1,251,604 $990,342 $4,821,368 276.7% Water Fund $3,736,557 $4,666,716 $4,535,171 $6,721,358 44.1% Total Water Fund:$3,736,557 $4,666,716 $4,535,171 $6,721,358 44.1% Sewer Fund $5,522,023 $6,410,869 $6,624,667 $8,309,502 28.6% Total Sewer Fund:$5,522,023 $6,410,869 $6,624,667 $8,309,502 28.6% Water-System Dev-Sdc-Fees $292,901 $43,336 $32,070 $150,000 0% Total Water-System Dev-Sdc-Fees:$292,901 $43,336 $32,070 $150,000 0% Sewer-System Dev-Sdc-Fees $564,654 $315,182 $96,595 $300,000 -33.3% Total Sewer-System Dev-Sdc-Fees:$564,654 $315,182 $96,595 $300,000 -33.3% Sanitation Fund $2,705,300 $1,982,742 $1,990,010 $2,434,719 26.6% Total Sanitation Fund:$2,705,300 $1,982,742 $1,990,010 $2,434,719 26.6% Building Code Enforcement Fund $532,703 $352,753 $464,143 $575,629 20% Total Building Code Enforcement Fund:$532,703 $352,753 $464,143 $575,629 20% Storm Water Drainage Fund $1,123,439 $1,148,513 $1,268,199 $4,215,663 75.9% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 33 Total Storm Water Drainage Fund:$1,123,439 $1,148,513 $1,268,199 $4,215,663 75.9% Pension Trust Fund-Police $1,315,516 $1,689,139 $4,806,181 $1,398,378 -7.2% Total Pension Trust Fund-Police:$1,315,516 $1,689,139 $4,806,181 $1,398,378 -7.2% Pension Trust Fd-General $2,225,129 $2,687,680 $7,549,878 $2,192,867 -6.2% Total Pension Trust Fd-General:$2,225,129 $2,687,680 $7,549,878 $2,192,867 -6.2% Total:$33,148,871 $36,365,950 $44,626,265 $54,640,926 40.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Revenues by Source Projected 2022 Revenues by Source OOtthheerr SSoouurrcceess ((3333%%)) Other Sources (33%) CChhaarrggeess ffoorr SSeerrvviicceess ((2288%%)) Charges for Services (28%) TTaaxxeess ((1199..44%%)) Taxes (19.4%) IInntteerrggoovveerrnnmmeennttaall RReevveennuuee ((88..55%%)) Intergovernmental Revenue (8.5%) MMiisscc RReevveennuueess ((77..33%%)) Misc Revenues (7.3%) PPeerrmmiittss,, FFeeeess,, aanndd SSppeecciiaall AAsssseessssmmeennttss ((33..66%%)) Permits, Fees, and Special Assessments (3.6%) JJuuddeemmeennttss,, FFiinneess aanndd FFoorreeffeeiittss ((00..11%%)) Judements, Fines and Forefeits (0.1%) City of Atl antic Beach | Budget Book 2022 Page 34 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Judements, Fines and Forefeits Permits, Fees, and Special Assessments Misc Revenues Intergovernmental Revenue Taxes Charges for Services Other Sources F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 10 20 30 40 50 60 Revenue Source Taxes $8,233,329 $8,653,712 $8,733,072 $10,622,019 6.9% Permits, Fees, and Special Assessments $2,206,836 $1,840,640 $1,486,090 $1,945,604 -1.6% Intergovernmental Revenue $2,956,476 $1,874,216 $2,452,139 $4,634,587 26.4% Charges for Services $14,061,186 $14,741,081 $15,057,864 $15,323,982 2.8% Judements, Fines and Forefeits $63,367 $73,711 $83,509 $61,522 -2.6% Misc Revenues $4,335,028 $4,867,523 $12,465,326 $3,996,545 -2.5% Other Sources $1,292,648 $4,315,066 $4,348,266 $18,056,667 321.2% Total Revenue Source:$33,148,871 $36,365,950 $44,626,265 $54,640,926 40.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 35 Expenditures by Fund 2022 Expenditures by Fund GGeenneerraall FFuunndd ((2299..44%%)) General Fund (29.4%) SSeewweerr FFuunndd ((1155..22%%)) Sewer Fund (15.2%) WWaatteerr FFuunndd ((1122..33%%)) Water Fund (12.3%) CCaappiittaall PPrroojjeeccttss FFuunndd ((88..88%%)) Capital Projects Fund (8.8%) SSttoorrmm WWaatteerr DDrraaiinnaaggee FFuunndd ((77..77%%)) Storm Water Drainage Fund (7.7%) AAmmeerriiccaann RReessccuuee PPllaann AAcctt ((66..44%%)) American Rescue Plan Act (6.4%) BBeetttteerr JJaaxx 11//22 CCtt SSaallee TTxx ((44..77%%)) Better Jax 1/2 Ct Sale Tx (4.7%) SSaanniittaattiioonn FFuunndd ((44..55%%)) Sanitation Fund (4.5%) PPeennssiioonn TTrruusstt FFdd--GGeenneerraall ((44%%)) Pension Trust Fd-General (4%) PPeennssiioonn TTrruusstt FFuunndd--PPoolliiccee ((22..66%%)) Pension Trust Fund-Police (2.6%) BBuuiillddiinngg CCooddee EEnnffoorrcceemmeenntt FFuunndd ((11..11%%)) Building Code Enforcement Fund (1.1%) LLooccaall OOppttiioonn GGaass TTaaxx FFuunndd ((00..99%%)) Local Option Gas Tax Fund (0.9%) CCoonnvveennttiioonn DDeevv TTaaxx FFuunndd ((00..66%%)) Convention Dev Tax Fund (0.6%) Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Fl Contraband Forfeit Fd Radio Communication Fund Court Cost Training Fund Tree Replacement Fund Fdle Jag Grant-Cops Pay For Parking Rev Fund Comm Dev Block Grant Fund Debt Service Fund Water-System Dev-Sdc-Fees Community Redevelopment Sewer-System Dev-Sdc-Fees Convention Dev Tax Fund Local Option Gas Tax Fund Building Code Enforcement Fund Pension Trust Fund-Police P i T t Fd G l S it ti F d B tt J 1/2 Ct S l T1/2 F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 10 20 30 40 50 60 General Fund $14,047,846 $13,671,664 $13,951,792 $16,075,519 2.8% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 36 Total General Fund:$14,047,846 $13,671,664 $13,951,792 $16,075,519 2.8% Comm Dev Block Grant Fund $200,000 $20,000 $86,950 -56.5% Total Comm Dev Block Grant Fund:$200,000 $20,000 $86,950 -56.5% Tree Replacement Fund $23,519 $22,714 $2,550 $30,000 0% Total Tree Replacement Fund:$23,519 $22,714 $2,550 $30,000 0% Pay For Parking Rev Fund $60,000 N/A Total Pay For Parking Rev Fund:$60,000 N/A Convention Dev Tax Fund $76,863 $232,152 $120,884 $307,768 20.3% Total Convention Dev Tax Fund:$76,863 $232,152 $120,884 $307,768 20.3% Local Option Gas Tax Fund $448,010 $704,623 $484,056 $491,743 -33.4% Total Local Option Gas Tax Fund:$448,010 $704,623 $484,056 $491,743 -33.4% Better Jax 1/2 Ct Sale Tx $853,233 $397,552 $1,253,307 $2,586,833 88.7% Total Better Jax 1/2 Ct Sale Tx:$853,233 $397,552 $1,253,307 $2,586,833 88.7% Court Cost Training Fund $23,479 $17,751 $13,440 $25,000 0% Total Court Cost Training Fund:$23,479 $17,751 $13,440 $25,000 0% Radio Communication Fund $0 $7,717 N/A Total Radio Communication Fund:$0 $7,717 N/A Fl Contraband Forfeit Fd $24,884 $0 $0 0% Total Fl Contraband Forfeit Fd:$24,884 $0 $0 0% Fdle Jag Grant-Cops $0 $52,858 N/A Total Fdle Jag Grant-Cops:$0 $52,858 N/A Community Redevelopment $513 $12,565 $47,794 $200,000 201.2% Total Community Redevelopment:$513 $12,565 $47,794 $200,000 201.2% American Rescue Plan Act $3,473,921 N/A Total American Rescue Plan Act:$3,473,921 N/A Debt Service Fund $19,850 $118,458 $120,884 $123,133 1.9% Total Debt Service Fund:$19,850 $118,458 $120,884 $123,133 1.9% Capital Projects Fund $3,000 $355,470 $118,895 $4,821,368 227.4% Total Capital Projects Fund:$3,000 $355,470 $118,895 $4,821,368 227.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 37 Water Fund $2,961,403 $3,571,321 $3,449,106 $6,721,358 49.2% Total Water Fund:$2,961,403 $3,571,321 $3,449,106 $6,721,358 49.2% Sewer Fund $5,109,315 $5,967,919 $5,115,409 $8,309,502 3.6% Total Sewer Fund:$5,109,315 $5,967,919 $5,115,409 $8,309,502 3.6% Water-System Dev-Sdc-Fees $900,000 $810,000 $150,000 -83.3% Total Water-System Dev-Sdc-Fees:$900,000 $810,000 $150,000 -83.3% Sewer-System Dev-Sdc-Fees $500,000 $540,000 $300,000 -50% Total Sewer-System Dev-Sdc-Fees:$500,000 $540,000 $300,000 -50% Sanitation Fund $1,709,616 $1,963,597 $1,672,724 $2,434,719 16.5% Total Sanitation Fund:$1,709,616 $1,963,597 $1,672,724 $2,434,719 16.5% Building Code Enforcement Fund $550,492 $594,103 $527,196 $575,629 -1.3% Total Building Code Enforcement Fund:$550,492 $594,103 $527,196 $575,629 -1.3% Storm Water Drainage Fund $1,609,949 $1,871,899 $1,609,900 $4,215,663 0.1% Total Storm Water Drainage Fund:$1,609,949 $1,871,899 $1,609,900 $4,215,663 0.1% Pension Trust Fund-Police $1,225,223 $790,125 $784,538 $1,398,378 62.7% Total Pension Trust Fund-Police:$1,225,223 $790,125 $784,538 $1,398,378 62.7% Pension Trust Fd-General $1,443,869 $1,447,452 $1,518,041 $2,192,867 56.6% Total Pension Trust Fd-General:$1,443,869 $1,447,452 $1,518,041 $2,192,867 56.6% Total:$30,131,063 $33,339,363 $32,160,516 $54,640,926 26.8% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 38 Expenditures by Function Budgeted Expenditures by Function PPhhyyssiiccaall EEnnvviirroonnmmeenntt ((3355..11%%)) Physical Environment (35.1%) OOtthheerr UUsseess ((1177..55%%)) Other Uses (17.5%) PPuubblliicc SSaaffeettyy ((1144..77%%)) Public Safety (14.7%) GGeenneerraall GGoovveerrnnmmeenntt ((1144..44%%)) General Government (14.4%) TTrraannssppoorrttaattiioonn ((1122..44%%)) Transportation (12.4%) CCuullttuurree aanndd RReeccrreeaattiioonn ((55..22%%)) Culture and Recreation (5.2%) OOtthheerr NNoonnooppeerraattiinngg ((00..44%%)) Other Nonoperating (0.4%) HHuummaann SSeerrvviicceess ((00..22%%)) Human Services (0.2%) Budgeted and Historical Expenditures by Function M i l l i o n s Human Services Other Nonoperating Culture and Recreation Transportation General Government Public Safety Other Uses Physical Environment F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 10 20 30 40 50 60 City of Atl antic Beach | Budget Book 2022 Page 39 Expenditures General Government $6,792,013 $6,264,991 $6,935,374 $7,861,450 8.7% Public Safety $7,262,160 $7,338,094 $7,468,215 $8,047,944 -1.4% Physical Environment $12,504,779 $12,310,351 $10,053,719 $19,192,029 14.9% Transportation $2,356,602 $1,998,510 $1,993,967 $6,796,278 66.2% Human Services $91,912 $95,011 $106,382 $116,161 0% Culture and Recreation $1,816,229 $1,422,588 $1,294,498 $2,835,111 61.2% Other Uses $1,303,209 $4,388,742 $4,254,912 $9,562,964 104.3% Other Nonoperating -$1,995,840 -$478,924 $53,448 $228,989 -33.1% Total Expenditures:$30,131,063 $33,339,363 $32,160,516 $54,640,926 26.8% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((2288..44%%)) Operating Expenses (28.4%) CCaappiittaall OOuuttllaayy ((2277..66%%)) Capital Outlay (27.6%) PPeerrssoonnnneell SSeerrvviicceess ((2222..55%%)) Personnel Services (22.5%) OOtthheerr UUsseess ((1177..44%%)) Other Uses (17.4%) DDeebbtt SSeerrvviiccee ((44%%)) Debt Service (4%) GGrraannttss aanndd AAiiddss ((00..11%%)) Grants and Aids (0.1%) City of Atl antic Beach | Budget Book 2022 Page 40 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Grants and Aids Debt Service Other Uses Personnel Services Capital Outlay Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 10 20 30 40 50 60 Expense Objects Personnel Services $11,362,886 $11,778,580 $12,232,857 $11,224,586 $12,318,474 0.7% Operating Expenses $15,738,224 $13,979,288 $15,237,500 $12,674,362 $15,508,202 1.8% Capital Outlay -$432,670 $1,010,211 $8,704,023 $1,661,444 $15,101,164 73.5% Debt Service $2,127,264 $2,196,442 $2,194,694 $2,298,757 $2,162,800 -1.5% Grants and Aids $42,711 $59,776 $110,300 $120,130 $61,000 -44.7% Other Uses $1,292,648 $4,315,066 $4,607,257 $4,181,237 $9,489,286 106% Total Expense Objects:$30,131,063 $33,339,363 $43,086,631 $32,160,516 $54,640,926 26.8% Name FY2019 Actual FY2020 Actual FY2021 Budget FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 41 General Fund This is the City's primary operating fund. It accounts for all f inancial resources of the general government, except those required to be accounted for in another fund. Summary The City of Atlantic Beach is projecting $16.08M of revenue in FY2022, which represents a 8.1% increase over the prior year. Budgeted expenditures are projected to increase by 2.8% or $440.71K to $16.08M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $5M $10M $15M $20M Revenues by Source Projected 2022 Revenues by Source TTaaxxeess ((4499..55%%)) Taxes (49.5%) CChhaarrggeess ffoorr SSeerrvviicceess ((1166..33%%)) Charges for Services (16.3%) IInntteerrggoovveerrnnmmeennttaall RReevveennuuee ((1133..77%%)) Intergovernmental Revenue (13.7%) OOtthheerr SSoouurrcceess ((1133%%)) Other Sources (13%) PPeerrmmiittss,, FFeeeess,, aanndd SSppeecciiaall AAsssseessssmmeennttss ((55..88%%)) Permits, Fees, and Special Assessments (5.8%) MMiisscc RReevveennuueess ((11..55%%)) Misc Revenues (1.5%) JJuuddeemmeennttss,, FFiinneess aanndd FFoorreeffeeiittss ((00..33%%)) Judements, Fines and Forefeits (0.3%) City of Atl antic Beach | Budget Book 2022 Page 42 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Judements, Fines and Forefeits Misc Revenues Permits, Fees, and Special Assessments Other Sources Intergovernmental Revenue Charges for Services Taxes F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2.5 5 7.5 10 12.5 15 17.5 Revenue Source Taxes $6,701,645 $7,050,224 $7,281,477 $7,956,693 5.4% Permits, Fees, and Special Assessments $795,447 $985,819 $824,738 $925,700 8.4% Intergovernmental Revenue $2,224,731 $1,869,603 $2,370,868 $2,194,779 1.3% Charges for Services $2,393,331 $2,549,574 $2,494,018 $2,618,109 -1.2% Judements, Fines and Forefeits $41,115 $52,945 $52,111 $51,375 -6% Misc Revenues $256,684 $314,663 $102,448 $234,525 9.3% Other Sources $1,092,648 $1,341,608 $1,600,392 $2,094,338 51.1% Total Revenue Source:$13,505,600 $14,164,436 $14,726,053 $16,075,519 8.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 43 Expenditures by Function Budgeted Expenditures by Function PPuubblliicc SSaaffeettyy ((4455..33%%)) Public Safety (45.3%) GGeenneerraall GGoovveerrnnmmeenntt ((2299..77%%)) General Government (29.7%) TTrraannssppoorrttaattiioonn ((1144..33%%)) Transportation (14.3%) CCuullttuurree aanndd RReeccrreeaattiioonn ((99..99%%)) Culture and Recreation (9.9%) HHuummaann SSeerrvviicceess ((00..77%%)) Human Services (0.7%) Budgeted and Historical Expenditures by Function M i l l i o n s Other Uses Human Services Culture and Recreation Transportation General Government Public Safety F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2.5 5 7.5 10 12.5 15 17.5 City of Atl antic Beach | Budget Book 2022 Page 44 Expenditures General Government $4,071,039 $3,849,442 $4,110,178 $4,779,547 6.1% Public Safety $6,655,169 $6,673,461 $6,860,770 $7,281,176 -2% Transportation $1,855,193 $1,744,856 $1,755,999 $2,299,659 6.1% Human Services $91,912 $95,011 $106,382 $116,161 0% Culture and Recreation $1,374,532 $1,308,894 $1,118,463 $1,598,976 12.8% Total Expenditures:$14,047,846 $13,671,664 $13,951,792 $16,075,519 2.8% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((5588..44%%)) Personnel Services (58.4%) OOppeerraattiinngg EExxppeennsseess ((3355..55%%)) Operating Expenses (35.5%) CCaappiittaall OOuuttllaayy ((55..77%%)) Capital Outlay (5.7%) GGrraannttss aanndd AAiiddss ((00..44%%)) Grants and Aids (0.4%) City of Atl antic Beach | Budget Book 2022 Page 45 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Debt Service Other Uses Grants and Aids Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2.5 5 7.5 10 12.5 15 17.5 Expense Objects Personnel Services $8,737,015 $8,804,732 $9,286,092 $8,394,605 $9,392,871 1.1% Operating Expenses $4,759,752 $4,190,173 $5,618,258 $4,884,860 $5,705,026 1.5% Capital Outlay $508,368 $616,982 $670,157 $602,189 $916,622 36.8% Grants and Aids $42,711 $59,776 $60,300 $70,140 $61,000 1.2% Total Expense Objects:$14,047,846 $13,671,664 $15,634,807 $13,951,792 $16,075,519 2.8% Name FY2019 Actual FY2020 Actual FY2021 Budget FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 46 Fund Balance This is the fund balance history and projections. The City recently adopted a formal fund balance policy which stipulates that there must be no less than 25% of budgeted operating expenditures in the unassigned fund balance but no more than 50%. The City already assigns (or reserves) 25% of operating expenditure to ensure the compliance with the policy. It is projected that at the end of the current f iscal year, the fund balance will be at the 47% level. Fund Balance Projections Nonspendable Unassigned Assigned F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $2M $4M $6M $8M $10M The projected fund balance for FY2022 remains unchanged f rom the projected end fund balance for FY2021 as the FY2022 Budget is balanced with no use of unassigned fund balance projected to be utilized. FY2018 FY2019 FY2020 FY2021 FY2022 % Change Fund Balance Actual Actual Actual Actual Actual Unassigned $3,675,559 $2,989,759 $2,923,600 $3,442,738 $3,578,853 4% Assigned $3,363,444 $3,477,234 $3,700,716 $3,925,839 $3,789,724 -3.5% Nonspendable $38,818 $46,994 $383,102 $383,102 $383,102 0% Total Fund Balance:$7,077,821 $6,513,987 $7,007,418 $7,751,679 $7,751,679 0% City of Atl antic Beach | Budget Book 2022 Page 47 CHANGES IN FUND BALANCE City of Atl antic Beach | Budget Book 2022 Page 48 Comm Dev Block Grant Fund Purpose: 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. Key Objectives: Continue to fund infrastructure and neighborhood improvements within the City’s CDBG Project Area, with a focus on provision of sidewalks, parks and other neighborhood improvements that improve the physical character of neighborhoods and the quality of life within the overall CDBG project area. Summary The City of Atlantic Beach is projecting $86.95K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to decrease by 56.5% or $113.05K to $86.95K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $100K $200K $300K $400K $500K City of Atl antic Beach | Budget Book 2022 Page 49 Pay For Parking Rev Fund This fund was created to account for revenues received f rom the paid for parking program in Town Center Summary The City of Atlantic Beach is projecting $60K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $60K in FY2022. Actual Revenue Source Budgeted Revenue Source Budgeted Expenditures F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $20K $40K $60K $80K Expenditures by Fund 2022 Expenditures by Fund PPaayy FFoorr PPaarrkkiinngg RReevv FFuunndd ((110000%%)) Pay For Parking Rev Fund (100%) City of Atl antic Beach | Budget Book 2022 Page 50 Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Pay For Parking Rev Fund F Y 2 0 2 2 0 0.01 0.02 0.03 0.04 0.05 0.06 0.07 Pay For Parking Rev Fund $60,000 N/A Total Pay For Parking Rev Fund:$60,000 N/A Name FY2022 Budgeted FY2021 undefined vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 51 Expenditures by Function Budgeted Expenditures by Function OOtthheerr UUsseess ((110000%%)) Other Uses (100%) Budgeted and Historical Expenditures by Function M i l l i o n s Other Uses F Y 2 0 2 2 0 0.01 0.02 0.03 0.04 0.05 0.06 0.07 Name FY2022 Budgeted FY2021 undefined vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 52 Expenditures Other Uses $60,000 N/A Total Expenditures:$60,000 N/A Name FY2022 Budgeted FY2021 undefined vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type OOtthheerr UUsseess ((110000%%)) Other Uses (100%) City of Atl antic Beach | Budget Book 2022 Page 53 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses F Y 2 0 2 2 0 0.01 0.02 0.03 0.04 0.05 0.06 0.07 Expense Objects Other Uses $60,000 N/A Total Expense Objects:$60,000 N/A Name FY2022 Budgeted FY2021 undefined vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 54 Tree Protection Fund The purpose of this fund is to ensure compliance with Chapter 23 of the Code of Ordinances governing protected trees and landscaping requirements. Funding sources will include contributions, donations, and mitigation proceeds for tree removal and site clearings. The funds generated are to be used for planting of trees within the City of Atlantic Beach. Summary The City of Atlantic Beach is projecting $30K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $30K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $10K $20K $30K $40K $50K City of Atl antic Beach | Budget Book 2022 Page 55 Convention Dev 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. Summary The City of Atlantic Beach is projecting $307.77K of revenue in FY2022, which represents a 248.1% increase over the prior year. Budgeted expenditures are projected to increase by 20.3% or $51.88K to $307.77K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $200K $400K $600K City of Atl antic Beach | Budget Book 2022 Page 56 Local Option Gas Tax Fund This fund consists of the City's share of the County Gas Tax revenues and related interest earnings to be used in support of capital outlay and maintenance of local roads and drainage systems. This includes public transportation, maintenance of roadways, rights- of-ways, and drainage systems, street lighting, bridge maintenance, traff ic engineering, signs, and pavement markings, equipment and structures for storage of equipment, and supporting person costs for maintenance of city streets and rights of way and debt service on projects related to the above programs. Summary The City of Atlantic Beach is projecting $491.74K of revenue in FY2022, which represents a 6.2% increase over the prior year. Budgeted expenditures are projected to decrease by 33.4% or $246.1K to $491.74K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $250K $500K $750K $1M City of Atl antic Beach | Budget Book 2022 Page 57 Revenues by Source Projected 2022 Revenues by Source TTaaxxeess ((9966..88%%)) Taxes (96.8%) MMiisscc RReevveennuueess ((33..22%%)) Misc Revenues (3.2%) Budgeted and Historical 2022 Revenues by Source M i l l i o n s Misc Revenues Taxes F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 Revenue Source Name FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 58 Taxes $447,056 $298,353 $475,881 6.4% Misc Revenues $15,862 -$666 $15,862 0% Total Revenue Source:$462,918 $297,687 $491,743 6.2% Name FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type OOtthheerr UUsseess ((110000%%)) Other Uses (100%) City of Atl antic Beach | Budget Book 2022 Page 59 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses Other Uses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Expense Objects Operating Expenses $213,010 $0 $0 -100% Other Uses $235,000 $704,623 $484,056 $491,743 -8.6% Total Expense Objects:$448,010 $704,623 $484,056 $491,743 -33.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 60 Better Jax 1/2 Ct Sale Tx 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 (Listed Below). Transportation Roads/Inf rastructure/Transportation improvements, road resurfacing, drainage improvements, sidewalks/bikepaths, landscaping/tree planting along roadway projects, safety grade crossings, rapid transit right-of-way acquisition Environment/quality of life Preservation Project land acquisition, neighborhood parks, environmental cleanup, septic tank remediation Targeted economic development Economic Development Fund Public facilities Summary The City of Atlantic Beach is projecting $2.59M of revenue in FY2022, which represents a 49.3% increase over the prior year. Budgeted expenditures are projected to increase by 88.7% or $1.22M to $2.59M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $500K $1M $1.5M $2M $2.5M $3M City of Atl antic Beach | Budget Book 2022 Page 61 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOtthheerr UUsseess ((5522..77%%)) Other Uses (52.7%) CCaappiittaall OOuuttllaayy ((4477..33%%)) Capital Outlay (47.3%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses Grants and Aids Capital Outlay Other Uses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 City of Atl antic Beach | Budget Book 2022 Page 62 Expense Objects Operating Expenses OTHER CONTRACTUAL SERVICE $200,000 $240,000 $0 -100% OTHER CONTRACTUAL SERVS.$40,000 $0 -100% Total Operating Expenses:$240,000 $240,000 $0 -100% Capital Outlay LAND $11,167 $293,833 N/A INFRASTRUCTURE $311,013 $137,401 $250,000 -19.6% Sidewalks-Seminole, Country Club $200,000 ROW Parking Pads w/Turf Blck $50,000 MOTOR VEHICLES $24,000 $21,000 $0 -100% INFRASTRUCTURE $206,000 $176,035 $680,000 230.1% Howell Park Turtle Bridge Replacement $30,000 Dutton Island Overlook Dock Repairs $20,000 Dutton Island Fishing Pier Structural Repair $80,000 Dutton Island Bridge Replacement $300,000 16th St Walkover $250,000 Total Capital Outlay:$541,013 $345,603 $1,223,833 126.2% Grants and Aids BUSINESS GRANT PROGRAM $50,000 $49,990 $0 -100% Total Grants and Aids:$50,000 $49,990 $0 -100% Other Uses FUND 300-CAPITAL PROJECTS $255,000 $191,250 $878,000 244.3% FUND 470-STORM WATER FUND $285,000 $213,750 $285,000 0% COMMUNITY REDEVELOPMENT $200,000 N/A Total Other Uses:$540,000 $405,000 $1,363,000 152.4% Total Expense Objects:$1,371,013 $1,040,593 $2,586,833 88.7% NameName FY2021 BudgetFY2021 Budget FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 63 Fl Contraband Forfeit Fd Summary The City of Atlantic Beach is projecting N/A of revenue in FY2022, which represents a 100% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $-10000 $0 $10K $20K $30K $40K City of Atl antic Beach | Budget Book 2022 Page 64 Court Cost Training Fund Summary The City of Atlantic Beach is projecting $25K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $25K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $5K $10K $15K $20K $25K $30K City of Atl antic Beach | Budget Book 2022 Page 65 Radio Communication Fund Summary The City of Atlantic Beach is projecting $7.72K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by % or $7.72K to $7.72K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $10K $20K $30K $40K $50K $60K City of Atl antic Beach | Budget Book 2022 Page 66 Community Redevelopment Summary The City of Atlantic Beach is projecting $200K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by 201.2% or $133.61K to $200K in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $50K $100K $150K $200K $250K City of Atl antic Beach | Budget Book 2022 Page 67 Debt Service Fund Summary The City of Atlantic Beach is projecting $123.13K of revenue in FY2022, which represents a 1.9% increase over the prior year. Budgeted expenditures are projected to increase by 1.9% or $2.25K to $123.13K in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $500K $1M $1.5M Expenditures by Function Budgeted Expenditures by Function GGeenneerraall GGoovveerrnnmmeenntt ((110000%%)) General Government (100%) City of Atl antic Beach | Budget Book 2022 Page 68 Budgeted and Historical Expenditures by Function M i l l i o n s Culture and Recreation Other Nonoperating General Government F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.02 0.04 0.06 0.08 0.1 0.12 0.14 Expenditures General Government Debt Service 2018 BB&T DEBT $70,000 $75,000 $80,000 6.7% 2018 BB&T DEBT $24,850 $48,458 $45,884 $43,133 -6% Total Debt Service:$24,850 $118,458 $120,884 $123,133 1.9% Total General Government:$24,850 $118,458 $120,884 $123,133 1.9% Other Nonoperating Debt Service 2018 BOND ISSUE -$5,000 $0 $0 0% Total Debt Service:-$5,000 $0 $0 N/A Total Other Nonoperating:-$5,000 $0 $0 0% Total Expenditures:$19,850 $118,458 $120,884 $123,133 1.9% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 69 Capital Projects Fund Governmental Capital Projects Fund Purpose: To build up cash reserve balances for future capital expenditures, including major purchases of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds To account for the spending of capital expenditure reserves, which include items that are not recurring or that will take more than one year to complete To account for the costs of projects in a separate fund from the associated activity, in order to separate the capital outlay expenditure from the operating budget To track funding sources specifically designated for capital projects Summary The City of Atlantic Beach is projecting $4.82M of revenue in FY2022, which represents a 276.7% increase over the prior year. Budgeted expenditures are projected to increase by 227.4% or $3.35M to $4.82M in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $1M $2M $3M $4M $5M $6M City of Atl antic Beach | Budget Book 2022 Page 70 Revenues by Source Projected 2022 Revenues by Source OOtthheerr SSoouurrcceess ((9988..33%%)) Other Sources (98.3%) MMiisscc RReevveennuueess ((11..77%%)) Misc Revenues (1.7%) Budgeted and Historical 2022 Revenues by Source M i l l i o n s Misc Revenues Other Sources F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 Revenue Source Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 71 Misc Revenues $2,012 $81,604 -$1,647 $83,245 N/A Other Sources $1,170,000 $991,990 $4,738,123 270.2% Total Revenue Source:$2,012 $1,251,604 $990,342 $4,821,368 276.7% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type CCaappiittaall OOuuttllaayy ((9988..77%%)) Capital Outlay (98.7%) OOppeerraattiinngg EExxppeennsseess ((11..33%%)) Operating Expenses (1.3%) City of Atl antic Beach | Budget Book 2022 Page 72 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses Operating Expenses Capital Outlay F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 Expense Objects Operating Expenses General Government OTHER CONTRACTUAL SERVICE $3,000 $24,235 $0 $0 0% Total General Government:$3,000 $24,235 $0 $0 0% Public Safety PROFESSIONAL SERVICES $0 $62,564 N/A Carryover Bathroom Repair $62,564 Total Public Safety:$0 $62,564 N/A Total Operating Expenses:$3,000 $24,235 $0 $62,564 N/A Capital Outlay Public Safety MACHINERY & EQUIPMENT $66,808 $43,000 -61.9% Community Security Cameras 3 locations - budget last year, but not completed $43,000 Total Public Safety:$66,808 $43,000 -65.6% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 73 Transportation BUILDINGS $118,500 $24,600 $950,000 552.9% Public Works Building $950,000 INFRASTRUCTURE $122,603 $27,486 $2,759,669 129.6% Carryover from FY21 $900,610 Donner Rd WM Upgrade $149,051 Donner Rd FM Replacement $187,000 Donner Rd Pipe/Manhole Rehab $100,000 Donner Rd Phase II & Part B $1,423,008 Infrastructure $450,000 N/A Milling & Paving $325,000 Sidewalks-throughout City as needed $125,000 Total Transportation:$241,103 $52,086 $4,159,669 208.7% Culture and Recreation INFRASTRUCTURE $0 $556,135 N/A George St. Parking Improvements and Splash Pad $371,500 20th St. Dune Walkover Rehab $184,635 Total Cul ture and Recreation:$0 $556,135 N/A Total Capital Outlay:$241,103 $118,895 $4,758,804 223.2% Other Uses Other Uses FUND 001-GENERAL FUND $90,132 $0 $0 0% Total Other Uses:$90,132 $0 $0 0% Total Other Uses:$90,132 $0 $0 0% Total Expense Objects:$3,000 $355,470 $118,895 $4,821,368 227.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 74 Water Fund Summary The City of Atlantic Beach is projecting $6.72M of revenue in FY2022, which represents a 44.1% increase over the prior year. Budgeted expenditures are projected to increase by 49.2% or $2.22M to $6.72M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $2M $4M $6M $8M Revenues by Source Projected 2022 Revenues by Source CChhaarrggeess ffoorr SSeerrvviicceess ((5566..33%%)) Charges for Services (56.3%) OOtthheerr SSoouurrcceess ((4411..66%%)) Other Sources (41.6%) MMiisscc RReevveennuueess ((22..11%%)) Misc Revenues (2.1%) City of Atl antic Beach | Budget Book 2022 Page 75 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Misc Revenues Other Sources Charges for Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 Revenue Source Charges for Services $3,506,057 $3,580,266 $3,626,452 $3,783,805 3.2% Misc Revenues $230,500 $186,450 $98,720 $143,000 50.7% Other Sources $900,000 $810,000 $2,794,553 210.5% Total Revenue Source:$3,736,557 $4,666,716 $4,535,171 $6,721,358 44.