FY2023 Budget - Final VersionCity of Atlantic Beach
CITY OF ATLANT IC BEACH FY2023 BUDGET
Final Version 9/14 /2022-
City of Atlantic Beach | Budget Book 2023 Page 1
TABLE OF CONTENTS
Introduction 4
Budget Message 5
History of City 7
Demographics 9
Organization Chart 13
Fund Structure 14
Basis of Budgeting 16
Budget Process 17
Financial Policies 19
Property Values and Ad Valorem Taxes 20
Budget Overview 23
Executive Overview 24
Strategic Priorities 25
Personnel Changes 26
Fund Summaries 27
All Funds Summary 28
General Fund 43
Comm Dev Block Grant Fund 50
Pay For Parking Rev Fund 54
Tree Protection Fund 55
Convention Dev Tax Fund 56
Local Option Gas Tax Fund 57
Better Jax 1/2 Ct Sale Tx 61
Fl Contraband Forfeit Fd 66
Court Cost Training Fund 67
Radio Communication Fund 68
Community Redevelopment 69
Debt Service Fund 70
Capital Projects Fund 72
Water Fund 77
Sewer Fund 82
Water-System Dev-Sdc-Fees 87
Sewer-System Dev-Sdc-Fees 88
Sanitation Fund 89
Building Code Enforcement Fund 95
Storm Water Drainage Fund 99
Pension Trust Fd-General 104
Pension Trust Fund-Police 108
Departments 112
City Commission 113
City Manager 117
City Clerk 120
Finance 126
City of Atlantic Beach | Budget Book 2023 Page 2
Information Technology 131
Human Resources 134
City Attorney 138
Planning and Community Development 141
General Government 150
Public Safety 159
Public Works 183
Recreation and Cultural Arts 212
Public Utilities 219
Building Department 252
Pension 255
Capital Improvements 259
Governmental Funds Capital Outlay 260
Enterprise Funds Capital Outlay 262
Public Works Capital Improvements Plan 263
Public Utilities Capital Improvement Plan 264
Debt 265
Government-wide Debt 266
Debt by Type Overview 268
Long Range Financial Plan 271
Until Fiscal Year 2030 272
Until Fiscal Year 2031 284
Appendix 286
Glossary 287
City of Atlantic Beach | Budget Book 2023 Page 3
INTRODUCTION
City of Atlantic Beach | Budget Book 2023 Page 4
B udget Message
Shane Corbin
To: Mayor and City Commissioners
From: Shane C orbin, Cit y Manager
Date: September 14, 2022
Subject : FY2023 Proposed Budget
I am pleased to present the proposed budget for the scal year ending September 30, 2023 (FY2023). The
new format of the budget will make it easier to navigate t hrough the budget , and the online version is more
interact ive. This budget has been prepared using a millage rate of $3.1035 per $1,000 of assessed taxable
value, which was est ablished during the rst public hearing on the proposed budget held on September
12 , 2022. This millage rate is 3.8% lower than the current year. Highlights of t he proposed FY2023 budget are
as follows:
The City’s total proposed budget is $56,733,078. The budget is $3,308,822 or 5.5% lower than t he current
year.
The General Fund’s proposed budget is $18,247,437. Revenues increased by 5.0% over t he current year,
while expenditures increased 5%. Property taxes represent 40.1% of the General Fund revenues. The
Public Safety function, which includes Police and Fire, is 45.7% of the expendit ure.
A homeowner in Atlantic Beach with a home value of the median $397,200 with a homestead
exemption of $50,000 will pay approximat ely $5,848 in property taxes. The portion for Atlant ic Beach is
approximately $1,078 or 18.4%.
The total assessed value of property in Atlant ic Beach increased by $262,229,187 or 12.4% over last year.
This includes $18,667,683 in new construction.
For the second year in a row, t his budget does not appropriat e any funds from the General Fund fund
balance (the City's Reserves). 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 2023 is projected to be 46.7% of budgeted expendit ures.
Capital O utlay
There remains a substant ial investment in wat er, sewer, and storm water infrastructure which is necessary in
order t o maintain as well as increase our capacity to provide drinking water and sanitary sewer, as well as
mitigat e ooding issues. The City has received funding from t he American Rescue Plan Act, which will be a
funding source for most of the project s.
A large portion of the infrastructure projects in FY2023's budget were in the current year's budget. The cit y
ran into challenges completing and, in many instances, starting the slated projects. This is due to the supply
line shortage and storage in contractors willing and able to work on the project. The table below shows t he
dollar amount s and percentage of carried over projects by fund compared t o the total capital outlay for that
fund.
th
City of Atlantic Beach | Budget Book 2023 Page 5
Other capit al outlays such as equipment and vehicles did not have an increase over the current year.
Personnel
The FY2023 budget includes a 5% increase in wages for all employees except police of cers. They have
requested a 7% pay increase in order t o remain competitive with surrounding agencies. Atlantic Beach, like
other agencies, is nding it challenging to recruit and retain of cers. The requested increase has been
included in the proposed budget. Additionally, the Emergency Communications Operators (ECO) and
Emergency Communicat ions Supervisor (ECS) have requested a 23% increase due to the dif cult y of
recruit ing and ret aining ECOs and EC S as City of Atlantic Beach is not competitive wit h the Jacksonville
Sheriff's Of ce's ECO pay.
Other personnel changes include:
Two additional police of cers to aid in agency coverage with the required training and ot her absences.
Additional part time Recreation Associat e
City of Atlantic Beach | Budget Book 2023 Page 6
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
g rowth.
In 1913, the railroad sold most of the land to the Atlantic Beach Corporation, headed by Ernest R. Beckett, which
began paving streets, installing lights and water and sewer lines. However, during World War I, people were afraid to
come to the coast and the Atlantic Beach Corporation went into bankruptcy. After the war, land began to sell again
and the settlement began to grow. The Town of Atlantic Beach was incorporated in 1926 and the Governor appointed
Harcourt Bull, Sr., as the rst Mayor.
A tract of land was purchased from the railroad and was developed as the Town Park and became the site of the rst
Town Hall. The building burned down in 1931 and a new Town Hall was built in 1932 at 716 Ocean Boulevard. The rst
Charter was adopted in 1929, and in addition to the Charter of cials, the town had one additional employee. The town
continued to grow and by 1940 there were 38 employees and a taxable value, after the homestead exemptions of $1
million dollars. A new Charter was adopted in 1957 making Atlantic Beach a city.
With the opening of the Mayport Naval Station in the 1940’s and the construction of the Matthews Bridg e in the mid
1950’s, the area became ready for development. Atlantic Beach was getting its water from a private water plant under
lease, which was inadequate for both domestic and re use. With an annual budg et 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 1 0,000 population in the state.