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 76 Expenditures by Function Budgeted Expenditures by Function PPhhyyssiiccaall EEnnvviirroonnmmeenntt ((9911..88%%)) Physical Environment (91.8%) OOtthheerr UUsseess ((77..44%%)) Other Uses (7.4%) OOtthheerr NNoonnooppeerraattiinngg ((00..88%%)) Other Nonoperating (0.8%) Budgeted and Historical Expenditures by Function M i l l i o n s Other Nonoperating Other Uses Physical Environment F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 City of Atl antic Beach | Budget Book 2022 Page 77 Expenditures Physical Environment $3,029,428 $3,230,327 $3,019,308 $6,169,759 50.9% Other Uses $357,362 $298,571 $391,373 $494,527 43.1% Other Nonoperating -$425,388 $42,423 $38,426 $57,072 -21.5% Total Expenditures:$2,961,403 $3,571,321 $3,449,106 $6,721,358 49.2% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type CCaappiittaall OOuuttllaayy ((4499..44%%)) Capital Outlay (49.4%) OOppeerraattiinngg EExxppeennsseess ((2222..99%%)) Operating Expenses (22.9%) PPeerrssoonnnneell SSeerrvviicceess ((1122..11%%)) Personnel Services (12.1%) DDeebbtt SSeerrvviiccee ((88..22%%)) Debt Service (8.2%) OOtthheerr UUsseess ((77..44%%)) Other Uses (7.4%) City of Atl antic Beach | Budget Book 2022 Page 78 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses Debt Service Personnel Services Operating Expenses Capital Outlay F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 -1 0 1 2 3 4 5 6 7 8 Expense Objects Personnel Services $499,848 $710,984 $805,706 $812,231 -2.2% Operating Expenses $1,992,243 $2,007,020 $1,369,499 $1,541,788 -4.5% Capital Outlay -$475,964 $0 $325,647 $3,319,740 185.6% Debt Service $587,914 $554,746 $556,882 $553,072 0% Other Uses $357,362 $298,571 $391,373 $494,527 43.1% Total Expense Objects:$2,961,403 $3,571,321 $3,449,106 $6,721,358 49.2% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 79 Sewer Fund Summary The City of Atlantic Beach is projecting $8.31M of revenue in FY2022, which represents a 28.6% increase over the prior year. Budgeted expenditures are projected to increase by 3.6% or $287.28K to $8.31M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $2.5M $5M $7.5M $10M Revenues by Source Projected 2022 Revenues by Source CChhaarrggeess ffoorr SSeerrvviicceess ((7700..44%%)) Charges for Services (70.4%) OOtthheerr SSoouurrcceess ((2299%%)) Other Sources (29%) MMiisscc RReevveennuueess ((00..66%%)) Misc Revenues (0.6%) City of Atl antic Beach | Budget Book 2022 Page 80 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Intergovernmental Revenue Misc Revenues Other Sources Charges for Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 Revenue Source Intergovernmental Revenue $4,613 $0 $0 0% Charges for Services $5,406,634 $5,747,992 $6,082,917 $5,853,070 0.7% Misc Revenues $115,389 $158,264 $1,750 $50,000 -0.1% Other Sources $500,000 $540,000 $2,406,432 301.1% Total Revenue Source:$5,522,023 $6,410,869 $6,624,667 $8,309,502 28.6% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 81 Expenditures by Function Budgeted Expenditures by Function PPhhyyssiiccaall EEnnvviirroonnmmeenntt ((8877..22%%)) Physical Environment (87.2%) OOtthheerr UUsseess ((1111%%)) Other Uses (11%) OOtthheerr NNoonnooppeerraattiinngg ((11..88%%)) Other Nonoperating (1.8%) Budgeted and Historical Expenditures by Function M i l l i o n s Other Nonoperating Other Uses Physical Environment F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 City of Atl antic Beach | Budget Book 2022 Page 82 Expenditures Physical Environment $5,771,848 $5,513,811 $4,416,780 $7,243,955 1.8% Other Uses $505,566 $478,333 $706,135 $912,274 38.2% Other Nonoperating -$1,168,100 -$24,226 -$7,506 $153,273 -38% Total Expenditures:$5,109,315 $5,967,919 $5,115,409 $8,309,502 3.6% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((3322..44%%)) Operating Expenses (32.4%) CCaappiittaall OOuuttllaayy ((2266..88%%)) Capital Outlay (26.8%) DDeebbtt SSeerrvviiccee ((1155..22%%)) Debt Service (15.2%) PPeerrssoonnnneell SSeerrvviicceess ((1155..11%%)) Personnel Services (15.1%) OOtthheerr UUsseess ((1100..55%%)) Other Uses (10.5%) City of Atl antic Beach | Budget Book 2022 Page 83 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses Personnel Services Debt Service Capital Outlay Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 Expense Objects Personnel Services $1,294,368 $1,370,940 $1,189,008 $1,255,220 -4.7% Operating Expenses $3,004,533 $2,856,605 $1,989,800 $2,691,508 -1.9% Capital Outlay -$1,003,908 $0 -$129,872 $2,225,227 9% Debt Service $1,314,036 $1,298,879 $1,397,176 $1,262,112 -2.7% Other Uses $500,286 $441,495 $669,297 $875,435 40.4% Total Expense Objects:$5,109,315 $5,967,919 $5,115,409 $8,309,502 3.6% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 84 Water-System Dev-Sdc-Fees Summary The City of Atlantic Beach is projecting $150K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 83.3% or $750K to $150K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $250K $500K $750K $1M City of Atl antic Beach | Budget Book 2022 Page 85 Sewer-System Dev-Sdc-Fees Summary The City of Atlantic Beach is projecting $300K of revenue in FY2022, which represents a 33.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 50% or $300K to $300K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $200K $400K $600K $800K City of Atl antic Beach | Budget Book 2022 Page 86 Sanitation Fund Summary The City of Atlantic Beach is projecting $2.43M of revenue in FY2022, which represents a 26.6% increase over the prior year. Budgeted expenditures are projected to increase by 16.5% or $345.47K to $2.43M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $1M $2M $3M $4M Revenues by Source Projected 2022 Revenues by Source CChhaarrggeess ffoorr SSeerrvviicceess ((8866..88%%)) Charges for Services (86.8%) OOtthheerr SSoouurrcceess ((99..55%%)) Other Sources (9.5%) PPeerrmmiittss,, FFeeeess,, aanndd SSppeecciiaall AAsssseessssmmeennttss ((33..66%%)) Permits, Fees, and Special Assessments (3.6%) City of Atl antic Beach | Budget Book 2022 Page 87 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Intergovernmental Revenue Misc Revenues Permits, Fees, and Special Assessments Other Sources Charges for Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 Revenue Source Permits, Fees, and Special Assessments $87,464 $58,169 $80,574 $88,500 98.9% Intergovernmental Revenue $731,746 $0 $0 0% Charges for Services $1,860,792 $1,915,650 $1,910,127 $2,114,000 12.5% Misc Revenues $25,299 $8,923 -$692 $0 0% Other Sources $0 $232,219 N/A Total Revenue Source:$2,705,300 $1,982,742 $1,990,010 $2,434,719 26.6% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 88 Expenditures by Function Budgeted Expenditures by Function PPhhyyssiiccaall EEnnvviirroonnmmeenntt ((8866..11%%)) Physical Environment (86.1%) OOtthheerr UUsseess ((1133..99%%)) Other Uses (13.9%) Budgeted and Historical Expenditures by Function M i l l i o n s Public Safety Other Uses Physical Environment F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 City of Atl antic Beach | Budget Book 2022 Page 89 Expenditures Physical Environment Operating Expenses MACHINERY & EQUIPMENT $1,093 $771 $0 $0 0% PROFESSIONAL SERVICES $39 $11 $18 $0 0% OTHER CONTRACTUAL SERVICE $15,872 $3,067 $24,814 $20,000 0% PICK-UP AND HAUL CONTRACT $1,460,218 $1,455,775 $1,155,819 $1,625,000 6.6% Estimated Annual Fee for Sanitation Svcs.$1,600,000 Contingency $25,000 INSURANCE $2,390 $1,834 $2,146 $2,000 0% FLEET MAINTENANCE $5,697 $5,671 $4,616 $6,300 0% PRINTING & PUBLISHING $108 $0 0% CITY MANAGER $35,425 $35,425 $29,302 $30,475 -4.6% FINANCE AND ADMIN $90,904 $90,904 $89,532 $190,516 91.5% PUBLIC WORKS ADMIN $22,108 $22,108 $25,888 $35,152 22.2% HUMAN RESOURCES $793 $793 $745 $844 2.6% INFORMATION TECHNOLOGY $3,046 $3,046 $2,614 $2,433 -16.2% Total Operating Expenses:$1,637,584 $1,619,405 $1,335,601 $1,912,720 11.4% Personnel Services SALARIES $16,522 $19,190 $19,649 $21,916 3% OVERTIME $284 $200 $674 $0 0% SPECIAL PAY $566 $570 $756 $624 0% F.I.C.A.$1,219 $1,412 $1,570 $1,725 1.1% BENEFIT GROUP-GENERAL $1,516 $1,309 $1,210 $0 -100% 401 GENL DEF CONTR MATCH $212 $402 $540 $215 0% UNFUNDED LIABILITY-GEPP $45,896 $38,053 $0 $0 0% HEALTH $5,062 $5,582 $6,312 $7,117 10% LIFE $41 $50 $57 $50 11.1% WORKERS' COMPENSATION $714 $638 $726 $768 0% Total Personnel Services:$72,032 $67,405 $31,494 $32,415 -0.1% Capital Outlay MOTOR VEHICLES $0 $150,000 N/A CLAM TRUCK (KENWORTH T370)$150,000 Total Capital Outlay:$0 $150,000 N/A Total Physical Environment:$1,709,616 $1,686,810 $1,367,094 $2,095,135 19.7% Other Uses Other Uses FUND 001-GENERAL FUND $276,787 $305,629 $339,584 0% Total Other Uses:$276,787 $305,629 $339,584 N/A NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 90 Total Other Uses:$276,787 $305,629 $339,584 0% Total Expenditures:$1,709,616 $1,963,597 $1,672,724 $2,434,719 16.5% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((7788..66%%)) Operating Expenses (78.6%) OOtthheerr UUsseess ((1133..99%%)) Other Uses (13.9%) CCaappiittaall OOuuttllaayy ((66..22%%)) Capital Outlay (6.2%) PPeerrssoonnnneell SSeerrvviicceess ((11..33%%)) Personnel Services (1.3%) City of Atl antic Beach | Budget Book 2022 Page 91 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Personnel Services Capital Outlay Other Uses Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 Expense Objects Personnel Services $72,032 $67,405 $31,494 $32,415 -0.1% Operating Expenses $1,637,584 $1,619,405 $1,335,601 $1,912,720 11.4% Capital Outlay $0 $150,000 N/A Other Uses $276,787 $305,629 $339,584 0% Total Expense Objects:$1,709,616 $1,963,597 $1,672,724 $2,434,719 16.5% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 92 Building Code Enforcement Fund Summary The City of Atlantic Beach is projecting $575.63K of revenue in FY2022, which represents a 20% increase over the prior year. Budgeted expenditures are projected to decrease by 1.3% or $7.29K to $575.63K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $200K $400K $600K $800K Revenues by Source Projected 2022 Revenues by Source PPeerrmmiittss,, FFeeeess,, aanndd SSppeecciiaall AAsssseessssmmeennttss ((8833..66%%)) Permits, Fees, and Special Assessments (83.6%) OOtthheerr SSoouurrcceess ((1166..33%%)) Other Sources (16.3%) MMiisscc RReevveennuueess ((00..0088%%)) Misc Revenues (0.08%) City of Atl antic Beach | Budget Book 2022 Page 93 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Charges for Services Misc Revenues Other Sources Permits, Fees, and Special Assessments F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Revenue Source Permits, Fees, and Special Assessments $516,385 $370,960 $462,080 $481,404 0.5% Charges for Services $0 $0 $0 0% Misc Revenues $16,318 -$18,208 $2,063 $450 0% Other Sources $0 $93,775 N/A Total Revenue Source:$532,703 $352,753 $464,143 $575,629 20% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 94 Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((8800..66%%)) Personnel Services (80.6%) OOppeerraattiinngg EExxppeennsseess ((1177..88%%)) Operating Expenses (17.8%) CCaappiittaall OOuuttllaayy ((11..66%%)) Capital Outlay (1.6%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 City of Atl antic Beach | Budget Book 2022 Page 95 Expense Objects Personnel Services $410,445 $445,429 $437,115 $463,920 2% Operating Expenses $140,057 $122,529 $86,631 $102,709 -13.6% Capital Outlay -$10 $26,145 $3,450 $9,000 0% Total Expense Objects:$550,492 $594,103 $527,196 $575,629 -1.3% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 96 Storm Water Drainage Fund Summary The City of Atlantic Beach is projecting $4.22M of revenue in FY2022, which represents a 75.9% increase over the prior year. Budgeted expenditures are projected to increase by 0.1% or $3.68K to $4.22M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $1M $2M $3M $4M $5M Revenues by Source Projected 2022 Revenues by Source IInntteerrggoovveerrnnmmeennttaall RReevveennuuee ((5544..66%%)) Intergovernmental Revenue (54.6%) OOtthheerr SSoouurrcceess ((2244..22%%)) Other Sources (24.2%) CChhaarrggeess ffoorr SSeerrvviicceess ((2211..22%%)) Charges for Services (21.2%) MMiisscc RReevveennuueess ((00..0033%%)) Misc Revenues (0.03%) City of Atl antic Beach | Budget Book 2022 Page 97 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Misc Revenues Charges for Services Other Sources Intergovernmental Revenue F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 Revenue Source Intergovernmental Revenue $81,271 $2,300,000 53.3% Charges for Services $894,373 $894,776 $897,950 $894,998 0% Misc Revenues $29,066 -$31,263 $3,977 $1,471 0% Other Sources $200,000 $285,000 $285,000 $1,019,194 N/A Total Revenue Source:$1,123,439 $1,148,513 $1,268,199 $4,215,663 75.9% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 98 Expenditures by Function Budgeted Expenditures by Function PPhhyyssiiccaall EEnnvviirroonnmmeenntt ((8877..44%%)) Physical Environment (87.4%) OOtthheerr UUsseess ((1122..22%%)) Other Uses (12.2%) OOtthheerr NNoonnooppeerraattiinngg ((00..44%%)) Other Nonoperating (0.4%) Budgeted and Historical Expenditures by Function M i l l i o n s Other Nonoperating Other Uses Physical Environment F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 City of Atl antic Beach | Budget Book 2022 Page 99 Expenditures Physical Environment $1,993,886 $1,879,402 $1,250,537 $3,683,180 -1.9% Other Uses $5,280 $436,838 $336,835 $513,839 17.6% Other Nonoperating -$389,217 -$444,340 $22,528 $18,644 -17.2% Total Expenditures:$1,609,949 $1,871,899 $1,609,900 $4,215,663 0.1% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type CCaappiittaall OOuuttllaayy ((5599..33%%)) Capital Outlay (59.3%) OOppeerraattiinngg EExxppeennsseess ((1166..88%%)) Operating Expenses (16.8%) OOtthheerr UUsseess ((1111..33%%)) Other Uses (11.3%) PPeerrssoonnnneell SSeerrvviicceess ((77..33%%)) Personnel Services (7.3%) DDeebbtt SSeerrvviiccee ((55..33%%)) Debt Service (5.3%) City of Atl antic Beach | Budget Book 2022 Page 100 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Debt Service Personnel Services Other Uses Operating Expenses Capital Outlay F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 -0.5 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 Expense Objects Personnel Services $349,178 $379,090 $366,658 $308,959 -0.9% Operating Expenses $1,213,252 $868,449 $353,610 $707,283 17.1% Capital Outlay -$157,943 $0 $365,819 $2,497,938 -6.5% Debt Service $205,463 $224,360 $223,816 $224,483 0.3% Other Uses $400,000 $299,997 $477,000 19.3% Total Expense Objects:$1,609,949 $1,871,899 $1,609,900 $4,215,663 0.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 101 Pension Trust Fd-General Summary The City of Atlantic Beach is projecting $2.19M of revenue in FY2022, which represents a 6.2% decrease over the prior year. Budgeted expenditures are projected to increase by 56.6% or $792.64K to $2.19M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $2M $4M $6M $8M Revenues by Source City of Atl antic Beach | Budget Book 2022 Page 102 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Misc Revenues F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 Revenue Source Misc Revenues INTEREST EARNINGS-ALLOCAT $1,000 -$6,810 $1,000 0% MSSB $150,840 $79,609 $150,840 0% MSSB $350,480 $338,202 $350,480 0% MSSB $162,797 $3,184,906 $162,797 0% MSSB $326,374 $1,543,931 $326,374 0% MSSB $191,986 N/A EMPLOYER CONTRIBUTION $1,248,604 $886,206 $1,099,876 -11.9% EMPLOYEE CONTRIBUTIONS $98,544 $73,535 $101,500 3% Total Misc Revenues:$2,338,639 $6,291,565 $2,192,867 -6.2% Total Revenue Source:$2,338,639 $6,291,565 $2,192,867 -6.2% Name FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 103 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((7700..88%%)) Operating Expenses (70.8%) OOtthheerr UUsseess ((2299..22%%)) Other Uses (29.2%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 2.25 2.5 City of Atl antic Beach | Budget Book 2022 Page 104 Expense Objects Operating Expenses General Government INVESTMENT EXPENSES $72,382 $73,286 $75,500 4.3% ADMINISTRATIVE EXPENSES $37,000 $18,695 $37,000 0% INSURANCE $4,188 $4,413 $4,188 0% PRINTING & PUBLISHING $50 $50 0% BOOK,SUBSCRIP,MEMBERSHIPS $800 $620 $800 0% TRAINING $4,200 $8,400 100% CITY MANAGER $425 $315 $595 40% FINANCE AND ACCOUNTING $2,315 $1,737 $8,013 246.1% HUMAN RESOURCES $2,788 $2,088 $3,365 20.7% SERVICE RETIRED PAY $1,039,996 $1,048,270 $1,178,031 13.3% DISABILITY RETIRED PAY $46,859 $42,954 $48,000 2.4% BENEFICIARY PAY $174,226 $152,898 $174,226 0% DROP PAY-DB PLAN $0 $33,012 $0 0% PENSION REFUNDS $15,000 $15,000 0% Total General Government:$1,400,229 $1,378,288 $1,553,168 10.9% Total Operating Expenses:$1,400,229 $1,378,288 $1,553,168 10.9% Other Uses Other Uses Appropriation to Fund Balance $639,699 N/A Total Other Uses:$639,699 N/A Total Other Uses:$639,699 N/A Total Expense Objects:$1,400,229 $1,378,288 $2,192,867 56.6% NameName FY2021 BudgetFY2021 Budget FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 105 Pension Trust Fund-Police Summary The City of Atlantic Beach is projecting $1.4M of revenue in FY2022, which represents a 7.2% decrease over the prior year. Budgeted expenditures are projected to increase by 62.7% or $538.9K to $1.4M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 $0 $1M $2M $3M $4M $5M Revenues by Source Projected 2022 Revenues by Source MMiisscc RReevveennuueess ((9900..22%%)) Misc Revenues (90.2%) TTaaxxeess ((99..88%%)) Taxes (9.8%) City of Atl antic Beach | Budget Book 2022 Page 106 Budgeted and Historical 2022 Revenues by Source M i l l i o n s Taxes Misc Revenues F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 Revenue Source CASUALTY INS PREM TAX 185 $132,844 $136,427 $136,427 0% INTEREST EARNINGS-ALLOCAT -$3,752 $9,744 $2,550 $0 0% MSSB $103,551 $58,752 $55,721 $60,000 -18.5% MSSB $267,854 $238,919 $285,097 $188,869 0% DROP PLAN-ICMA 401 $4,594 $2,585 $669 $5,000 -16.7% MSSB -$142,860 $236,947 $2,361,032 $140,848 0% MSSB $117,400 $103,159 $952,523 $89,862 0% MSSB $58,202 N/A EMPLOYER CONTRIBUTION $826,705 $745,022 $783,043 $579,249 -33.6% EMPLOYEE CONTRIBUTIONS $142,024 $161,166 $170,917 $198,123 N/A Total Revenue Source:$1,315,516 $1,689,139 $4,806,181 $1,398,378 -7.2% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 107 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((6633..11%%)) Operating Expenses (63.1%) OOtthheerr UUsseess ((3366..99%%)) Other Uses (36.9%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Other Uses Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6 City of Atl antic Beach | Budget Book 2022 Page 108 Expense Objects Operating Expenses INVESTMENT EXPENSES $37,000 $42,811 $40,000 8.1% ADMINISTRATIVE EXPENSES $28,000 $17,244 $35,000 25% INSURANCE $3,477 $3,617 $3,500 0.7% PRINTING & PUBLISHING $12 $20 66.7% BOOK,SUBSCRIP,MEMBERSHIPS $0 $620 $0 0% TRAINING $3,500 $7,000 100% CITY MANAGER $441 $333 $595 34.9% FINANCE AND ACCOUNTING $2,978 $2,232 $5,426 82.2% HUMAN RESOURCES $7,063 $5,301 $3,225 -54.3% SERVICE RETIRED PAY $643,672 $545,838 $643,672 0% DISABILITY RETIRED PAY $118,331 $67,979 $118,331 0% PENSION REFUNDS $15,000 $23,608 $25,000 66.7% Total Operating Expenses:$859,474 $709,583 $881,769 2.6% Other Uses Appropriation to Fund Balance $516,609 N/A Total Other Uses:$516,609 N/A Total Expense Objects:$859,474 $709,583 $1,398,378 62.7% NameName FY2021 BudgetFY2021 Budget FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 109 DEPARTMENTS City of Atl antic Beach | Budget Book 2022 Page 110 City Commission Purpose: The City Commission is the legislative and policymaking body of the City. The City Commission is comprised of an elected Mayor/Commissioner, who serves two-year terms, and four City Commissioners who serve four-year terms. The City Commission is responsible for appointing the City Manager, City Clerk and City Attorney; adopting an operating budget for the City; establishing boards and committees as necessary and appointing the members thereof; passing ordinances and laws for the preservation of the public peace and order; and adopting zoning standards for the City. Mission Statement: It is the intention of the City Commission to ensure that the City maintains and improves the residential quality of life now enjoyed by residents. Issues, Trends and Highlights: In order to ensure that the mission of the City is carried out, the City Commission holds annual budget workshops and solicits input from city boards, city staff, and citizens for Commission consideration. The City Commission conducts a priority-setting exercise each January. Four times a year, members of the City Commission hold Town Hall meetings to discuss matters of interest to the public. Included in the FY22 budget is a 1% raise for the Commission per the City code of ordinances to be based on the annual consumer price index. Expenditures Summary $57,044 $5,337 (10.32% vs. prior year) City Commission Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 10k 20k 30k 40k 50k 60k City of Atl antic Beach | Budget Book 2022 Page 111 Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((6688..22%%)) Personnel Services (68.2%) OOppeerraattiinngg EExxppeennsseess ((2211..33%%)) Operating Expenses (21.3%) GGrraannttss aanndd AAiiddss ((1100..55%%)) Grants and Aids (10.5%) City of Atl antic Beach | Budget Book 2022 Page 112 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Grants and Aids Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.01 0.02 0.03 0.04 0.05 0.06 Expense Objects General Government SALARIES $34,556 $35,598 $33,090 $36,060 1% F.I.C.A $2,644 $2,723 $2,531 $2,759 1% WORKERS' COMPENSATION $64 $47 $39 $75 -56.4% COMMUNICATIONS $591 $1,000 0% Commissioner Cell Phone x 2 $744 Miscellaneous Charges $256 PRINTING & PUBLISHING $23 $500 0% OPERATING SUPPLIES $25 $50 $60 $3,200 2,033.3% City Shirts $200 NEFLC Dinner Meetings $1,000 Board Member Reception $1,500 Recognition Plaques/items $500 BOOK,SUBSCRIP,MEMBERSHIPS $475 $354 $454 $450 0% Florida League of Mayors $400 Additional Memberships $50 TRAINING $2,408 $1,062 $270 $7,000 40% Institute for Elected Offcials $1,500 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 113 Annual Conference Registration $700 Hotels $4,000 Per Diem $800 AIDS TO GOVERNMENT AGENCS $6,000 $7,200 $6,000 0% Total General Government:$40,194 $45,834 $44,234 $57,044 35.9% Total Expense Objects:$40,194 $45,834 $44,234 $57,044 10.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 114 City Manager Shane Corbin City Manager Purpose: To administer and enforce the enactments of the City Commission; to assist the Commission in making policy and program decisions; and, to otherwise administer the affairs of the City. The key component of administration of the City is the preparation and delivery of the annual operating budget. Key objectives: Prepare a long-range financial plan Assist the Commission annually to develop priorities and then to supervise the accomplishment of the established priorities. Continuously examine and monitor City departments to ensure that the City is operating in an effective and productive manner Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions Ensure that the handling of citizen complaints is done in an efficient, timely and professional manner Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic government Carry out the goals, objectives and policies established by the City Commission Expenditures Summary $443,682 $6,240 (1.43% vs. prior year) City Manager Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 100k 200k 300k 400k 500k City of Atl antic Beach | Budget Book 2022 Page 115 Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((9955..88%%)) Personnel Services (95.8%) OOppeerraattiinngg EExxppeennsseess ((44..22%%)) Operating Expenses (4.2%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 0.45 0.5 City of Atl antic Beach | Budget Book 2022 Page 116 Expense Objects General Government SALARIES $304,422 $298,744 $296,307 $313,371 3% OVERTIME $246 $0 0% SPECIAL PAY $18,368 $13,064 $5,526 $6,000 0% Car Allowance $6,000 F.I.C.A.$23,992 $24,518 $23,937 $24,447 3% ICMA 401 $16,411 $14,561 $14,509 $26,957 3% ICMA 457 $10,325 $11,414 $11,447 $11,414 14.2% BENEFIT GROUP-GENERAL $5,666 $4,870 $6,221 $5,968 -13.7% UNFUNDED LIABILITY-GEPP $21,578 $20,540 $16,254 $16,030 -11.2% HEALTH $26,149 $16,348 $16,838 $18,482 -33.1% LIFE $370 $396 $396 $400 45.5% WORKERS' COMPENSATION $2,034 $1,896 $1,982 $2,000 38.7% PROFESSIONAL SERVICES $600 $4,000 300% Communications/Marketing $3,000 Misc. Professional Services $1,000 TRAVEL AND PER DIEM $34 $1,000 0% COMMUNICATIONS $2,223 $1,592 $1,421 $1,728 0% RENTALS & LEASES $217 $220 0% OTHER CURRENT CHARGES $219 $54 $100 0% OFFICE SUPPLIES $17 $62 $26 $65 30% OPERATING SUPPLIES $2,436 $3,097 $976 $3,000 50% BOOK,SUBSCRIP,MEMBERSHIPS $2,324 $5,237 $5,711 $4,500 9.8% TRAINING $1,114 $2,910 $3,968 $4,000 42.9% Total General Government:$437,648 $419,797 $406,119 $443,682 21.7% Total Expense Objects:$437,648 $419,797 $406,119 $443,682 1.4% NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 117 City Clerk Donna L. Bartle, CMC Purpose: The City Clerk Department is responsible for a variety of duties including, but not limited to the following: Performing administrative functions of the City Commission; preparing meeting notices, agendas and minutes for Commission meetings; setting up meeting room; attending and participating in meetings, recording and preserving the legislative actions of the Commission; advertising notices of public hearing for ordinances; receiving documents addressed to the Commission. Custodian of the City Seal. Administering oaths. Acting as the City’s f iling off icer for municipal elections; providing election information and timelines to citizens and candidates, qualifying the candidates, monitoring required reports, advertising, and declaring the results. Custodian of off icial City records in accordance with State guidelines. Receiving, processing and coordinating records requests in accordance with F.S. 119 and City policies. Updating the City’s Code of Ordinances and providing code supplements to City staff. Notarizing City documents. Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts. Researching property and preparing lien letters. Acting as liaison and performing all necessary administrative duties for the Board Member Review Committee and Code Enforcement Special Magistrate such as preparing/publishing notices and agendas, coordinating meeting schedules, setting up meeting room, attending meetings, and preparing minutes. Updating board and committee membership lists; monitoring terms and vacancies; accepting board and committee applications; and preparing required paperwork for appointments. Coordinating with appropriate board members and City off icials regarding Financial Disclosure requirements and submitting the names and addresses to the State. Coordinating and tracking mandatory training for board/committee members and staff liaisons. Purchasing tags and titles for City vehicles. Attending bid openings City Website maintenance Key Objectives: To increase the amount of information made available electronically. To provide timely and efficient support to elected off icials, staff and board/committee members. To provide excellent customer service to internal and external customers. To ensure records are properly recorded, maintained, retained, and/or destroyed. To reduce the volume of obsolete records by purging/destroying documents that have met State retention requirements. Issues, Trends and Highlights: Due to COVID-19, in-person interactions were minimal; many department services were processed electronically. City’s General Election was held on November 3, 2020; New Commission began on November 23, 2020. Implemented new process for lien letter requests by utilizing the records request software, JustFOIA, effective July 2, 2021. Worked extensively on records management projects. Implemented and oversaw new mandatory training process for board/committee members and staff liaisons. August 26, 2020 to August 25, 2021: Attended and performed administrative duties such as preparing notices, agendas, and minutes for 56 public meetings which included 23 Regular City Commission, 11 Commission Workshops, 2 Budget Workshops, 4 Special- called Commission, 3 Town Hall, 7 Code Enforcement Special Magistrate, 4 Board Member Review Committee, 1 Board and Committee Member/Staff Liaison Training, and 1 Miscellaneous meeting. Scanned and/or added 7786 documents for electronic storage. City of Atl antic Beach | Budget Book 2022 Page 118 Purged/destroyed 163 boxes of records. Researched, processed, and prepared 578 lien letters. Expenditures Summary $360,987 -$42,122 (-10.45% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 100k 200k 300k 400k 500k City of Atl antic Beach | Budget Book 2022 Page 119 Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((8800..33%%)) Personnel Services (80.3%) OOppeerraattiinngg EExxppeennsseess ((1199..77%%)) Operating Expenses (19.7%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 City of Atl antic Beach | Budget Book 2022 Page 120 Expense Objects General Government SALARIES $156,636 $161,534 $163,741 $177,198 3% OVERTIME $743 $2,419 $4,050 $4,000 0% SPECIAL PAY $1,027 $1,100 $0 $2,000 -92.5% F.I.C.A.$11,511 $12,111 $12,589 $14,015 4.1% BENEFIT GROUP-GENERAL $12,742 $10,963 $15,552 $14,920 -13.7% 401 GENL DEF CONTR MATCH $1,650 $2,659 $2,297 3% UNFUNDED LIABILITY-GEPP $46,565 $44,326 $40,630 $40,074 -11.2% HEALTH $42,790 $32,740 $32,428 $34,711 -25.3% LIFE $309 $317 $356 $355 -4.8% WORKERS' COMPENSATION $231 $162 $152 $322 10.3% REEMPLOYMENT COMPENSATION $1,936 $0 -100% PROFESSIONAL SERVICES $105 $0 $0 0% OTHER CONTRACTUAL SERVS.$5,497 $4,284 $9,481 $28,183 8.5% Shredding Monthly Contract $420 Shredding extra bins and fuel costs $250 Purge - each bin holds approx. 10 boxes $300 Contract Employee - Admin Serv.$20,488 Digital conversion project $4,485 Fire System Install for Records Facility $2,240 TRAVEL AND PER DIEM $29 $0 $100 0% Local Travel $100 COMMUNICATIONS $211 $759 $706 $2,760 820% Local Service $300 Monthly Service for 2 fire system lines at $75 each $1,800 Monthly Service for City Clerk cell phone $660 TRANSP.,POSTAGE,MESSENGER $31 $175 $303 $300 20% Miscellaneous $300 REPAIRS & MAINTENANCE $17,499 $6,810 $4,990 $13,522 7.2% Miscellaneous $200 iCompass - Meeting Manager Pro - annual fee (+ 5%)$7,019 JustFOIA - records request program - annual fee (+3%)$3,569 Laserfiche integration with JustFOIA - annual fee (+3%)$714 iCompass - Board Manager - annual fee $1,500 JustFOIA - Training Center Module - annual fee $520 PRINTING & PUBLISHING $18,418 $18,261 $12,643 $12,970 -40.9% Legal Advertising $1,500 Code Supplements $8,000 Code to Internet annual fee (Web Hosting)$700 NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 121 Ordinances on Web (OrdBank)$525 MuniCode Administrative Support Fee $350 Multiple Code Search (MuniPro) - one user subscription/license $495 Miscellaneous Printing (envelopes, name plates, etc.)$300 Election Advertising (2022) - no referendum projected $1,100 OTHER CURRENT CHARGES $187 $369 $180 $500 0% Record Documents with Duval Co. Clerk of Court $400 Miscellaneous $100 OFFICE SUPPLIES $861 $748 $96 $1,300 0% Miscellaneous Office Supplies $1,300 OPERATING SUPPLIES $1,948 $3,828 $1,545 $5,120 -6.1% Presentation Plaques/Folders/Frames $300 Records Storage (bins and supplies)$300 Notary Stamp renewal $120 Picnic Expenses (Food, supplies, prizes)$3,500 Miscellaneous $900 BOOK,SUBSCRIP,MEMBERSHIPS $170 $615 $138 $960 15% Beaches Leader - Annual Subscription $35 FACC Annual Memberships $150 IIMC Annual Memberships $340 FRMA Annual Membership (Institutional)$160 Book/Manuals (Robert's Rules, Course Materials, etc.)$150 IIMC - CMC Application Fee $125 TRAINING $471 $2,014 $1,300 $5,380 12.2% FACC 2021 Fall Academy (mileage & meals)$250 FACC 2022 Fall Academy (registration & hotel)$1,145 FACC 2022 Summer Academy $1,139 2022 Region III Conference $946 Miscellaneous Training (Records, Code Enf., etc.)$1,000 IIMC Online Learning courses $900 COMPUTER EQUIPMENT $4,416 $0 $0 0% Total General Government:$317,875 $309,704 $305,474 $360,987 -7.9% Total Expense Objects:$317,875 $309,704 $305,474 $360,987 -10.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 122 Finance Melissa Burns Director of Finance Purpose The City’s Finance Department provides direct services to the Atlantic Beach community, which includes approximately 8,500 total residents and businesses. Comprised of four divisions (Accounting, Procurement, Customer Service and Utility Billing), the department is responsible for the following: ensuring effective and efficient management of citywide resources, supervision and direction annual budget preparation, investments, financial reporting, payroll taxes and reporting, grant and pension financial reporting, utility billing, purchasing, and accounts payable. Objectives To continue to provide citizens and management with unqualified audit opinions annually To prepare and monitor the annual operating budget and long term financial plan To provide customers with excellent customer service To provide timely and efficient procurement support for all departments To assist management with financial and performance analysis to aid in decision making To ensure that all customer demands can be met from the comfort of their home To increase the use of electronic documents versus hardcopies To focus on a higher level of health, sanitation, and safety for both customers and City employees Issues, Trends and Highlights Workload Data Measurement FY2018 FY2019 FY2020 FY2021 est. Utility Bills Generated 101,920 102,336 102,562 102,769 Service Orders Completed 15,247 12,722 9,196 10,220 Payroll Checks Processed 3,709 3,900 3,969 3,974 Accounts Payable Checks Processed 4,723 4,577 4,292 4,176 Purchase Orders Processed 2,041 1,932 1,853 1,794 Expenditures Summary There is a slight increase between the Fiscal Year 2021 budget and the proposed Fiscal year 2022 Budget. This increase can be attributed to an increase in operating expenditures, specif ically other operating expenses and training. The increase in operating costs is due to items that were needed, but not budgeted for previously, such as uniform cleaning, and off ice items needed. All members of the department have expressed a desire to receive some training related to their positions. This is reflected in the increase in the training budget. $1,228,963 $84 ,176 (7.35% vs. prior year) City of Atl antic Beach | Budget Book 2022 Page 123 Finance Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 250k 500k 750k 1,000k 1,250k 1,500k Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((8844..55%%)) Personnel Services (84.5%) OOppeerraattiinngg EExxppeennsseess ((1155%%)) Operating Expenses (15%) CCaappiittaall OOuuttllaayy ((00..55%%)) Capital Outlay (0.5%) City of Atl antic Beach | Budget Book 2022 Page 124 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.2 0.4 0.6 0.8 1 1.2 1.4 Expense Objects Personnel Services General Government SALARIES $566,426 $624,735 $658,103 $623,290 $677,614 3% Director of Finance $118,004 Finance Associate $37,857 Meter Reader 1 $40,513 Customer Service Supervisor $55,617 Procurement Manager $62,858 Utility Billing Specialist $38,242 Utility Billing Supervisor $58,531 Deputy Finance Director $84,850 Accountant $57,374 Customer Service Rep #1 $29,587 Meter Reader #2 $30,465 Meter Reader #3 $32,329 Customer Service Rep #2 $31,387 OVERTIME $13,650 $11,552 $10,000 $10,363 $15,000 50% SPECIAL PAY $8,361 $415 $0 $3,505 $500 N/A F.I.C.A.$43,049 $47,165 $51,110 $47,508 $53,024 3.7% Name FY2019 Actual FY2020 Actual FY2021 Budget FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 125 BENEFIT GROUP-GENERAL $31,708 $27,276 $41,482 $37,336 $41,498 0% 401 GENL DEF CONTR MATCH $7,095 $11,165 $12,000 $12,008 $12,360 3% UNFUNDED LIABILITY-GEPP $123,529 $117,588 $108,351 $97,513 $112,207 3.6% HEALTH $89,922 $99,252 $93,775 $112,584 $120,465 28.5% LIFE $1,160 $1,333 $1,052 $1,348 $1,442 37.1% WORKERS' COMPENSATION $4,634 $4,177 $2,984 $3,912 $4,200 40.8% REEMPLOYMENT COMPENSATION $0 $255 $0 0% Total General Government:$889,534 $944,657 $978,857 $949,620 $1,038,310 6.1% Total Personnel Services:$889,534 $944,657 $978,857 $949,620 $1,038,310 6.1% Operating Expenses General Government PROFESSIONAL SERVICES $240 $315 $0 $252 $0 0% ACCOUNTING & AUDITING $29,899 $58,489 $57,805 $75,061 $59,550 3% Audit $45,000 Single Audit $3,000 Accounting Consultant $11,550 OTHER CONTRACTUAL SERVS.$13,025 $33,718 $18,500 $23,053 $27,193 47% Bank Merchant Service Fees $8,400 Miscellaneous Charges (Emp Screenings)$560 ClearGov - Year 2 $18,233 TRAVEL AND PER DIEM $100 $500 $0 $500 0% COMMUNICATIONS $1,394 $3,317 $3,500 $3,416 $3,980 13.7% Cell phone charges $2,500 Telephone Charges (In Office)$1,440 Unforeseen increases $40 TRANSP.,POSTAGE,MESSENGER $47,574 $38,603 $45,000 $53,880 $45,800 1.8% Arista-Utility Printing & Mailing $45,600 Postal Permit $200 RENTALS & LEASES $459 $180 $561 $630 250% Uniform Rental $630 REPAIR & MAINTENANCE $942 $1,000 $16 $1,000 0% PRINTING & PUBLISHING $19,467 $18,179 $20,000 $23,640 $16,000 -20% Bill/Newsletter Printing $16,000 OFFICE SUPPLIES $2,906 $2,498 $2,500 $3,024 $3,000 20% OPERATING SUPPLIES $7,743 $10,580 $8,000 $9,873 $10,000 25% Computer Supplies $8,000 Other Supplies $2,000 BOOK,SUBSCRIP,MEMBERSHIPS $634 $789 $1,840 $814 $2,000 8.7% FGFOA Membership $150 GFOA Membership $360 Name FY2019 Actual FY2020 Actual FY2021 Budget FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 126 First Coast Chapter FGFOA $30 National Procurement Association $200 North Florida Procurement Association $25 Government Finance Publications $550 Procurement Publications $500 Miscellaneous publications $185 TRAINING $6,675 $688 $7,105 $1,808 $15,000 111.1% FGFOA School of Government Finance (Burns, Percell, Ryes)$975 FGFOA Annual Conference (Burns, Percell, Reyes)$1,455 Hotels for Training (2 conferences 3 employees $9,000 Review Classes and Testing for CPA $1,200 Procurement Training $1,500 Miscellaneous Training for CSR $870 Total General Government:$129,556 $168,676 $165,930 $195,397 $184,653 11.3% Total Operating Expenses:$129,556 $168,676 $165,930 $195,397 $184,653 11.3% Capital Outlay General Government MACHINERY & EQUIPMENT $0 $0 $6,000 N/A MICR Printer $6,000 Total General Government:$0 $0 $6,000 N/A Total Capital Outlay:$0 $0 $6,000 N/A Total Expense Objects:$1,019,090 $1,113,333 $1,144,787 $1,145,017 $1,228,963 7.4% Name FY2019 Actual FY2020 Actual FY2021 Budget FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 127 Organizational Chart City of Atl antic Beach | Budget Book 2022 Page 128 Information Technology Purpose: Information Technology, a component of the City Manager’s Office, relies on its own internal staff, plus the assistance of external partners, to provide connected IT and cybersecurity continuity of all computer, telephone, and Wi-Fi-related systems and services for the City government. More than 160 desktop and laptop computers utilize the data network comprised of underground fiber and wireless bridges, giving access to business applications such as email, document management systems, police record management systems, the City website, data file storage, and videoconferencing. More than 120 City employees at 15 city locations are provided voice and data services. Most business applications such as email, file and records management, utility security access control systems, network connectivity, and monitoring tools are run on in-house conventional and virtual server platforms. Information Technology provides planning, acquisition, installation configuration, installation and support for all computers, printers, copiers and telephone systems for City government. Along with the day-to-day systems and desktop support, Information Technology carries responsibility for long- range information system planning and maintenance of services. Expenditures Summary $834 ,217 $13,327 (1.62% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 200k 400k 600k 800k 1,000k City of Atl antic Beach | Budget Book 2022 Page 129 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((6611..44%%)) Operating Expenses (61.4%) PPeerrssoonnnneell SSeerrvviicceess ((3311..33%%)) Personnel Services (31.3%) CCaappiittaall OOuuttllaayy ((77..33%%)) Capital Outlay (7.3%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Personnel Services Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 City of Atl antic Beach | Budget Book 2022 Page 130 Expense Objects Personnel Services General Government SALARIES 001-1011-516- 12-00 $166,599 $141,878 $151,477 $165,630 3% OVERTIME 001-1011-516- 14-00 $10,563 $15,479 $8,383 $8,500 6.3% SPECIAL PAY 001-1011-516- 15-00 $21,242 $0 $800 0% F.I.C.A.001-1011-516- 21-00 $15,011 $11,892 $12,173 $13,383 3.1% BENEFIT GROUP-GENERAL 001-1011-516- 22-04 $20,902 $17,980 $15,552 $14,920 -13.7% UNFUNDED LIABILITY-GEPP 001-1011-516- 22-08 $14,458 $13,763 $40,630 $40,074 -11.2% HEALTH 001-1011-516- 23-01 $18,527 $15,587 $16,338 $17,482 18.6% LIFE 001-1011-516- 23-02 $319 $264 $264 $264 -24.6% WORKERS' COMPENSATION 001-1011-516- 24-00 $301 $154 $145 $382 0% Total General Government:$267,921 $216,997 $244,961 $261,435 0.4% Total Personnel Services:$267,921 $216,997 $244,961 $261,435 0.4% Operating Expenses General Government OTHER CONTRACTUAL SERVS.001-1011-516- 34-00 $13,336 $8,444 $0 $18,727 36.4% TRAVEL AND PER DIEM 001-1011-516- 40-00 $237 $271 $28 $571 0% COMMUNICATIONS 001-1011-516- 41-00 $64,221 $65,243 $79,839 $77,254 0% TRANSP.,POSTAGE,MESSENGER 001-1011-516- 42-00 $94 $0 $0 0% RENTAL AND LEASES 001-1011-516- 44-00 $18,046 $18,589 $22,896 $22,579 0% REPAIR & MAINTENANCE 001-1011-516- 46-00 $257,355 $318,066 $322,739 $328,329 1.4% PRINTING & PUBLISHING 001-1011-516- 47-00 $90 $0 $0 0% OFFICE SUPPLIES 001-1011-516- 51-00 $312 $0 $0 0% OPERATING SUPPLIES 001-1011-516- 52-00 $48,261 $52,283 $9,755 $56,843 5.6% GASOLINE 001-1011-516- 52-01 $0 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS 001-1011-516- 54-00 $260 $200 $0 $200 0% NameName Account IDAccount ID FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 131 TRAINING 001-1011-516- 55-00 $3,006 $1,928 $4,554 $6,957 0% Total General Government:$405,130 $465,113 $439,812 $511,960 2.5% Total Operating Expenses:$405,130 $465,113 $439,812 $511,960 2.5% Capital Outlay General Government COMPUTER EQUIPMENT 001-1011-516- 64-02 $7,123 $26,301 $0 $60,822 0% Total General Government:$7,123 $26,301 $0 $60,822 0% Total Capital Outlay:$7,123 $26,301 $0 $60,822 0% Total Expense Objects:$680,175 $708,411 $684,773 $834,217 1.6% Name Account ID FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 132 Human Resources Cathy Varian Director of Human Resources Purpose: The Human Resource Department is responsible for providing programs and services designed to attract, retain and develop diverse employees committed to achieving City objectives and satisfying our customers, while promoting an atmosphere of employee engagement, inclusivity and pride. Human Resources administers programs and activities related to recruitment and selection, equal employment opportunity, benefits administration, wellness initiatives, risk management, workers’ compensation insurance and claims, commercial insurance and claims (property, liability, automobile, etc.), position classification, performance management, compensation, employee relations, training and development and personnel policies and procedures. Key Objectives: Recruit and hire the best possible applicants for employment. Ensure that our work environment is diverse, inclusive and free from harassment and discrimination. Maintain a positive working relationship with the City’s two collective bargaining units. Ensure that the City’s policies are updated and enforced consistently. Update and maintain the City's Personnel Policy and Procedures Manual. Maintain the City's Employee and Retiree payroll systems and HR files to ensure efficiency and security. Apply loss prevention and control methods through identification and analysis of loss exposure in the areas of liability, workers compensation and property loss. Identify and provide training opportunities for staff. Participate in the Incident Command structure for emergency preparedness and related incidents and events. Issues, Trends, Highlights: Due to the impact of the COVID-19 pandemic, the Human Resources Department has had to make significant changes in how it operates, but it has been able to accomplish all of its responsibilities while still providing opportunities for employee engagement. The events of 2020 have once again shone a light on race-related issues, so the Human Resources Department reviewed and updated the City’s policies and developed and implemented training opportunities for staff to ensure racial equity and inclusivity. The Human Resources Department continually monitors salary equity, both within and outside our organization and recognizes that we need to update our pay scale to keep up with inflation and other municipalities. In prior years, the City would give raises based on the mid-point of the scale, plus increase the pay scale by 1%as a COLA, but we haven’t done that since 2018. The City has had successful negations with both of its employee Unions this year. The recruitment process is always a top priority, to ensure that we attract and retain the most qualified candidates and ensure a diverse and successful workforce. We have implemented NeoGov, a new recruitment platform, and continue to look at new opportunities for recruitment. We have continued to emphasize our wellness program, with substantial employee participation. This is the third year in a row that the City has earned a Silver Level Award from the First Coast Worksite Wellness Council. As part of its Risk Management role, the Human Resources Department recognizes the importance of having a robust, organization-wide Safety Program. For the budget year 2020-2021, the cost of health insurance was anticipated to increase substantially due to increased utilization rates, so we went out to market to ensure the best products and the best rates for the City and our employees. We were able to select a new vendor at a great rate for calendar year 2021. Insurance rate projections for liability and property loss are expected to increase substantially, so we are out to market for these policies. Workers compensation rates are expected to remain the same. City of Atl antic Beach | Budget Book 2022 Page 133 The Human Resources Department has been successful in converting all of its paper files to Laserfiche, and continues to do so on an on-going basis. Expenditures Summary $249,257 $4 ,679 (1.91% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 50k 100k 150k 200k 250k 300k City of Atl antic Beach | Budget Book 2022 Page 134 Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((9955..44%%)) Personnel Services (95.4%) OOppeerraattiinngg EExxppeennsseess ((44..66%%)) Operating Expenses (4.6%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.05 0.1 0.15 0.2 0.25 0.3 City of Atl antic Beach | Budget Book 2022 Page 135 Expense Objects Personnel Services General Government SALARIES $148,902 $154,792 $145,838 $161,772 3% SPECIAL PAY $3,057 $3,092 $2,803 $3,167 0% F.I.C.A.$11,064 $11,338 $11,003 $12,618 5.4% BENEFIT GROUP-GENERAL $5,807 $4,999 $6,221 $5,968 -13.7% 401 GENL DEF CONTR MATCH $5,588 $5,772 $5,786 $5,810 3% UNFUNDED LIABILITY-GEPP $34,009 $32,373 $16,254 $16,030 -11.2% HEALTH $24,114 $28,968 $29,752 $31,835 5% LIFE $249 $264 $264 $264 -4.3% WORKERS' COMPENSATION $217 $157 $140 $278 5.3% Total General Government:$233,007 $241,755 $218,060 $237,742 1.7% Total Personnel Services:$233,007 $241,755 $218,060 $237,742 1.7% Operating Expenses General Government OTHER CONTRACTUAL SERVS.$4,191 $3,680 $5,330 $5,000 0% COMMUNICATIONS $441 $744 $928 $1,025 156.3% $400 is not realistic for cell phone and local/long distance charges. Cell phone $62.05 a month and local/long distance is $23 and change per month. TRANSP.,POSTAGE,MESSENGER $10 $0 $100 0% OFFICE SUPPLIES $981 $1,747 -$349 $1,300 0% OPERATING SUPPLIES $1,647 $1,750 $3,735 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $933 $708 $509 $590 0% TRAINING $847 $507 $2,000 0% Total General Government:$9,041 $8,639 $10,659 $11,515 5.7% Total Operating Expenses:$9,041 $8,639 $10,659 $11,515 5.7% Total Expense Objects:$242,047 $250,394 $228,719 $249,257 1.9% NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 136 Legal Services Purpose: The purpose of this program is to provide legal services, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the City Commission, City Manager or City staff. Key Objectives: The City Attorney is appointed by the City Commission and acts as the legal advisor for the municipality and all of its officers in matters relating to their official duties. The attorney prepares ordinances, contracts, bonds, and other instruments in which the City is concerned and endorses on each his approval of the form and correctness thereof. When required to do so by the City Commission, it prosecutes and defends, for and on behalf of the City, complaints, suits and proceedings in which the City is a party. The attorney furnishes the City Commissioners, City Manager and department heads of the City opinions on questions of law relating to their respective powers and duties. Expenditures Summary $150,000 $0 (0% vs. prior year) City Attorney Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 50k 100k 150k 200k 250k 300k 350k City of Atl antic Beach | Budget Book 2022 Page 137 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((110000%%)) Operating Expenses (100%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.05 0.1 0.15 0.2 0.25 0.3 City of Atl antic Beach | Budget Book 2022 Page 138 Expense Objects Operating Expenses General Government PROFESSIONAL SERVICES $145,980 $150,000 $150,000 $150,000 0% LAND ISSUE $19,975 $0 $0 0% Total General Government:$165,955 $150,000 $150,000 $150,000 0% Total Operating Expenses:$165,955 $150,000 $150,000 $150,000 0% Total Expense Objects:$165,955 $150,000 $150,000 $150,000 0% NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 139 Planning and Community Development Amanda Askew Planning and Community Development Director Purpose: The Planning and Community Development Department administers zoning and land use related functions of the City, including implementation and amendment of the Comprehensive Plan; review of applications for Development Permits to verify consistency with land development regulations and the Comprehensive Plan; compliance with sign code and tree code; proposes amendments to city land use regulations as appropriate; and implements studies, programs, and special projects as directed. The Department also serves as the City liaison to the Northeast Florida Regional Council, Florida Department of Community Affairs, and other local, state and federal agencies, and provides staff support to the Community Development Board and the Environmental Stewardship Committee. Key Objectives: Work with the City Commission and city staff to maintain and improve the quality of life of Atlantic Beach in terms of aesthetics of the built environment, bicycle and pedestrian planning, economic development, redevelopment, long range planning, marsh master planning, and public works projects. Mayport Road corridor revitalization efforts Issues, Trends and Highlights: Bicycle and Pedestrian Connectivity Plan completed Phase 1 Adaptation Plan Adaptation Plan completed Completed the major update to Chapter 23 – Protection of Trees and the Natural Environment Coordinated pilot Main Street Traffic Calming Planted more than 200 new trees on public property Obtaining LEED 4.1 certification Outside seating ordinance Beach parking inventory Hosted annual Arbor Day event Hosted Brazilian Pepper Tree round-up Workload Data: The Planning and Community Department is responsible for planning functions along with land use and zoning administration, including review of all building permit applications and new business tax receipts to verify consistency with the zoning and land development regulations and the Comprehensive Plan. The department also administers the City’s tree ordinance, assists with the Community Development Block Grant program, and provides staff support to the Community Development Board and the Environmental Stewardship Committee. Expenditures Summary City of Atl antic Beach | Budget Book 2022 Page 140 $692,373 $161,643 (30.46% vs. prior year) Planning and Community Development Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 100k 200k 300k 400k 500k 600k 700k 800k Expenditures by Fund 2022 Expenditures by Fund GGeenneerraall FFuunndd ((6666..88%%)) General Fund (66.8%) SSppeecciiaall RReevveennuuee FFuunnddss ((3333..22%%)) Special Revenue Funds (33.2%) City of Atl antic Beach | Budget Book 2022 Page 141 Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Special Revenue Funds General Fund F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 General Fund General Fund Personnel Services SALARIES $212,741 $180,814 $204,072 $236,961 3% OVERTIME $1,731 $38 $0 $100 -80% SPECIAL PAY $6,065 $3,129 $2,716 $2,775 2.9% F.I.C.A.$16,566 $13,738 $15,588 $18,347 2.8% BENEFIT GROUP-GENERAL $3,808 $0 $0 0% 401 GENL DEF CONTR MATCH $6,104 $9,192 $11,062 $6,022 3% UNFUNDED LIABILITY-GEPP $12,512 $11,910 $0 $0 0% HEALTH $26,133 $21,176 $26,862 $28,743 81.1% LIFE $353 $289 $366 $378 26% WORKERS' COMPENSATION $14,149 $2,152 $2,715 $2,500 47.1% REEMPLOYMENT COMPENSATION $145 $0 -100% SALARIES $42,875 $45,247 $45,129 $47,732 3% OVERTIME $224 $0 $500 0% SPECIAL PAY $291 $2,277 $2,268 $2,250 0% F.I.C.A.$3,193 $3,419 $3,476 $3,862 2.8% 401 GENL DEF CONTR MATCH $640 $1,426 $1,811 $3,545 0% UNFUNDED LIABILITY-GEPP $12,752 $12,139 $0 $0 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 142 HEALTH $5,532 $7,467 $7,757 $8,301 4.6% LIFE $101 $119 $124 $145 9.8% WORKERS' COMPENSATION $659 $643 $686 $675 -22.3% Total Personnel Services:$362,621 $318,982 $324,777 $362,836 6.6% Operating Expenses PROFESSIONAL SERVICES $133,590 $105 $126 $0 0% OTHER CONTRACTUAL SERVICE $3,808 $4,775 $47,614 $30,000 0% COMMUNICATIONS $543 $1,220 $1,264 $2,280 26.7% REPAIR & MAINTENANCE $7,650 $9,180 $7,650 0% PRINTING & PUBLISHING $5,500 $7,056 $3,513 $20,000 33.3% OTHER CURRENT CHARGES -$240 $0 0% OFFICE SUPPLIES $216 $85 $364 $350 0% OPERATING SUPPLIES $998 $3,662 $1,120 $2,100 0% GASOLINE $252 $138 $0 $250 0% BOOK,SUBSCRIP,MEMBERSHIPS $804 $238 $1,200 0% TRAINING $2,635 $849 $245 $6,500 0% PROFESSIONAL SERVICES $105 $0 $0 0% CONTRACTUAL SERVICES $20,448 $26,400 $24,000 0% COMMUNICATIONS $921 $963 $854 $1,032 0% REPAIR & MAINTENANCE $8 $0 $0 0% OFFICE SUPPLIES $3 $0 $100 0% OPERATING SUPPLIES $1,306 $200 $78 $750 0% GASOLINE $206 $272 $32 $250 0% BOOK,SUBSCRIP,MEMBERSHIPS $70 $332 $75 0% TRAINING $1,854 $1,956 $3,000 0% Total Operating Expenses:$152,747 $47,496 $93,076 $99,537 5.8% Total General Fund:$515,368 $366,478 $417,852 $462,373 6.5% Total General Fund:$515,368 $366,478 $417,852 $462,373 6.5% Special Revenue Funds Tree Replacement Fund Operating Expenses OTHER CONTRACTUAL SERVICE $23,519 $22,714 $2,550 $30,000 0% Total Operating Expenses:$23,519 $22,714 $2,550 $30,000 0% Total Tree Replacement Fund:$23,519 $22,714 $2,550 $30,000 0% Community Redevelopment Operating Expenses OTHER CONTRACTUAL SERVICE $513 $12,565 $47,794 $200,000 201.2% Total Operating Expenses:$513 $12,565 $47,794 $200,000 201.2% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 143 Total Community Redevelopment:$513 $12,565 $47,794 $200,000 201.2% Total Special Revenue Funds:$24,032 $35,279 $50,344 $230,000 138.6% Total:$539,400 $401,757 $468,196 $692,373 30.5% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes Expenditures by Function Budgeted Expenditures by Function CCoommpprreehheennssiivvee PPllaannnniinngg ((8866..11%%)) Comprehensive Planning (86.1%) CCooddee EEnnffoorrcceemmeenntt ((1133..99%%)) Code Enforcement (13.9%) City of Atl antic Beach | Budget Book 2022 Page 144 Budgeted and Historical Expenditures by Function M i l l i o n s Code Enforcement Comprehensive Planning F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Expenditures General Government Comprehensive Planning Planning & Zoning Personnel Services SALARIES $212,741 $180,814 $204,072 $236,961 3% OVERTIME $1,731 $38 $0 $100 -80% SPECIAL PAY $6,065 $3,129 $2,716 $2,775 2.9% F.I.C.A.$16,566 $13,738 $15,588 $18,347 2.8% BENEFIT GROUP-GENERAL $3,808 $0 $0 0% 401 GENL DEF CONTR MATCH $6,104 $9,192 $11,062 $6,022 3% UNFUNDED LIABILITY-GEPP $12,512 $11,910 $0 $0 0% HEALTH $26,133 $21,176 $26,862 $28,743 81.1% LIFE $353 $289 $366 $378 26% WORKERS' COMPENSATION $14,149 $2,152 $2,715 $2,500 47.1% REEMPLOYMENT COMPENSATION $145 $0 -100% Total Personnel Services:$296,354 $246,245 $263,526 $295,826 7.6% Operating Expenses Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 145 PROFESSIONAL SERVICES $133,590 $105 $126 $0 0% OTHER CONTRACTUAL SERVICE $3,808 $4,775 $47,614 $30,000 0% COMMUNICATIONS $543 $1,220 $1,264 $2,280 26.7% REPAIR & MAINTENANCE $7,650 $9,180 $7,650 0% PRINTING & PUBLISHING $5,500 $7,056 $3,513 $20,000 33.3% OTHER CURRENT CHARGES -$240 $0 0% OFFICE SUPPLIES $216 $85 $364 $350 0% OPERATING SUPPLIES $998 $3,662 $1,120 $2,100 0% GASOLINE $252 $138 $0 $250 0% BOOK,SUBSCRIP,MEMBERSHIPS $804 $238 $1,200 0% TRAINING $2,635 $849 $245 $6,500 0% OTHER CONTRACTUAL SERVICE $23,519 $22,714 $2,550 $30,000 0% OTHER CONTRACTUAL SERVICE $513 $12,565 $47,794 $200,000 201.2% Total Operating Expenses:$172,379 $60,818 $113,767 $300,330 86.3% Total Planning & Zoning:$468,733 $307,064 $377,293 $596,156 36.7% Total Comprehensive Planning:$468,733 $307,064 $377,293 $596,156 36.7% Total General Government:$468,733 $307,064 $377,293 $596,156 36.7% Public Safety Protective Inspections Code Enforcement Personnel Services SALARIES $42,875 $45,247 $45,129 $47,732 3% OVERTIME $224 $0 $500 0% SPECIAL PAY $291 $2,277 $2,268 $2,250 0% F.I.C.A.$3,193 $3,419 $3,476 $3,862 2.8% 401 GENL DEF CONTR MATCH $640 $1,426 $1,811 $3,545 0% UNFUNDED LIABILITY-GEPP $12,752 $12,139 $0 $0 0% HEALTH $5,532 $7,467 $7,757 $8,301 4.6% LIFE $101 $119 $124 $145 9.8% WORKERS' COMPENSATION $659 $643 $686 $675 -22.3% Total Personnel Services:$66,267 $72,737 $61,251 $67,010 2.6% Operating Expenses PROFESSIONAL SERVICES $105 $0 $0 0% CONTRACTUAL SERVICES $20,448 $26,400 $24,000 0% COMMUNICATIONS $921 $963 $854 $1,032 0% REPAIR & MAINTENANCE $8 $0 $0 0% OFFICE SUPPLIES $3 $0 $100 0% OPERATING SUPPLIES $1,306 $200 $78 $750 0% GASOLINE $206 $272 $32 $250 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 146 BOOK,SUBSCRIP,MEMBERSHIPS $70 $332 $75 0% TRAINING $1,854 $1,956 $3,000 0% Total Operating Expenses:$4,400 $21,956 $29,652 $29,207 0% Total Code Enforcement:$70,667 $94,693 $90,903 $96,217 1.8% Total Protective Inspections:$70,667 $94,693 $90,903 $96,217 1.8% Total Public Safety:$70,667 $94,693 $90,903 $96,217 1.8% Total Expenditures:$539,400 $401,757 $468,196 $692,373 30.5% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((5522..44%%)) Personnel Services (52.4%) OOppeerraattiinngg EExxppeennsseess ((4477..66%%)) Operating Expenses (47.6%) City of Atl antic Beach | Budget Book 2022 Page 147 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Expense Objects Personnel Services $362,621 $318,982 $324,777 $362,836 6.6% Operating Expenses $176,779 $82,775 $143,419 $329,537 73% Total Expense Objects:$539,400 $401,757 $468,196 $692,373 30.5% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 148 General Government The activities in this department are comprised of those expenditures that cannot be classified in any other department. Various funds are also included in this department. They are: Convention Development Tax Fund, Half Cent Sales Tax Fund and Capital Projects Fund. Expenditures Summary $1,383,074 $221,297 (19.05% vs. prior year) General Government Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 250k 500k 750k 1,000k 1,250k 1,500k City of Atl antic Beach | Budget Book 2022 Page 149 Expenditures by Fund 2022 Expenditures by Fund GGeenneerraall FFuunndd ((7788..88%%)) General Fund (78.8%) BBeetttteerr JJaaxx 11//22 CCtt SSaallee TTxx ((2211..22%%)) Better Jax 1/2 Ct Sale Tx (21.2%) Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Capital Projects Fund Better Jax 1/2 Ct Sale Tx General Fund F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6 General Fund Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 150 General Fund Personnel Services SALARIES 001-1009-519- 12-00 $23,857 $20,197 $26,438 10.8% OVERTIME 001-1009-519- 14-00 $0 $75 $0 0% F.I.C.A.001-1009-519- 21-00 $1,826 $1,536 $2,023 10.8% 401 GENL DEF CONTR MATCH 001-1009-519- 22-05 $1,945 $897 $2,004 3% HEALTH 001-1009-519- 23-01 $2,669 $3,939 $5,058 89.5% LIFE 001-1009-519- 23-02 $23 $54 $66 187% WORKERS' COMPENSATION 001-1009-519- 24-00 $16 $18 $18 12.5% SALARIES 001-1012-519-12- 00 $66,235 $68,102 $77,930 17.7% OVERTIME 001-1012-519-14- 00 $200 $541 $100 -50% SPECIAL PAY 001-1012-519-15- 00 $0 $470 $150 N/A F.I.C.A.001-1012-519-21- 00 $5,083 $5,150 $5,962 17.3% BENEFIT GROUP-GENERAL 001-1012-519-22- 04 $6,914 $5,968 -13.7% 401 GENL DEF CONTR MATCH 001-1012-519-22- 05 $2,060 $1,651 $2,060 0% UNFUNDED LIABILITY-GEPP 001-1012-519-22- 08 $18,059 $13,545 $16,030 -11.2% HEALTH 001-1012-519-23- 01 $25,548 $12,477 $16,021 -37.3% LIFE 001-1012-519-23- 02 $350 $160 $300 -14.3% WORKERS' COMPENSATION 001-1012-519-24- 00 $3,647 $2,692 $3,757 3% Total Personnel Services:$158,432 $131,506 $163,885 3.4% Operating Expenses PROFESSIONAL SERVICES 001-1009-519- 31-00 $45,500 $45,500 $95,500 109.9% OTHER CONTRACTUAL SERVICE 001-1009-519- 34-00 $51,000 $54,033 $76,186 49.4% COMMUNICATIONS 001-1009-519- 41-00 $424 $266 $424 0% TRANSP.POSTAGE,MESSENGER 001-1009-519- 42-00 $10,000 $7,000 $10,000 0% UTILITIES 001-1009-519- 43-00 $18,000 $13,823 $18,000 0% CITY PROVIDED 001-1009-519- 43-01 $6,000 $5,367 $8,500 41.7% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 151 RENTALS & LEASES 001-1009-519- 44-00 $3,833 $3,832 $3,833 0% INSURANCE 001-1009-519- 45-00 $172,915 $157,716 $195,394 13% REPAIR & MAINTENANCE 001-1009-519- 46-00 $13,000 $8,279 $12,900 -0.8% PRINTING & PUBLISHING 001-1009-519- 47-00 $750 $750 0% OTHER CURRENT CHARGES 001-1009-519- 49-00 $1,300 $41,549 3,096.1% CULTURAL ARTS BOARD 001-1009-519- 49-01 $2,000 $0 -100% OFFICE SUPPLIES 001-1009-519- 51-00 $3,000 $1,045 $2,500 -16.7% OPERATING SUPPLIES 001-1009-519- 52-00 $10,000 $6,427 $12,000 20% BOOK,SUBSCRIP,MEMBERSHIPS 001-1009-519- 54-00 $1,100 $679 $1,200 9.1% PROFESSIONAL SERVICES 001-1012-519-31- 00 $0 $45 $0 0% OTHER CONTRACTUAL SERVICE 001-1012-519-34- 00 $189,500 $59,894 $167,000 -11.9% COMMUNICATIONS 001-1012-519-41- 00 $600 $366 $600 0% RENTALS & LEASES 001-1012-519- 44-00 $300 $300 0% REPAIR & MAINTENANCE 001-1012-519- 46-00 $5,000 $47,095 841.9% OPERATING SUPPLIES 001-1012-519-52- 00 $7,500 $11,316 $7,500 0% GASOLINE 001-1012-519-52- 01 $600 $317 $600 0% DIESEL 001-1012-519-52- 02 $25 $25 0% TRAINING 001-1012-519-55- 00 $1,000 $1,000 0% Total Operating Expenses:$543,347 $375,905 $702,856 29.4% Capital Outlay MACHINERY & EQUIPMENT 001-1009-519- 64-00 $209,998 $177,506 $0 -100% BUILDING 001-1012-519-62- 00 $200,000 N/A MACHINERY & EQUIPMENT 001-1012-519- 64-00 $0 $22,500 N/A Total Capital Outlay:$209,998 $177,506 $222,500 6% Total General Fund:$911,777 $684,917 $1,089,241 19.5% Total General Fund:$911,777 $684,917 $1,089,241 19.5% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 152 Better Jax 1/2 Ct Sale Tx Operating Expenses OTHER CONTRACTUAL SERVICE 131-1009-519-34- 00 $200,000 $240,000 $0 -100% Total Operating Expenses:$200,000 $240,000 $0 -100% Capital Outlay LAND 131-1009-519-61- 00 $11,167 $293,833 N/A Total Capital Outlay:$0 $11,167 $293,833 N/A Grants and Aids BUSINESS GRANT PROGRAM 131-1009-519-82- 01 $50,000 $49,990 $0 -100% Total Grants and Aids:$50,000 $49,990 $0 -100% Total Better Jax 1/2 Ct Sale Tx:$250,000 $301,157 $293,833 17.5% Total:$1,161,777 $986,074 $1,383,074 19% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((5500..88%%)) Operating Expenses (50.8%) CCaappiittaall OOuuttllaayy ((3377..33%%)) Capital Outlay (37.3%) PPeerrssoonnnneell SSeerrvviicceess ((1111..88%%)) Personnel Services (11.8%) City of Atl antic Beach | Budget Book 2022 Page 153 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Grants and Aids Personnel Services Capital Outlay Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6 Expense Objects Personnel Services General Government SALARIES $13,905 $16,323 $24,236 $26,438 10.8% OVERTIME $50 $39 $91 $0 0% SPECIAL PAY $270 $308 $0 $0 0% F.I.C.A.