During that time, the city embarked on “Operation Bootstrap,” and within the next few years, with additional funds
from a general obligation bond, the city constructed a sewer plant with the necessary lift stations and outfall lines,
built a re station, purchased 750 gallon per minute custom pumper and added three paid remen to staff the station
twenty-four hours a day. An air conditioned jail and police station with a radio system was constructed, the city
purchased two new compaction garbage trucks and provided daily garbage collection, acquired a new city yard and
constructed a storeroom and g arage, paved streets and installed street lights.
Adele Grage Cul tural Center
City of Atlantic Beach | Budget Book 2023 Page 7
The city boundaries were extended in 1987 by annexation of the Seminole Beach area to the north and again in 1996
by extending the westerly boundary to the Intracoastal Waterway. The city is approximately three square miles in area
and has almost two miles of ocean beach.
The old re station has been replaced by a public safety building located at 850 Seminole Road. The city maintains its
own Police Department, and re and emergency services are now provided by the City of Jacksonville from the 850
Seminole Road location.
In 1991, the city administrative of ces moved to a new city hall located at 800 Seminole Road. Soon after this, the old
city hall was turned into a community center and named the Adele Grage Community Center in honor of longtime
City Clerk, Adele Grage, and came under the jurisdiction of the Parks and Recreation Department. Various community
g roups and org anizations used the building for meeting s and social activities. In 1993, the City Commission
authorized the Atlantic Beach Experimental Theater (ABET) to use the former commission chambers and adjoining
of ces for a community theater. In 2002 a major renovation was completed and community rooms, a resource
center, gallery, verandas and new restrooms were added. The building was renamed the Adele Grage Cultural Center
and ful lled the need for a facility capable of meeting the cultural and community needs of a growing and culturally
enlightened population. Fundraisers were held and public and private donations paid for much of the renovation. In
2001, members of Beaches Habitat for Humanity constructed Jordan Park Community Center located at 1671 Francis
Avenue with city-supplied building materials in exchange for permanent of ce space in the building .
Much of the development in the city has been residential, with single-family homes accounting for most of the
developed land areas. The city is nearing build-out with less than 10% of the incorporated land area being
undeveloped.
Atlantic Beach Shoreline
The city has a commission-manag er form of government with an appointed manager who reports to the four
commissioners and a mayor/commissioner. William S. Howell served twenty-seven years as mayor and holds the
longest tenure, a record, which may remain unbroken since, in 1991, the city commission established term limits for
elected of cials.
Recent city commissions have recognized the need to acquire land to be developed for recreational purposes while a
few large tracts of land were still available. In 1994, the city acquired approximately eight acres on the Intracoastal
Waterway and with the use of grant funds, developed Tideviews Preserve as a passive park with trails, a boardwalk for
viewing wildlife, canoe launch and picnic areas. In 1998, the City of Atlantic Beach, in a joint venture with the City of
Jacksonville, acquired a twenty-seven acre island now known as Dutton Island Preserve. The City of Atlantic Beach’s
portion of the purchase price was paid from Florida Barge Canal funds and no Atlantic B each tax money was used for
the purchase. The island is experiencing on-g oing development as a nature park to include trails, a oating dock for
launching kayaks and canoes, a shing pier, camping sites and pavilions. Residents may now enjoy more than sixty-
ve acres of parkland.
Today, Atlantic Beach is a mostly residential community whose approximately 14,000 citizens enjoy an enviable
quality of life.
City of Atlantic Beach | Budget Book 2023 Page 8
Population Overview
TO T A L P O P U L A T IO N
13,513 .5%
vs. 2019
G R O W TH R AN K
239 out of 413
Municipalities in Florida
D AY TIM E P O P U LATIO N
11,314
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, sh opp ing, etc. during the
typical workday. An increased daytime population puts greater demand
on host community se rvices which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U LATIO N B Y AG E G R O U P
Aging affects the need s and lifestyle choices of residents . Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Cens uses199019911992199319941995199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019202011,500
12,000
12,500
13,000
13,500
14,000
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of Atlantic Beach | Budget Book 2023 Page 9
Household Analysis
TO T A L H O U S EHO L D S
6,110
Mun icip alities 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 5-year estimates
6%
lower than state average
Family Households
44%
9%
lower than state avera ge
Married Couples
42%
13%
higher than state a verage
Singles
6%
28%
higher than sta te average
Senior Living Alone
21%
City of Atlantic Beach | Budget Book 2023 Page 10
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spendin g powe r. Pay levels and earnings typically vary by geographic region s an d
should b e looked at in context of the overall cost of living.
H O U S EH O LD INC O ME
Above $200,000
12%
89%
higher than state avera ge
Median Income
84 ,830
47%
higher than state avera ge
Below $25,000
12%
40%
lower than state average
* Data Source: American Community Survey 5-year estimates
Ov e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 to $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B el ow $2 5 ,0 0 0
City of Atlantic Beach | Budget Book 2023 Page 11
Housing Overview
2 0 2 0 M ED IAN HO M E VALU E
397,200
* Dat a Source: 2020 US Census Bureau
(http://www.cens us.gov/data/developers /data-set s .html), American Community
Survey. Home value data includes all types of owner -occupied housing.
HO M E VALU E D I S TR I B U TIO N
* Dat a Source: 2020 US Census Bureau
(http://www.cens us.gov/data/developers /data-set s .html), American Community
Survey. Home value data includes all types of owner -occupied housing.
H O ME O W N ER S V S R EN T ER S
Atla n t ic B e a ch
28%
Rent
72%
Own
S ta t e Avg .
34%
Rent
66%
Own
* Data Source: Atlantic Beach, FL 2020200920102011201220132014201520162017201820192020300k
3 25k
35 0k
37 5k
40 0k
4 25k
>$1 ,0 0 0,0 00
$750 ,0 0 0 to $999,999
$50 0 ,0 0 0 to $74 9,999
$4 0 0 ,0 00 to $4 99,999
$30 0 ,0 0 0 to $3 99,999
$2 50 ,0 0 0 to $2 99,999
$20 0 ,0 00 to $2 4 9,999
$15 0,0 00 to $1 99,999
$1 00 ,00 0 to $1 4 9,999
$50 ,00 0 to $99,999
<$4 9,999
City of Atlantic Beach | Budget Book 2023 Page 12
Organization Chart
Citizens of Atlantic
Beach
City Commission
City Clerk City Manager
Finance & Administration
Finance
Human Resources
Planning & Community
Development
Includes Code
Enforcement
Public Safety
Police, Fire, Lifeguards,
Animal Control
School Crossing Guards &
Parking Attendant
Transportation
Public Works
Administration, Road &
Streets,
Fleet, Park Maintenance &
Landscape Maintenance
Cul tural Arts &
Recreation
Enterprise Funds
Water, Sewer & Stormwater
Utilities
Sanitation & Building
Code Enforcement
City Attorney
City of Atlantic Beach | Budget Book 2023 Page 13
Fund Structure
The basic building block of governmental nance is the "fund". Generally accepted accounting principles
(GAAP) provide the following de nit ion of a fund:
A fund is de ned as a scal and accounting entity with a self-balancing set of account s recording cash and
ot her nancial resources, together with all related liabilities and residual equities or balances, and changes
therein, which are segregated for the purpose of carrying on speci c activities or attaining certain objectives in
accordance with special regulat ions, restrictions, or limitations.