$1,059 $1,241 $1,843 $2,023 10.8% BENEFIT GROUP-GENERAL $721 $0 $0 0% 401 GENL DEF CONTR MATCH $551 $623 $1,077 $2,004 3% UNFUNDED LIABILITY-GEPP $2,574 $2,450 $0 $0 0% HEALTH $2,672 $3,470 $4,727 $5,058 89.5% LIFE $35 $43 $65 $66 187% WORKERS' COMPENSATION $19 $17 $22 $18 12.5% SALARIES $90,874 $86,858 $81,723 $77,930 17.7% OVERTIME $1,560 $26 $649 $100 -50% SPECIAL PAY $607 $206 $565 $150 N/A F.I.C.A.$6,802 $6,337 $6,180 $5,962 17.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 154 BENEFIT GROUP-GENERAL $11,733 $10,095 $0 $5,968 -13.7% 401 GENL DEF CONTR MATCH $1,624 $1,671 $1,982 $2,060 0% UNFUNDED LIABILITY-GEPP $19,564 $18,623 $16,254 $16,030 -11.2% HEALTH $15,094 $15,372 $14,973 $16,021 -37.3% LIFE $199 $197 $192 $300 -14.3% WORKERS' COMPENSATION $3,904 $2,899 $3,231 $3,757 3% Total General Government:$173,094 $167,518 $157,807 $163,885 3.4% Total Personnel Services:$173,094 $167,518 $157,807 $163,885 3.4% Operating Expenses General Government PROFESSIONAL SERVICES $85,724 $52,402 $54,600 $95,500 109.9% State Lobbyist Services $45,500 Traffic Engineer $50,000 OTHER CONTRACTUAL SERVICE $81,146 $46,369 $64,839 $76,186 49.4% Grant Writing Services $42,986 Pest Control $1,200 Other Miscellaneous Services $4,000 City's Share of Actuarial Eval- Police $2,000 Legal Review of Charter Officers'$6,000 Bus Shelter/JTA $20,000 COMMUNICATIONS $564 $303 $319 $424 0% TRANSP.POSTAGE,MESSENGER $5,498 $9,094 $8,400 $10,000 0% UTILITIES $18,653 $18,477 $16,588 $18,000 0% CITY PROVIDED $6,197 $8,527 $6,440 $8,500 41.7% RENTALS & LEASES $3,404 $3,832 $4,599 $3,833 0% INSURANCE $189,819 $159,277 $189,259 $195,394 13% REPAIR & MAINTENANCE $8,041 $7,661 $9,935 $12,900 -0.8% North End Copier Charges $5,600 South End Copier Charges $2,300 Misc. Building Repairs $5,000 PRINTING & PUBLISHING $9,176 $811 $0 $750 0% OTHER CURRENT CHARGES $1,295 $266 $0 $41,549 3,096.1% Contingency $41,549 OFFICE SUPPLIES $2,403 $1,880 $1,254 $2,500 -16.7% OPERATING SUPPLIES $14,402 $10,463 $7,713 $12,000 20% BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,179 $815 $1,200 9.1% OTHER CONTRACTUAL SERVICE $288,000 $0 -100% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 155 OTHER CONTRACTUAL SERVICE $3,000 $24,235 $0 $0 0% PROFESSIONAL SERVICES $105 $105 $54 $0 0% OTHER CONTRACTUAL SERVICE $86,786 $61,818 $71,873 $167,000 -11.9% Moved City Hall and Chambers Roof to Capital Outlay; moved 3 new AC units to capital outlay Janitorial, HVAC Repairs, etc.$62,000 Public Works Roof Repair $20,000 Standard Roof Repairs $17,000 Public Works Mold Mitigation $18,000 Sanitize City Hall 2x Per Year $10,000 Sanitize Jordan CC 2x Per Year $5,000 Sanitize Gail Baker CC 2x Per Year $5,000 Sanitize Public Safety 2x Per Year $8,000 Sanitize Adele Grage 2x Per Year $7,000 Sanitize Public Utilities 2x Per Year $7,000 Sanitize Public Works 2x Per Year $8,000 COMMUNICATIONS $60 $95 $439 $600 0% Phone for Bldg. Maint. Tech $600 RENTALS & LEASES $0 $300 0% REPAIR & MAINTENANCE $2,748 $8,736 $0 $47,095 841.9% Painting Interior of City Hall/Carpet repair $42,095 Miscellaneous Repairs $5,000 OPERATING SUPPLIES $6,200 $6,252 $13,579 $7,500 0% Paint Supplies, Hardware, Tools $4,800 Janitorial Supplies $1,200 Hand Sanitizer, Disinfectants $1,500 GASOLINE $685 $401 $380 $600 0% DIESEL $0 $25 0% TRAINING $0 $1,000 0% Total General Government:$527,406 $422,183 $739,086 $702,856 -5.4% Total Operating Expenses:$527,406 $422,183 $739,086 $702,856 -5.4% Capital Outlay General Government MACHINERY & EQUIPMENT $1,274 $14,718 $209,998 $0 -100% LAND $13,400 $293,833 N/A Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 156 BUILDING $0 $200,000 N/A Re-Roof City Hall & Chambers $200,000 MACHINERY & EQUIPMENT $0 $22,500 N/A 3 NEW A/C UNITS (LOCATIONS TBD)$22,500 MOTOR VEHICLES $24,580 $0 $0 0% Total General Government:$25,854 $14,718 $223,398 $516,333 145.9% Total Capital Outlay:$25,854 $14,718 $223,398 $516,333 145.9% Grants and Aids General Government BUSINESS GRANT PROGRAM $49,990 $0 -100% Total General Government:$49,990 $0 -100% Total Grants and Aids:$49,990 $0 -100% Total Expense Objects:$726,354 $604,419 $1,170,281 $1,383,074 19% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 157 Public Safety Victor Gualillo Chief of Police Police Department Purpose: The Atlantic Beach Police Department’s mission is to protect life and property, provide exceptional police service, and work in partnership with our community to improve the quality of life in the City of Atlantic Beach. The department will accomplish this by maintaining community partnerships that promote safe streets and neighborhoods. The Police Department operates eight (8) divisions which include Administration, Patrol & Traffic Enforcement, Training & Logistics, Community Affairs, Purchasing, Accreditation and Oversight, Property / Evidence and Investigations. Each of these divisions engages in pro-active community service, law enforcement and safety efforts. The members of these divisions provide service through criminal investigations, community patrol, traffic enforcement, traffic crash investigations, records management, animal control, Ocean Rescue, accreditation management and a citizen volunteer program. The Communications Division answers all 911 calls for police, fire, and emergency medical responses within the City of Atlantic Beach. Key Objectives 2020-21: The Priority Objective for Public Safety in 2020-21 is to promote and provide training on Racial Equity, Community Engagement, Officer Wellness and Leadership Development. Officers will be provided training that addresses the uniqueness that diverse cultures bring to our society and the challenges that can exist between citizens and law enforcement. The importance of community engagement in formal and informal settings will be a focus for programmatic planning and daily patrol operations. The holistic wellness of every police officer is a foundational element of a healthy relationship between the police department and the community. To that end the department will look for new ways to improve wellness throughout the career of our officers. We will continue to conduct in-service training for officers at every level within our department to help prepare them for a long and positive career in the City of Atlantic Beach. 2020-21 Highlights: The 2020-21 year has seen a partial return to more normal operations but has once again been hampered by COVID. Manpower challenges have caused a strain on our team in the police department but despite that, our employees have continued to provide exceptional service to our city. This year has proven to us that the three beaches Police Departments can and need to rely on each other to provide public safety to all of our citizens and a strong working relationship can not be overlooked. Our neighboring police forces were called on to support our department for a month with manpower, when medical issues caused the ABPD patrol division to be strained to the point of needing assistance to provide adequate staffing levels for our citizens. After that, critical staffing need passed the beaches law enforcement agencies again relied on each other to prepare for a special event that had the potential to affect public safety services in all three cities. All these events have strengthened how we work with all of our Emergency Management partners in Duval County. Multiple jurisdictions and disciplines came together to prepare for countrywide events that required communication and coordination over multiple days. Through this, we have strengthened our working relationship with our Law Enforcement and Emergency Management partners at the beaches and from the City of Jacksonville. Workload Data City of Atl antic Beach | Budget Book 2022 Page 158 Activity 2019 2020 2021 (8 mo.) Average Emergency Response Time in minutes 3.25 2.44 N/A Total Crime Rate Per 1,000 Population 16.89 21.84 10.92 Arrests 312 278 250 *Calls 20,995 23,245 16,096 Traffic citations 2058 1803 1489 Index Crimes 233 302 153 Police Grants Purpose: The Police Grants are used to enhance Public Safety operations and utilize available grants to provide the funding for public safety initiatives. Highlights: For FY 2020, the Department received $57,002 in Justice Assistance Grant County-wide (JAGC) funds to be used to complete the purchase of the Computer Aided Dispatch system from FY2019. A portion will also be used to purchase upgraded dispatch consoles. The Department was also awarded $64,241 from the Coronavirus Supplemental Funding Program to be used to purchase equipment to assist in community education and cleaning of city facilities. The Department also anticipates approval of the Department of Justice Bulletproof Vest Partnership Grant to purchase bulletproof vests for officers, the exact amount has not been confirmed but is expected to be about $4,000. For FY 2021, the Department received $52,858 in Justice Assistance Grant County-wide (JAGC) funds to be used to complete the purchase of community security cameras. The Department received $2,177 in Justice Assistance Grant Direct (JAGD) funds to be used to complete the purchase of additional software for the ABPD Field Training Program. The Department also completed the purchasing process for the $64,241 awarded in 2020 from the Coronavirus Supplemental Funding Program for disinfection equipment education and enforcement. The Department anticipates reimbursement through the Department of Justice Bulletproof Vest Partnership Grant to purchase bulletproof vests for officers. The exact amount has not been confirmed but is expected to be approximately $4,000 For FY 2022, the Department anticipates receiving Justice Assistance Grant County-wide (JAGC) funds and Department of Justice Bulletproof Vest Partnership funds. However, the amounts are yet to be approved. The funding level is expected to be similar to amounts awarded in FY 2020 and FY 2021. Animal Control Purpose: Atlantic Beach Animal Control’s mission is to provide service to the public by enforcing local animal ordinances, capturing and impounding animals running at large, investigating reports of animal attacks, animal cruelty and neglect, issuing citations for animal control code violations, investigating animal bites, and coordinating handling and care of animals in the City kennel. Employees: Animal Control officers operate under the Police Department. There are two full-time Animal Control officers to provide coverage seven days per week. Training/certifications City of Atl antic Beach | Budget Book 2022 Page 159 Atlantic Beach Animal Control officers receive state certification through FACA (Florida Animal Control Association). After the initial 40 hours of training is received, each Officer must pass a state certification test. Annual continuing education is required to maintain certification. Education/community outreach Atlantic Beach Animal Control officers emphasize community education and outreach. The officers attend the Citizens Police Academy and other events and activities to help keep the community informed about animal control issues. Activity 2020 2021 (8 Months) Phone Calls 1274 821 Cruelty Investigations 51 37 Animals Handled 247 176 Animals Returned to Owner 93 47 Citations Written 110 88 Warnings 183 111 Lifeguards Purpose: The Mission of the Atlantic Beach Ocean Lifeguards is to provide for the safety and protection of lives. An emphasis is placed on education and promoting awareness of the marine environment and identifying potential dangers associated with recreational activities in an open water environment. Ocean Lifeguards promote beach and ocean safety and provide efficient, effective water rescues and Basic Life Support (BLS) prior to ambulance arrival. Employees The lifeguards are a division of the Public Safety Department and report to the Chief of Police. Five lifeguards are employed year round in a part time capacity to provide seamless maintenance of the program, including applicant processing, training, equipment and supply inventory. An additional 40 lifeguards are hired annually to provide seasonal (6 months), part time service. Training/Certifications Each year, lifeguards begin training in January with formal testing and training in March. All lifeguards have current Emergency Medical Responders training and certification. All guards attend either new guard or returning guard training as well. Each guard has a minimum of 100 hours of training before working a tower alone. All mid-level supervisors and above have current EMT/Paramedic certifications. The Atlantic Beach Lifeguard Program has received USLA Advanced Certification, which means all lifeguards are certified Emergency Medical Responders or above. The lifeguards have a truck, ATV, and jet ski as part of their fleet. Beach Staffing The beach is staffed by guards 7 days per week from 10AM – 5PM from Memorial Day through Labor Day; including 10 towers, truck and ATV patrols, station staffing and incident response. Additionally, Lifeguards provide coverage on weekends from April through Memorial Day and Labor Day through September. City of Atl antic Beach | Budget Book 2022 Page 160 For the 2021 FY, the City is budgeting for additional lifeguard coverage on the beach. Weekend-only staffing will be added in March and October. The coverage during the additional weekends will provide truck patrols, station coverage and incident response. Additional Services for 2021 A Junior Lifeguard Program was implemented in 2015 and is conducted each season. This program familiarizes youth with different aspects of lifeguarding, including; first aid, lifesaving techniques, competition training, lifeguard training, marine life and safety, and physical fitness. The program is designed to run for one week, 4 hours per day, with 10 participants attending per session and is offered in 4 different sessions. It should be noted that during the time of the pandemic, the program was modified for the safety of attendees and instructors with the intent of returning the program to the original format when it is safe to do so. This program provides an opportunity for both a community outreach program and as a way to promote education for local youth who may have an interest in becoming an Atlantic Beach Lifeguard in the future. Community Affairs Division Purpose: The Atlantic Beach Department Community Affairs Division is tasked with establishing, maintaining, and strengthening the relationship between the Atlantic Beach Police Department and our community. The Police Department is focused on community involvement and values its citizens' input, developing a strong open partnership through communication, services, and interaction. Working together to make Atlantic Beach a safe place to live, work, and play is our goal. Key Objectives: Establish and maintain effective relationships with the community. Collaborative problem solving through open dialogue with the community to promote meaningful discussion on topics relative to the community. Link the Police Department’s mission with community participation through community events, programs, and officer interaction. Maintain and improve the Atlantic Beach Police Volunteer Program. Encourage Police Department personnel to participate and engage with the citizens at events and through community programs. Collaborate and coordinate with the Parks and Recreations Department on special events. Volunteer Program: The Atlantic Beach Police Department Volunteer Program, which began in January 2018, consists of 41 individuals with additional interested applicants. The volunteers logged a limited number of hours this past year due to COVID restrictions, but were able to begin assisting with some duties around the Police station and a few community interactions this year. The top 5 volunteer duties are clerical, patrol, special events, parking enforcement/traffic control and assisting with officer training. City of Atl antic Beach | Budget Book 2022 Page 161 The top 5 special events are Halloween, Christmas, Community Career Day, Atlantic Beach Elementary Walk & Roll. The Department has volunteers within a specialized group, VERT (Volunteer Emergency Response Team), which assists with natural disasters and police-related calls performing duties that relate to traffic control, resource distribution, scribing, and much more. Expenditures Summary $7,439,401 -$162,128 (-2.13% vs. prior year) Public Safety Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 2M 4M 6M 8M 10M City of Atl antic Beach | Budget Book 2022 Page 162 Expenditures by Fund 2022 Expenditures by Fund GGeenneerraall FFuunndd ((9988..11%%)) General Fund (98.1%) CCaappiittaall PPrroojjeeccttss FFuunnddss ((11..44%%)) Capital Projects Funds (1.4%) SSppeecciiaall RReevveennuuee FFuunnddss ((00..44%%)) Special Revenue Funds (0.4%) Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Special Revenue Funds Capital Projects Funds General Fund F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 General Fund Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 163 General Fund Personnel Services SALARIES 001-2001-521-12- 00 $470,646 $368,981 $484,765 3% OVERTIME 001-2001-521-14- 00 $650 $225 $650 0% SPECIAL PAY 001-2001-521-15- 00 $2,580 $2,671 $2,580 0% F.I.C.A.001-2001-521-21- 00 $36,407 $28,044 $37,332 2.5% BENEFIT GROUP-POLICE 001-2001-521-22- 03 $21,427 $16,074 $12,193 -43.1% BENEFIT GROUP-GENERAL 001-2001-521-22- 04 $17,248 $12,933 $14,920 -13.5% 401 GENL DEF CONTR MATCH 001-2001-521-22- 05 $8,755 $2,843 $8,755 0% UNFUNDED LIABILITY-GEPP 001-2001-521-22- 08 $45,146 $33,858 $40,074 -11.2% UNFUNDED LIABILITY-POLICE 001-2001-521-22- 09 $45,147 $10,080 $10,978 -75.7% HEALTH 001-2001-521-23- 01 $59,843 $48,106 $61,678 3.1% LIFE 001-2001-521-23- 02 $684 $663 $806 17.8% WORKERS' COMPENSATION 001-2001-521- 24-00 $4,306 $5,154 $9,500 120.6% SALARIES 001-2002-521-12- 00 $1,616,718 $1,277,712 $1,759,188 8.8% OVERTIME 001-2002-521- 14-00 $105,000 $75,320 $105,000 0% SPECIAL PAY 001-2002-521-15- 00 $106,696 $76,913 $108,000 1.2% F.I.C.A.001-2002-521-21- 00 $142,120 $107,144 $150,873 6.2% BENEFIT GROUP-POLICE 001-2002-521- 22-03 $439,454 $332,163 $252,996 -42.4% UNFUNDED LIABILITY-POLICE 001-2002-521- 22-09 $273,820 $209,223 $227,782 -16.8% HEALTH 001-2002-521- 23-01 $270,104 $202,058 $280,868 4% LIFE 001-2002-521- 23-02 $2,823 $2,479 $3,105 10% WORKERS' COMPENSATION 001-2002-521- 24-00 $49,679 $26,732 $50,000 0.6% REEMPLOYMENT COMPENSATION 001-2002-521- 25-00 $103 $201 $0 -100% SALARIES 001-2003-521-12- 00 $211,905 $113,948 $227,264 7.2% OVERTIME 001-2003-521- 14-00 $15,000 $7,643 $15,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 164 SPECIAL PAY 001-2003-521-15- 00 $29,722 $19,277 $29,722 0% F.I.C.A.001-2003-521-21- 00 $18,734 $10,933 $20,807 11.1% BENEFIT GROUP-POLICE 001-2003-521- 22-03 $48,209 $36,153 $27,434 -43.1% UNFUNDED LIABILITY-POLICE 001-2003-521- 22-09 $30,249 $22,689 $24,670 -18.4% HEALTH 001-2003-521- 23-01 $21,731 $14,875 $19,099 -12.1% LIFE 001-2003-521- 23-02 $408 $215 $275 -32.6% WORKERS' COMPENSATION 001-2003-521- 24-00 $7,326 $2,666 $4,000 -45.4% SALARIES 001-2004-521- 12-00 $281,258 $208,079 $289,696 3% OVERTIME 001-2004-521- 14-00 $0 $4,064 $0 0% SPECIAL PAY 001-2004-521- 15-00 $9,472 $10,087 $9,472 0% F.I.C.A.001-2004-521- 21-00 $19,405 $16,762 $22,886 17.9% BENEFIT GROUP-GENERAL 001-2004-521- 22-04 $6,914 $5,184 $5,968 -13.7% 401 GENL DEF CONTR MATCH 001-2004-521- 22-05 $6,553 $6,095 $6,553 0% UNFUNDED LIABILITY-GEPP 001-2004-521- 22-08 $18,059 $13,545 $16,030 -11.2% HEALTH 001-2004-521- 23-01 $52,951 $38,000 $48,793 -7.9% LIFE 001-2004-521- 23-02 $408 $556 $449 10% WORKERS' COMPENSATION 001-2004-521- 24-00 $698 $201 $350 -49.9% SALARIES 001-2005-562- 12-00 $69,842 $57,086 $71,937 3% OVERTIME 001-2005-562- 14-00 $1,500 $421 $1,500 0% SPECIAL PAY 001-2005-562- 15-00 $3,130 $2,445 $3,130 0% F.I.C.A.001-2005-562- 21-00 $5,621 $4,553 $5,857 4.2% BENEFIT GROUP-GENERAL 001-2005-562- 22-04 $6,914 $5,184 $5,968 -13.7% 401 GENL DEF CONTR MATCH 001-2005-562- 22-05 $250 $1,572 $250 0% UNFUNDED LIABILITY-GEPP 001-2005-562- 22-08 $18,059 $13,545 $16,030 -11.2% LIFE 001-2005-562- 23-02 $165 $119 $165 0% WORKERS' COMPENSATION 001-2005-562- 24-00 $1,074 $600 $1,074 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 165 SALARIES 001-2006-521- 12-00 $13,476 $7,721 $13,476 0% F.I.C.A.001-2006-521- 21-00 $1,031 $591 $1,031 0% WORKERS' COMPENSATION 001-2006-521- 24-00 $400 $147 $210 -47.5% OVERTIME 001-2007-521- 14-00 $5,000 $5,000 0% BENEFIT GROUP-POLICE 001-2007-521- 22-03 $21,427 $16,074 $12,193 -43.1% UNFUNDED LIABILITY-POLICE 001-2007-521- 22-09 $13,444 $10,080 $10,978 -18.3% HEALTH 001-2007-521- 23-01 $0 $432 $0 0% SALARIES 001-3005-522- 12-00 $231,750 $148,038 $238,702 3% F.I.C.A.001-3005-522- 21-00 $17,729 $11,325 $18,261 3% WORKERS' COMPENSATION 001-3005-522- 24-00 $7,633 $3,183 $6,000 -21.4% REEMPLOYMENT COMP 001-3005-522- 25-00 $0 $255 $0 0% Total Personnel Services:$4,916,803 $3,653,920 $4,802,273 -2.3% Operating Expenses PROFESSIONAL SERVICES 001-2001-521-31- 00 $51,752 $19,741 $41,062 -20.7% OTHER CONTRACTUAL SERVS.001-2001-521- 34-00 $14,500 $12,241 $14,500 0% COMMUNICATIONS 001-2001-521-41- 00 $195,500 $181,940 $121,220 -38% TRANSP.,POSTAGE,MESSENGER 001-2001-521- 42-00 $500 $7 $500 0% UTILITIES 001-2001-521- 43-00 $16,000 $11,020 $16,000 0% CITY PROVIDED 001-2001-521- 43-01 $5,600 $3,448 $5,600 0% RENTALS & LEASES 001-2001-521- 44-00 $16,550 $16,354 $14,500 -12.4% REPAIR & MAINTENANCE 001-2001-521- 46-00 $101,490 $51,428 $58,200 -42.7% PRINTING & PUBLISHING 001-2001-521- 47-00 $10,500 $2,212 $10,500 0% PROMOTIONS 001-2001-521- 48-00 $11,287 $4,385 $11,200 -0.8% OFFICE SUPPLIES 001-2001-521-51- 00 $11,000 $1,884 $11,000 0% OPERATING SUPPLIES 001-2001-521-52- 00 $17,201 $7,982 $54,800 218.6% DIESEL 001-2001-521-52- 02 $500 $500 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 166 BOOK,SUBSCRIP,MEMBERSHIPS 001-2001-521- 54-00 $4,000 $3,368 $4,000 0% OTHER CONTRACTUAL SERVS.001-2002-521- 34-00 $29,750 $23,609 $6,000 -79.8% TRAVEL AND PER DIEM 001-2002-521- 40-00 $500 $500 0% REPAIR & MAINTENANCE 001-2002-521- 46-00 $48,534 $22,457 $62,500 28.8% OPERATING SUPPLIES 001-2002-521- 52-00 $140,374 $101,666 $109,480 -22% GASOLINE 001-2002-521- 52-01 $65,300 $28,523 $67,259 3% OTHER CONTRACTUAL SERVS.001-2003-521- 34-00 $1,535 $1,250 $1,800 17.3% REPAIR & MAINTENANCE 001-2003-521- 46-00 $4,000 $4,000 0% OPERATING SUPPLIES 001-2003-521- 52-00 $1,000 $355 $1,000 0% OPERATING SUPPLIES 001-2004-521- 52-00 $3,000 $2,278 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 001-2004-521- 54-00 $0 $350 N/A COMMUNICATIONS 001-2005-521- 41-00 $0 $385 $0 0% OPERATING SUPPLIES 001-2005-521- 52-00 $0 $15 $0 0% PROFESSIONAL SERVICES 001-2005-562- 31-00 $600 $600 0% OTHER CONTRACT SERVICES 001-2005-562- 34-00 $750 $750 0% CITY PROVIDED 001-2005-562- 43-01 $250 $186 $250 0% REPAIR & MAINTENANCE 001-2005-562- 46-00 $1,000 $125 $1,000 0% FIRST VEHICLES/EQUIPMENT 001-2005-562- 46-01 $500 $1,000 100% OPERATING SUPPLIES 001-2005-562- 52-00 $3,000 $483 $3,000 0% GASOLINE 001-2005-562- 52-01 $3,300 $2,334 $3,400 3% BOOKS,SUBSCRIPT,MEMBERSHP 001-2005-562- 54-00 $250 $250 0% OPERATING SUPPLIES 001-2006-521- 52-00 $300 $350 16.7% INVESTIGATIONS 001-2007-521- 35-00 $6,000 $1,000 $6,000 0% RENTALS & LEASES 001-2007-521- 44-00 $8,500 $6,679 $8,500 0% REPAIR & MAINTENANCE 001-2007-521- 46-00 $1,000 $1,000 0% OPERATING SUPPLIES 001-2007-521- 52-00 $1,000 $208 $1,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 167 CITY OF JAX CONTRACT 001-3001-522- 34-01 $1,363,785 $1,267,220 $1,363,785 0% UTILITIES 001-3001-522- 43-00 $13,952 $10,935 $13,952 0% CITY PROVIDED 001-3001-522- 43-01 $5,000 $2,788 $4,000 -20% PROFESSIONAL SERVICES 001-3005-522- 31-00 $12,000 $2,475 $12,000 0% OTHER CONTRACTUAL SVC 001-3005-522- 34-00 $3,500 $2,033 $3,500 0% TRAVEL AND PER DIEM 001-3005-522- 40-00 $3,000 $3,000 0% COMMUNICATIONS 001-3005-522- 41-00 $6,589 $3,541 $6,589 0% UTILITIES 001-3005-522- 43-00 $1,000 $315 $1,000 0% CITY PROVIDED 001-3005-522- 43-01 $3,000 $2,231 $3,000 0% REPAIR & MAINTENANCE 001-3005-522- 46-00 $6,000 $1,131 $6,000 0% FIRST VEHICLES/EQUIPMENT 001-3005-522- 46-01 $4,000 $4,000 0% OPERATING SUPPLIES 001-3005-522- 52-00 $10,300 $5,488 $10,300 0% GASOLINE 001-3005-522- 52-01 $2,000 $269 $2,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 001-3005-522- 54-00 $350 $350 0% TRAINING 001-3005-522- 55-00 $1,000 $164 $1,000 0% Total Operating Expenses:$2,212,299 $1,806,154 $2,081,047 -5.9% Capital Outlay MACHINERY & EQUIPMENT 001-2001-521- 64-00 $25,020 $26,328 $0 -100% COMPUTER EQUIPMENT 001-2001-521- 64-02 $22,200 $21,603 $0 -100% MACHINERY & EQUIPMENT 001-2002-521- 64-00 $52,541 $48,086 $0 -100% MOTOR VEHICLES 001-2002-521- 64-01 $210,666 $209,841 $312,000 48.1% BUILDINGS 001-3005-522- 62-00 $0 $75,000 N/A MACHINERY & EQUIPMENT 001-3005-522- 64-00 $6,000 $2,700 $4,000 -33.3% MOTOR VEHICLES 001-3005-522- 64-01 $0 $180 $20,000 N/A COMPUTER EQUIPMENT 001-3005-522- 64-02 $6,000 $4,359 $6,800 13.3% Total Capital Outlay:$322,427 $313,096 $417,800 29.6% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 168 Total General Fund:$7,451,529 $5,773,170 $7,301,120 -2% Total General Fund:$7,451,529 $5,773,170 $7,301,120 -2% Special Revenue Funds Court Cost Training Fund Operating Expenses TRAINING 141-2001-521-55- 00 $25,000 $11,199 $25,000 0% Total Operating Expenses:$25,000 $11,199 $25,000 0% Total Court Cost Training Fund:$25,000 $11,199 $25,000 0% Radio Communication Fund Operating Expenses COMMUNICATIONS 142-2001-521-41- 00 $0 $7,717 N/A Total Operating Expenses:$0 $7,717 N/A Total Radio Communication Fund:$0 $7,717 N/A Total Special Revenue Funds:$25,000 $11,199 $32,717 30.9% Capital Projects Funds Capital Projects Fund Operating Expenses PROFESSIONAL SERVICES 300-2000-521- 31-00 $0 $62,564 N/A Total Operating Expenses:$0 $62,564 N/A Capital Outlay BUILDINGS 300-2000-521- 62-00 $12,000 $0 -100% MACHINERY & EQUIPMENT 300-2001-521- 64-00 $113,000 $55,674 $43,000 -61.9% Total Capital Outlay:$125,000 $55,674 $43,000 -65.6% Total Capital Projects Fund:$125,000 $55,674 $105,564 -15.5% Total Capital Projects Funds:$125,000 $55,674 $105,564 -15.5% Total:$7,601,529 $5,840,043 $7,439,401 -2.1% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 169 Expenditures by Function Budgeted Expenditures by Function PPuubblliicc SSaaffeettyy ((7744..22%%)) Public Safety (74.2%) FFiirree CCoonnttrrooll ((2244..22%%)) Fire Control (24.2%) AAnniimmaall CCoonnttrrooll ((11..66%%)) Animal Control (1.6%) Budgeted and Historical Expenditures by Function M i l l i o n s Animal Control Fire Control Public Safety F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 City of Atl antic Beach | Budget Book 2022 Page 170 Expenditures Public Safety Public Safety Police - Non Divisional Operating Expenses PROFESSIONAL SERVICES $0 $62,564 N/A Carryover Bathroom Repair $62,564 Total Operating Expenses:$0 $62,564 N/A Total Police - Non Divisional:$0 $62,564 421.4% Administration Personnel Services SALARIES $302,118 $250,663 $442,778 $484,765 3% Chief of Police $134,097 Commander - Support Services $122,991 Support Services Manager $47,753 Admin Assistant $37,426 Police Records Specialist $46,077 Police Records Specialist - PT $8,821 Police Records Clerk $41,641 Property/Evidence/Records Clerk $35,703 Top Out Pay $10,256 OVERTIME $459 $594 $270 $650 0% SPECIAL PAY $9,787 $5,726 $3,206 $2,580 0% F.I.C.A.$23,457 $19,239 $33,653 $37,332 2.5% BENEFIT GROUP-POLICE $19,989 $13,178 $19,289 $12,193 -43.1% BENEFIT GROUP-GENERAL $8,373 $7,199 $15,520 $14,920 -13.5% 401 GENL DEF CONTR MATCH $9,354 $5,873 $3,412 $8,755 0% UNFUNDED LIABILITY-GEPP $28,581 $27,206 $40,630 $40,074 -11.2% UNFUNDED LIABILITY-POLICE $31,655 $220,868 $12,096 $10,978 -75.7% HEALTH $37,796 $33,645 $57,727 $61,678 3.1% LIFE $607 $572 $795 $806 17.8% WORKERS' COMPENSATION $6,951 $9,359 $6,185 $9,500 120.6% Total Personnel Services:$479,127 $594,121 $635,559 $684,231 -4% Operating Expenses PROFESSIONAL SERVICES $20,943 $21,925 $23,689 $41,062 -20.7% Pre Empl Physicals $1,750 Pre Empl Polygraph $400 NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 171 Pre Empl Drug Screen $1,000 Pre Empl Written Tests $1,000 Hep B Titer Tests $1,512 Hep B Vac $2,400 Legal Representation for RPO $10,000 State of FL Pros Serv $1,000 State of FL Forfeit Prossessing $1,000 Special Magistrate Animal Ctl $1,500 Life Scan Wellness $17,000 Medical Testing for COVID $2,500 OTHER CONTRACTUAL SERVS.$6,797 $7,438 $14,689 $14,500 0% Outside Pest Control $600 Inside Pest Control $100 TLO Trans Union Fees plus Overage $1,000 Crime Mapping $1,500 Document Shredding $1,000 Transcription Service $500 CFA $900 CFA Assessor Travel $3,000 CFA Membership $900 CFA Assessment FL Pac and Tac $5,000 COMMUNICATIONS $197,630 $87,860 $218,328 $121,220 -38% Laptop Air Cards $2,500 Police Radio Air Time $47,520 9 New Portable Radios $40,500 ATT T1 Line $7,500 ATT Fiber for CAD and Radio $3,600 Verizon Cell service $4,800 T Mobile Cell for CSU $500 ComCast Data PD $5,100 Portable Radios for 2 Additional Officers $9,200 TRANSP.,POSTAGE,MESSENGER $347 $11 $9 $500 0% Dept Postage and Shipping $500 UTILITIES $14,066 $15,805 $13,224 $16,000 0% City Utilities PD $16,000 CITY PROVIDED $3,588 $3,684 $4,137 $5,600 0% City Provided Utilities $5,600 RENTALS & LEASES $12,378 $9,778 $19,625 $14,500 -12.