The City, like other state and local governments, uses fund accounting t o ensure and demonstrate compliance
with nance-related legal requirements. All the funds of t he C ity can be divided into three categories:
governmental funds, proprietary funds and duciary 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
cont rolled. Governmental Accounting Standards state that an entit y should establish only the minimum
number of funds consistent with legal and operating requirements. This is because the use of unnecessary
funds for nancial reporting purposes can result in in exibility, undue complexit y and inef cient nancial
administrat ion. Any budgeted fund t hat represent s more than 10% of the total appropriated revenues or
expenditures is considered a major fund. The City's fund struct ure for budgetary purposes is t he same for its
audited nancial st atements. All t he City's governmental and proprietary funds' budgets are appropriated and
legally adopted by Ordinance of t he Cit y C ommission. The duciary funds are excluded as the C ity does not
cont rol the resources that are managed in a trustee or duciary capacity. The breakdown of t he City's fund
structure is as follows:
Governmental Fund Types
The City reports the following major government al funds:
General Fund - This is the City's primary operating fund. It accounts for all nancial resources of the general
government, except t hose 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 t o 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 C ounty Gas Tax
Revenues to be used in support of capital outlay and maint enance for local roads and drainage syst ems.
Convention Development Tax Fund - This fund is to account for the levy of t he local tourist development
tax revenue received.
Half-C ent Sales Tax (Better Jax ) Fund - This fund provides for the collection and spending of t he 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, Forfeit ure and Radio
Debt Service - This fund accounts for debt service payment s for the 2018 Revenue Bond.
Capital Projects - This fund accounts for t he 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 t he activities of wat er operat ions, which includes user fees, operations
and capital projects.
City of Atlantic Beach | Budget Book 2023 Page 14
Sewer Ut ility Fund: This fund is used for the activities of wastewater operat ions, which include user fees,
operations and capital projects.
Sanitation Fund: This fund is used t o account for the fees charged and the costs associated with the collect ion
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.
St ormwater Fund: This fund accounts for t he construction and maintenance of the City's stormwater syst em.
Fiduciary Fund Types
The City reports the following duciary funds:
General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and for
cont ributions and bene ts of the general employees of the City hired prior to September 1, 2008.
Police Of cers' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions
and bene ts of the police of cers of the City.
City of Atlantic Beach | Budget Book 2023 Page 15
Basis of Budgeting
The budget is adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) with the following
exceptions:
Advances from 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 modi ed accrual. Under the modi ed accrual basis, revenues are
recognized when they become susceptible to accrual, i.e. measurable and available to nance 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 nancial 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 speci c 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
re ected as revenues at the time of receipt or earlier if susceptible to accrual.
The major utility taxes and franchise fees are recorded as revenues when earned. Licenses and permits, nes 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 scal 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 bene ts of cost incurred deemed to have been consumed or expired. Long-term
liabilities are accounted for through those funds. Depreciation of xed 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 Atlantic Beach | Budget Book 2023 Page 16
Budget Timeline
The budget is dependent upon the ad valorem millage rat e, which was primarily est ablished in July
and formally adopted in September. The budget is legally adopted via ordinance following two public
hearings. The budget s for all appropriated funds are prepared using the same basis of account ing used in
t he City's audited nancial statements; t he General Fund, Special Revenue Funds, and Debt Service Fund
are budgeted using a modi ed accrual basis of account ing; an accrual basis is used for Enterprise Funds.
Jun 1, 2022
Preliminary estimate o f taxable property values received from the Property Appraiser
Jun 15, 2022
Department Heads begin submitting their budget requests through the budget module
Jul 1, 2022
Duval County Property Appraiser releases Certification of Taxable Value
Jul 11, 2022
City Manager begins to hold meetings with department heads to discuss their pro po sed
budget requests
Aug 4, 2022
Tentative millage due to the Duval County Property Appraiser
Aug 8, 2022
First City Commission budget workshop
Aug 15, 2022
Second City Commission Budget workshop
Aug 22, 2022
Third City Commission Budget Workshop
Sep 12, 2022
First budget public hearing; adoption of tentative millage rate
Sep 22, 2022
Required Budget Advertisements in Newspaper
City of Atlantic Beach | Budget Book 2023 Page 17
Sep 26, 2022
Final Budget Public Hearing; adopt FY2022 budget and millage rate
Oct 1, 2022
Newly adopted budget goes into effect
City of Atlantic Beach | Budget Book 2023 Page 18
Financial Policies
The following policy statements are the basis of the daily operat ions of the City of Atlantic Beach. The nancial
policy st atements establish the rules by which the budget is implemented and monitored.
Balanced Budget
The City of At lantic Beach will maintain a balanced budget. A budget is balanced when the sum of
estimated net revenues and appropriated fund balances are equal t o appropriations.
The City will strive to balance current expenditures wit h current revenues. However, it is recognized that
this does not always occur. In t hese instances, the use of "Appropriated Fund Balance" is permitted. This
is t he process of bringing forward unspent dollars from previous scal years' budgets to t he current scal
year's budget .
Budget
Public Hearings are held to obtain citizen input and to comply with Florida Statute Chapter 200.65 known
as TRIM (Trut h In Millage).
The budget is adopted by ordinance prior to Oct ober 1st of each scal year.
The City Manager may at any time transfer any unencumbered appropriation balance, or portion thereof,
between general classi cations of expenditures wit hin an of ce, department or agency. The City
Commission may at any time t ransfer any unencumbered appropriat ion balance, or portion thereof, from
one of ce, department or agency to anot her of ce, depart ment 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 budget ed operating expenditures.
The Water, Sewer and Stormwater Utility Funds fund balance shall not be less than 25% of operating
expenditurs.
City of Atlantic Beach | Budget Book 2023 Page 19
Property Value Highlights
The gross taxable values for operating purposes rose by $267,454,084or 12.5%.
New construct ion totaled $18,667,683
Existing property values increased by $247,615,157 or 11.5%.
This resulted in t otal property values (for operating purposes) of $2,406,434,938 for 2022.
Taxable Property Values - Last 15 Fiscal Years
ValuesTaxable Property Values by Fiscal Year
2009 2010 2011 2012 2013 2014 2015
2016 2017 2018 2019 2020 2021 2022
2023
Property Values
0
500M
1,000M
1,500M
2,000M
2,500M
3,000M
Millage Rates
The current proposed General Fund operating budget is based on a millage rate of 3.1035. Which is $3.1035 per $1,000 of
taxable property value. 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.ValuesHistorical Millage Rates
Millage Rate
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
3.05
3.1
3.15
3.2
3.25
3.3
3.35
City of Atlantic Beach | Budget Book 2023 Page 20
Ad Valorem Tax Levy and Budget History
ValuesTotal Tax Levy vs Budgeted vs Received
Tax Levy Budgeted Received
2014 2015 2016 2017 2018 2019 2020 2021 2022
0
1M
2M
3M
4M
5M
6M
7M
8M
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 nd a millage from 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 16 ,8431 or $16.8431 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.
2023 Total Millage as Proposed
Duval County 8 (47.65%)Duval County 8 (47.65%) Duval County 8 (47.65%)
School Board 5 (32.56%)School Board 5 (32.56%) School Board 5 (32.56%)
Altantic Beach 3 (18.43%)Altantic Beach 3 (18.43%) Altantic Beach 3 (18.43%)
Water ManagementWater Management
Disctric t 0 (1.17%)Disctric t 0 (1.17%)
Water Management
Disctric t 0 (1.17%)
Inland Navigation 0 (0.19%)Inland Navigation 0 (0.19%) Inland Navigation 0 (0.19%)
City of Atlantic Beach | Budget Book 2023 Page 21
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
Summary of 2023 Total Millage Rates
18.2418.24 18.24
17.7317.73 17.73
17.2617.26 17.26
17.0317.03 17.03
16.8416.84 16.84
Town of Baldwin Jax Beach Neptune Beach Jacksonville
Atlantic Beach
City of Atlantic Beach | Budget Book 2023 Page 22
BUDGET OVERVIEW
City of Atlantic Beach | Budget Book 2023 Page 23
FY23 Overview
FY2023 vs FY2022
ValuesFY2022 vs FY2023 Budgets
FY2022 Budget
FY2023 Budget
G ener…Special Rev
Funds Enterprise
Funds Agency Funds
0
5M
10M
15M
20M
25M
City of Atlantic Beach | Budget Book 2023 Page 24
Strategic Priorities
During the current scal year, the C ity went through the process of developing and adopting a mission
statement, vision statement and a value statement. This was completed by launching a citizen survey, a
survey of all employees and enlisting t he aid of a facilitator to help establish t he vision of what the community
will look like in the year 2040. The Cit y Commission establishes priorities each year for what they would like to
see accomplished. The Mission, Vision and Valus statements will aid the Commission in setting t hose priorit ies
annually.
Mission Statement
The City of Atlantic Beach works to ful ll the goals of the cit y Commission’s Annual Priorities and 2040
Communit y Vision. Through valuable relationships with our citizens, local businesses, ot her stakeholders, and
each ot her, we strive to provide t he best in Cit y services, programming, public ut ilities, infrastructure, and
public safety. Further, we are committed to preserving the natural beauty and qualit y of life in all of our
neighborhoods, from the beach t o the marsh, fur fut ure generations.
Vision Statement
In Atlant ic Beach, we have a strong sense of belonging and safety. Our citizens and government care deeply
about community character, and we understand t hat uni ed support is required to preserve it. We are graced
with the funct ional beaut y of our beach, our marsh, and our tree canopy. Our shady streets and multi-use
paths connect our welcoming neighborhoods and vibrant local businesses. Our city supports our diverse,
multigenerational, socially linked community wit h green spaces, active lifestyles, parks, and programming.
Values Statement
LEADERSHIP. We recruit and retain a team of high-performing employees with diverse talents; and our workplace
culture encourages initiative, innovation, creativity, and continuous improvement.
INCLUSIVENESS. We respect, listen to, and invest in our employees; we strive to be equitable; and every area of our City
matters.
EFFICIENCY. Our best decisions balance thoughtfulness, fairness, swiftness, and transparency; and we use technology
and data as strategic tools for decision-making.
EXCELLENCE. We strive to deliver outstanding value and customer service to our citizens, local businesses, visitors, and
each other. We are reliable. We do what we say we will do with excellence, professionalism , and scal integrity.
City of Atlantic Beach | Budget Book 2023 Page 25
Personnel Changes
In Fiscal Year 2022 there were changes in personnel in the form of new positions. At its adoption, the FY2022 budget included
increasing the Police Of cers by two, and adding an additional Park Ranger. The budget was later amended to include a Grants
Administrator to handle the numerous grants the City has been awarded as well as the American Rescue Plan Act reporting.
The Fiscal Year 2023 includes adding another two Police Of cers and an additional part-time Recreation Associate.
City of Atlantic Beach | Budget Book 2023 Page 26
FUND SUMMARIES
City of Atlantic Beach | Budget Book 2023 Page 27
All Funds
Summary
The City of Atlantic Beach is projecting $56.73M of revenue in FY2023, which
represents a 5.5% decrease over the prior year. Budgeted expenditures are projected
to decrease by 5.5% or $3.32M to $56.73M in FY2023.
Summary
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20M
$40M
$60M
$80M
City of Atlantic Beach | Budget Book 2023 Page 28
Revenue by Fund
Approximately 53% of the City's resources are managed within Governmental Funds, which includes the General Funds,
which includes the General Fund, Local Option Gas Tax Fund, Better Jax 1/2 Cent Sales Tax Fund, Capital Projects, American
Rescue Plan Act Fund, Police Grant Revenue Funds, and the Debt Service Fund. The proprietary funds account for 41% of the
remaining 47% of the City's resources. The proprietary funds, also known as enterprise funds, include Water, Sewer
Stormwater Utilities, Building Code Enforcement and Sanitation Funds. The Proprietary Funds are intended to be
adequately sustained by the fees charged to users. The remaining 6% are the Fiduciary funds, which are comprised of the
General Employees' Retirement System and Police Of cers' Retirement System. While these funds are not sources of
revenue for the City, these funds receive revenue from the City in the form of employer and employee contributions and are
included for illustraive purposes.