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 172 Misc Rentals $1,500 Sunovia GPS Tracking $13,000 REPAIR & MAINTENANCE $37,129 $39,077 $61,714 $58,200 -42.7% TriTech RMS & CAD $15,000 Konika Copier $3,000 Netmotion $1,000 General Building Maint $20,000 AP Systems Fire Alarm Monitoring $300 FL Accred Software in Pwr DMS $300 Pwr DMS Directives and Tng Sys $4,300 Generator Remote Monitor $300 Moto CAD Maint Agreement $12,000 Fire Alarm & Sprinkler Service $2,000 PRINTING & PUBLISHING $2,030 $1,728 $2,654 $10,500 0% Dept Advertising / Recruiting $4,000 Parking and AC Citations $2,000 Surveys $500 Internal forms and brochures $1,000 Victim Rights English & Spanish $2,000 Community Outreach $1,000 PROMOTIONS $10,212 $10,290 $5,262 $11,200 -0.8% Citizens Police Acadmey $2,000 Comm Outreach CFA SWAG COPS $9,200 OFFICE SUPPLIES $10,864 $9,239 $2,261 $11,000 0% Office Supplies and Equipment $11,000 OPERATING SUPPLIES $25,460 $18,539 $9,579 $54,800 218.6% Moved computer equipment from capital outlay. Small Tools / Equip / Furnishings $4,000 Institutional Supplies $4,000 Property and Evidence Supplies $2,000 Uniforms for Civilian Staff $1,000 Class D Uniforms for Sworn Staff $2,000 AED Pad and Battery Replacement $4,000 AED Replacements $11,000 Laptop Computers $19,200 Mobile Printers $2,800 Laptops for 2 additional officers $4,800 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 173 DIESEL $121 $0 $500 0% Diesel for PD Generator $500 BOOK,SUBSCRIP,MEMBERSHIPS $1,649 $1,145 $4,042 $4,000 0% Professional Memberships for all Div $4,000 TRAINING $23,479 $17,751 $13,440 $25,000 0% COMMUNICATIONS $0 $7,717 N/A Total Operating Expenses:$366,573 $244,391 $392,654 $396,299 -17.7% Capital Outlay BUILDINGS $21,272 $0 $0 0% MACHINERY & EQUIPMENT $36,900 $26,328 $0 -100% MOTOR VEHICLES $193,358 $45,442 $0 $0 0% COMPUTER EQUIPMENT $25,636 $64,036 $21,603 $0 -100% Move all to other operation supplies. Not capital expenses. MACHINERY & EQUIPMENT $66,808 $43,000 -61.9% Community Security Cameras 3 locations - budget last year, but not completed $43,000 Total Capital Outlay:$240,266 $146,379 $114,740 $43,000 -73.2% Total Administration:$1,085,966 $984,890 $1,142,953 $1,123,530 -17% Patrol Personnel Services SALARIES $1,603,358 $1,788,025 $1,533,254 $1,759,188 8.8% Patrol Commander $110,282 Lieutenant $98,674 Sgt 1 & 5 $189,616 Sgt 2 $90,087 Sgt 3 $87,727 Sgt 4 $80,483 Part-time Officer $60,320 Officer 1 & 16 $104,086 Officer 2 $75,809 Officer 3, 14 & 19 $148,977 Officer 5 $80,483 Officer 6 $55,618 Officer 7 $44,915 Officer 9 & 20 $118,340 Officer 10, 12, & 15 $141,897 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 174 Officer 11 & 17 $92,214 Vacancy $89,830 New Officers $89,830 OVERTIME $77,319 $88,589 $90,384 $105,000 0% SPECIAL PAY $236,858 $158,635 $92,296 $108,000 1.2% F.I.C.A.$139,503 $148,580 $128,573 $150,873 6.2% BENEFIT GROUP-POLICE $267,143 $176,114 $398,596 $252,996 -42.4% UNFUNDED LIABILITY-POLICE $423,053 $278,900 $251,068 $227,782 -16.8% HEALTH $276,302 $287,991 $242,470 $280,868 4% LIFE $2,939 $3,278 $2,975 $3,105 10% WORKERS' COMPENSATION $49,521 $41,602 $32,078 $50,000 0.6% REEMPLOYMENT COMPENSATION $241 $0 -100% Total Personnel Services:$3,075,997 $2,971,713 $2,771,934 $2,937,812 -2.3% Operating Expenses OTHER CONTRACTUAL SERVS.$5,989 $2,518 $28,331 $6,000 -79.8% Uniform Cleaning $5,000 Dept Artwork $1,000 TRAVEL AND PER DIEM $123 $0 $500 0% Mileage $500 REPAIR & MAINTENANCE $24,618 $18,348 $26,948 $62,500 28.8% Radar&Laser Calibration $6,500 Carwash for Dept Vehicles $1,500 General Equipment Repair and Maint $2,500 Officer Cam Maint & Equip $5,000 Community Security Camera Maint&Equip $5,000 Vehicle Equip & Repair All Div $10,000 MDE Software Maint Fee $1,300 Police MTCY Parts & Maint $1,000 Police Bicycle Maint & Repair $5,000 Police Boat Maint & Repair $1,200 Police ATV Maint & Repair $2,500 HAM Radio Maint & Equip $1,000 Evidence Library.com $20,000 OPERATING SUPPLIES $132,517 $99,574 $121,999 $109,480 -22% Police Uniforms & Duty Gear $16,000 Police Equipment $20,000 Firearms Supplies $17,300 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 175 Training Supplies use of Force $1,500 Non Lethal Munitions $1,500 SRT Equip $7,000 Body Armor $9,600 Laptop Parts/Batteries Etc $2,000 Crime Scene Processing & Evdi. Supplies $3,000 Training Supplies $1,500 NATO Ballistic Shield $4,500 Uniform & Equip for Part Time Off $3,500 TASER Replacement & Hosted Training $22,080 GASOLINE $51,984 $54,933 $34,227 $67,259 3% Fuel for PD 3% Increase $67,259 DIESEL $193 $0 $0 0% Total Operating Expenses:$215,424 $175,374 $211,505 $245,739 -13.6% Capital Outlay MACHINERY & EQUIPMENT $57,703 $0 -100% MOTOR VEHICLES $79,725 $226,310 $209,841 $312,000 48.1% Patrol Vehicles 3% price increase $171,000 Admin Detective Vehicle $27,000 Patrol Cars for 2 Additional Officers $114,000 Total Capital Outlay:$79,725 $226,310 $267,544 $312,000 18.5% Total Patrol:$3,371,145 $3,373,396 $3,250,983 $3,495,551 -1.6% Detective Personnel Services SALARIES $119,729 $139,487 $136,737 $227,264 7.2% Detective/Officer 8 $80,483 Detective/Officer 4 $80,483 Detective/Officer 18 $66,298 OVERTIME $6,091 $9,096 $9,172 $15,000 0% SPECIAL PAY $29,425 $24,471 $23,132 $29,722 0% F.I.C.A.$11,565 $12,784 $13,119 $20,807 11.1% BENEFIT GROUP-POLICE $11,897 $7,843 $43,384 $27,434 -43.1% UNFUNDED LIABILITY-POLICE $18,840 $12,420 $27,227 $24,670 -18.4% HEALTH $18,959 $13,782 $17,850 $19,099 -12.1% LIFE $249 $264 $258 $275 -32.6% WORKERS' COMPENSATION $3,990 $3,504 $3,200 $4,000 -45.4% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 176 Total Personnel Services:$220,745 $223,651 $274,079 $368,271 -3.9% Operating Expenses OTHER CONTRACTUAL SERVS.$1,250 $1,324 $1,500 $1,800 17.3% Renewal of Confidential Tags $300 FaceLogics Composite & Line Up Serv $1,500 REPAIR & MAINTENANCE $0 $4,000 0% Repair of Crime Scene and Surv. Equip $4,000 OPERATING SUPPLIES $1,496 $556 $426 $1,000 0% Investigative Supplies $1,000 Total Operating Expenses:$2,746 $1,880 $1,927 $6,800 4.1% Capital Outlay MOTOR VEHICLES $24,884 $0 $0 0% Total Capital Outlay:$24,884 $0 $0 0% Total Detective:$248,376 $225,530 $276,005 $375,071 -3.8% Dispatch Personnel Services SALARIES $216,350 $235,237 $249,695 $289,696 3% OVERTIME $8,009 $6,068 $4,877 $0 0% SPECIAL PAY $9,111 $8,939 $12,104 $9,472 0% F.I.C.A.$17,218 $18,411 $20,114 $22,886 17.9% BENEFIT GROUP-GENERAL $7,674 $6,221 $5,968 -13.7% 401 GENL DEF CONTR MATCH $6,512 $6,611 $7,314 $6,553 0% UNFUNDED LIABILITY-GEPP $71,327 $67,897 $16,254 $16,030 -11.2% HEALTH $40,392 $45,059 $45,600 $48,793 -7.9% LIFE $525 $610 $667 $449 10% WORKERS' COMPENSATION $321 $244 $242 $350 -49.9% Total Personnel Services:$369,765 $396,749 $363,089 $400,197 1.1% Operating Expenses TRAVEL AND PER DIEM $125 $0 $0 0% OPERATING SUPPLIES $2,561 $2,653 $2,733 $3,000 0% Equip & Supplies for Comm Center $3,000 BOOK,SUBSCRIP,MEMBERSHIPS $0 $350 N/A APCO Membership for All Comm $350 Total Operating Expenses:$2,686 $2,653 $2,733 $3,350 11.7% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 177 Total Dispatch:$372,451 $399,401 $365,822 $403,547 1.2% Animal Control Personnel Services WORKERS' COMPENSATION -$237 $0 $0 0% Total Personnel Services:-$237 $0 $0 0% Operating Expenses COMMUNICATIONS $822 $462 $0 0% OPERATING SUPPLIES $18 $0 0% Total Operating Expenses:$822 $480 $0 0% Total Animal Control:$585 $480 $0 0% School Guards Personnel Services SALARIES $9,772 $9,699 $9,265 $13,476 0% F.I.C.A.$748 $742 $709 $1,031 0% WORKERS' COMPENSATION $270 $205 $176 $210 -47.5% Total Personnel Services:$10,789 $10,646 $10,150 $14,717 -1.3% Operating Expenses OPERATING SUPPLIES $139 $193 $0 $350 16.7% Equipment Replacement $350 Total Operating Expenses:$139 $193 $0 $350 16.7% Total School Guards:$10,929 $10,839 $10,150 $15,067 -0.9% Crime Suppression Unit Personnel Services OVERTIME $0 $5,000 0% BENEFIT GROUP-POLICE $20,959 $13,817 $19,289 $12,193 -43.1% UNFUNDED LIABILITY-POLICE $33,192 $21,882 $12,096 $10,978 -18.3% HEALTH $582 $576 $518 $0 0% Total Personnel Services:$54,733 $36,275 $31,903 $28,171 -29.3% Operating Expenses INVESTIGATIONS $1,000 $3,000 $1,200 $6,000 0% Investigative Fund $6,000 RENTALS & LEASES $6,677 $7,340 $8,014 $8,500 0% CSU Rental Vehicle $8,500 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 178 REPAIR & MAINTENANCE $0 $1,000 0% Repair of CSU Equipment $1,000 OPERATING SUPPLIES $711 $4,972 $250 $1,000 0% Equip Replacement $1,000 Total Operating Expenses:$8,388 $15,312 $9,464 $16,500 0% Capital Outlay MACHINERY & EQUIPMENT $4,543 $0 $0 0% MACHINERY & EQUIPMENT $44,985 $0 N/A Total Capital Outlay:$4,543 $44,985 $0 $0 0% Total Crime Suppression Unit:$67,663 $96,571 $41,367 $44,671 -20.8% Total Public Safety:$5,157,116 $5,090,629 $5,087,761 $5,520,001 -4.5% Fire Control Fire Control And Rescue Operating Expenses CITY OF JAX CONTRACT $1,200,419 $1,236,431 $1,520,664 $1,363,785 0% UTILITIES $13,952 $15,691 $13,121 $13,952 0% CITY PROVIDED $3,588 $3,684 $3,346 $4,000 -20%Edited to reflect prior years amounts Total Operating Expenses:$1,217,958 $1,255,806 $1,537,131 $1,381,737 -0.1% Total Fire Control And Rescue:$1,217,958 $1,255,806 $1,537,131 $1,381,737 -0.1% Lifeguards Personnel Services SALARIES $201,448 $224,097 $177,645 $238,702 3% F.I.C.A.$15,411 $17,144 $13,590 $18,261 3% WORKERS' COMPENSATION $4,787 $5,063 $3,819 $6,000 -21.4% REEMPLOYMENT COMP $306 $0 0% Total Personnel Services:$221,646 $246,303 $195,361 $262,963 2.3% Operating Expenses PROFESSIONAL SERVICES $5,895 $2,805 $2,970 $12,000 0% Pre Employment Physical & Drug Screen & Hep B Titer & Vac $6,000 Enviro Test for Mold & Treatment $6,000 OTHER CONTRACTUAL SVC $2,032 $2,005 $2,440 $3,500 0% Alarm Serv and ComCast Connect $3,500 TRAVEL AND PER DIEM $3,000 $0 $3,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 179 Travel & Training $3,000 COMMUNICATIONS $3,647 $5,699 $4,249 $6,589 0% COJ Radio Air Time $6,589 UTILITIES $477 $569 $378 $1,000 0% Utilities $1,000 CITY PROVIDED $2,797 $2,814 $2,677 $3,000 0% City Provided Utilities $3,000 REPAIR & MAINTENANCE $7,539 $3,895 $1,358 $6,000 0% LG Chairs, Rescue Equipment $6,000 FIRST VEHICLES/EQUIPMENT $1,268 $0 $4,000 0% LG Vehicle Maint FV and Outside Vendors $4,000 OPERATING SUPPLIES $10,323 $12,568 $6,586 $10,300 0% LG Equip Personal & Rescue $10,300 GASOLINE $1,496 $1,649 $323 $2,000 0% LG Fuel $2,000 BOOK,SUBSCRIP,MEMBERSHIPS $500 $0 $350 0% Membership to Prof Assn & Cert $350 TRAINING $172 $539 $197 $1,000 0% LG Training $1,000 Total Operating Expenses:$36,145 $35,543 $21,178 $52,739 0% Capital Outlay BUILDINGS $0 $75,000 N/A Grant Match for Lifeguard Station $75,000 MACHINERY & EQUIPMENT $13,221 $3,240 $4,000 -33.3% Dry Suits for Lifeguards $4,000 MOTOR VEHICLES $216 $20,000 N/A Lifeguard ATV $20,000 COMPUTER EQUIPMENT $5,230 $6,800 13.3% Replace LG Radios $6,800 Total Capital Outlay:$13,221 $8,686 $105,800 781.7% Total Lifeguards:$257,791 $295,068 $225,224 $421,502 31% Total Fire Control:$1,475,750 $1,550,874 $1,762,355 $1,803,239 5.8% Total Public Safety:$6,632,865 $6,641,502 $6,850,116 $7,323,240 -2.2% Human Services Health Animal Control Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 180 Personnel Services SALARIES $66,057 $68,339 $68,503 $71,937 3% OVERTIME $579 $955 $505 $1,500 0% ACO OT $1,500 SPECIAL PAY $2,506 $2,464 $2,934 $3,130 0% F.I.C.A.$5,224 $5,421 $5,463 $5,857 4.2% BENEFIT GROUP-GENERAL $3,630 $3,120 $6,221 $5,968 -13.7% 401 GENL DEF CONTR MATCH $993 $1,887 $250 0% UNFUNDED LIABILITY-GEPP $4,690 $4,464 $16,254 $16,030 -11.2% LIFE $164 $140 $143 $165 0% WORKERS' COMPENSATION $1,236 $751 $719 $1,074 0% Total Personnel Services:$84,086 $86,647 $102,628 $105,911 -0.6% Operating Expenses PROFESSIONAL SERVICES $45 $0 $600 0% Emerg Vet Service $600 OTHER CONTRACT SERVICES $0 $750 0% Trapper Service $750 COMMUNICATIONS $636 $0 $0 0% CITY PROVIDED $212 $219 $224 $250 0% Anml Ctl Building Utilities $250 REPAIR & MAINTENANCE $228 $950 $150 $1,000 0% Repair of Equip & Kennel $1,000 FIRST VEHICLES/EQUIPMENT $0 $1,000 100% Animal Ctl Truck Repair $1,000 OPERATING SUPPLIES $1,916 $1,979 $579 $3,000 0% Capture Equipment, Cages, Protective gear $3,000 GASOLINE $2,444 $3,835 $2,801 $3,400 3% Fuel for ACO vehicles $3,400 BOOKS,SUBSCRIPT,MEMBERSHP $0 $250 0% there was an item in the itemized list but it wasn't added on the budget side. Membership to Professional Org & Notary $250 Total Operating Expenses:$4,800 $7,664 $3,754 $10,250 6.2% Total Animal Control:$88,887 $94,311 $106,382 $116,161 0% Total Heal th:$88,887 $94,311 $106,382 $116,161 0% Total Human Services:$88,887 $94,311 $106,382 $116,161 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 181 Total Expenditures:$6,721,752 $6,735,813 $6,956,498 $7,439,401 -2.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((6644..66%%)) Personnel Services (64.6%) OOppeerraattiinngg EExxppeennsseess ((2299..33%%)) Operating Expenses (29.3%) CCaappiittaall OOuuttllaayy ((66..22%%)) Capital Outlay (6.2%) City of Atl antic Beach | Budget Book 2022 Page 182 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 Expense Objects Personnel Services $4,516,652 $4,566,105 $4,384,704 $4,802,273 -2.3% Operating Expenses $1,855,682 $1,738,815 $2,180,825 $2,176,328 -2.7% Capital Outlay $349,418 $430,894 $390,970 $460,800 3% Total Expense Objects:$6,721,752 $6,735,813 $6,956,498 $7,439,401 -2.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 183 Public Works Scott Williams Director of Public Works There are several departments/divisions covered under the Public Works umbrella. Here is a brief synopsis. Public Works Administration The purpose of the Public Works Administration Division is responsible for the administration of design, construction, operation and maintenance activities for Streets, Stormwater, Buildings, Parks, Beautification, Sanitation, Fleet and Equipment Maintenance, as well as supporting annual contracts and customer requests related to Public Works functions. Building Maintenance The Building Maintenance Division of the Public Works Department is responsible for routine maintenance and improvements to the City’s buildings and associated infrastructure. Fleet Maintenance The Fleet Maintenance Division of the Public Works Department is responsible for overseeing the fleet maintenance contractor’s compliance with their contractual obligation to the City, including services and repairs on all City vehicles, and heavy and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle modifications as needed. Streets and Maintenance The Streets and Maintenance Division of the Public Works Department is responsible for maintaining and improving the City’s streets, rights-of-way, beach, beach accesses, stormwater conveyance and treatment systems, and signage and striping throughout the City. Parks The Parks Division of the Public Works Department manages the day-to-day maintenance and long-term improvements of the parks throughout the city. Responsibilities include providing functional, safe recreational areas for the citizens. and visitors who use the parks and keeping the parks aesthetically pleasing. Sanitation 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. Stormwater Utility The Stormwater 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 stormwater. Expenditures Summary City of Atl antic Beach | Budget Book 2022 Page 184 $8,791,997 $592,206 (7.22% vs. prior year) Public Works Proposed and Historical Budget vs. Actual Actual Budgeted FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 2M 4M 6M 8M 10M Expenditures by Fund 2022 Expenditures by Fund SSttoorrmm WWaatteerr DDrraaiinnaaggee FFuunndd ((4411..99%%)) Storm Water Drainage Fund (41.9%) GGeenneerraall FFuunndd ((3344..33%%)) General Fund (34.3%) SSaanniittaattiioonn FFuunndd ((2233..88%%)) Sanitation Fund (23.8%) City of Atl antic Beach | Budget Book 2022 Page 185 Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Sanitation Fund General Fund Storm Water Drainage Fund F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 General Fund General Fund Personnel Services SALARIES $230,650 $249,197 $231,114 $235,805 -17.4% RECEPTIONIST $30,465 ADMIN ASST P.T.$11,794 ADMINISTRATIVE COORDINATOR $45,055 PW INSPECTOR $55,274 CONTRACTS, NPDES & ADMIN $72,135 CITY ENGINEER 25%$21,082 OVERTIME $1,962 $743 $1,198 $800 60% SPECIAL PAY $3,844 $4,384 $19,252 $3,000 -2.7% F.I.C.A.$17,656 $18,893 $19,035 $18,330 -20.9% BENEFIT GROUP-GENERAL $20,150 $17,330 $6,221 $5,968 -13.7% 401 GENL DEF CONTR MATCH $4,854 $5,997 $7,328 $14,108 3% UNFUNDED LIABILITY-GEPP $71,415 $67,981 $16,254 $16,030 -11.2% HEALTH $32,613 $35,322 $35,297 $37,769 -41.6% LIFE $472 $526 $508 $578 10.1% WORKERS' COMPENSATION $1,760 $1,793 $2,072 $2,000 -53.8% SALARIES $234,781 $263,436 $247,199 $317,147 20.3% PW DIRECTOR 40%$38,949 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 186 BUILDING/SIGN MAINTENANCE $42,977 BEACH RANGER 50%$19,200 STRTS/STORMWATER/BCHS SUPERV $22,753 GENERAL MAINT WORKER II $37,921 GENERAL MAINTENANCE WORKER $29,587 GENERAL MAINT WORKER 75%$28,023 GENERAL MAINT WORKER 75%$24,472 IRRIG/LANDSCAPE TECH 25%$8,634 3 GEN WORKER VACANCIES 75%$64,631 OVERTIME $8,293 $7,275 $6,075 $5,000 0% SPECIAL PAY $4,062 $5,196 $2,190 $1,500 0% F.I.C.A.$17,954 $20,015 $19,098 $24,759 19.8% BENEFIT GROUP-GENERAL $15,372 $13,219 $15,552 $14,920 -13.7% 401 GENL DEF CONTR MATCH $7,150 $7,784 $7,049 $5,000 0% UNFUNDED LIABILITY-GEPP $72,749 $69,250 $40,630 $40,074 -11.2% HEALTH $56,482 $64,580 $62,983 $69,218 -4.3% LIFE $546 $650 $647 $650 4.8% WORKERS' COMPENSATION $16,883 $13,562 $12,872 $17,000 -5.5% SALARY $255,511 $228,912 $154,171 $251,496 3.3% PARK RANGER $32,329 PARK RANGER B $30,445 PARK RANGER C $29,587 PARK RANGER D $29,587 PARK RANGER E $29,587 PARK RANGER F $29,587 PARK RANGER - NEW $28,725 PARK RANGER II $41,649 OVERTIME $8,762 $3,982 $8,616 $6,000 0% SPECIAL PAY $4,451 $6,076 $457 $0 0% F.I.C.A.$19,833 $17,535 $12,202 $19,698 3% BENEFIT GROUP-GENERAL $23,698 $23,368 $20,848 $35,808 N/A 401 GENL DEF CONTR MATCH $1,884 $1,911 $1,235 0% UNFUNDED LIABILITY-GEPP $32,631 $31,062 $40,630 $96,178 N/A HEALTH $49,977 $54,765 $40,294 $60,270 7% LIFE $638 $632 $472 $658 10% WORKERS' COMPENSATION $10,023 $6,017 $3,995 $8,056 0% REEMPLOYMENT COMPENSATION $165 $817 $0 -100% SALARIES $18,456 $33,101 $58,535 $70,207 108.9% PARKS & BLDG MAINT SUPERVISOR $44,305 IRRIGATION/LANDSCAPE TECH 75%$25,902 OVERTIME $388 $518 $2,848 $100 0% SPECIAL PAY $845 $863 $1,088 $0 0% F.I.C.A.$1,495 $2,369 $4,642 $5,379 106.1% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 187 401 GENL DEF CONTR MATCH $1,212 $0 0% UNFUNDED LIABILITY-GEPP $13,691 $0 $0 0% HEALTH $2,502 $12,619 $19,483 $20,847 90.7% LIFE $42 $87 $170 $182 136.4% WORKERS' COMPENSATION $1,200 $1,872 $3,636 $1,872 26.7% Total Personnel Services:$1,250,266 $1,306,483 $1,128,599 $1,407,642 12.3% Operating Expenses PROFESSIONAL SERVICES $8,647 $7,361 $28,778 $30,000 -71.4% Misc. Professional Engineering Svcs.$30,000 OTHER CONTRACTUAL SERVS.$3,341 $3,352 $1,012 $5,100 0% Pest Control/Termite Bond Only $300 Exterminator $900 Security System Monthly Fee $900 State Mandated Locate Services $3,000 TRAVEL AND PER DIEM $244 $26 $0 $1,000 0% COMMUNICATIONS $10,072 $8,060 $9,126 $11,780 0% Local and Long Distance Phone Service $3,000 Cell Phones (4) PW Admin.$2,500 Answering Service $2,200 Monthly Radio Fees $3,600 Monthly Air Card Fee $480 TRANSP.,POSTAGE,MESSENGER $7 $0 $100 0% Misc. Fed Ex and Courier $100 REPAIR & MAINTENANCE $2,005 $3,855 $6,534 $4,700 -39% Misc. Cleaning & Painting $700 Yearly Maint. for PW Copier (downstairs)$1,500 Yearly Maint. for PW Copier (upstairs)$1,500 Ice Machine Maint. & Repair $1,000 PRINTING & PUBLISHING $285 $178 $0 $1,000 0% Business Cards, Printing Services $300 Newspaper Advertisements $700 OFFICE SUPPLIES $2,899 $3,748 $2,373 $4,000 0% Office Supplies $2,000 Toner $2,000 OPERATING SUPPLIES $7,976 $10,229 $3,460 $8,500 0% Kitchen and Office Supplies $2,500 First Aid and Safety Items $1,000 Misc. Operating Supplies $5,000 GASOLINE $807 $645 $1,312 $1,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $790 $775 $1,376 $2,500 0% APWA, FLA Memberships & Materials $2,500 TRAINING $396 $250 $198 $2,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 188 Misc. Training $2,000 PROFESSIONAL SERVICES $3,397 $245 $488 $30,500 -39.6% Substance Abuse Testing (CDL)$500 Misc. Professional Engineering $30,000 OTHER CONTRACTUAL SERVS.$213,034 $100,028 $146,069 $220,096 43.6% Lawn Maint. - Atlantic Blvd.$30,000 Lawn Maint. - Mayport Pond (Hess)$11,976 Lawn Maint. - Mayport Medians $11,820 Pest Control PW Building $300 Irrg. Repairs Atlantic & Mayport $5,500 Palm Tree Trimming (Atl. & Mayport)$3,200 ROW Herbicide Application $3,200 Asphalt Repairs $12,000 Concrete Repairs $25,000 Soil & Density Testing for Paving $1,100 Tree Cutting/Arborist Consultations $20,000 Install/Remove Xmas Decorations (Atl. & Mayport)$6,000 Landscape Replacement (Atl. & Mayport)$15,000 City Maintained Street Lights $5,000 Beach Access and Preserve Walkway Repairs $20,000 Thermoplastic Around City $25,000 Rebuild Public Works Barn $25,000 TOWN CENTER MAINTENANCE $29,318 $38,354 $53,302 $140,900 -8.1% Palm Tree Trimming 1x Year $12,000 Replacement of Damaged Plants $3,200 Replacement of Damaged Trees $2,400 Brick Replacement/Concrete Repairs $2,500 Striping & Pavement Marking $5,000 City of Neptune Beach Water $4,500 Replace 3 Trash Cans $4,200 Irrigation Repairs $3,000 Electric $600 COAB Utilities $3,500 Bench Replacements (4)$10,000 15 New Lights and Poles for TC $90,000 MAYPORT FLYOVER MAINT $18,904 $19,511 $21,758 $60,250 98.5% Lawn Maint. - Neptune Beach Side $22,800 Lawn Maint. - Atlantic Beach Side $12,300 Lawn Maint. - Mayport Pond (W. 4th)$14,400 Palm Tree Trimming Around Pond $800 Palm Tree Trimming - AB Side $900 Palm Tree Trimming - NB Side $1,450 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 189 Irrigation Repairs $3,200 Replace Damaged Trees $2,200 Replace Damaged Plants $2,200 TRAVEL AND PER DIEM $175 $0 $0 0% COMMUNICATIONS $1,844 $5,420 $4,879 $2,600 0% 4 Cell Phones for Division $1,200 Monthly Radio Fees 2 x 12 months $1,400 TRANSP.,POSTAGE,MESSENGER $56 $0 $0 0% UTILITIES $110,014 $109,573 $99,160 $125,000 0% ELECTRIC STREET LIGHTS/TRAFFIC SIGNALS $125,000 CITY PROVIDED $26,911 $24,209 $22,068 $30,000 0% Includes PW Garbage Costs $30,000 RENTALS & LEASES $7,061 $4,330 $2,191 $14,500 0% Uniform Rentals & Prep Charges $2,500 Lift Rental $2,000 Heavy Equipment Rental $10,000 REPAIR & MAINTENANCE $78 $1,631 $0 $0 0% PRINTING & PUBLISHING $347 $213 $361 $1,500 0% Newspaper Ads for Employment $750 Newspaper Ads for Bids $750 OFFICE SUPPLIES $104 $276 $250 0% OPERATING SUPPLIES $109,028 $95,158 $67,497 $158,200 79.2% Stop Bar Materials $7,500 Signs & Stamping $15,000 Seed & Sod $8,000 Barricades, Cones & Lights $4,000 Misc. Hardware & Electrical Supplies $5,000 Boots, Gloves & Rain Gear $4,000 Paint for Striping Parking Lines $1,700 Replace 1 Stock Edger $500 Replace 1 Backpack Blower $500 Street sign poles and panels $22,000 Lighted Speed Radar Signs (Dutton Island Rd.)$20,000 New Front Gate at Public Works $23,000 2 40 Yd. Containers $12,000 19th Street Mobi-Mat $35,000 GASOLINE $8,312 $7,675 $5,271 $6,000 0% DIESEL $3,354 $2,984 $1,375 $2,000 0% ROAD & MATERIAL SUPPLIES $900 $1,038 $0 $8,000 0% Limerock, Cold Patch & Crush Crete $8,000 BOOK,SUBSCRIP,MEMBERSHIPS -$80 $0 $1,500 0% TRAINING $1,533 $450 $283 $2,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 190 MOSQUITO CONTROL $3,025 $700 $0 $0 0% PROFESSIONAL SERVICES $6,874 $315 $38,144 $5,000 -88.9% Consultants (Aborist, Eng., Design)$5,000 OTHER CONTRACTUAL SERVS.$205,881 $211,316 $236,392 $267,264 2.5% Beach Cleaning (Annual Contract)$32,200 Parks Lawn Maint. (Annual Contract)$77,064 Palm Tree Trimming (Annual Contract)$11,000 Pest Control $2,000 Building Monitoring $1,000 General Concrete $6,000 General Plumbing $5,000 AC & Heat Repair $10,000 Tree Services $10,000 General Irrigation $6,000 General Fence $8,000 General Doors & Windows $4,000 Signs $5,000 Invasive Plant Control $2,500 General Landscape & Beautification $7,000 Misc. Services $5,000 General Electrical Repairs $7,500 Repairs & Imps. at Dog Parks $11,500 Skate Park Repairs $2,500 Baseball Light Repairs $6,000 Basketball Goals & Rims $5,000 Dutton Island Rd. Regrading (bi- monthly)$30,000 Russell Park Field Upkeep $6,000 Dutton Island Dead Tree Removal $7,000 TRAVEL AND PER DIEM $86 $0 $500 0% COMMUNICATIONS $2,121 $2,337 $2,632 $3,500 0% Phones for Parks Division $1,600 Tideviews Internet for Security Cameras $1,200 Monthly Radio Fees $700 FREIGHT,POSTAGE,EXPR MAIL $18 $84 $0 $50 0% UTILITIES $17,303 $14,714 $12,725 $16,500 0% CITY PROVIDED $48,606 $41,301 $43,636 $42,000 0% RENTALS AND LEASES $4,523 $1,895 $1,594 $6,500 0% Equipment & Tool Rental. Lift Rental $5,000 Uniform Rental $1,500 REPAIR & MAINTENANCE $17,650 $20,859 $2,400 $13,500 -30.1% Parks Misc. Repairs $7,500 Water Fountain Replacement $2,000 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 191 Pond Fountain Replacement $4,000 FIRST VEHICLES/EQUIPMENT -$2,254 $0 0% PRINTING AND PUBLISHING $117 $59 $396 $1,000 0% Bids, Maps and Employment Ads $1,000 OFFICE SUPPLIES $152 $158 $200 0% OPERATING SUPPLIES $173,442 $87,527 $74,360 $114,500 12.7% Cleaning Supplies for Parks $6,500 Light Bulbs, Hardware, etc.$5,000 General Landscape & Beautification $6,000 Paint & Painting Supplies $5,000 Hurricane Supplies $1,500 Safety, Shirts, Boots, Hats, etc.$4,000 Limerock, Sand, Coquina, Top Soil $7,000 Public Amenities (Grills, Picnic Tables)$10,000 Rakes, Shovels, Hand Tools, Oil, Blades $2,000 Replacement Blowers, Weedeaters, Edgers $1,600 Tennis Court Windscreens $3,000 Adoption Matching Funds $2,000 Fibar Mulch at Playgrounds $10,000 Wood Protectant for Marsh Boardwalks $5,000 Sodding/Repairs $6,000 Sod Aquatic Dog Park (2x year)$20,000 Sod Rose Dog Park $3,000 Sod Jordan Park $2,000 15 Folding Tables & 5 Round Tables $2,000 100 Black Vinyl Folding Chairs $2,500 Flag Replacements $2,000 3 Handicap Picnic Tables $4,800 Portable Canopy $600 Main Canopy at Tideview Preserves $3,000 GASOLINE $9,784 $11,142 $7,674 $10,000 0% DIESEL $19 $0 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $200 0% TRAINING $1,417 $540 $198 $4,000 0% PROFESSIONAL SERVICES $105 $0 $2,000 0% Arborist/Landscape Architect $2,000 OTHER CONTRACTUAL SERVS.$421 $6,286 $11,771 $11,000 0% General Landscape & Beautification $7,000 Adoption Matching Funds $1,000 Xmas Lights @ CH & Adele Grage $3,000 COMMUNICATIONS $4 $6 $1 $600 0% OPERATING SUPPLIES $28,443 $13,000 $9,035 $20,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 192 Mulch, Pine Straw, Sod, Fertilizer, etc.$10,000 Annuals, Shrubs, Flowers, etc.$10,000 GASOLINE $0 $750 0% STREET-END ADOPT/MATCH PR $1,335 $0 $2,000 0% Adoption Matching Funds $2,000 Total Operating Expenses:$1,092,737 $861,726 $918,008 $1,396,540 2.2% Capital Outlay COMPUTER EQUIPMENT $4,439 $4,284 $0 $0 -100% INFRASTRUCTURE $95,870 $12,064 $0 $0 0% MACHINERY & EQUIPMENT $21,377 $46,910 $118,500 152.6% Genie Z-45 XC Articulating Boom Lift $90,000 2 Hustler X-One 52" Zero Turn Mowers $16,000 Tilt Trailer for Excavator & Skid Steer $12,500 MOTOR VEHICLES $22,988 $69,876 $120 $28,000 N/A 2021 1 Ton Check Double Cab 4x4 $28,000 MACHINERY & EQUIPMENT $3,700 $72,726 $21,000 $7,500 -70% 60" Zero Turn Mower for Ballfields $6,000 Air Compressor (80 gal.) for Russell Park $1,500 MOTOR VEHICLES $26,688 $0 $55,500 N/A New Trucks to Replace #59 or #P3 $28,000 New Polaris Ranger 1000 $27,500 Total Capital Outlay:$148,373 $185,637 $68,029 $209,500 172.4% Total General Fund:$2,491,377 $2,353,847 $2,114,637 $3,013,682 11.7% Total General Fund:$2,491,377 $2,353,847 $2,114,637 $3,013,682 11.7% Sanitation Fund Personnel Services SALARIES $16,522 $19,190 $19,649 $21,916 3% OVERTIME $284 $200 $674 $0 0% SPECIAL PAY $566 $570 $756 $624 0% F.I.C.A.$1,219 $1,412 $1,570 $1,725 1.1% BENEFIT GROUP-GENERAL $1,516 $1,309 $1,210 $0 -100% 401 GENL DEF CONTR MATCH $212 $402 $540 $215 0% UNFUNDED LIABILITY-GEPP $45,896 $38,053 $0 $0 0% HEALTH $5,062 $5,582 $6,312 $7,117 10% LIFE $41 $50 $57 $50 11.1% WORKERS' COMPENSATION $714 $638 $726 $768 0% Total Personnel Services:$72,032 $67,405 $31,494 $32,415 -0.1% Operating Expenses MACHINERY & EQUIPMENT $1,093 $771 $0 $0 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 193 PROFESSIONAL SERVICES $39 $11 $18 $0 0% OTHER CONTRACTUAL SERVICE $15,872 $3,067 $24,814 $20,000 0% PICK-UP AND HAUL CONTRACT $1,460,218 $1,455,775 $1,155,819 $1,625,000 6.6% Estimated Annual Fee for Sanitation Svcs.$1,600,000 Contingency $25,000 INSURANCE $2,390 $1,834 $2,146 $2,000 0% FLEET MAINTENANCE $5,697 $5,671 $4,616 $6,300 0% PRINTING & PUBLISHING $108 $0 0% CITY MANAGER $35,425 $35,425 $29,302 $30,475 -4.6% FINANCE AND ADMIN $90,904 $90,904 $89,532 $190,516 91.5% PUBLIC WORKS ADMIN $22,108 $22,108 $25,888 $35,152 22.2% HUMAN RESOURCES $793 $793 $745 $844 2.6% INFORMATION TECHNOLOGY $3,046 $3,046 $2,614 $2,433 -16.2% Total Operating Expenses:$1,637,584 $1,619,405 $1,335,601 $1,912,720 11.4% Capital Outlay MOTOR VEHICLES $0 $150,000 N/A CLAM TRUCK (KENWORTH T370)$150,000 Total Capital Outlay:$0 $150,000 N/A Total Sanitation Fund:$1,709,616 $1,686,810 $1,367,094 $2,095,135 19.7% Storm Water Drainage Fund Personnel Services SALARIES $194,672 $221,399 $196,397 $217,845 46.1% HEAVY EQUIPMENT OPERATOR II 90%$33,705 HEAVY EQUIPMENT OPERATOR 90%$32,297 CITY ENGINEER 25%$21,082 PUBLIC WORKS DIRECTOR 30%$29,212 BEACH RANGER $19,700 STRTS/STORMWATER/BCHS SUPER $22,753 GEN MAINT WORKER II 25%$12,640 GEN MAINT WORKER 25%$7,413 GEN MAINT WORKER B 25%$9,341 GEN MAINT WORKER C 25%$8,158 (3) GEN MAINT WORKER VACANCIES 25%$21,544 OVERTIME $6,943 $5,882 $6,881 $5,000 0% SPECIAL PAY $7,462 $9,698 $7,960 $5,934 0% COMPENSATED ANNUAL LEAVE $4,034 $425 $0 $0 0% F.I.C.A.$15,313 $17,345 $15,839 $17,502 35.9% BENEFIT GROUP - GENERAL $5,702 $11,070 $0 -100% 401 GENL DEF CONTR MATCH $5,196 $8,467 $8,977 $0 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 194 UNFUNDED LIABILITY-GEPP $64,603 $52,859 $62,446 $0 -100% HEALTH $36,313 $46,246 $46,407 $49,818 12.6% LIFE $431 $518 $495 $500 0% WORKER'S COMPENSATION $12,610 $10,549 $10,186 $12,360 0% OTH POSTEMPLOY BENE(OPEB)$1,601 $0 $0 0% Total Personnel Services:$349,178 $379,090 $366,658 $308,959 -0.9% Operating Expenses PROFESSIONAL SERVICES $111,747 $8,202 $41,296 $41,950 -43.3% Flu Shots $200 NPDES Monitoring $10,000 Surveying for City Stormwater Projects $6,000 CDL Drug Testing $750 NPDES Reporting Support $25,000 OTHER CONTRACTUAL SERVICE $207,304 $92,471 $95,583 $262,610 33% Asphalt Repairs $10,000 Replace Orangeburg Pipe $10,000 Point Repairs $75,000 Concrete Repairs $10,000 Street Sweeping (required by NPDES)$35,610 Ditch Spraying & Maintenance $22,000 Conveyance System Cleaning & TV Inspections $25,000 Annual Contract Drainage Ditch Maintenance $75,000 COMMUNICATIONS $1,602 $1,047 $711 $2,000 0% 3 Cell Phones $600 Radio Charges 2 F/T 12 Months $1,400 RENTALS & LEASES $0 $2,450 -93.8% Uniform Rental $450 Lift Rental $2,000 INSURANCE $16,904 $14,859 $17,376 $18,287 13% FIRST VEHICLES/EQUIPMENT $0 $3,689 0% PRINTING & PUBLISHING $363 $143 $556 $1,500 0% Newspaper and Employment Ads $500 Notice of Violation Forms $250 Erosion Control Inspection Forms $750 OTHER CURRENT CHARGES $570 $570 $684 $600 0% Stormwater Surveillance Fee (State)$600 OFFICE SUPPLIES $15 $0 $300 0% OPERATING SUPPLIES $44,404 $31,635 $4,386 $48,500 -27.1% Hardware, Rubber Products, Mower Blades, Etc.