2023 Revenue by Fund
General Fund (32.2%)General Fund (32.2%) General Fund (32.2%)
Sewer Fund (14.2%)Sewer Fund (14.2%) Sewer Fund (14.2%)
Water Fund (12.1%)Water Fund (12.1%) Water Fund (12.1%)
Storm Water Drainage Fund (8.3%)Storm Water Drainage Fund (8.3%) Storm Water Drainage Fund (8.3%)
American Rescue Plan Act (7.6%)American Rescue Plan Act (7.6%) American Rescue Plan Act (7.6%)
Capital Projects Fund (6.6%)Capital Projects Fund (6.6%) Capital Projects Fund (6.6%)
Sanitation Fund (4.2%)Sanitation Fund (4.2%) Sanitation Fund (4.2%)
Better Jax 1/2 Ct Sale Tx (4%)Better Jax 1/2 Ct Sale Tx (4%) Better Jax 1/2 Ct Sale Tx (4%)
Pension Trust Fd-General (3.7%)Pension Trust Fd-General (3.7%) Pension Trust Fd-General (3.7%)
Pension Trust Fund-Police (2.3%)Pension Trust Fund-Police (2.3%) Pension Trust Fund-Police (2.3%)
Local Option Gas Tax Fund (1.4%)Local Option Gas Tax Fund (1.4%) Local Option Gas Tax Fund (1.4%)
Building Code Enforcement Fund (1.2%)Building Code Enforcement Fund (1.2%) Building Code Enforcement Fund (1.2%)
Sewer-System Dev-Sdc-Fees (0.5%)Sewer-System Dev-Sdc-Fees (0.5%) Sewer-System Dev-Sdc-Fees (0.5%)
City of Atlantic Beach | Budget Book 2023 Page 29
Budgeted and Historical 2023 Revenue by Fund
MillionsFl Contraband Forfeit Fd
Fdle Jag Grant-Cops
Radio Communication Fund
Court Cost Training Fund
Tree Replacement Fund
Pay For Parking Rev Fund
Convention Dev Tax Fund
Debt Service Fund
Water-System Dev-Sdc-Fees
Community Redevelopment
Comm Dev Block Grant Fund
Sewer-System Dev-Sdc-Fees
Building Code Enforcement Fund
Local Option Gas Tax Fund
Pension Trust Fund-Police
Pension Trust Fd-General
Better Jax 1/2 Ct Sale Tx
Sanitation Fund
Capital Projects Fund
American Rescue Plan Act
Storm Water Drainage Fund
Water Fund
Sewer Fund
General Fund
FY2017FY2018FY2019FY2020FY2021FY2022FY2023$-10
$0
$10
$20
$30
$40
$50
$60
$70
General Fund $14,164,436 $14,739,179 $17,343,971 $18,247,437 $18,247,437 -5%
Comm Dev Block Grant
Fund $0 $0 $178,150 $289,450 $289,450 -38.5%
Tree Repl acement Fund $22,505 $40,891 $30,000 $30,000 $30,000 0%
Pay For Parking Rev Fund $52,823 $66,595 $60,000 $60,000 $60,000 0%
Convention Dev Tax Fund $83,009 $157,920 $307,768 $120,293 $120,293 155.8%
Local Option Gas Tax Fund $423,154 $463,564 $491,743 $812,256 $812,256 -39.5%
Better Jax 1/2 Ct Sale Tx $933,084 $1,035,481 $2,754,633 $2,287,068 $2,287,068 20.4%
Court Cost Training Fund $1,695 $3,788 $25,000 $25,000 $25,000 0%
Radio Communication
Fund $18,827 $21,425 $7,717 $7,717 $7,717 0%
Fl Contraband Forfei t Fd -$573 $7,516 $0 $0 $0 0%
Fdle Jag Grant-Cops $52,858 N/A
Community
Redevelopment $0 $0 $200,000 $200,000 $200,000 0%
American Rescue Plan Act $0 $0 $5,473,921 $4,318,921 $4,318,921 26.7%
Debt Service Fund $118,458 $120,884 $123,133 $120,293 $120,293 2.4%
Capital Projects Fund $1,251,604 $1,084,273 $6,227,305 $3,743,811 $3,743,811 66.3%
Water Fund $4,666,716 $4,653,103 $6,753,345 $6,856,544 $6,856,544 -1.5%
Sewer Fund $6,410,869 $6,691,045 $8,387,903 $8,043,671 $8,043,671 4.3%
Water-System Dev-Sdc-Fees $43,336 $48,417 $150,000 $150,000 $150,000 0%
Sewer-System Dev-Sdc-
Fees $315,182 $124,230 $300,000 $300,000 $300,000 0%
Sani tation Fund $1,982,742 $1,996,509 $2,434,719 $2,373,309 $2,373,309 2.6%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 30
Bui lding Code Enforcement
Fund $352,753 $474,884 $595,095 $683,549 $683,549 -12.9%
Storm Water Drainage Fund $1,148,513 $1,318,057 $4,302,604 $4,681,545 $4,681,545 -8.1%
Pension Trust Fund-Police $1,689,139 $4,268,682 $1,598,378 $1,298,949 $1,298,949 23.1%
Pension Trust Fd-General $2,687,680 $6,328,556 $2,258,657 $2,083,265 $2,083,265 8.4%
Total:$36,365,950 $43,644,997 $60,056,900 $56,733,078 $56,733,078 5.9%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
Revenues by Source
Projected 2023 Revenues by Source
Other Sources (31.7%)Other Sources (31.7%) Other Sources (31.7%)
Charges for Services (27.6%)Charges for Services (27.6%) Charges for Services (27.6%)
Taxes (20.5%)Taxes (20.5%) Taxes (20.5%)
Intergovernmental Revenue (9.9%)Intergovernmental Revenue (9.9%) Intergovernmental Revenue (9.9%)
Misc Revenues (6.7%)Misc Revenues (6.7%) Misc Revenues (6.7%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (3.5%)Assessments (3.5%)
Permits, Fees, and Special
Assessments (3.5%)
Judgements, Fines and Forfeits (0.1%)Judgements, Fines and Forfeits (0.1%) Judgements, Fines and Forfeits (0.1%)
City of Atlantic Beach | Budget Book 2023 Page 31
Budgeted and Historical 2023 Revenues by Source
MillionsJudgements, Fines and Forfeits
Permits, Fees, and Special Assessments
Misc Revenues
Intergovernmental Revenue
Taxes
Charges for Services
Other Sources
FY2017FY2018FY2019FY2020FY2021FY2022FY2023$0
$10
$20
$30
$40
$50
$60
$70
Revenue So urce
Taxes
AD VALOREM TAXES $5,912,053 $6,341,798 $6,767,585 $7,319,003 -7.5%
ELECTRIC-JEA-5% base chgs $499,712 $441,950 $550,000 $550,000 0%
WESTERN NATURAL GAS $1,017 $175 $1,000 $1,000 0%
TECO/PEOPLES GAS $745 $500 $500 0%
INFINITE ENERGY $125 $108 $150 $150 0%
INTERCONN RESOURCES $86 $116 $65 $65 0%
GAS SOUTH $1,230 $508 $250 $250 0%
AMERIGAS/HERITAGE $8,900 $8,662 $9,100 $9,100 0%
FERRELL GAS LP $1,652 $2,294 $1,500 $1,500 0%
WALGREENS $157 $206 $0 $0 0%
Circle K $209 $333 $100 $100 0%
IDEAL GAS $65 $0 $0 0%
SHARP ENERGY $600 $0 N/A
COMMUNICATION SERVICE TAX $489,444 $471,029 $489,443 $491,853 -0.5%
LOCAL BUSINESS TAX-CH 205 $92,586 $78,176 $95,000 $95,000 0%
COUNTY ALLOCATION $42,307 $42,000 $42,000 0%
CONVENT DEVELOP TAX -2 PCT $96,871 $158,290 $122,000 $150,000 -18.7%
FIRST LOCAL OPT TAX-6 PCT $446,752 $463,472 $475,881 $481,875 -1.2%
1-5 Cent Local Option $314,519 -100%
DISCRETIONARY SALES SURTX $927,022 $1,039,813 $1,931,018 $2,032,086 -5%
CASUALTY INS PREM TAX 185 $132,844 $274,267 $136,427 $137,840 -1%
Total Taxes:$8,653,712 $9,281,863 $10,622,019 $11,626,841 -8.6%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 32
Permits, Fees, and Special
Assessments
JEA $867,204 $713,381 $850,000 $850,000 0%
TECO/PEOPLES GAS $65,875 $15,770 $13,000 $13,000 0%
OTHER CODE SEC 24-69 FEES $992 $0 $0 0%
DEVELOPMENT REVIEW FEES $31,415 $35,211 $30,000 $30,000 0%
CIVIL & SITE PLAN REVIEWS $15,675 $16,500 $21,600 $21,600 0%
TREE PERMITS $3,750 $5,525 $8,000 $8,000 0%
DOGS-DINING ORD 95-08-97 $175 $0 $0 0%
UTILITIES PLAN REVIEWS $1,825 $1,600 $3,000 $3,000 0%
BACKYARD HEN PERMIT $75 $100 $100 $100 0%
SYSTEM DEVELOPMENT CHARGE $109,136 $12,045 $150,000 $150,000 0%
RESIDENTIAL BUILDINGS $29,657 $0 $0 0%
OFFICE BUILDINGS $1,140 $0 $0 0%
RETAIL BUILDINGS $1,140 $0 $0 0%
SYSTEM DEVELOPMENT CHARGE $316,556 $32,247 $300,000 $300,000 0%
RESIDENTIAL BUILDINGS $90,850 $0 $0 0%
CONSTRUCTION/DEMO DEBRIS $49,169 $55,485 $75,000 $75,000 0%
FRANCHISE -SOLID WASTE $9,000 $15,500 $13,500 $13,500 0%
BUILDING PERMIT FEES-BCE $274,757 $342,597 $344,415 $350,000 -1.6%
PLAN CHECK FEES $66,457 $83,873 $93,155 $93,155 0%
RE-INSPECTION FEES $17,575 $20,895 $26,118 $26,118 0%
CHANGE OF TENANT FEE $50 $0 $0 0%
PLAN REVIEW RE-SUBMITTAL $11,975 $24,672 $17,716 $25,000 -29.1%
DCA BP CITY SURCHARGE $146 $2,940 $0 $0 0%
Total Permits, Fees, and Special
Assessments:$1,840,640 $1,502,295 $1,945,604 $1,958,473 -0.7%
Intergovernmental Revenue
OJP-BJA GRANTS $16,279 $0 $2,000 -100%
FDLE-J AG GRANTS $73,310 $0 $0 0%
DISASTER RELIEF $50,570 $0 $0 $0 0%
STATE DISASTER RELIEF $22,350 $9,046 $0 $0 0%
MISC GRANT PROCEEDS $38,369 $0 $0 0%
STATE REV.SHARG.PROCEEDS $354,408 $408,158 $402,020 $400,322 0.4%
MOTOR FUEL TAX-8TH CT&SPC $103,534 $115,615 $152,474 $147,113 3.6%
MOBILE HOME LICENSES $7,480 $6,935 $7,000 $7,000 0%
ALCOHOLIC BEVERAGE LICENS $29,909 $18,903 $30,000 $30,000 0%
L.G.1/2 CENT SALES TAX $1,301,350 $1,656,856 $1,601,435 $1,565,584 2.3%
MOTOR FUEL TAX REBATE $44,844 $1,500 $1,500 0%
COJ-COST REIMB $562,850 $562,850 0%
CDBG FUNDS FR CITY OF JAX $178,150 $188,200 -5.3%
POLICE GRANT PROCEEDS $52,858 N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 33
AMERICAN RESCUE PLAN ACT $0 $5,473,921 $0 N/A
SJRWMD-COST-SHARING PRGM $4,613 $0 $0 0%
FEMA HMGP $134,447 $1,555,806 $1,797,422 -13.4%
GOVERNOR APPROP $800,000 $924,240 -13.4%
Total Intergo vernmental Revenue:$1,874,216 $2,522,762 $10,818,014 $5,626,231 92.3%
Charges for Services
CITY MANAGER $160,747 $172,309 $154,040 $279,545 -44.9%
FINANCE $836,132 $818,959 $965,248 $766,380 25.9%
PUBLIC WORKS ADMIN $274,137 $356,604 $261,132 $295,069 -11.5%
FLEET & EQUIP MAINTENANCE $88,124 $79,773 $0 $0 0%
HUMAN RESOURCES $58,049 $60,264 $58,285 $83,854 -30.5%