$3,000 Barricades, Cones & Lights $3,500 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 195 SWMP Minor Projects (City)$25,000 Grates and Manhole Covers $5,000 Cement Bags $4,000 Erosion Control Fabric $2,000 Hurricane Supplies $2,000 Field Testing Kits (E Coli Bacteria)$4,000 GASOLINE $6,801 $6,279 $4,312 $5,000 0% DIESEL $2,744 $2,441 $1,125 $2,500 0% ROAD MATERIALS $0 $5,000 66.7% 57 Stone, Crush Crete & Cold Patch $5,000 BOOK,SUBSCRIP,MEMBERSHIPS $565 $500 $1,200 $500 0% FL Stormwater Assoc. Membership $500 TRAINING $5,922 $2,266 $57 $5,400 0% Stormwater Training $3,000 FSA Annual Conference $2,400 CITY MANAGER $16,750 $16,750 $16,092 $12,380 -23.1% FINANCE AND ADMIN $44,576 $44,576 $49,896 $179,283 259.3% PUBLIC WORKS ADMIN $66,323 $66,323 $86,280 $85,370 -1% HUMAN RESOURCES $7,252 $7,252 $7,524 $7,720 2.6% INFORMATION TECHNOLOGY $27,844 $27,844 $26,532 $22,244 -16.2% IMPR OTHER THAN BLD-PURCH $480,698 $480,514 $0 $0 0% MACHINERY & EQUIPMENT $59,663 $60,665 $0 $0 0% MOTOR VEHICLES $3,911 $3,911 $0 $0 0% LAND IMPROVEMENTS $107,310 $185 $0 $0 0% Total Operating Expenses:$1,213,252 $868,449 $353,610 $707,283 17.1% Capital Outlay EASEMENTS $0 $5,000 0% INFRASTRUCTURE $181,039 $450,700 $328,589 $2,492,938 -3.7% Re-establish Seminole Ditch Bank $7,000 Dutton Isl. Rd. Drainage Improvements $70,000 Carryover Aquatic Gardens $2,365,938 Creek Restoration Pilot Project $50,000 MACHINERY & EQUIPMENT $92,468 $19,963 $37,230 $0 -100% Total Capital Outlay:$273,507 $470,663 $365,819 $2,497,938 -6.5% Debt Service TD BANK-URB SERIES 2014 $157,950 $161,200 $164,450 $169,000 2.8% Total Debt Service:$157,950 $161,200 $164,450 $169,000 2.8% Total Storm Water Drainage Fund:$1,993,886 $1,879,402 $1,250,537 $3,683,180 -1.9% Total:$6,194,879 $5,920,059 $4,732,268 $8,791,997 7.2% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 196 Expenditures by Function Budgeted Expenditures by Function FFlloooodd CCoonnttrrooll ((4411..99%%)) Flood Control (41.9%) GGaarrbbaaggee//SSoolliidd WWaassttee ((2233..88%%)) Garbage/Solid Waste (23.8%) RRooaadd && SSttrreeeett DDiivviissiioonn ((1166..44%%)) Road & Street Division (16.4%) MMaaiinntteennaannccee ((1111..77%%)) Maintenance (11.7%) PPuubblliicc WWkkss AAddmmiinniissttrraattiioonn ((44..66%%)) Public Wks Administration (4.6%) BBeeaauuttiiffiiccaattiioonn ((11..55%%)) Beautification (1.5%) Budgeted and Historical Expenditures by Function M i l l i o n s Road & Street Division Beautification Public Wks Administration Maintenance Road & Street Division Garbage/Solid Waste Flood Control F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 City of Atl antic Beach | Budget Book 2022 Page 197 Expenditures Physical Environment Garbage/Solid Waste Not Def ined Operating Expenses MACHINERY & EQUIPMENT $1,093 $771 $0 $0 0% Total Operating Expenses:$1,093 $771 $0 $0 0% Total Not Defined:$1,093 $771 $0 $0 0% Sanitation Personnel Services SALARIES $16,522 $19,190 $19,649 $21,916 3% OVERTIME $284 $200 $674 $0 0% SPECIAL PAY $566 $570 $756 $624 0% F.I.C.A.$1,219 $1,412 $1,570 $1,725 1.1% BENEFIT GROUP-GENERAL $1,516 $1,309 $1,210 $0 -100% 401 GENL DEF CONTR MATCH $212 $402 $540 $215 0% UNFUNDED LIABILITY-GEPP $45,896 $38,053 $0 $0 0% HEALTH $5,062 $5,582 $6,312 $7,117 10% LIFE $41 $50 $57 $50 11.1% WORKERS' COMPENSATION $714 $638 $726 $768 0% Total Personnel Services:$72,032 $67,405 $31,494 $32,415 -0.1% Operating Expenses PROFESSIONAL SERVICES $39 $11 $18 $0 0% OTHER CONTRACTUAL SERVICE $15,872 $3,067 $24,814 $20,000 0% PICK-UP AND HAUL CONTRACT $1,460,218 $1,455,775 $1,155,819 $1,625,000 6.6% Estimated Annual Fee for Sanitation Svcs.$1,600,000 Contingency $25,000 INSURANCE $2,390 $1,834 $2,146 $2,000 0% FLEET MAINTENANCE $5,697 $5,671 $4,616 $6,300 0% PRINTING & PUBLISHING $108 $0 0% CITY MANAGER $35,425 $35,425 $29,302 $30,475 -4.6% FINANCE AND ADMIN $90,904 $90,904 $89,532 $190,516 91.5% PUBLIC WORKS ADMIN $22,108 $22,108 $25,888 $35,152 22.2% HUMAN RESOURCES $793 $793 $745 $844 2.6% INFORMATION TECHNOLOGY $3,046 $3,046 $2,614 $2,433 -16.2% Total Operating Expenses:$1,636,491 $1,618,634 $1,335,601 $1,912,720 11.4% Capital Outlay MOTOR VEHICLES $0 $150,000 N/A CLAM TRUCK (KENWORTH T370)$150,000 NameName FY2019 Actual FY2019 Actual FY2020 Actual FY2020 Actual FY2021 Projected FY2021 Projected FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 198 Total Capital Outlay:$0 $150,000 N/A Total Sanitation:$1,708,523 $1,686,038 $1,367,094 $2,095,135 19.7% Total Garbage/Solid Waste:$1,709,616 $1,686,810 $1,367,094 $2,095,135 19.7% Flood Control Not Def ined Personnel Services SALARIES $194,672 $221,399 $196,397 $217,845 46.1% HEAVY EQUIPMENT OPERATOR II 90%$33,705 HEAVY EQUIPMENT OPERATOR 90%$32,297 CITY ENGINEER 25%$21,082 PUBLIC WORKS DIRECTOR 30%$29,212 BEACH RANGER $19,700 STRTS/STORMWATER/BCHS SUPER $22,753 GEN MAINT WORKER II 25%$12,640 GEN MAINT WORKER 25%$7,413 GEN MAINT WORKER B 25%$9,341 GEN MAINT WORKER C 25%$8,158 (3) GEN MAINT WORKER VACANCIES 25%$21,544 OVERTIME $6,943 $5,882 $6,881 $5,000 0% SPECIAL PAY $7,462 $9,698 $7,960 $5,934 0% COMPENSATED ANNUAL LEAVE $4,034 $425 $0 $0 0% F.I.C.A.$15,313 $17,345 $15,839 $17,502 35.9% BENEFIT GROUP - GENERAL $5,702 $11,070 $0 -100% 401 GENL DEF CONTR MATCH $5,196 $8,467 $8,977 $0 0% UNFUNDED LIABILITY-GEPP $64,603 $52,859 $62,446 $0 -100% HEALTH $36,313 $46,246 $46,407 $49,818 12.6% LIFE $431 $518 $495 $500 0% WORKER'S COMPENSATION $12,610 $10,549 $10,186 $12,360 0% OTH POSTEMPLOY BENE(OPEB)$1,601 $0 $0 0% Total Personnel Services:$349,178 $379,090 $366,658 $308,959 -0.9% Operating Expenses PROFESSIONAL SERVICES $111,747 $8,202 $41,296 $41,950 -43.3% Flu Shots $200 NPDES Monitoring $10,000 Surveying for City Stormwater Projects $6,000 CDL Drug Testing $750 NPDES Reporting Support $25,000 OTHER CONTRACTUAL SERVICE $207,304 $92,471 $95,583 $262,610 33% Asphalt Repairs $10,000 Replace Orangeburg Pipe $10,000 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 199 Point Repairs $75,000 Concrete Repairs $10,000 Street Sweeping (required by NPDES)$35,610 Ditch Spraying & Maintenance $22,000 Conveyance System Cleaning & TV Inspections $25,000 Annual Contract Drainage Ditch Maintenance $75,000 COMMUNICATIONS $1,602 $1,047 $711 $2,000 0% 3 Cell Phones $600 Radio Charges 2 F/T 12 Months $1,400 RENTALS & LEASES $0 $2,450 -93.8% Uniform Rental $450 Lift Rental $2,000 INSURANCE $16,904 $14,859 $17,376 $18,287 13% FIRST VEHICLES/EQUIPMENT $0 $3,689 0% PRINTING & PUBLISHING $363 $143 $556 $1,500 0% Newspaper and Employment Ads $500 Notice of Violation Forms $250 Erosion Control Inspection Forms $750 OTHER CURRENT CHARGES $570 $570 $684 $600 0% Stormwater Surveillance Fee (State)$600 OFFICE SUPPLIES $15 $0 $300 0% OPERATING SUPPLIES $44,404 $31,635 $4,386 $48,500 -27.1% Hardware, Rubber Products, Mower Blades, Etc.$3,000 Barricades, Cones & Lights $3,500 SWMP Minor Projects (City)$25,000 Grates and Manhole Covers $5,000 Cement Bags $4,000 Erosion Control Fabric $2,000 Hurricane Supplies $2,000 Field Testing Kits (E Coli Bacteria)$4,000 GASOLINE $6,801 $6,279 $4,312 $5,000 0% DIESEL $2,744 $2,441 $1,125 $2,500 0% ROAD MATERIALS $0 $5,000 66.7% 57 Stone, Crush Crete & Cold Patch $5,000 BOOK,SUBSCRIP,MEMBERSHIPS $565 $500 $1,200 $500 0% FL Stormwater Assoc. Membership $500 TRAINING $5,922 $2,266 $57 $5,400 0% Stormwater Training $3,000 FSA Annual Conference $2,400 CITY MANAGER $16,750 $16,750 $16,092 $12,380 -23.1% FINANCE AND ADMIN $44,576 $44,576 $49,896 $179,283 259.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 200 PUBLIC WORKS ADMIN $66,323 $66,323 $86,280 $85,370 -1% HUMAN RESOURCES $7,252 $7,252 $7,524 $7,720 2.6% INFORMATION TECHNOLOGY $27,844 $27,844 $26,532 $22,244 -16.2% IMPR OTHER THAN BLD-PURCH $480,698 $480,514 $0 $0 0% MACHINERY & EQUIPMENT $59,663 $60,665 $0 $0 0% MOTOR VEHICLES $3,911 $3,911 $0 $0 0% LAND IMPROVEMENTS $107,310 $185 $0 $0 0% Total Operating Expenses:$1,213,252 $868,449 $353,610 $707,283 17.1% Capital Outlay EASEMENTS $0 $5,000 0% INFRASTRUCTURE $181,039 $450,700 $328,589 $2,492,938 -3.7% Re-establish Seminole Ditch Bank $7,000 Dutton Isl. Rd. Drainage Improvements $70,000 Carryover Aquatic Gardens $2,365,938 Creek Restoration Pilot Project $50,000 MACHINERY & EQUIPMENT $92,468 $19,963 $37,230 $0 -100% Total Capital Outlay:$273,507 $470,663 $365,819 $2,497,938 -6.5% Debt Service TD BANK-URB SERIES 2014 $157,950 $161,200 $164,450 $169,000 2.8% Total Debt Service:$157,950 $161,200 $164,450 $169,000 2.8% Total Not Defined:$1,993,886 $1,879,402 $1,250,537 $3,683,180 -1.9% Total Flood Control:$1,993,886 $1,879,402 $1,250,537 $3,683,180 -1.9% Total Physical Environment:$3,703,502 $3,566,212 $2,617,631 $5,778,315 5% Transportation Public Works Public Wks Administration Personnel Services SALARIES $230,650 $249,197 $231,114 $235,805 -17.4% RECEPTIONIST $30,465 ADMIN ASST P.T.$11,794 ADMINISTRATIVE COORDINATOR $45,055 PW INSPECTOR $55,274 CONTRACTS, NPDES & ADMIN $72,135 CITY ENGINEER 25%$21,082 OVERTIME $1,962 $743 $1,198 $800 60% SPECIAL PAY $3,844 $4,384 $19,252 $3,000 -2.7% F.I.C.A.$17,656 $18,893 $19,035 $18,330 -20.9% BENEFIT GROUP-GENERAL $20,150 $17,330 $6,221 $5,968 -13.7% 401 GENL DEF CONTR MATCH $4,854 $5,997 $7,328 $14,108 3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 201 UNFUNDED LIABILITY-GEPP $71,415 $67,981 $16,254 $16,030 -11.2% HEALTH $32,613 $35,322 $35,297 $37,769 -41.6% LIFE $472 $526 $508 $578 10.1% WORKERS' COMPENSATION $1,760 $1,793 $2,072 $2,000 -53.8% Total Personnel Services:$385,375 $402,166 $338,279 $334,388 -20.5% Operating Expenses PROFESSIONAL SERVICES $8,647 $7,361 $28,778 $30,000 -71.4% Misc. Professional Engineering Svcs.$30,000 OTHER CONTRACTUAL SERVS.$3,341 $3,352 $1,012 $5,100 0% Pest Control/Termite Bond Only $300 Exterminator $900 Security System Monthly Fee $900 State Mandated Locate Services $3,000 TRAVEL AND PER DIEM $244 $26 $0 $1,000 0% COMMUNICATIONS $10,072 $8,060 $9,126 $11,780 0% Local and Long Distance Phone Service $3,000 Cell Phones (4) PW Admin.$2,500 Answering Service $2,200 Monthly Radio Fees $3,600 Monthly Air Card Fee $480 TRANSP.,POSTAGE,MESSENGER $7 $0 $100 0% Misc. Fed Ex and Courier $100 REPAIR & MAINTENANCE $2,005 $3,855 $6,534 $4,700 -39% Misc. Cleaning & Painting $700 Yearly Maint. for PW Copier (downstairs)$1,500 Yearly Maint. for PW Copier (upstairs)$1,500 Ice Machine Maint. & Repair $1,000 PRINTING & PUBLISHING $285 $178 $0 $1,000 0% Business Cards, Printing Services $300 Newspaper Advertisements $700 OFFICE SUPPLIES $2,899 $3,748 $2,373 $4,000 0% Office Supplies $2,000 Toner $2,000 OPERATING SUPPLIES $7,976 $10,229 $3,460 $8,500 0% Kitchen and Office Supplies $2,500 First Aid and Safety Items $1,000 Misc. Operating Supplies $5,000 GASOLINE $807 $645 $1,312 $1,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $790 $775 $1,376 $2,500 0% APWA, FLA Memberships & Materials $2,500 TRAINING $396 $250 $198 $2,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 202 Misc. Training $2,000 Total Operating Expenses:$37,461 $38,487 $54,170 $71,680 -52.1% Capital Outlay COMPUTER EQUIPMENT $4,439 $4,284 $0 $0 -100% Total Capital Outlay:$4,439 $4,284 $0 $0 -100% Total Public Wks Administration:$427,275 $444,936 $392,449 $406,068 -29.4% Road & Street Division Personnel Services SALARIES $234,781 $263,436 $247,199 $317,147 20.3% PW DIRECTOR 40%$38,949 BUILDING/SIGN MAINTENANCE $42,977 BEACH RANGER 50%$19,200 STRTS/STORMWATER/BCHS SUPERV $22,753 GENERAL MAINT WORKER II $37,921 GENERAL MAINTENANCE WORKER $29,587 GENERAL MAINT WORKER 75%$28,023 GENERAL MAINT WORKER 75%$24,472 IRRIG/LANDSCAPE TECH 25%$8,634 3 GEN WORKER VACANCIES 75%$64,631 OVERTIME $8,293 $7,275 $6,075 $5,000 0% SPECIAL PAY $4,062 $5,196 $2,190 $1,500 0% F.I.C.A.$17,954 $20,015 $19,098 $24,759 19.8% BENEFIT GROUP-GENERAL $15,372 $13,219 $15,552 $14,920 -13.7% 401 GENL DEF CONTR MATCH $7,150 $7,784 $7,049 $5,000 0% UNFUNDED LIABILITY-GEPP $72,749 $69,250 $40,630 $40,074 -11.2% HEALTH $56,482 $64,580 $62,983 $69,218 -4.3% LIFE $546 $650 $647 $650 4.8% WORKERS' COMPENSATION $16,883 $13,562 $12,872 $17,000 -5.5% Total Personnel Services:$434,272 $464,966 $414,294 $495,268 10.3% Operating Expenses PROFESSIONAL SERVICES $3,397 $245 $488 $30,500 -39.6% Substance Abuse Testing (CDL)$500 Misc. Professional Engineering $30,000 OTHER CONTRACTUAL SERVS.$213,034 $100,028 $146,069 $220,096 43.6% Lawn Maint. - Atlantic Blvd.$30,000 Lawn Maint. - Mayport Pond (Hess)$11,976 Lawn Maint. - Mayport Medians $11,820 Pest Control PW Building $300 Irrg. Repairs Atlantic & Mayport $5,500 Palm Tree Trimming (Atl. & Mayport)$3,200 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 203 ROW Herbicide Application $3,200 Asphalt Repairs $12,000 Concrete Repairs $25,000 Soil & Density Testing for Paving $1,100 Tree Cutting/Arborist Consultations $20,000 Install/Remove Xmas Decorations (Atl. & Mayport)$6,000 Landscape Replacement (Atl. & Mayport)$15,000 City Maintained Street Lights $5,000 Beach Access and Preserve Walkway Repairs $20,000 Thermoplastic Around City $25,000 Rebuild Public Works Barn $25,000 TOWN CENTER MAINTENANCE $29,318 $38,354 $53,302 $140,900 -8.1% Palm Tree Trimming 1x Year $12,000 Replacement of Damaged Plants $3,200 Replacement of Damaged Trees $2,400 Brick Replacement/Concrete Repairs $2,500 Striping & Pavement Marking $5,000 City of Neptune Beach Water $4,500 Replace 3 Trash Cans $4,200 Irrigation Repairs $3,000 Electric $600 COAB Utilities $3,500 Bench Replacements (4)$10,000 15 New Lights and Poles for TC $90,000 MAYPORT FLYOVER MAINT $18,904 $19,511 $21,758 $60,250 98.5% Lawn Maint. - Neptune Beach Side $22,800 Lawn Maint. - Atlantic Beach Side $12,300 Lawn Maint. - Mayport Pond (W. 4th)$14,400 Palm Tree Trimming Around Pond $800 Palm Tree Trimming - AB Side $900 Palm Tree Trimming - NB Side $1,450 Irrigation Repairs $3,200 Replace Damaged Trees $2,200 Replace Damaged Plants $2,200 TRAVEL AND PER DIEM $175 $0 $0 0% COMMUNICATIONS $1,844 $5,420 $4,879 $2,600 0% 4 Cell Phones for Division $1,200 Monthly Radio Fees 2 x 12 months $1,400 TRANSP.,POSTAGE,MESSENGER $56 $0 $0 0% UTILITIES $110,014 $109,573 $99,160 $125,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 204 ELECTRIC STREET LIGHTS/TRAFFIC SIGNALS $125,000 CITY PROVIDED $26,911 $24,209 $22,068 $30,000 0% Includes PW Garbage Costs $30,000 RENTALS & LEASES $7,061 $4,330 $2,191 $14,500 0% Uniform Rentals & Prep Charges $2,500 Lift Rental $2,000 Heavy Equipment Rental $10,000 REPAIR & MAINTENANCE $78 $1,631 $0 $0 0% PRINTING & PUBLISHING $347 $213 $361 $1,500 0% Newspaper Ads for Employment $750 Newspaper Ads for Bids $750 OFFICE SUPPLIES $104 $276 $250 0% OPERATING SUPPLIES $109,028 $95,158 $67,497 $158,200 79.2% Stop Bar Materials $7,500 Signs & Stamping $15,000 Seed & Sod $8,000 Barricades, Cones & Lights $4,000 Misc. Hardware & Electrical Supplies $5,000 Boots, Gloves & Rain Gear $4,000 Paint for Striping Parking Lines $1,700 Replace 1 Stock Edger $500 Replace 1 Backpack Blower $500 Street sign poles and panels $22,000 Lighted Speed Radar Signs (Dutton Island Rd.)$20,000 New Front Gate at Public Works $23,000 2 40 Yd. Containers $12,000 19th Street Mobi-Mat $35,000 GASOLINE $8,312 $7,675 $5,271 $6,000 0% DIESEL $3,354 $2,984 $1,375 $2,000 0% ROAD & MATERIAL SUPPLIES $900 $1,038 $0 $8,000 0% Limerock, Cold Patch & Crush Crete $8,000 BOOK,SUBSCRIP,MEMBERSHIPS -$80 $0 $1,500 0% TRAINING $1,533 $450 $283 $2,000 0% Total Operating Expenses:$534,188 $410,921 $424,976 $803,296 20.1% Capital Outlay INFRASTRUCTURE $95,870 $12,064 $0 $0 0% MACHINERY & EQUIPMENT $21,377 $46,910 $118,500 152.6% Genie Z-45 XC Articulating Boom Lift $90,000 2 Hustler X-One 52" Zero Turn Mowers $16,000 Tilt Trailer for Excavator & Skid Steer $12,500 MOTOR VEHICLES $22,988 $69,876 $120 $28,000 N/A Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 205 2021 1 Ton Check Double Cab 4x4 $28,000 Total Capital Outlay:$140,235 $81,940 $47,029 $146,500 212.3% Total Road & Street Division:$1,108,695 $957,827 $886,299 $1,445,064 24% Beautification Personnel Services SALARIES $18,456 $33,101 $58,535 $70,207 108.9% PARKS & BLDG MAINT SUPERVISOR $44,305 IRRIGATION/LANDSCAPE TECH 75%$25,902 OVERTIME $388 $518 $2,848 $100 0% SPECIAL PAY $845 $863 $1,088 $0 0% F.I.C.A.$1,495 $2,369 $4,642 $5,379 106.1% 401 GENL DEF CONTR MATCH $1,212 $0 0% UNFUNDED LIABILITY-GEPP $13,691 $0 $0 0% HEALTH $2,502 $12,619 $19,483 $20,847 90.7% LIFE $42 $87 $170 $182 136.4% WORKERS' COMPENSATION $1,200 $1,872 $3,636 $1,872 26.7% Total Personnel Services:$24,928 $65,119 $91,613 $98,587 102% Operating Expenses PROFESSIONAL SERVICES $105 $0 $2,000 0% Arborist/Landscape Architect $2,000 OTHER CONTRACTUAL SERVS.$421 $6,286 $11,771 $11,000 0% General Landscape & Beautification $7,000 Adoption Matching Funds $1,000 Xmas Lights @ CH & Adele Grage $3,000 COMMUNICATIONS $4 $6 $1 $600 0% OPERATING SUPPLIES $28,443 $13,000 $9,035 $20,000 0% Mulch, Pine Straw, Sod, Fertilizer, etc.$10,000 Annuals, Shrubs, Flowers, etc.$10,000 GASOLINE $0 $750 0% STREET-END ADOPT/MATCH PR $1,335 $0 $2,000 0% Adoption Matching Funds $2,000 Total Operating Expenses:$30,308 $19,292 $20,807 $36,350 0% Total Beautif ication:$55,236 $84,410 $112,420 $134,937 58.5% Total Public Works:$1,591,206 $1,487,174 $1,391,169 $1,986,069 8.8% Total Transportation:$1,591,206 $1,487,174 $1,391,169 $1,986,069 8.8% Human Services Health Road & Street Division Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 206 Operating Expenses MOSQUITO CONTROL $3,025 $700 $0 $0 0% Total Operating Expenses:$3,025 $700 $0 $0 0% Total Road & Street Division:$3,025 $700 $0 $0 0% Total Heal th:$3,025 $700 $0 $0 0% Total Human Services:$3,025 $700 $0 $0 0% Culture and Recreation Parks And Recreation Maintenance Personnel Services SALARY $255,511 $228,912 $154,171 $251,496 3.3% PARK RANGER $32,329 PARK RANGER B $30,445 PARK RANGER C $29,587 PARK RANGER D $29,587 PARK RANGER E $29,587 PARK RANGER F $29,587 PARK RANGER - NEW $28,725 PARK RANGER II $41,649 OVERTIME $8,762 $3,982 $8,616 $6,000 0% SPECIAL PAY $4,451 $6,076 $457 $0 0% F.I.C.A.$19,833 $17,535 $12,202 $19,698 3% BENEFIT GROUP-GENERAL $23,698 $23,368 $20,848 $35,808 N/A 401 GENL DEF CONTR MATCH $1,884 $1,911 $1,235 0% UNFUNDED LIABILITY-GEPP $32,631 $31,062 $40,630 $96,178 N/A HEALTH $49,977 $54,765 $40,294 $60,270 7% LIFE $638 $632 $472 $658 10% WORKERS' COMPENSATION $10,023 $6,017 $3,995 $8,056 0% REEMPLOYMENT COMPENSATION $165 $817 $0 -100% Total Personnel Services:$405,690 $374,232 $284,413 $479,399 42.9% Operating Expenses PROFESSIONAL SERVICES $6,874 $315 $38,144 $5,000 -88.9% Consultants (Aborist, Eng., Design)$5,000 OTHER CONTRACTUAL SERVS.$205,881 $211,316 $236,392 $267,264 2.5% Beach Cleaning (Annual Contract)$32,200 Parks Lawn Maint. (Annual Contract)$77,064 Palm Tree Trimming (Annual Contract)$11,000 Pest Control $2,000 Building Monitoring $1,000 General Concrete $6,000 General Plumbing $5,000 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 207 AC & Heat Repair $10,000 Tree Services $10,000 General Irrigation $6,000 General Fence $8,000 General Doors & Windows $4,000 Signs $5,000 Invasive Plant Control $2,500 General Landscape & Beautification $7,000 Misc. Services $5,000 General Electrical Repairs $7,500 Repairs & Imps. at Dog Parks $11,500 Skate Park Repairs $2,500 Baseball Light Repairs $6,000 Basketball Goals & Rims $5,000 Dutton Island Rd. Regrading (bi- monthly)$30,000 Russell Park Field Upkeep $6,000 Dutton Island Dead Tree Removal $7,000 TRAVEL AND PER DIEM $86 $0 $500 0% COMMUNICATIONS $2,121 $2,337 $2,632 $3,500 0% Phones for Parks Division $1,600 Tideviews Internet for Security Cameras $1,200 Monthly Radio Fees $700 FREIGHT,POSTAGE,EXPR MAIL $18 $84 $0 $50 0% UTILITIES $17,303 $14,714 $12,725 $16,500 0% CITY PROVIDED $48,606 $41,301 $43,636 $42,000 0% RENTALS AND LEASES $4,523 $1,895 $1,594 $6,500 0% Equipment & Tool Rental. Lift Rental $5,000 Uniform Rental $1,500 REPAIR & MAINTENANCE $17,650 $20,859 $2,400 $13,500 -30.1% Parks Misc. Repairs $7,500 Water Fountain Replacement $2,000 Pond Fountain Replacement $4,000 FIRST VEHICLES/EQUIPMENT -$2,254 $0 0% PRINTING AND PUBLISHING $117 $59 $396 $1,000 0% Bids, Maps and Employment Ads $1,000 OFFICE SUPPLIES $152 $158 $200 0% OPERATING SUPPLIES $173,442 $87,527 $74,360 $114,500 12.7% Cleaning Supplies for Parks $6,500 Light Bulbs, Hardware, etc.$5,000 General Landscape & Beautification $6,000 Paint & Painting Supplies $5,000 Hurricane Supplies $1,500 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 208 Safety, Shirts, Boots, Hats, etc.$4,000 Limerock, Sand, Coquina, Top Soil $7,000 Public Amenities (Grills, Picnic Tables)$10,000 Rakes, Shovels, Hand Tools, Oil, Blades $2,000 Replacement Blowers, Weedeaters, Edgers $1,600 Tennis Court Windscreens $3,000 Adoption Matching Funds $2,000 Fibar Mulch at Playgrounds $10,000 Wood Protectant for Marsh Boardwalks $5,000 Sodding/Repairs $6,000 Sod Aquatic Dog Park (2x year)$20,000 Sod Rose Dog Park $3,000 Sod Jordan Park $2,000 15 Folding Tables & 5 Round Tables $2,000 100 Black Vinyl Folding Chairs $2,500 Flag Replacements $2,000 3 Handicap Picnic Tables $4,800 Portable Canopy $600 Main Canopy at Tideview Preserves $3,000 GASOLINE $9,784 $11,142 $7,674 $10,000 0% DIESEL $19 $0 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $200 0% TRAINING $1,417 $540 $198 $4,000 0% Total Operating Expenses:$487,756 $392,327 $418,055 $485,214 -5.2% Capital Outlay MACHINERY & EQUIPMENT $3,700 $72,726 $21,000 $7,500 -70% 60" Zero Turn Mower for Ballfields $6,000 Air Compressor (80 gal.) for Russell Park $1,500 MOTOR VEHICLES $26,688 $0 $55,500 N/A New Trucks to Replace #59 or #P3 $28,000 New Polaris Ranger 1000 $27,500 Total Capital Outlay:$3,700 $99,414 $21,000 $63,000 152% Total Maintenance:$897,146 $865,973 $723,468 $1,027,613 17.8% Total Parks And Recreation:$897,146 $865,973 $723,468 $1,027,613 17.8% Total Cul ture and Recreation:$897,146 $865,973 $723,468 $1,027,613 17.8% Total Expenditures:$6,194,879 $5,920,059 $4,732,268 $8,791,997 7.2% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 209 Expenditures by Expense Type Budgeted Expenditures by Expense Type OOppeerraattiinngg EExxppeennsseess ((4455..77%%)) Operating Expenses (45.7%) CCaappiittaall OOuuttllaayy ((3322..55%%)) Capital Outlay (32.5%) PPeerrssoonnnneell SSeerrvviicceess ((1199..99%%)) Personnel Services (19.9%) DDeebbtt SSeerrvviiccee ((11..99%%)) Debt Service (1.9%) Budgeted and Historical Expenditures by Expense Type M i l l i o n s Debt Service Personnel Services Capital Outlay Operating Expenses F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 1 2 3 4 5 6 7 8 9 10 City of Atl antic Beach | Budget Book 2022 Page 210 Expense Objects Personnel Services $1,671,476 $1,752,979 $1,526,751 $1,749,016 9.5% Operating Expenses $3,943,573 $3,349,580 $2,607,218 $4,016,543 8.9% Capital Outlay $421,880 $656,300 $433,849 $2,857,438 3.9% Debt Service $157,950 $161,200 $164,450 $169,000 2.8% Total Expense Objects:$6,194,879 $5,920,059 $4,732,268 $8,791,997 7.2% NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 ProjectedFY2021 Projected FY2022 BudgetedFY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 211 Cul tural Arts and Recreation Timmy Johnson Director of Cultural Arts and Recreation Recreation Purpose: The Recreation Department administers the recreational activities and special events throughout the city. The department sponsors such programs as spring and Fall Flag Football, summer camp, festivals, and senior and after-school programs through the community centers and parks, Campout Under the Stars, Wild Wonders, and monthly art shows. The Department also serves as City liaison to the Cultural Arts and Recreation Committee where, together, the following events are held: Jazz Festival, Arts in the Park, Dog Festival, the Cultural Arts and Recreation Advisory Committee grant program; Acoustic and Songwriters nights, and the Tour de Parks bicycle trek. Key Objectives: Work with the City Commission and City staff to maintain and improve the quality of life of Atlantic Beach residents through cultural arts and recreation. Maintain and enhance current programs and events. Work with the Atlantic Beach Youth Council on programs and projects. Administer facility rentals, permitting private special events and provide staff support to the Cultural Arts and Recreation Committee. Issues, Trends and Highlights: The Recreation Department works with the Cultural Arts and Recreation Committee in providing grant funding for non-profit organization programs and events for residents of Atlantic Beach. The Recreation Department worked with the Cultural Arts and Recreation Advisory Committee in sending out a survey to the residents. The Recreation Department worked with city staff to revise the after-school COVID plan. The department coordinated homework assistance at the Jordan and Baker Center. The department continued to work with the teen groups and provided an internship program. Expenditures Summary $571,363 $25,362 (4.65% vs. prior year) City of Atl antic Beach | Budget Book 2022 Page 212 Recreation and Cul tural Arts Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 500k 1,000k 1,500k 2,000k Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((6633..99%%)) Personnel Services (63.9%) OOppeerraattiinngg EExxppeennsseess ((2266..55%%)) Operating Expenses (26.5%) GGrraannttss aanndd AAiiddss ((99..66%%)) Grants and Aids (9.6%) City of Atl antic Beach | Budget Book 2022 Page 213 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Debt Service Grants and Aids Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 Expense Objects Personnel Services Culture and Recreation SALARY 001-6010- 572-12-00 $235,531 $177,918 $242,597 3% OVERTIME 001-6010- 572-14-00 $7,000 $740 $7,000 0% SPECIAL PAY 001-6010- 572-15-00 $0 $2,896 $0 0% F.I.C.A.001-6010- 572-21-00 $18,554 $13,597 $19,630 5.8% BENEFIT GROUP-GENERAL 001-6010- 572-22-04 $17,248 $12,933 $14,920 -13.5% 401 GENL DEF CONTR MATCH 001-6010- 572-22-05 $1,283 $2,056 $1,283 0% UNFUNDED LIABILITY-GEPP 001-6010- 572-22-08 $45,146 $40,074 -11.2% HEALTH 001-6010- 572-23-01 $20,410 $21,838 $28,040 37.4% LIFE 001-6010- 572-23-02 $317 $248 $349 10.1% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 214 WORKERS' COMPENSATION 001-6010- 572-24-00 $6,077 $3,530 $11,000 81% Total Cul ture and Recreation:$351,566 $235,756 $364,893 3.8% Total Personnel Services:$351,566 $235,756 $364,893 3.8% Operating Expenses Culture and Recreation PROFESSIONAL SERVICES 001-6010- 572-31-00 $0 $315 $0 0% OTHER CONTRACTUAL SERVS.001-6010- 572-34-00 $24,000 $6,977 $24,300 1.3% Adjusted budgeted amount to agree with detail. Senior Program 001-6010- 572-34-00 $1,500 Bus for Field Trips 001-6010- 572-34-00 $2,500 Monitor alarm @ centers 001-6010- 572-34-00 $1,500 Performers for events 001-6010- 572-34-00 $6,000 Flag Football Referees 001-6010- 572-34-00 $1,800 Dance Instructor 001-6010- 572-34-00 $2,000 Wild Wonders 001-6010- 572-34-00 $2,400 Carriage for Holiday Celebration 001-6010- 572-34-00 $1,800 Petting zoo and ponies for Egg Hunt 001-6010- 572-34-00 $1,800 Art Program @ Jordan & Baker Centers 001-6010- 572-34-00 $3,000 TRAVEL AND PER DIEM 001-6010- 572-40-00 $400 $128 $400 0% Travel for City Business 001-6010- 572-40-00 $400 COMMUNICATIONS 001-6010- 572-41-00 $11,000 $6,977 $11,000 0% telephone, wifi, DSL service for bldgs 001-6010- 572-41-00 $11,000 FREIGHT,POSTAGE,EXPR MAIL 001-6010- 572-42-00 $150 $150 0% Postage for mailouts 001-6010- 572-42-00 $150 UTILITIES 001-6010- 572-43-00 $10,000 $7,096 $10,000 0% Adjusted budgeted amount to agree with detail Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 215 electric for recreation buildings 001-6010- 572-43-00 $10,000 CITY PROVIDED 001-6010- 572-43-01 $8,500 $5,021 $8,500 0% water for city recreation bldgs 001-6010- 572-43-01 $8,500 RENTALS AND LEASES 001-6010- 572-44-00 $9,000 $2,133 $9,000 0% rental equipment for various events & programs 001-6010- 572-44-00 $9,000 REPAIR & MAINTENANCE 001-6010- 572-46-00 $3,500 $929 $3,500 0% bldg repairs 001-6010- 572-46-00 $3,000 copier 001-6010- 572-46-00 $500 CULTURAL ARTS 001-6010- 572-49-01 $37,700 $1,950 $43,300 14.9% Arts in the Park 001-6010- 572-49-01 $12,000 acoustic & songwriters 001-6010- 572-49-01 $6,000 Intern 001-6010- 572-49-01 $1,500 bike tour 001-6010- 572-49-01 $800 calendar of events brochure 001-6010- 572-49-01 $1,500 Jazz Festival 001-6010- 572-49-01 $12,000 Teen Council 001-6010- 572-49-01 $1,000 Dog Festival 001-6010- 572-49-01 $3,200 Planning software 001-6010- 572-49-01 $300 Survey Event 001-6010- 572-49-01 $5,000 OFFICE SUPPLIES 001-6010- 572-51-00 $1,000 $415 $1,000 0% cartridges, paper, envelopes & etc 001-6010- 572-51-00 $1,000 OPERATING SUPPLIES 001-6010- 572-52-00 $30,065 $8,792 $35,500 18.1% Egg Hunt supplies 001-6010- 572-52-00 $3,000 flag football supplies 001-6010- 572-52-00 $4,000 fall festival supplies 001-6010- 572-52-00 $3,000 Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 216 senior supplies 001-6010- 572-52-00 $1,000 toy drive supplies 001-6010- 572-52-00 $1,500 after school program supplies 001-6010- 572-52-00 $4,000 holiday celebration supplies 001-6010- 572-52-00 $4,000 paper supplies 001-6010- 572-52-00 $500 campout supplies 001-6010- 572-52-00 $3,000 black history month supplies 001-6010- 572-52-00 $3,000 Teen program supplies 001-6010- 572-52-00 $3,000 Supplies for Artisans' Faire 001-6010- 572-52-00 $2,000 Summer camp supplies 001-6010- 572-52-00 $3,500 GASOLINE 001-6010- 572-52-01 $1,500 $130 $1,500 0% Gas for city van 001-6010- 572-52-01 $1,500 BOOK,SUBSCRIP,MEMBERSHIPS 001-6010- 572-54-00 $320 $320 0% FRPA membership 001-6010- 572-54-00 $320 TRAINING 001-6010- 572-55-00 $3,000 $94 $3,000 0% Staff training 001-6010- 572-55-00 $3,000 Total Cul ture and Recreation:$140,135 $40,957 $151,470 8.1% Total Operating Expenses:$140,135 $40,957 $151,470 8.1% Grants and Aids Culture and Recreation CULTURAL ARTS / SCHOOLS 001-6010- 572-81-01 $6,000 $5,820 $6,000 0% lawn service for Atlantic Beach Elementary 001-6010- 572-81-01 $6,000 AIDS TO PRIVATE ORGANIZAT 001-6010- 572-82-00 $48,300 $47,600 $49,000 1.4% contribution to outside organizations 001-6010- 572-82-00 $20,000 contribution to duval county schools 001-6010- 572-82-00 $29,000 Total Cul ture and Recreation:$54,300 $53,420 $55,000 1.3% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 217 Total Grants and Aids:$54,300 $53,420 $55,000 1.3% Total Expense Objects:$546,001 $330,132 $571,363 4.6% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 218 Public Utilities Troy Stephens Director of Public Utilities Responsibilities The primary responsibility of Public Utilities is to protect public health and the environment. This is accomplished by operating and maintaining the potable water and wastewater systems to meet or exceed local, state and federal regulations and standards. Staffing Public Utilities is staffed by 22 employees with the responsibility to: Operate and maintain the Potable water, wastewater and reclaimed water treatment plants Potable water and reclaimed distribution system Sewer collection system, including 33 lift stations Conduct regulatory compliance reporting and permitting Monitor the Cross-Connection Control Program Continually update the GIS mapping and data system Read and maintain meters Manage the Capital Improvements Program Water Utility Purpose: 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. Key Objectives: To protect the public health through compliance with local, state and federal regulatory requirements for drinking water standards To maintain water supply and facilities to provide fire protection To insure adequate quantity and quality of future water supplies throughout the service area through proper maintenance and planning To protect existing water facilities through accurate system mapping and data entry into the GIS system To operate and maintain the system as efficiently as possible to ensure the rates paid by our customers remain reasonable Issues, Trends and Highlights: Over the last several years, water consumption dropped off fairly dramatically. A combination of factors, including conservation, the economic downturn, vacant apartments and mobile home parks, installation of private wells and retrofitting homes with water conserving plumbing fixtures may have accounted for the decreased water use. With the new planned subdivisions, consumption should begin to increase. The St. Johns River Water Management District (SJRWMD) continues to work on the Water Supply Plan and Minimum Flows and Levels (MFLs). The plan may show Northeast Florida area as a potential Priority Water Caution Area with possible limits on withdrawals from the Floridan Aquifer. In addition, the SJRWMD may require cost participation from all utilities to pay for regional projects that will meet the MFL requirements. The City will continue working with other utilities and the District to determine potential effects on water supply allocations and costs and protect the City’s interests. City of Atl antic Beach | Budget Book 2022 Page 219 Workload Data Activity FY18 FY19 FY20 (est.)FY21 (est.) Million Gallons