INFORMATION TECHNOLOGY $237,831 $177,684 $148,948 $181,508 -17.9%
FACILITY MAINTENANCE $134,956 $119,748 $145,022 $169,800 -14.6%
LIEN LETTERS $4,990 $5,490 $4,500 $5,400 -16.7%
REIM-COPIES $1,756 $2,407 $200 $200 0%
VENDOR DISCOUNTS TAKEN $84 $65 $0 $0 0%
911 INTERLOCAL AGREEMENT $56,932 $68,240 $60,086 $68,000 -11.6%
WITNESS/INVESTIGATION FEE $1,055 $775 $0 $0 0%
FIRE FACILITY-JAX REIMB $21,234 $15,594 $17,239 $17,239 0%
ACCID REPORT/BACKGRND CK $168 $674 $270 $270 0%
COJ INTERLOCAL-MUTUAL AID $304,917 $314,065 $323,488 $333,193 -2.9%
OFF DUTY-VEHICL/EQUIP USE $1,200 $1,200 0%
CITIZEN PATROL ACADEMY $475 $25 $200 $200 0%
JR LIFEGUARD CLASS $1,100 $875 $4,450 $4,450 0%
PARKING FACIL BY AGREEMNT $7,074 $7,210 $7,000 $7,000 0%
DOT-MAINTENANCE REIMB $28,488 $54,846 $56,691 $56,691 0%
DOT-LIGHTING MAINT REIMB $20,811 $169,180 $62,871 $62,871 0%
NB-TOWN CTR MAINT REIMB $6,932 $429 $7,000 $7,000 0%
NB-MAYPT FLY-OVR MAINT RE $4,043 $2,092 $4,500 $4,500 0%
ANIMAL CNTRL & SHELTR FEE $7,541 $6,514 $7,500 $7,500 0%
ANIMAL CONTROL SURCHARGE $1,325 $585 $400 $400 0%
COJ INTR-LIFEGD/BCH MAINT $244,356 $267,385 $258,689 $274,776 -5.9%
MISC RECREATION CHARGES $20 $20 $150 $150 0%
CAMP OUT $500 $500 0%
FLAG FOOTBALL $480 $1,500 $1,500 0%
SUMMER CAMPS $670 $0 $0 0%
ART SHOWS $4,825 $0 $5,000 $5,000 0%
FACILITY RENTAL $30,575 $35,501 $51,000 $51,000 0%
DOG PARK $10,420 $11,315 $11,000 $11,000 0%
PARKING FACILITIES $52,823 $66,595 $60,000 $60,000 0%
OUTSIDE CITY BASE CHARGE $612,543 $655,671 $654,357 $730,000 -10.4%
INSIDE CITY BASE CHGS $970,676 $1,014,511 $1,044,745 $1,020,570 2.4%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 34
OUTSIDE CITY VOLUME CHGS $539,796 $588,479 $563,559 $582,880 -3.3%
INSIDE CITY VOLUME CHG $1,230,330 $1,216,637 $1,267,999 $1,267,999 0%
METER ONLY $15,170 $19,148 $19,695 $19,695 0%
TAP & METER $4,287 $8,535 $14,485 $14,485 0%
SERVICE CHARGES $65,640 $89,281 $77,442 $77,442 0%
DELINQUENT CHARGES $136,323 $112,845 $136,323 $136,323 0%
WATER CROSS CONNECTION $5,500 $6,650 $5,200 $5,200 0%
INSIDE CITY BASE CHGS $1,895,874 $1,993,655 $1,922,559 $1,922,559 0%
OUTSIDE CITY BASE CHGS $1,417,490 $1,501,252 $1,451,621 $1,451,621 0%
INSIDE CITY VOLUME CHG $1,484,997 $1,535,299 $1,528,772 $1,528,772 0%
OUTSIDE CITY VOLUME CHGS $916,876 $1,027,575 $907,748 $907,748 0%
VILLAGE OF MAYPORT - BASE $5,556 $7,140 $10,193 $10,193 0%
VILLAGE OF MAYPORT VOLUME $17,635 $30,960 $26,377 $26,377 0%
JEA BILLING FEE-MAYPORT -$3,527 -$6,192 $0 $0 0%
SEWER IMPACT FEES $1,348 $11,234 $0 $0 0%
UB FINANCED CHARGES $8,842 $6,398 $0 $0 0%
SEWER TAP FEES $2,900 $6,300 $5,800 $5,800 0%
GARBAGE SERVICE $1,915,650 $1,930,877 $2,114,000 $2,159,995 -2.1%
VENDOR DISCOUNTS TAKEN $0 $0 $0 0%
STORMWATER UTILITY FEES $894,776 $898,242 $894,998 $1,033,991 -13.4%
Total Charges for Services:$14,741,081 $15,470,390 $15,323,982 $15,657,846 -2.1%
Judgements, Fines and Forfeits
CLERK-FINES AN FORFEITS $31,175 $36,668 $31,175 $31,175 0%
CLERK-FAULTY EQUIP COMPLY $16 $0 $0 0%
PARKING FINES $16,470 $20,365 $10,000 $10,000 0%
DANGEROUS DOG REGISTRATIO $100 $100 $100 0%
OTHER VIOLATIONS $5,250 $10,000 $10,000 0%
PROPERTYROOM.COM $639 $0 $0 0%
FORFEIT-FOUND $ CONFISCAT $50 $50 $100 $100 0%
CLERK-COURT COSTS $3,269 $3,742 $3,000 $3,000 0%
INTERGOVERNMENTAL PROGRAM $17,497 $21,702 $7,147 $7,147 0%
STATE FINES & FORFEITS $7,534 $0 $0 0%
Total Judgements, Fines and Forfeits:$73,711 $90,816 $61,522 $61,522 0%
Misc Revenues
INTEREST EARNINGS-ALLOCAT $292,108 -$17,503 $200,000 $200,000 0%
ONLINE AUCTION SALES $13,231 $25,000 $25,000 0%
RECYCLED MATERIALS $1,498 $0 $0 0%
FOR RECREATION $1,175 $250 $0 $0 0%
JORDAN PARK ACCESSIBIITY $1,500 $10,000 $0 N/A
REIM-DAMAGED PROPERTY $1,309 $0 $0 0%
SERVICE CHARGES-NSF-MISC $90 $30 $0 $0 0%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 35
OTHER MISCELLANEOUS REV $6,314 -$106,731 $9,000 $9,000 0%
CASH OVER (SHORT)-$19 $22 $50 $50 0%
WORKERS' COMP REIMBURSEMT $13,686 $38,058 $475 $475 0%
CONT/DONATIONS PRV SOURCE $22,505 $40,891 $0 $0 0%
INTEREST EARNINGS-ALLOCAT -$13,862 -$370 $1,133 $1,133 0%
INTEREST EARNINGS-ALLOCAT -$23,598 $92 $15,862 $15,862 0%
INTEREST EARNINGS-ALLOCAT $6,062 -$4,332 $11,471 $11,471 0%
INTEREST EARNINGS-ALLOCAT -$1,575 $46 $0 $0 0%