Treated 640 602 850 854 Miles of Distribution System Maintained 94.75 96 96 96 Number of Active Accounts 8300 8405 8496 8600 Sewer Utility Fund Purpose: 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, forcemains, gravity mains, services, and the effluent pumping system and outfall forcemains which discharge to the St. Johns River. Biosolids, the treated product of wastewater treatment, are disposed of at the Trail Ridge Landfill. Key Objectives: To protect the environment and public health by maintaining compliance with local, state and federal regulatory requirements and standards To maintain and improve facilities and equipment to extend the life expectancy of all systems as much as possible To rehabilitate the sewer collection system as recommended in the Capital Improvement Program To protect the system by continually updating sewer maps and data using the GIS system To operate and maintain the system as efficiently as possible to ensure the rates paid by our customers remain reasonable To beneficially reuse treated effluent by providing reclaimed water for irrigation Issues, Trends and Highlights: Reclaimed water facilities provide up to 500,000 gallons per day of reclaimed water to the Atlantic Beach Country Club for residential and golf course irrigation. The Wastewater Treatment Facility remains well within permit limits for phosphorus and nitrogen discharges to the St. Johns River Workload Data Activity FY18 FY19 FY20 (est.)FY21 (est.) Millions of Gallons Treated 847 866 862 741 Miles of Sewer Lines Maintained 68.75 70.50 70.50 70.50 Miles of Reclaimed Mains Maintained 3 3 3 3 Number of Lift Stations Maintained 32 33 33 33 Sewer Services Maintained 8283 8390 8480 8590 City of Atl antic Beach | Budget Book 2022 Page 220 Expenditures Summary $13,413,714 $2,210,749 (19.73% vs. prior year) Public Utilities Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5M 5M 7.5M 10M 12.5M 15M City of Atl antic Beach | Budget Book 2022 Page 221 Expenditures by Fund 2022 Expenditures by Fund SSeewweerr FFuunndd ((5544%%)) Sewer Fund (54%) WWaatteerr FFuunndd ((4466%%)) Water Fund (46%) Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Water Fund Sewer Fund F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2 4 6 8 10 12 14 16 City of Atl antic Beach | Budget Book 2022 Page 222 Water Fund Personnel Services SALARIES 400-5502- 533-12-00 $166,702 $157,928 $181,937 9.1%Salary adjustment latter part of FY21 to 3 employees OVERTIME 400-5502- 533-14-00 $10,000 $7,421 $10,000 0% SPECIAL PAY 400-5502- 533-15-00 $3,082 $1,560 $3,082 0% F.I.C.A.400-5502- 533-21-00 $9,959 $12,641 $14,919 49.8% BENEFIT GROUP-GENERAL 400-5502- 533-22-04 $13,342 $6,804 $5,968 -55.3% 401 GENL DEF CONTR MATCH 400-5502- 533-22-05 $1,582 $2,680 $1,582 0% UNFUNDED LIABILITY-GEPP 400-5502- 533-22-08 $34,589 $13,545 $16,030 -53.7% HEALTH 400-5502- 533-23-01 $28,870 $22,526 $29,503 2.2% LIFE 400-5502- 533-23-02 $241 $328 $241 0% WORKERS' COMPENSATION 400-5502- 533-24-00 $4,459 $2,955 $4,459 0% SALARIES 400- 5504-533- 12-00 $277,804 $235,956 $286,139 3% OVERTIME 400- 5504-533- 14-00 $30,000 $16,480 $30,000 0% SPECIAL PAY 400- 5504-533- 15-00 $9,752 $8,929 $9,752 0% F.I.C.A. 400- 5504-533- 21-00 $24,294 $19,598 $24,931 2.6% BENEFIT GROUP-GENERAL 400- 5504-533- 22-04 $37,540 $24,954 $26,856 -28.5% 401 GENL DEF CONTR MATCH 400- 5504-533- 22-05 $3,614 $5,211 $3,614 0% UNFUNDED LIABILITY-GEPP 400- 5504-533- 22-08 $97,793 $60,948 $72,134 -26.2% HEALTH 400- 5504-533- 23-01 $69,621 $64,979 $83,288 19.6% LIFE 400- 5504-533- 23-02 $487 $643 $800 64.3% NameName Account IDAccount ID FY2021 Budget FY2021 Budget FY2021 Actuals FY2021 Actuals FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 223 WORKERS' COMPENSATION 400- 5504-533- 24-00 $6,996 $5,336 $6,996 0% Total Personnel Services:$830,727 $671,422 $812,231 -2.2% Operating Expenses COLLECTN AGENCY COMMISSIN 400- 0000-533- 34-05 $2,000 $735 $2,000 0% INSURANCE 400- 0000-533- 45-00 $58,598 $51,956 $66,216 13% CITY MANAGER 400- 0000-533- 56-01 $46,165 $34,623 $37,523 -18.7% FINANCE AND ADMIN 400- 0000-533- 56-02 $322,630 $241,974 $288,381 -10.6% PUBLIC WORKS ADMIN 400- 0000-533- 56-03 $120,784 $90,585 $70,305 -41.8% HUMAN RESOURCES 400- 0000-533- 56-05 $12,082 $9,063 $12,391 2.6% INFORMATION TECHNOLOGY 400- 0000-533- 56-06 $42,590 $31,941 $35,701 -16.2% FACILITIES MAINTENANCE 400- 0000-533- 56-07 $40,613 $30,456 $53,658 32.1% PROFESSIONAL SERVICES 400-5502- 533-31-00 $81,000 $24,095 $81,000 0% OTHER CONTRACTUAL SERVS.400-5502- 533-34-00 $161,433 $127,558 $161,433 0% TRAVEL AND PER DIEM 400-5502- 533-40-00 $3,000 $514 $3,000 0% COMMUNICATIONS 400-5502- 533-41-00 $4,750 $2,938 $4,750 0% TRANSP.,POSTAGE,MESSENGR.400-5502- 533-42-00 $200 $11 $200 0% UTILITIES 400-5502- 533-43-00 $98,000 $69,969 $98,000 0% CITY PROVIDED 400-5502- 533-43-01 $11,000 $6,802 $11,000 0% RENTALS & LEASES 400-5502- 533-44-00 $400 $400 0% REPAIR & MAINTENANCE 400-5502- 533-46-00 $78,500 $29,787 $78,500 0% FIRST VEHICLES/EQUIPMENT 400-5502- 533-46-01 $7,000 $4,093 $7,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 224 PRINTING AND PUBLISHING 400-5502- 533-47-00 $2,600 $305 $2,600 0% OTHER CURRENT CHARGES 400-5502- 533-49-00 $5,500 $4,721 $5,500 0% OFFICE SUPPLIES 400-5502- 533-51-00 $2,000 $981 $2,000 0% OPERATING SUPPLIES 400-5502- 533-52-00 $52,750 $40,391 $54,450 3.2% Added $1,700 for computer equipment that was in capital outlay. GASOLINE 400-5502- 533-52-01 $2,000 $1,263 $2,000 0% DIESEL 400-5502- 533-52-02 $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS 400-5502- 533-54-00 $2,925 $1,700 $2,925 0% TRAINING 400-5502- 533-55-00 $8,000 -$418 $8,000 0% PROFESSIONAL SERVICES 400- 5504-533- 31-00 $29,445 $23,942 $29,445 0%Increase is due to anticipated engineering consultant fees OTHER CONTRACTUAL SERVS. 400- 5504-533- 34-00 $215,355 $77,726 $215,355 0% TRAVEL AND PER DIEM 400- 5504-533- 40-00 $1,200 $1,177 $3,000 150% COMMUNICATIONS 400- 5504-533- 41-00 $3,400 $5,031 $3,400 0% TRANSP.,POSTAGE,MESSENGR. 400- 5504-533- 42-00 $100 $16 $100 0% UTILITIES 400- 5504-533- 43-00 $2,200 $1,110 $2,200 0% RENTALS & LEASES 400- 5504-533- 44-00 $2,000 $2,130 $2,000 0% REPAIR & MAINTENANCE 400- 5504-533- 46-00 $17,950 $7,284 $17,950 0% FIRST VEHICLES/EQUIPMENT 400- 5504-533- 46-01 $24,200 $18,736 $24,200 0% PRINTING AND PUBLISHING 400- 5504-533- 47-00 $1,500 $126 $1,500 0% OFFICE SUPPLIES 400- 5504-533- 51-00 $1,000 $572 $1,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 225 OPERATING SUPPLIES 400- 5504-533- 52-00 $130,555 $137,063 $133,955 2.6% Increase was due to us having to do budget mods this past year; moved $3,400 from computer equipment capital outlay. Not Capital GASOLINE 400- 5504-533- 52-01 $10,000 $9,815 $10,000 0% DIESEL 400- 5504-533- 52-02 $1,250 $134 $1,250 0% BOOK,SUBSCRIP,MEMBERSHIPS 400- 5504-533- 54-00 $1,000 $190 $1,000 0% TRAINING 400- 5504-533- 55-00 $4,000 $1,417 $4,000 0% Total Operating Expenses:$1,614,175 $1,092,511 $1,541,788 -4.5% Capital Outlay INFRASTRUCTURE 400-5502- 533-63-00 $26,425 $174,425 $2,065,000 7,714.6% MACHINERY AND EQUIPMENT 400-5502- 533-64-00 $63,740 $28,775 $63,740 0%carry over remaining balance MOTOR VEHICLES 400-5502- 533-64-01 $6,760 $6,756 $30,000 343.8% COMPUTER EQUIPMENT 400-5502- 533-64-02 $1,700 $867 $0 -100%Removed, not capital INFRASTRUCTURE 400- 5504-533- 63-00 $965,000 $1,091,000 13.1% would like to role this amount over to next years budget MACHINERY AND EQUIPMENT 400- 5504-533- 64-00 $45,000 $39,246 $0 -100%one double diaphragm pump MOTOR VEHICLES 400- 5504-533- 64-01 $50,534 $50,534 $70,000 38.5% COMPUTER EQUIPMENT 400- 5504-533- 64-02 $3,400 $2,314 $0 -100%Moved to operating, not capital Total Capital Outlay:$1,162,559 $302,916 $3,319,740 185.6% Debt Service TD BANK-URB SERIES 2014 400- 0000-533- 71-04 $442,750 $442,750 $455,000 2.8% KEY GOV'T FIN SERIES 2021 400- 0000-533- 71-05 $41,000 N/A Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 226 SRF LOAN-DW160710 400- 0000-533- 71-09 $37,853 $37,853 $0 -100% Total Debt Service:$480,603 $480,603 $496,000 3.2% Total Water Fund:$4,088,064 $2,547,452 $6,169,759 50.9% Sewer Fund Personnel Services SALARIES 410-5506- 535-12-00 $179,212 $144,376 $184,589 3% OVERTIME 410-5506- 535-14-00 $10,000 $8,527 $10,000 0% SPECIAL PAY 410-5506- 535-15-00 $3,251 $5,553 $3,251 0% F.I.C.A.410-5506- 535-21-00 $13,959 $11,948 $15,135 8.4% BENEFIT GROUP-GENERAL 410-5506- 535-22-04 $23,713 $14,586 $14,920 -37.1% 401 GENL DEF CONTR MATCH 410-5506- 535-22-05 $566 $461 $566 0% UNFUNDED LIABILITY-GEPP 410-5506- 535-22-08 $61,677 $33,858 $40,074 -35% HEALTH 410-5506- 535-23-01 $23,283 $22,983 $29,342 26% LIFE 410-5506- 535-23-02 $409 $319 $409 0% WORKERS' COMPENSATION 410-5506- 535-24-00 $5,611 $2,585 $5,611 0% SALARIES 410-5508- 535-12-00 $543,466 $418,912 $559,770 3% OVERTIME 410-5508- 535-14-00 $18,000 $25,513 $18,000 0% SPECIAL PAY 410-5508- 535-15-00 $9,835 $11,864 $9,835 0% F.I.C.A.410-5508- 535-21-00 $47,694 $34,174 $47,694 0% BENEFIT GROUP-GENERAL 410-5508- 535-22-04 $61,738 $43,098 $48,022 -22.2% 401 GENL DEF CONTR MATCH 410-5508- 535-22-05 $4,014 $3,701 $4,014 0% UNFUNDED LIABILITY-GEPP 410-5508- 535-22-08 $160,988 $108,351 $128,237 -20.3% HEALTH 410-5508- 535-23-01 $101,295 $82,779 $106,631 5.3% LIFE 410-5508- 535-23-02 $1,120 $828 $1,120 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 227 WORKERS' COMPENSATION 410-5508- 535-24-00 $47,045 $16,423 $28,000 -40.5% Total Personnel Services:$1,316,876 $990,840 $1,255,220 -4.7% Operating Expenses INSURANCE 410- 0000-535- 45-00 $141,153 $142,049 $159,503 13% CITY MANAGER 410- 0000-535- 56-01 $66,273 $49,707 $60,747 -8.3% FINANCE AND ADMIN 410- 0000-535- 56-02 $327,658 $245,745 $284,929 -13% PUBLIC WORKS ADMIN 410- 0000-535- 56-03 $120,784 $90,585 $70,305 -41.8% HUMAN RESOURCES 410- 0000-535- 56-05 $25,439 $19,080 $26,089 2.6% INFORMATION TECHNOLOGY 410- 0000-535- 56-06 $89,675 $67,257 $75,169 -16.2% FACILITIES MAINTENANCE 410- 0000-535- 56-07 $69,152 $51,867 $91,364 32.1% PROFESSIONAL SERVICES 410-5506- 535-31-00 $71,013 $48,163 $71,013 0% OTHER CONTRACTUAL SERVICE 410-5506- 535-34-00 $211,600 $160,348 $226,600 7.1% 7/20/21 added money to budget from CIP for ventilation of blower building TRAVEL AND PER DIEM 410-5506- 535-40-00 $2,000 $1,895 $3,500 75% COMMUNICATIONS 410-5506- 535-41-00 $2,500 $2,945 $2,500 0% TRANSP.,POSTAGE,MESSENGER 410-5506- 535-42-00 $50 $8 $50 0% UTILITIES 410-5506- 535-43-00 $55,000 $41,323 $55,000 0% CITY PROVIDED 410-5506- 535-43-01 $12,000 $8,782 $12,000 0% RENTALS & LEASES 410-5506- 535-44-00 $500 $263 $500 0% REPAIR & MAINTENANCE 410-5506- 535-46-00 $477,734 $57,505 $477,734 0% Melissa , we would like to carry over 200,000 of this years budget due to us not being able to get the ductile iron pipe replaced at several lift stations Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 228 FIRST VEHICLES/EQUIPMENT 410-5506- 535-46-01 $15,000 $17,692 $15,000 0% due to having to do budget mods during the year, this account needs to be 25,000 PRINTING & PUBLISHING 410-5506- 535-47-00 $800 $800 0% OPERATING SUPPLIES 410-5506- 535-52-00 $44,000 $22,418 $45,700 3.9% GASOLINE 410-5506- 535-52-01 $1,000 $1,236 $1,000 0% DIESEL 410-5506- 535-52-02 $3,000 $780 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 410-5506- 535-54-00 $750 $750 0% TRAINING 410-5506- 535-55-00 $2,000 $147 $2,000 0% PROFESSIONAL SERVICES 410-5508- 535-31-00 $136,873 $24,654 $136,873 0% OTHER CONTRACTUAL SERVICE 410-5508- 535-34-00 $247,184 $128,519 $247,184 0% TRAVEL AND PER DIEM 410-5508- 535-40-00 $500 $35 $500 0% COMMUNICATIONS 410-5508- 535-41-00 $3,320 $3,186 $3,320 0% TRANSP.,POSTAGE,MESSENGER 410-5508- 535-42-00 $500 $13 $500 0% UTILITIES 410-5508- 535-43-00 $192,000 $111,563 $192,000 0% CITY PROVIDED 410-5508- 535-43-01 $20,000 $21,953 $20,000 0% RENTALS & LEASES 410-5508- 535-44-00 $1,000 $656 $1,000 0% REPAIR & MAINTENANCE 410-5508- 535-46-00 $199,300 $132,043 $199,300 0% FIRST VEHICLES/EQUIPMENT 410-5508- 535-46-01 $11,000 $13,764 $11,000 0% PRINTING & PUBLISHING 410-5508- 535-47-00 $500 $121 $500 0% OTHER CURRENT CHARGES 410-5508- 535-49-00 $7,600 $6,250 $7,600 0% OFFICE SUPPLIES 410-5508- 535-51-00 $1,000 $151 $1,000 0% OPERATING SUPPLIES 410-5508- 535-52-00 $161,778 $141,877 $163,478 1.1% GASOLINE 410-5508- 535-52-01 $3,500 $2,239 $3,500 0% DIESEL 410-5508- 535-52-02 $10,000 $5,329 $10,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 410-5508- 535-54-00 $2,000 $225 $2,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 229 TRAINING 410-5508- 535-55-00 $6,500 $1,221 $6,500 0% Increase is due to new Renewal period for CEU's for Operators Total Operating Expenses:$2,743,636 $1,623,593 $2,691,508 -1.9% Capital Outlay INFRASTRUCTURE 410-5506- 535-63-00 $864,260 $51,127 $1,055,000 22.1% We would like to carry over the balance to next year. 7/20/21 added projects to budget. replacement of clay service lines for Selva Marina, Oak Harbor and Park Terrace MACHINERY & EQUIPMENT 410-5506- 535-64-00 $131,637 $131,381 $180,000 36.7% COMPUTER EQUIPMENT 410-5506- 535-64-02 $1,700 $0 -100%Moved $1,700 to Operating. INFRASTRUCTURE 410-5508- 535-63-00 $1,006,270 $199,943 $990,227 -1.6% Carry over existing balance due to not able to get projects done in 2021 MACHINERY & EQUIPMENT 410-5508- 535-64-00 $36,000 $5,117 $0 -100% Carry over existing balance and add 50,000 for roof replacements for blower building and office COMPUTER EQUIPMENT 410-5508- 535-64-02 $1,700 $0 -100%Moved $1700 computer equipment to operating. Total Capital Outlay:$2,041,567 $387,568 $2,225,227 9% Debt Service TD BANK-URB SERIES 2014 410- 0000-535- 71-04 $657,800 $657,800 $676,000 2.8% KEY GOVT FIN SERIES 2021 410- 0000-535- 71-05 $396,000 N/A SRF LOAN-WW160700 410- 0000-535- 71-10 $355,022 $355,022 $0 -100% Total Debt Service:$1,012,822 $1,012,822 $1,072,000 5.8% Total Sewer Fund:$7,114,901 $4,014,822 $7,243,955 1.8% Total:$11,202,965 $6,562,274 $13,413,714 19.7% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 230 Expenditures by Function Budgeted Expenditures by Function SSeewweerr SSeerrvviicceess ((5544%%)) Sewer Services (54%) WWaatteerr UUttiilliittyy SSeerrvviicceess ((4466%%)) Water Utility Services (46%) Budgeted and Historical Expenditures by Function M i l l i o n s Water Utility Services Sewer Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2 4 6 8 10 12 14 16 City of Atl antic Beach | Budget Book 2022 Page 231 Expenditures Physical Environment Water Utility Services Not Def ined Operating Expenses COLLECTN AGENCY COMMISSIN 400- 0000-533- 34-05 $2,000 $735 $2,000 0% INSURANCE 400- 0000-533- 45-00 $58,598 $51,956 $66,216 13% CITY MANAGER 400- 0000-533- 56-01 $46,165 $34,623 $37,523 -18.7% FINANCE AND ADMIN 400- 0000-533- 56-02 $322,630 $241,974 $288,381 -10.6% PUBLIC WORKS ADMIN 400- 0000-533- 56-03 $120,784 $90,585 $70,305 -41.8% HUMAN RESOURCES 400- 0000-533- 56-05 $12,082 $9,063 $12,391 2.6% INFORMATION TECHNOLOGY 400- 0000-533- 56-06 $42,590 $31,941 $35,701 -16.2% FACILITIES MAINTENANCE 400- 0000-533- 56-07 $40,613 $30,456 $53,658 32.1% Total Operating Expenses:$645,462 $491,333 $566,175 -12.3% Debt Service TD BANK-URB SERIES 2014 400- 0000-533- 71-04 $442,750 $442,750 $455,000 2.8% KEY GOV'T FIN SERIES 2021 400- 0000-533- 71-05 $41,000 N/A SRF LOAN-DW160710 400- 0000-533- 71-09 $37,853 $37,853 $0 -100% Total Debt Service:$480,603 $480,603 $496,000 3.2% Total Not Defined:$1,126,065 $971,936 $1,062,175 -5.7% Production Personnel Services NameName Account IDAccount ID FY2021 Budget FY2021 Budget FY2021 Actuals FY2021 Actuals FY2022 Budgeted FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) FY2021 Budget vs. FY2022 Budgeted (% Change) NotesNotes City of Atl antic Beach | Budget Book 2022 Page 232 SALARIES 400-5502- 533-12-00 $166,702 $157,928 $181,937 9.1% Salary adjustment latter part of FY21 to 3 employees OVERTIME 400-5502- 533-14-00 $10,000 $7,421 $10,000 0% SPECIAL PAY 400-5502- 533-15-00 $3,082 $1,560 $3,082 0% F.I.C.A.400-5502- 533-21-00 $9,959 $12,641 $14,919 49.8% BENEFIT GROUP-GENERAL 400-5502- 533-22-04 $13,342 $6,804 $5,968 -55.3% 401 GENL DEF CONTR MATCH 400-5502- 533-22-05 $1,582 $2,680 $1,582 0% UNFUNDED LIABILITY-GEPP 400-5502- 533-22-08 $34,589 $13,545 $16,030 -53.7% HEALTH 400-5502- 533-23-01 $28,870 $22,526 $29,503 2.2% LIFE 400-5502- 533-23-02 $241 $328 $241 0% WORKERS' COMPENSATION 400-5502- 533-24-00 $4,459 $2,955 $4,459 0% Total Personnel Services:$272,826 $228,388 $267,721 -1.9% Operating Expenses PROFESSIONAL SERVICES 400-5502- 533-31-00 $81,000 $24,095 $81,000 0% OTHER CONTRACTUAL SERVS.400-5502- 533-34-00 $161,433 $127,558 $161,433 0% TRAVEL AND PER DIEM 400-5502- 533-40-00 $3,000 $514 $3,000 0% COMMUNICATIONS 400-5502- 533-41-00 $4,750 $2,938 $4,750 0% TRANSP.,POSTAGE,MESSENGR.400-5502- 533-42-00 $200 $11 $200 0% UTILITIES 400-5502- 533-43-00 $98,000 $69,969 $98,000 0% CITY PROVIDED 400-5502- 533-43-01 $11,000 $6,802 $11,000 0% RENTALS & LEASES 400-5502- 533-44-00 $400 $400 0% REPAIR & MAINTENANCE 400-5502- 533-46-00 $78,500 $29,787 $78,500 0% FIRST VEHICLES/EQUIPMENT 400-5502- 533-46-01 $7,000 $4,093 $7,000 0% PRINTING AND PUBLISHING 400-5502- 533-47-00 $2,600 $305 $2,600 0% OTHER CURRENT CHARGES 400-5502- 533-49-00 $5,500 $4,721 $5,500 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 233 OFFICE SUPPLIES 400-5502- 533-51-00 $2,000 $981 $2,000 0% OPERATING SUPPLIES 400-5502- 533-52-00 $52,750 $40,391 $54,450 3.2% Added $1,700 for computer equipment that was in capital outlay. GASOLINE 400-5502- 533-52-01 $2,000 $1,263 $2,000 0% DIESEL 400-5502- 533-52-02 $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS 400-5502- 533-54-00 $2,925 $1,700 $2,925 0% TRAINING 400-5502- 533-55-00 $8,000 -$418 $8,000 0% Total Operating Expenses:$523,558 $314,709 $525,258 0.3% Capital Outlay INFRASTRUCTURE 400-5502- 533-63-00 $26,425 $174,425 $2,065,000 7,714.6% MACHINERY AND EQUIPMENT 400-5502- 533-64-00 $63,740 $28,775 $63,740 0%carry over remaining balance MOTOR VEHICLES 400-5502- 533-64-01 $6,760 $6,756 $30,000 343.8% COMPUTER EQUIPMENT 400-5502- 533-64-02 $1,700 $867 $0 -100%Removed, not capital Total Capital Outlay:$98,625 $210,823 $2,158,740 2,088.8% Total Production:$895,009 $753,919 $2,951,719 229.8% Distribution Personnel Services SALARIES 400- 5504-533- 12-00 $277,804 $235,956 $286,139 3% OVERTIME 400- 5504-533- 14-00 $30,000 $16,480 $30,000 0% SPECIAL PAY 400- 5504-533- 15-00 $9,752 $8,929 $9,752 0% F.I.C.A. 400- 5504-533- 21-00 $24,294 $19,598 $24,931 2.6% BENEFIT GROUP-GENERAL 400- 5504-533- 22-04 $37,540 $24,954 $26,856 -28.5% 401 GENL DEF CONTR MATCH 400- 5504-533- 22-05 $3,614 $5,211 $3,614 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 234 UNFUNDED LIABILITY-GEPP 400- 5504-533- 22-08 $97,793 $60,948 $72,134 -26.2% HEALTH 400- 5504-533- 23-01 $69,621 $64,979 $83,288 19.6% LIFE 400- 5504-533- 23-02 $487 $643 $800 64.3% WORKERS' COMPENSATION 400- 5504-533- 24-00 $6,996 $5,336 $6,996 0% Total Personnel Services:$557,901 $443,034 $544,510 -2.4% Operating Expenses PROFESSIONAL SERVICES 400- 5504-533- 31-00 $29,445 $23,942 $29,445 0% Increase is due to anticipated engineering consultant fees OTHER CONTRACTUAL SERVS. 400- 5504-533- 34-00 $215,355 $77,726 $215,355 0% TRAVEL AND PER DIEM 400- 5504-533- 40-00 $1,200 $1,177 $3,000 150% COMMUNICATIONS 400- 5504-533- 41-00 $3,400 $5,031 $3,400 0% TRANSP.,POSTAGE,MESSENGR. 400- 5504-533- 42-00 $100 $16 $100 0% UTILITIES 400- 5504-533- 43-00 $2,200 $1,110 $2,200 0% RENTALS & LEASES 400- 5504-533- 44-00 $2,000 $2,130 $2,000 0% REPAIR & MAINTENANCE 400- 5504-533- 46-00 $17,950 $7,284 $17,950 0% FIRST VEHICLES/EQUIPMENT 400- 5504-533- 46-01 $24,200 $18,736 $24,200 0% PRINTING AND PUBLISHING 400- 5504-533- 47-00 $1,500 $126 $1,500 0% OFFICE SUPPLIES 400- 5504-533- 51-00 $1,000 $572 $1,000 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 235 OPERATING SUPPLIES 400- 5504-533- 52-00 $130,555 $137,063 $133,955 2.6% Increase was due to us having to do budget mods this past year; moved $3,400 from computer equipment capital outlay. Not Capital GASOLINE 400- 5504-533- 52-01 $10,000 $9,815 $10,000 0% DIESEL 400- 5504-533- 52-02 $1,250 $134 $1,250 0% BOOK,SUBSCRIP,MEMBERSHIPS 400- 5504-533- 54-00 $1,000 $190 $1,000 0% TRAINING 400- 5504-533- 55-00 $4,000 $1,417 $4,000 0% Total Operating Expenses:$445,155 $286,468 $450,355 1.2% Capital Outlay INFRASTRUCTURE 400- 5504-533- 63-00 $965,000 $1,091,000 13.1% would like to role this amount over to next years budget MACHINERY AND EQUIPMENT 400- 5504-533- 64-00 $45,000 $39,246 $0 -100%one double diaphragm pump MOTOR VEHICLES 400- 5504-533- 64-01 $50,534 $50,534 $70,000 38.5% COMPUTER EQUIPMENT 400- 5504-533- 64-02 $3,400 $2,314 $0 -100%Moved to operating, not capital Total Capital Outlay:$1,063,934 $92,094 $1,161,000 9.1% Total Distribution:$2,066,990 $821,596 $2,155,865 4.3% Total Water Utility Services:$4,088,064 $2,547,452 $6,169,759 50.9% Sewer Services Not Def ined Operating Expenses INSURANCE 410- 0000-535- 45-00 $141,153 $142,049 $159,503 13% CITY MANAGER 410- 0000-535- 56-01 $66,273 $49,707 $60,747 -8.3% FINANCE AND ADMIN 410- 0000-535- 56-02 $327,658 $245,745 $284,929 -13% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 236 PUBLIC WORKS ADMIN 410- 0000-535- 56-03 $120,784 $90,585 $70,305 -41.8% HUMAN RESOURCES 410- 0000-535- 56-05 $25,439 $19,080 $26,089 2.6% INFORMATION TECHNOLOGY 410- 0000-535- 56-06 $89,675 $67,257 $75,169 -16.2% FACILITIES MAINTENANCE 410- 0000-535- 56-07 $69,152 $51,867 $91,364 32.1% Total Operating Expenses:$840,134 $666,290 $768,106 -8.6% Debt Service TD BANK-URB SERIES 2014 410- 0000-535- 71-04 $657,800 $657,800 $676,000 2.8% KEY GOVT FIN SERIES 2021 410- 0000-535- 71-05 $396,000 N/A SRF LOAN-WW160700 410- 0000-535- 71-10 $355,022 $355,022 $0 -100% Total Debt Service:$1,012,822 $1,012,822 $1,072,000 5.8% Total Not Defined:$1,852,956 $1,679,112 $1,840,106 -0.7% Collection/Transmission Personnel Services SALARIES 410-5506- 535-12-00 $179,212 $144,376 $184,589 3% OVERTIME 410-5506- 535-14-00 $10,000 $8,527 $10,000 0% SPECIAL PAY 410-5506- 535-15-00 $3,251 $5,553 $3,251 0% F.I.C.A.410-5506- 535-21-00 $13,959 $11,948 $15,135 8.4% BENEFIT GROUP-GENERAL 410-5506- 535-22-04 $23,713 $14,586 $14,920 -37.1% 401 GENL DEF CONTR MATCH 410-5506- 535-22-05 $566 $461 $566 0% UNFUNDED LIABILITY-GEPP 410-5506- 535-22-08 $61,677 $33,858 $40,074 -35% HEALTH 410-5506- 535-23-01 $23,283 $22,983 $29,342 26% LIFE 410-5506- 535-23-02 $409 $319 $409 0% WORKERS' COMPENSATION 410-5506- 535-24-00 $5,611 $2,585 $5,611 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 237 Total Personnel Services:$321,681 $245,197 $303,897 -5.5% Operating Expenses PROFESSIONAL SERVICES 410-5506- 535-31-00 $71,013 $48,163 $71,013 0% OTHER CONTRACTUAL SERVICE 410-5506- 535-34-00 $211,600 $160,348 $226,600 7.1% 7/20/21 added money to budget from CIP for ventilation of blower building TRAVEL AND PER DIEM 410-5506- 535-40-00 $2,000 $1,895 $3,500 75% COMMUNICATIONS 410-5506- 535-41-00 $2,500 $2,945 $2,500 0% TRANSP.,POSTAGE,MESSENGER 410-5506- 535-42-00 $50 $8 $50 0% UTILITIES 410-5506- 535-43-00 $55,000 $41,323 $55,000 0% CITY PROVIDED 410-5506- 535-43-01 $12,000 $8,782 $12,000 0% RENTALS & LEASES 410-5506- 535-44-00 $500 $263 $500 0% REPAIR & MAINTENANCE 410-5506- 535-46-00 $477,734 $57,505 $477,734 0% Melissa , we would like to carry over 200,000 of this years budget due to us not being able to get the ductile iron pipe replaced at several lift stations FIRST VEHICLES/EQUIPMENT 410-5506- 535-46-01 $15,000 $17,692 $15,000 0% due to having to do budget mods during the year, this account needs to be 25,000 PRINTING & PUBLISHING 410-5506- 535-47-00 $800 $800 0% OPERATING SUPPLIES 410-5506- 535-52-00 $44,000 $22,418 $45,700 3.9% GASOLINE 410-5506- 535-52-01 $1,000 $1,236 $1,000 0% DIESEL 410-5506- 535-52-02 $3,000 $780 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 410-5506- 535-54-00 $750 $750 0% TRAINING 410-5506- 535-55-00 $2,000 $147 $2,000 0% Total Operating Expenses:$898,947 $363,505 $917,147 2% Capital Outlay Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 238 INFRASTRUCTURE 410-5506- 535-63-00 $864,260 $51,127 $1,055,000 22.1% We would like to carry over the balance to next year. 7/20/21 added projects to budget. replacement of clay service lines for Selva Marina, Oak Harbor and Park Terrace MACHINERY & EQUIPMENT 410-5506- 535-64-00 $131,637 $131,381 $180,000 36.7% COMPUTER EQUIPMENT 410-5506- 535-64-02 $1,700 $0 -100%Moved $1,700 to Operating. Total Capital Outlay:$997,597 $182,508 $1,235,000 23.8% Total Collection/Transmission:$2,218,225 $791,210 $2,456,044 10.7% Sewer Treatment Personnel Services SALARIES 410-5508- 535-12-00 $543,466 $418,912 $559,770 3% OVERTIME 410-5508- 535-14-00 $18,000 $25,513 $18,000 0% SPECIAL PAY 410-5508- 535-15-00 $9,835 $11,864 $9,835 0% F.I.C.A.410-5508- 535-21-00 $47,694 $34,174 $47,694 0% BENEFIT GROUP-GENERAL 410-5508- 535-22-04 $61,738 $43,098 $48,022 -22.2% 401 GENL DEF CONTR MATCH 410-5508- 535-22-05 $4,014 $3,701 $4,014 0% UNFUNDED LIABILITY-GEPP 410-5508- 535-22-08 $160,988 $108,351 $128,237 -20.3% HEALTH 410-5508- 535-23-01 $101,295 $82,779 $106,631 5.3% LIFE 410-5508- 535-23-02 $1,120 $828 $1,120 0% WORKERS' COMPENSATION 410-5508- 535-24-00 $47,045 $16,423 $28,000 -40.5% Total Personnel Services:$995,195 $745,643 $951,323 -4.4% Operating Expenses PROFESSIONAL SERVICES 410-5508- 535-31-00 $136,873 $24,654 $136,873 0% OTHER CONTRACTUAL SERVICE 410-5508- 535-34-00 $247,184 $128,519 $247,184 0% TRAVEL AND PER DIEM 410-5508- 535-40-00 $500 $35 $500 0% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 239 COMMUNICATIONS 410-5508- 535-41-00 $3,320 $3,186 $3,320 0% TRANSP.,POSTAGE,MESSENGER 410-5508- 535-42-00 $500 $13 $500 0% UTILITIES 410-5508- 535-43-00 $192,000 $111,563 $192,000 0% CITY PROVIDED 410-5508- 535-43-01 $20,000 $21,953 $20,000 0% RENTALS & LEASES 410-5508- 535-44-00 $1,000 $656 $1,000 0% REPAIR & MAINTENANCE 410-5508- 535-46-00 $199,300 $132,043 $199,300 0% FIRST VEHICLES/EQUIPMENT 410-5508- 535-46-01 $11,000 $13,764 $11,000 0% PRINTING & PUBLISHING 410-5508- 535-47-00 $500 $121 $500 0% OTHER CURRENT CHARGES 410-5508- 535-49-00 $7,600 $6,250 $7,600 0% OFFICE SUPPLIES 410-5508- 535-51-00 $1,000 $151 $1,000 0% OPERATING SUPPLIES 410-5508- 535-52-00 $161,778 $141,877 $163,478 1.1% GASOLINE 410-5508- 535-52-01 $3,500 $2,239 $3,500 0% DIESEL 410-5508- 535-52-02 $10,000 $5,329 $10,000 0% BOOK,SUBSCRIP,MEMBERSHIPS 410-5508- 535-54-00 $2,000 $225 $2,000 0% TRAINING 410-5508- 535-55-00 $6,500 $1,221 $6,500 0% Increase is due to new Renewal period for CEU's for Operators Total Operating Expenses:$1,004,555 $593,797 $1,006,255 0.2% Capital Outlay INFRASTRUCTURE 410-5508- 535-63-00 $1,006,270 $199,943 $990,227 -1.6% Carry over existing balance due to not able to get projects done in 2021 MACHINERY & EQUIPMENT 410-5508- 535-64-00 $36,000 $5,117 $0 -100% Carry over existing balance and add 50,000 for roof replacements for blower building and office COMPUTER EQUIPMENT 410-5508- 535-64-02 $1,700 $0 -100% Moved $1700 computer equipment to operating. Total Capital Outlay:$1,043,970 $205,059 $990,227 -5.1% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes City of Atl antic Beach | Budget Book 2022 Page 240 Total Sewer Treatment:$3,043,720 $1,544,500 $2,947,805 -3.2% Total Sewer Services:$7,114,901 $4,014,822 $7,243,955 1.8% Total Physical Environment:$11,202,965 $6,562,274 $13,413,714 19.7% Total Expenditures:$11,202,965 $6,562,274 $13,413,714 19.7% Name Account ID FY2021 Budget FY2021 Actuals FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Notes Expenditures by Expense Type Budgeted Expenditures by Expense Type CCaappiittaall OOuuttllaayy ((4411..33%%)) Capital Outlay (41.3%) OOppeerraattiinngg EExxppeennsseess ((3311..66%%)) Operating Expenses (31.6%) PPeerrssoonnnneell SSeerrvviicceess ((1155..44%%)) Personnel Services (15.4%) DDeebbtt SSeerrvviiccee ((1111..77%%)) Debt Service (11.7%) City of Atl antic Beach | Budget Book 2022 Page 241 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Debt Service Personnel Services Operating Expenses Capital Outlay F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 2 4 6 8 10 12 14 16 Expense Objects Personnel Services Physical Environment SALARIES $153,336 $134,201 $189,513 $181,937 9.1% OVERTIME $9,550 $4,965 $8,906 $10,000 0% SPECIAL PAY $4,451 $4,576 $1,872 $3,082 0% COMPENSATED ANNUAL LEAVE $3,287 -$12,543 $0 $0 0% F.I.C.A.$12,276 $10,620 $15,169 $14,919 49.8% BENEFIT GROUP-GENERAL $24,424 $21,008 $8,165 $5,968 -55.3% 401 GENL DEF CONTR MATCH $793 $3,216 $1,582 0% UNFUNDED LIABILITY-GEPP -$177,237 $27,140 $16,254 $16,030 -53.7% HEALTH $22,659 $20,332 $27,031 $29,503 2.2% LIFE $271 $268 $394 $241 0% WORKERS' COMPENSATION $2,455 $2,607 $3,545 $4,459 0% OTH POSTEMPLOY BENE(OPEB)-$2,929 $0 $0 0% SALARIES $235,649 $268,806 $283,147 $286,139 3% OVERTIME $30,394 $25,338 $19,776 $30,000 0% SPECIAL PAY $8,644 $12,678 $10,714 $9,752 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 242 COMPENSATED ANNUAL LEAVE $3,209 $10,307 $0 $0 0% F.I.C.A.$20,633 $22,622 $23,518 $24,931 2.6% BENEFIT GROUP-GENERAL $18,176 $15,630 $29,945 $26,856 -28.5% 401 GENL DEF CONTR MATCH $295 $3,168 $6,254 $3,614 0% UNFUNDED LIABILITY-GEPP $75,428 $71,801 $73,138 $72,134 -26.2% HEALTH $47,520 $59,799 $77,974 $83,288 19.6% LIFE $557 $667 $771 $800 64.3% WORKERS' COMPENSATION $6,799 $6,200 $6,404 $6,996 0% SALARIES $183,446 $176,837 $173,251 $184,589 3% OVERTIME $9,609 $7,504 $10,232 $10,000 0% SPECIAL PAY $8,322 $6,746 $6,664 $3,251 0% COMPENSATED ANNUAL LEAVE -$138 $5,667 $0 $0 0% F.I.C.A.$14,620 $14,087 $14,338 $15,135 8.4% BENEFIT GROUP-GENERAL $21,772 $18,731 $17,503 $14,920 -37.1% 401 GENL DEF CONTR MATCH $259 $552 $553 $566 0% UNFUNDED LIABILITY-GEPP $35,867 $34,142 $40,630 $40,074 -35% HEALTH $35,324 $28,724 $27,580 $29,342 26% LIFE $379 $377 $382 $409 0% WORKERS' COMPENSATION $4,265 $3,331 $3,103 $5,611 0% OTH POSTEMPLOY BENE(OPEB)-$3,132 $0 $0 0% SALARIES $471,995 $512,853 $502,694 $559,770 3% OVERTIME $23,213 $35,311 $30,616 $18,000 0% SPECIAL PAY $24,372 $20,911 $14,236 $9,835 0% COMPENSATED ANNUAL LEAVE $2,206 $48,835 $0 $0 0% F.I.C.A.$37,723 $41,208 $41,009 $47,694 0% BENEFIT GROUP-GENERAL $55,339 $47,606 $51,718 $48,022 -22.2% 401 GENL DEF CONTR MATCH $2,388 $3,301 $4,442 $4,014 0% UNFUNDED LIABILITY-GEPP $255,775 $243,474 $130,021 $128,237 -20.3% HEALTH $88,164 $95,001 $99,335 $106,631 5.3% LIFE $884 $970 $993 $1,120 0% WORKERS' COMPENSATION $21,716 $24,772 $19,707 $28,000 -40.5% Total Physical Environment:$1,794,216 $2,081,924 $1,994,714 $2,067,451 -3.7% Total Personnel Services:$1,794,216 $2,081,924 $1,994,714 $2,067,451 -3.7% Operating Expenses Physical Environment COLLECTN AGENCY COMMISSIN $2,620 $1,741 $882 $2,000 0% INSURANCE $49,904 $48,908 $62,347 $66,216 13% CITY MANAGER $34,935 $34,935 $46,164 $37,523 -18.7% FINANCE AND ADMIN $295,448 $386,843 $322,632 $288,381 -10.6% PUBLIC WORKS ADMIN $92,853 $92,853 $120,780 $70,305 -41.8% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 243 HUMAN RESOURCES $11,639 $11,639 $12,084 $12,391 2.6% INFORMATION TECHNOLOGY $44,687 $70,381 $42,588 $35,701 -16.2% FACILITIES MAINTENANCE $29,093 $45,773 $40,608 $53,658 32.1% BUILDING-PURCHASED $1,296 $1,296 $0 $0 0% BUILDING-CONTRIBUTED $1,820 $1,820 $0 $0 0% IMPR OTHER THAN BLD-PURCH $518,263 $514,549 $0 $0 0% IMP OTHER THAN BL-CONTRIB $84,297 $83,105 $0 $0 0% MACHINERY & EQUIPMENT $35,426 $34,765 $0 $0 0% MOTOR VEHICLES $26,530 $26,455 $0 $0 0% COMPUTER EQUIPMENT $984 $328 $0 $0 0% PROFESSIONAL SERVICES $38,796 $2,550 $28,914 $81,000 0% OTHER CONTRACTUAL SERVS.$114,859 $69,155 $153,069 $161,433 0% TRAVEL AND PER DIEM $429 $467 $617 $3,000 0% COMMUNICATIONS $2,064 $3,364 $3,526 $4,750 0% TRANSP.,POSTAGE,MESSENGR.$68 $14 $200 0% UTILITIES $96,834 $98,975 $83,963 $98,000 0% CITY PROVIDED $10,084 $8,685 $8,162 $11,000 0% RENTALS & LEASES $42 $0 $400 0% REPAIR & MAINTENANCE $50,687 $33,037 $35,744 $78,500 0% FIRST VEHICLES/EQUIPMENT $13,925 $16,724 $4,912 $7,000 0% PRINTING AND PUBLISHING $85 $265 $366 $2,600 0% OTHER CURRENT CHARGES $5,000 $4,000 $5,665 $5,500 0% OFFICE SUPPLIES $1,475 $1,008 $1,177 $2,000 0% OPERATING SUPPLIES $45,036 $45,160 $48,469 $54,450 3.2% GASOLINE $2,805 $3,119 $1,516 $2,000 0% DIESEL $895 $0 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,502 $1,389 $2,040 $2,925 0% TRAINING $4,864 $4,726 -$501 $8,000 0% PROFESSIONAL SERVICES $2,258 $10,776 $28,731 $29,445 0% OTHER CONTRACTUAL SERVS.$102,295 $61,856 $93,271 $215,355 0% TRAVEL AND PER DIEM $1,456 $3,254 $1,412 $3,000 150% COMMUNICATIONS $4,170 $6,857 $6,037 $3,400 0% TRANSP.,POSTAGE,MESSENGR.$19 $100 0% UTILITIES $1,688 $1,632 $1,332 $2,200 0% RENTALS & LEASES $1,656 $1,854 $2,556 $2,000 0% REPAIR & MAINTENANCE $6,426 $3,114 $8,741 $17,950 0% FIRST VEHICLES/EQUIPMENT $25,829 $26,589 $22,484 $24,200 0% PRINTING AND PUBLISHING $80 $151 $1,500 0% OFFICE SUPPLIES $559 $575 $686 $1,000 0% OPERATING SUPPLIES $213,113 $230,186 $164,476 $133,955 2.6% GASOLINE $12,305 $10,100 $11,778 $10,000 0% DIESEL $308 $505 $161 $1,250 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 244 BOOK,SUBSCRIP,MEMBERSHIPS $415 $185 $228 $1,000 0% TRAINING $506 $1,455 $1,701 $4,000 0% INSURANCE $138,148 $134,706 $142,049 $159,503 13% CITY MANAGER $63,251 $63,251 $66,276 $60,747 -8.3% FINANCE AND ADMIN $300,558 $300,558 $327,660 $284,929 -13% PUBLIC WORKS ADMIN $92,853 $92,853 $120,780 $70,305 -41.8% HUMAN RESOURCES $24,506 $24,506 $25,440 $26,089 2.6% INFORMATION TECHNOLOGY $94,091 $119,785 $89,676 $75,169 -16.2% FACILITIES MAINTENANCE $49,537 $77,937 $69,156 $91,364 32.1% BUILDING-PURCHASED $5,326 $5,326 $0 $0 0% IMPR OTHER THAN BLD-PURCH $1,019,755 $1,001,734 $0 $0 0% IMP OTHER THAN BL-CONTRIB $119,816 $119,816 $0 $0 0% MACHINERY & EQUIPMENT $72,535 $79,963 $0 $0 0% MOTOR VEHICLES $29,403 $29,403 $0 $0 0% COMPUTER EQUIPMENT $179 $179 $0 $0 0% LAND IMPROVEMENTS $633 $633 $0 $0 0% PROFESSIONAL SERVICES $4,231 $11,058 $57,795 $71,013 0% OTHER CONTRACTUAL SERVICE $176,184 $81,553 $192,417 $226,600 7.1% TRAVEL AND PER DIEM $1,768 $1,879 $2,274 $3,500 75% COMMUNICATIONS $3,871 $3,894 $3,535 $2,500 0% TRANSP.,POSTAGE,MESSENGER $75 $33 $10 $50 0% UTILITIES $50,048 $53,469 $49,587 $55,000 0% CITY PROVIDED $9,710 $10,580 $10,539 $12,000 0% RENTALS & LEASES $10,627 $343 $316 $500 0% REPAIR & MAINTENANCE $25,910 $31,152 $69,006 $477,734 0% FIRST VEHICLES/EQUIPMENT $34,449 $19,641 $21,230 $15,000 0% PRINTING & PUBLISHING $177 $0 $800 0% OPERATING SUPPLIES $35,625 $33,890 $26,902 $45,700 3.9% GASOLINE $884 $1,347 $1,483 $1,000 0% DIESEL $3,024 $3,413 $936 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $100 $0 $750 0% TRAINING $75 $317 $177 $2,000 0% PROFESSIONAL SERVICES $20,121 $41,649 $29,584 $136,873 0% OTHER CONTRACTUAL SERVICE $184,617 $96,547 $154,222 $247,184 0% TRAVEL AND PER DIEM $74 $364 $42 $500 0% COMMUNICATIONS $4,148 $3,813 $3,823 $3,320 0% TRANSP.,POSTAGE,MESSENGER $196 $213 $15 $500 0% UTILITIES $158,450 $151,984 $133,875 $192,000 0% CITY PROVIDED $25,716 $26,122 $26,344 $20,000 0% RENTALS & LEASES $906 $958 $787 $1,000 0% REPAIR & MAINTENANCE $71,073 $44,949 $158,451 $199,300 0% FIRST VEHICLES/EQUIPMENT $13,831 $13,950 $16,516 $11,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 245 PRINTING & PUBLISHING $746 $145 $500 0% OTHER CURRENT CHARGES $11,250 $6,250 $7,500 $7,600 0% OFFICE SUPPLIES $477 $239 $181 $1,000 0% OPERATING SUPPLIES $123,440 $150,912 $170,253 $163,478 1.1% GASOLINE $4,029 $2,982 $2,687 $3,500 0% DIESEL $14,221 $10,396 $6,395 $10,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,654 $922 $270 $2,000 0% TRAINING $2,235 $1,135 $1,465 $6,500 0% Total Physical Environment:$4,996,775 $4,863,625 $3,359,299 $4,233,296 -2.9% Total Operating Expenses:$4,996,775 $4,863,625 $3,359,299 $4,233,296 -2.9% Capital Outlay Physical Environment INFRASTRUCTURE $41,476 $209,310 $2,065,000 7,714.6% PU2110 WTP#1 Upgrades Carryover $1,400,000 Well#3 @ WTP2 & 3 - Acid Cleaning & Casing Repair $180,000 WTP#1 Replace 2 Aerator Houses $60,000 WTP#2 Replace 1 Aerator House $30,000 WTP#2 Modernization - Design & Engineering $175,000 WTP#2 Clean & Paint GST $90,000 Retrofit High Priority Wells Vulnerable to Flooding $20,000 WTP#4 Decommission $100,000 Completion of 4 Log Virus Inactivity $10,000 MACHINERY AND EQUIPMENT $23,555 $34,530 $63,740 0% Replace Flow Meters @ Wells -Carryover $63,740 MOTOR VEHICLES $8,107 $30,000 343.8% new truck- replace truck $30,000 COMPUTER EQUIPMENT $1,040 $0 -100% INFRASTRUCTURE $0 $1,091,000 13.1% PU2101 Carryover Mayport Rd. Crossing @ A1A $150,000 PU2101 Carryover Construct 110 LF of 12" PVC from Mariner's Village to 16" WM on Mayport Rd $100,000 Service Line & Valve Replacements (Various)$100,000 Construct 850 LF or 12" PVC WM Ocean Walk 10" WM to Sherry Dr Cutoff $128,000 Construct 1,850 LF of 12" PVC WM Sherry Dr Cutoff to Pioneer Dr $278,000 Construct 1,300 LF of 12" PVC WM Pioneer Dr to Wonderwood DR $195,000 Tie in JEA 20" WM to existing @ Renault & Sherry Dr, Install 2 Isolation valves on 20" WM $100,000 Cavalla-Install New Long Side Service Connections $40,000 Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 246 MACHINERY AND EQUIPMENT $27,685 $47,095 $0 -100% MOTOR VEHICLES $24,979 $60,641 $70,000 38.5% replace one distribution utility truck due to # of hours on motor $40,000 replace P-29 truck due to year and shape $30,000 COMPUTER EQUIPMENT $2,777 $0 -100% INFRASTRUCTURE $392,559 $68,478 $61,352 $1,055,000 22.1% PU2104 Carryover-Selva Marina LS Forcemain Extension $170,000 PU2103 Carryover-Puckett Creek FM Crossing @ Oak Harbor Baptist $110,000 LS Influent Line Replacement (3 LS)$300,000 Replacement of Clay Service Lines for Selva Marina, Oak Harbor and Park Terrace Services $200,000 Retrofit 14 High Priority LS Vulnerable to Flooding $275,000 MACHINERY & EQUIPMENT $41,273 $157,658 $180,000 36.7% Odor control for Buccaneer lift station $100,000 Odor control for Selva Marina $80,000 INFRASTRUCTURE $15,026 $217,983 $990,227 -1.6% PU2109 Carryover Outfall D-001 Repair-WWTP to Outfall $325,227 Replace Digester Catwalk $200,000 Upsize Headworks line to influent basin $350,000 SB64 Compliance-Engineering Study to determine options for removing river discharge $100,000 Improve Ventilation at Blower Buildings $15,000 MACHINERY & EQUIPMENT $40,145 $10,875 $6,140 $0 -100% MOTOR VEHICLES $18,570 $0 $0 0% Total Physical Environment:$583,792 $338,811 $588,650 $5,544,967 73.1% Total Capital Outlay:$583,792 $338,811 $588,650 $5,544,967 73.1% Debt Service Physical Environment TD BANK-URB SERIES 2014 $425,250 $434,000 $442,750 $455,000 2.8% KEY GOV'T FIN SERIES 2021 $0 $41,000 N/A SRF LOAN-DW160710 $35,869 $36,848 $37,853 $0 -100% TD BANK-URB SERIES 2014 $631,800 $644,800 $657,800 $676,000 2.8% KEY GOVT FIN SERIES 2021 $0 $396,000 N/A SRF LOAN-WW160700 $333,575 $344,131 $355,022 $0 -100% Total Physical Environment:$1,426,494 $1,459,779 $1,493,425 $1,568,000 5% Total Debt Service:$1,426,494 $1,459,779 $1,493,425 $1,568,000 5% Total Expense Objects:$8,801,277 $8,744,139 $7,436,088 $13,413,714 19.7% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 247 Building Department Dan Arlington Building Off icial Building Department Purpose: The Building Department is responsible for the administration and enforcement of the Florida Building Code and local regulations relating to building construction. The Building Department coordinates the permitting requirements of other departments and agencies; issues building permits and certificates of occupancy; and maintains records of building construction in the City, building codes, contractor licensing, and floodplain maintenance. The Building Official also serves as the Floodplain Manager and Community Rating System (CRS) Coordinator. Key Objectives: To serve the public by ensuring that the health, safety, and welfare of citizens are protected by enforcing the provisions of the various codes adopted by the Federal, State, and City governments. To educate builders and property owners about building codes, the reasons for them, and their importance in maintaining public safety. Workload Data: The Building Department is responsible for enforcing the provisions of Federal, State, and City Codes, including the Florida Building, Residential, Mechanical, Plumbing, Fuel Gas, Existing Building, and Energy Codes; National Electric Code (NEC); International Property Maintenance Code (IPMC); Florida Fire Prevention Code; FEMA and National Flood Insurance Program (NFIP) regulations, Atlantic Beach Land Development Regulations; and Code required referenced standards. The Building Department Staff includes the Building Official, two Building Inspectors, the Operations Manager, and two Permit Technicians. The Building Off icial has administrative duties and conducts plan reviews and building inspections, and holds the three State licenses required for those duties. The Senior Building Inspector conducts plan reviews and building inspections, and holds the two State licenses required for those duties. The Residential Building Inspector conducts residential building inspections, and holds that State license. The Operations Manager supervises the f ront counter, is an ICC Certif ied Permit Technician, and serves as the Administrator of the Community Development software system. The Senior Permit Technician (Level 3) receives, processes, and distributes permit documents, maintains records, notarizes documents, and is an ICC Certif ied Permit Technician. The Permit Technician (Level 1) also processes permit documents, maintains records, does other administrative duties in the Department, and serves as the City Receptionist. Expenditures Summary $575,629 -$7,287 (-1.25% vs. prior year) City of Atl antic Beach | Budget Book 2022 Page 248 Building Department Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 250k 500k 750k 1,000k 1,250k 1,500k 1,750k Expenditures by Expense Type Budgeted Expenditures by Expense Type PPeerrssoonnnneell SSeerrvviicceess ((8800..66%%)) Personnel Services (80.6%) OOppeerraattiinngg EExxppeennsseess ((1177..88%%)) Operating Expenses (17.8%) CCaappiittaall OOuuttllaayy ((11..66%%)) Capital Outlay (1.6%) City of Atl antic Beach | Budget Book 2022 Page 249 Budgeted and Historical Expenditures by Expense Type M i l l i o n s Capital Outlay Operating Expenses Personnel Services F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.2 0.4 0.6 0.8 1 1.2 Expense Objects Personnel Services $410,445 $445,429 $437,115 $463,920 2% Operating Expenses $140,057 $122,529 $86,631 $102,709 -13.6% Capital Outlay $8,126 $78,925 $3,450 $9,000 0% Total Expense Objects:$558,628 $646,883 $527,196 $575,629 -1.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 250 Pension Expenditures Summary $2,202,260 $149,176 (7.27% vs. prior year) Pension Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k City of Atl antic Beach | Budget Book 2022 Page 251 Expenditures by Fund 2022 Expenditures by Fund PPeennssiioonn TTrruusstt FFdd--GGeenneerraall ((6644..33%%)) Pension Trust Fd-General (64.3%) PPeennssiioonn TTrruusstt FFuunndd--PPoolliiccee ((3355..77%%)) Pension Trust Fund-Police (35.7%) Budgeted and Historical 2022 Expenditures by Fund M i l l i o n s Pension Trust Fund-Police Pension Trust Fd-General F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 Pension Trust Fund-Police Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 252 Operating Expenses SERVICE RETIRED PAY $579,609 $595,459 $595,459 $643,672 0% DISABILITY RETIRED PAY $118,331 $110,969 $74,159 $118,331 0% icma drop payout $326,218 $0 $0 0% MSSB drop payout $74,686 $0 $0 0% PENSION REFUNDS $44,934 $9,448 $28,330 $25,000 66.7% Total Operating Expenses:$1,143,777 $715,876 $697,948 $787,003 1.3% Total Pension Trust Fund-Police:$1,143,777 $715,876 $697,948 $787,003 1.3% Pension Trust Fd-General Operating Expenses SERVICE RETIRED PAY $1,059,683 $1,116,496 $1,143,386 $1,178,031 13.3% DISABILITY RETIRED PAY $46,859 $46,859 $46,859 $48,000 2.4% BENEFICIARY PAY $174,635 $166,197 $166,797 $174,226 0% DROP PAY-DB PLAN $45,985 $39,615 $0 0% PENSION REFUNDS $0 $15,000 0% Total Operating Expenses:$1,327,161 $1,329,553 $1,396,657 $1,415,257 10.9% Total Pension Trust Fd-General:$1,327,161 $1,329,553 $1,396,657 $1,415,257 10.9% Total:$2,470,938 $2,045,429 $2,094,605 $2,202,260 7.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) Expenditures by Function Budgeted Expenditures by Function PPeennssiioonn GGeenneerraall EEmmppllooyyeeeess ((6644..33%%)) Pension General Employees (64.3%) PPoolliiccee EEmmppllooyyeeeess ((3355..77%%)) Police Employees (35.7%) City of Atl antic Beach | Budget Book 2022 Page 253 Budgeted and Historical Expenditures by Function M i l l i o n s Police Employees Pension General Employees F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 0 0.5 1 1.5 2 2.5 3 Expenditures General Government Pension Benef its Police Employees Operating Expenses SERVICE RETIRED PAY $579,609 $595,459 $595,459 $643,672 0% DISABILITY RETIRED PAY $118,331 $110,969 $74,159 $118,331 0% icma drop payout $326,218 $0 $0 0% MSSB drop payout $74,686 $0 $0 0% PENSION REFUNDS $44,934 $9,448 $28,330 $25,000 66.7% Total Operating Expenses:$1,143,777 $715,876 $697,948 $787,003 1.3% Total Police Employees:$1,143,777 $715,876 $697,948 $787,003 1.3% Pension General Employees Operating Expenses SERVICE RETIRED PAY $1,059,683 $1,116,496 $1,143,386 $1,178,031 13.3% DISABILITY RETIRED PAY $46,859 $46,859 $46,859 $48,000 2.4% BENEFICIARY PAY $174,635 $166,197 $166,797 $174,226 0% DROP PAY-DB PLAN $45,985 $39,615 $0 0% PENSION REFUNDS $0 $15,000 0% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 254 Total Operating Expenses:$1,327,161 $1,329,553 $1,396,657 $1,415,257 10.9% Total Pension General Employees:$1,327,161 $1,329,553 $1,396,657 $1,415,257 10.9% Total Pension Benefits:$2,470,938 $2,045,429 $2,094,605 $2,202,260 7.3% Total General Government:$2,470,938 $2,045,429 $2,094,605 $2,202,260 7.3% Total Expenditures:$2,470,938 $2,045,429 $2,094,605 $2,202,260 7.3% Name FY2019 Actual FY2020 Actual FY2021 Projected FY2022 Budgeted FY2021 Budget vs. FY2022 Budgeted (% Change) City of Atl antic Beach | Budget Book 2022 Page 255 CAPITAL IMPROVEMENTS City of Atl antic Beach | Budget Book 2022 Page 256 FY 2022 Capital Projects by Fund City of Atl antic Beach | Budget Book 2022 Page 257 Fund Department Item Amount General Finance MICR Printer $ 6,000 Information Technology Computer Equipment 60,822 Building Maintenance Re-Roof City Hall & Chambers 200,000 (3) New A/C Units (Locations TBD)22,500 Public Safety (3) Patrol Vehicles (Replacements)171,000 (2) Patrol Vehicles (for new Officers)114,000 Detective Admin Vehicle 27,000 Lifeguards Grant match for new building 75,000 Dry Suits for Lifeguards 4,000 ATV for Lifeguards 20,000 Replace LG Radios 6,800 Public Works Genie Z-45 XC Articulating Boom Lift 90,000 (2) Hustler X-one 51" Zero Turn Mowers 16,000 Tilt Trailer for Excavator & Skid Steer 12,500 2021 1 Ton Chevy Double Cab 4x4 28,000 Park Maintenance 60" Zero Turn Mower for Ballfields 6,000 Air Compressor (80 Gal) for Russell Park 1,500 New Truck to replace #59 or #P3 28,000 New Polaris Ranger 1000 27,500 Total General Fund $ 916,622 Half Cent Sales Tax (Better Jax) Sidewalk-Ahern - East Coast to Ocean Blvd $ 160,000 Sidewalk-Seminole Rd to Country Club Ln 40,000 Carryover - Purchase of 0 Lily St.293,833 ROW Parking Pads w/Turf Blocks 50,000 Howell Park Turtle Bridge 30,000 Dutton Island Overlook Dock Repairs 20,000 Dutton Island Fishing Pier Structural Repair 80,000 Dutton Island Bridge Replacement 300,000 16th St. Beach Walkover 250,000 Total Half Cent Sales Tax $ 1,223,833 Capital Projects Fund Donner Rd. Improvements $ 2,759,669 Carryover-Community Security Cameras-3 locations $ 43,000 Carryover-Restroom Repair $ 62,564 Milling and Paving 325,000 George St. Parking Improvments & Splash Pad 371,500 Sidewalks-Throughout City as Needed 125,000 20th St. Dune Walkover Rehab (Carryover from FY21)184,635 Public Works Building Rehabilitation 950,000 Total Capital Projects Fund $ 4,821,368 Water Utility Fund PU2110 WTP#1 Upgrades Carryover $ 1,400,000 Well#3 @ WTP2 & 3 - Acid Cleaning & Casing Repair 180,000 WTP#1 Replace 2 Aerator Houses 60,000 WTP#2 Replace 1 Aerator House 30,000 WTP#2 Modernization - Design & Engineering 175,000 WTP#2 Clean & Paint GST 90,000 Retrofit High Priority Wells Vulnerable to Flooding 20,000 WTP#4 Decommission 100,000 Completion of 4 Log Virus Inactivity 10,000 Replace Flow Meters @ Wells -Carryover 63,740 new truck- replace truck 30,000 PU2101 Carryover Mayport Rd. Crossing @ A1A 150,000 City of Atl antic Beach | Budget Book 2022 Page 258 PU2101 Carryover Construct 110 LF of 12" PVC from Mariner's Village to 16" WM on Mayport Rd 100,000 Service Line & Valve Replacements (Various)100,000 Construct 850 LF or 12" PVC WM Ocean Walk 10" WM to Sherry Dr Cutoff 128,000 Construct 1,850 LF of 12" PVC WM Sherry Dr Cutoff to Pioneer Dr 278,000 Construct 1,300 LF of 12" PVC WM Pioneer Dr to Wonderwood DR 195,000 Tie in JEA 20" WM to existing @ Renault & Sherry Dr, Install 2 Isolation valves on 20" WM 100,000 Cavalla-Install New Long Side Service Connections 40,000 replace one distribution utility truck due to # of hours on motor 40,000 replace P-29 truck due to year and shape 30,000 Total Water Utility Fund $ 3,319,740 Sewer Utility Fund PU2104 Carryover-Selva Marina LS Forcemain Extension $ 170,000 PU2103 Carryover-Puckett Creek FM Crossing @ Oak Harbor Baptist 110,000 LS Influent Line Replacement (3 LS)300,000 Replacement of Clay Service Lines for Selva Marina, Oak Harbor and Park Terrace Services 200,000 Retrofit 14 High Priority LS Vulnerable to Flooding 275,000 Odor control for Buccaneer lift station 100,000 Odor control for Selva Marina 80,000 PU2109 Carryover Outfall D-001 Repair-WWTP to Outfall 325,227 Replace Digester Catwalk 200,000 Upsize Headworks line to influent basin 350,000 SB64 Compliance-Engineering Study to determine options for removing river discharge 100,000 Improve Ventilation at Blower Buildings 15,000 Total Sewer Utility Fund $ 2,225,227 Santiation Fund Clam Truck (Kenworth T370)$ 150,000 Stormwater Fund Easements $ 5,000 Re-Establish Seminole Ditch Bank 7,000 Creek Restoration Pilot Project 50,000 Dutton Island Rd Drainage Improvements 70,000 Carry Over Aquatic Gardens 2,365,938 Total Stormwater Fund $ 2,497,938 Building Code Enforcement Fund Computer Equipment $ 9,000 Total Capital Projects $ 15,163,728 City of Atl antic Beach | Budget Book 2022 Page 259 There are no submitted Capital Requests City of Atl antic Beach | Budget Book 2022 Page 260 There are no submitted Capital Requests City of Atl antic Beach | Budget Book 2022 Page 261 Public Works 10-Year Capital Improvement Plan A 10-year Capital Improvement Plan was developed during the preparation of the FY2022 Budget. It is organized not only by the Commission's set priorities, but also includes the Master Park Plan. The plan is attached as a f ile, as it is quite comprehensive. City of Atl antic Beach | Budget Book 2022 Page 262 Public Utilities 10-Year Capital Improvement Plan During the preparation of the Fiscal Year 2022, the Public Utilities Director and the City Engineer developed a 10-year Capital Improvements Plan for both Water and Sewer Utilities. The plan is attached as a f ile since it is comprehensive. City of Atl antic Beach | Budget Book 2022 Page 263 DEBT City of Atl antic Beach | Budget Book 2022 Page 264 Government-wide Debt Overview The f igure below reflects the debt service obligation for the Fiscal Year 2022. This encompasses three bond issues, and a capital lease. The bonds were issued for the purchase of Selva Preserve land, water and sewer utility and stormwater improvements, Buccaneer Wastewater Treatment Plant, Florida and Aquifer Improvements. The capital lease is for the VacCon Truck. During Fiscal Year 2021, bonds were issued to refund the previous bond issues for the Buccaneer Wastewater Treatment Plant, and the Florida Aquifer Improvements. $2,168,507 -$26,178 (-1.19% vs. 2021 year) Debt by Fund EEnntteerrpprriissee FFuunnddss ((9944..33%%)) Enterprise Funds (94.3%) DDeebbtt SSeerrvviiccee FFuunnddss ((55..77%%)) Debt Service Funds (5.7%) FY2021 FY2022 % Change All Funds Actual Actual Debt Service Funds $120,884 $123,133 1.9% Enterprise Funds $2,073,801 $2,045,374 -1.4% Total All Funds:$2,194,685 $2,168,507 -1.2% City of Atl antic Beach | Budget Book 2022 Page 265 Debt Service Funds F … F Y 2 0 2 1 F Y 2 0 2 3 F Y 2 0 2 5 F Y 2 0 2 7 F Y 2 0 2 9 F Y 2 0 3 1 F Y 2 0 3 3 FY2021 FY2022 % Change Debt Service Funds Actual Actual Debt Service Fund $120,884 $123,133 1.9% Total Debt Service Funds:$120,884 $123,133 1.9% Enterprise Funds F … F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 F Y 2 0 2 3 F Y 2 0 2 4 F Y 2 0 2 5 F Y 2 0 2 6 F Y 2 0 2 7 F Y 2 0 2 8 F Y 2 0 2 9 F Y 2 0 3 0 F Y 2 0 3 1 F Y 2 0 3 2 FY2021 FY2022 % Change Enterprise Funds Actual Actual Water Fund $553,282 $553,070 0% Sewer Fund $1,296,703 $1,267,823 -2.2% Storm Water Drainage Fund $223,816 $224,481 0.3% Total Enterprise Funds:$2,073,801 $2,045,374 -1.4% City of Atl antic Beach | Budget Book 2022 Page 266 Debt Snapshot $2,168,507 -$26,178 (-1.19% vs. 2021 year) Debt by Type 6666..66%% 66.6% 2244..44%% 24.4% 55..77%% 5.7% 33..44%% 3.4% TD Bank - URB Series 2014 Refunding Bond Series 2021 2018 Bond Series - Selva Preserve Vac-Con Truck Lease FY2021 FY2022 % Change Debt Actual Actual 2018 Bond Series - Selva Preserve $120,884 $123,133 1.9% TD Bank - URB Series 2014 $1,438,294 $1,443,412 0.4% SRF Loan WW160700 $511,953 $0 -100% SRF DW160710 $49,879 $0 -100% Refunding Bond Series 2021 $0 $528,287 0% Vac-Con Truck Lease $73,675 $73,675 0% Total Debt:$2,194,685 $2,168,507 -1.2% City of Atl antic Beach | Budget Book 2022 Page 267 2018 Bond Series - Selva Preserve F … F Y 2 0 2 1 F Y 2 0 2 3 F Y 2 0 2 5 F Y 2 0 2 7 F Y 2 0 2 9 F Y 2 0 3 1 F Y 2 0 3 3 FY2021 FY2022 % Change 2018 Bond Series - Selva Preserve Actual Actual Principal $75,000 $80,000 6.7% Interest $45,884 $43,133 -6% Total 2018 Bond Series - Selva Preserve:$120,884 $123,133 1.9% TD Bank - URB Series 2014 F Y 2 … F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 F Y 2 0 2 3 F Y 2 0 2 4 F Y 2 0 2 5 F Y 2 0 2 6 FY2021 FY2022 % Change TD Bank - URB Series 2014 Actual Actual Principal $1,265,000 $1,300,000 2.8% Interest October $94,016 $79,278 -15.7% Interest April $79,278 $64,133 -19.1% Total TD Bank - URB Series 2014:$1,438,294 $1,443,412 0.4% City of Atl antic Beach | Budget Book 2022 Page 268 Refunding Bond Series 2021 F Y … F Y 2 0 2 3 F Y 2 0 2 4 F Y 2 0 2 5 F Y 2 0 2 6 F Y 2 0 2 7 F Y 2 0 2 8 F Y 2 0 2 9 F Y 2 0 3 0 F Y 2 0 3 1 F Y 2 0 3 2 FY2022 Refunding Bond Series 2021 Actual Principal $442,740 Interest $85,547 Total Refunding Bond Series 2021:$528,287 Vac-Con Truck Lease FY2019 FY2020 FY2021 FY2022 FY2021 FY2022 % Change Vac-Con Truck Lease Actual Actual Principal $65,562 $65,562 0% Interest $8,114 $8,114 0% Total Vac-Con Truck Lease:$73,675 $73,675 0% City of Atl antic Beach | Budget Book 2022 Page 269 LONG RANGE FINANCIAL PLAN City of Atl antic Beach | Budget Book 2022 Page 270 Long Range Finance Plan Until FY2030 City of Atl antic Beach | Budget Book 2022 Page 271 City of Atl antic Beach | Budget Book 2022 Page 272 City of Atl antic Beach | Budget Book 2022 Page 273 City of Atl antic Beach | Budget Book 2022 Page 274 City of Atl antic Beach | Budget Book 2022 Page 275 City of Atl antic Beach | Budget Book 2022 Page 276 City of Atl antic Beach | Budget Book 2022 Page 277 City of Atl antic Beach | Budget Book 2022 Page 278 City of Atl antic Beach | Budget Book 2022 Page 279 City of Atl antic Beach | Budget Book 2022 Page 280 City of Atl antic Beach | Budget Book 2022 Page 281 City of Atl antic Beach | Budget Book 2022 Page 282 APPENDIX City of Atl antic Beach | Budget Book 2022 Page 283 Glossary Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the f inancial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Appropriation: A legal authorization f rom the community's legislative body to expend money and incur obligations for specif ic public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. Audit: An examination of a community's f inancial systems, procedures, and data by a certif ied public accountant (independent auditor), and a report on the fairness of f inancial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the f iscal performance of a community. Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) f indings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations. Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are f requently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs. Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specif ied date. Betterments (Special Assessments): Whenever a specif ic area of a community receives benef it f rom a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benef it f rom the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed f rom October 1 to October 1 is added to the tax bill until the betterment has been paid. Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specif ied sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specif ied future date (maturity date), together with periodic interest at a specif ied rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue. Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed f rom community's books. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given f ixed-income investment. Rating agencies, such as Moody's and Standard City of Atl antic Beach | Budget Book 2022 Page 284 and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Budget: A plan for allocating resources to support particular services, purposes and functions over a specif ied period of time. (See Performance Budget, Program Budget) Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single f inancial reporting period. Capital assets include land and land improvements; inf rastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically def ine capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or f ixed asset improvements. Among other information, a capital budget should identify the method of f inancing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an off icial or agent designated as custodian of cash and bank deposits. Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specif ied interest payable to a bearer or to any specif ied person on a certain specif ied date, at the expiration of a certain specif ied time, or upon notice in writing. Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classif ied its real properties, local off icials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. Collective Bargaining: The process of negotiating workers' wages, hours, benef its, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benef it derived and the cost to achieve the benef it f rom different alternatives. Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget. Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Encumbrance: A reservation of funds to cover obligations arising f rom purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid f rom, a specif ic appropriation account. Enterprise Funds: An enterprise fund is a separate accounting and f inancial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identif ied. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services. Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation. City of Atl antic Beach | Budget Book 2022 Page 285 Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, f rom the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt f rom taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget. Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benef it) trust funds, investment trust funds, private- purpose trust funds, and agency funds. Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float. Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds. Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identif ied activities or attaining certain objectives in accordance with specif ic regulations, restrictions, or limitations. Fund Accounting: Organizing f inancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which f inancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specif ic regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds. GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental f inancial statements. GASB 34 requires a report on overall f inancial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public inf rastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's f inancial performance, trends and prospects for the future. GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benef its in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund: The fund used to account for most f inancial resources and activities governed by the normal appropriation process. General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district. Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. City of Atl antic Beach | Budget Book 2022 Page 286 Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specif ied period of time. It is always expressed in annual terms. Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include f ixed assets used in governmental operations. Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. Local Aid: Revenue allocated by the state or counties to municipalities and school districts. Maturity Date: The date that the principal of a bond becomes due and payable in full. Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state. Note: A short-term loan, typically with a maturity date of a year or less. Objects of Expenditures: A classif ication of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The off icial statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus. Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming f iscal year. Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Performance Budget: A budget that stresses output both in terms of economy and eff iciency. Principal: The face amount of a bond, exclusive of accrued interest. Program: A combination of activities to accomplish an end. Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output. Purchased Services: The cost of services that are provided by a vendor. Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures. Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information. Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations. Revenue Bond: A bond payable f rom and secured solely by specif ic revenues and thereby not a full faith and credit obligation. Revolving Fund: Allows a community to raise revenues f rom a specif ic service and use those revenues without appropriation to support the service. City of Atl antic Beach | Budget Book 2022 Page 287 Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose. Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue. Trust Fund: In general, a fund for money donated or transferred to a municipality with specif ic instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed. Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the f iscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certif ied as part of f ree cash. Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.