INTEREST EARNINGS-ALLOCAT $1,330 -$277 $570 $570 0%
INTEREST EARNINGS-ALLOCAT -$573 -$18 $0 $0 0%
INTEREST EARNINGS-ALLOCAT $81,604 -$12,394 $83,245 $83,245 0%
INTEREST EARNINGS-ALLOCAT $143,198 -$27,591 $100,000 $100,000 0%
TOWER LEASE FOR ANTENNAS $41,031 $66,547 $41,000 $41,000 0%
REIM-DAMAGED PROPERTY $77 $257 $0 $0 0%
OTHER MISCELLANEOUS REV $72 $61 $0 $0 0%
FIRE PROTECTION SYSTEMS $2,072 $2,072 $2,000 $2,000 0%
INTEREST EARNINGS-ALLOCAT $158,260 -$22,584 $50,000 $50,000 0%
CONVERSION FINANCING $4 $0 $0 0%
OTHER MISCELLANEOUS REV $8 $0 $0 0%
INTEREST EARNINGS-ALLOCAT -$65,800 $4,435 $0 $0 0%
INTEREST EARNINGS-ALLOCAT -$1,374 $1,133 $0 $0 0%
INTEREST EARNINGS-ALLOCAT $8,923 -$5,353 $0 $0 0%
INTEREST EARNINGS-ALLOCAT -$18,208 -$94 $450 $7,482 -94%
INTEREST EARNINGS-ALLOCAT -$31,263 $368 $1,471 $1,699 -13.4%
INTEREST EARNINGS-ALLOCAT $9,744 -$1,870 $0 $0 0%
MSSB $58,752 $60,387 $60,000 $60,000 0%
MSSB $238,919 $288,464 $188,869 $188,869 0%
DROP PLAN-ICMA 401 $2,585 $2,313 $5,000 $0 N/A
MSSB $236,947 $1,731,253 $140,848 $140,848 0%
MSSB $103,159 $929,722 $89,862 $89,862 0%
MSSB -$54,789 $0 N/A
EMPLOYER CONTRIBUTION $745,022 $870,477 $779,249 $483,076 61.3%
EMPLOYEE CONTRIBUTIONS $161,166 $168,456 $198,123 $198,454 -0.2%
INTEREST EARNINGS-ALLOCAT -$19,974 -$5,362 $1,000 $0 N/A
MSSB $117,450 $103,323 $150,840 $98,000 53.9%
MSSB $408,920 $426,128 $350,480 $600,000 -41.6%
MSSB $295,032 $2,796,920 $162,797 $200,000 -18.6%
MSSB $426,380 $1,776,347 $326,374 $250,000 30.5%
MSSB -$104,615 $0 N/A
EMPLOYER CONTRIBUTION $1,362,952 $1,248,604 $1,099,876 $850,265 29.4%
EMPLOYEE CONTRIBUTIONS $96,921 $87,209 $101,500 $85,000 19.4%
Total Misc Revenues:$4,867,523 $10,296,223 $4,206,545 $3,793,361 10.9%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 36
Other Sources
FUND 130-LOCAL OPT GAS TX $234,623 $212,844 $166,743 $324,256 -48.6%
FROM FUND 300 $90,132 $0 $0 0%
FROM FUND 170 $1,024,759 $1,595,000 -35.8%
FROM FUND 400 $298,571 $391,373 $345,476 $345,476 0%
FROM FUND 410 $441,495 $534,297 $488,435 $488,435 0%
FROM FUND 420 $276,787 $339,584 $339,584 $359,584 -5.6%
Appropriated Fund Balance $425,293 $0 N/A
FROM FUND 001 $0 $0 $51,250 -100%
FROM FUND 116 $0 $0 $50,000 -100%
APPROPRIATED FUND BALANCE $30,000 $30,000 0%
APPROPRIATED FUND BALANCE $184,635 -$30,840 -698.7%
APPROPRIATED FUND BALANCE $812,144 $243,511 233.5%
APPROPRIATED FUND BALANCE $22,000 $22,000 0%
FUND 131-BET JAX HLFCT ST $200,000 $50,000 300%
Appropriation of Bal ance $150,000 -100%
APPROPRIATED FUND BALANCE $0 $4,318,921 -100%
FUND 120 CONV. DEV. TAX $118,458 $120,884 $123,133 $120,293 2.4%
FUND 001-GENERAL FUND $0 $50,000 -100%
FUND CDBG GRANT FUND $16,667 $91,200 $0 N/A
FUND 131-HALF CENT TAX $470,000 $255,000 $1,045,800 $1,000,000 4.6%
FUND 120 CONV. DEV. TAX $184,635 $0 N/A
FUND 130-LOCAL OPT GAS TX $325,000 $325,000 $488,000 -33.4%
FUND 170-AMERICAN RESCUE PLAN
ACT $1,196,224 $500,000 139.2%
FROM FUND 400 $149,051 $0 N/A
FROM FUND 410 $300,000 $100,000 $387,000 $0 N/A
FROM FUND 470 $400,000 $400,000 $477,000 $350,000 36.3%
APPROPRIATED FUND BALANCE $2,288,150 $1,272,566 79.8%
FUND 415-SYS DEV-SDC-WTR $900,000 $900,000 $0 $0 0%
FUND 170-AMERICAN RESCUE PLAN
ACT $827,987 $1,000,000 -17.2%
APPROPRIATED FUND BALANCE $1,998,553 $1,858,950 7.5%
FUND 416-SYS DEV-SDC-SWR $500,000 $600,000 $0 $0 0%
FUND 170-AMERICAN RESCUE PLAN
ACT $1,316,264 $750,000 75.5%
APPROPRIATED FUND BALANCE $1,168,569 $1,390,601 -16%
APPROPRIATED FUND BALANCE $232,219 $124,814 86.1%
FUND 170-AMERICAN RESCUE PLAN
ACT $113,241 $0 N/A
APPROPRIATED FUND BALANCE $0 $181,794 -100%
FUND 131-HALF CENT TAX $285,000 $285,000 $285,000 $414,068 -31.2%
FUND 170-AMERICAN RESCUE PLAN
ACT $139,533 $473,921 -70.6%
APPROPRIATED FUND BALANCE $625,796 $36,204 1,628.5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 37
APPROPRIATED FUND BALANCE $65,790 $0 N/A
Total Other Sources:$4,315,066 $4,480,649 $17,079,214 $18,008,804 -5.2%
Total Revenue Source:$36,365,950 $43,644,997 $60,056,900 $56,733,078 5.9%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Fund
2023 Expenditures by Fund
General Fund (32.2%)General Fund (32.2%) General Fund (32.2%)
Sewer Fund (14.2%)Sewer Fund (14.2%) Sewer Fund (14.2%)
Water Fund (12.1%)Water Fund (12.1%) Water Fund (12.1%)
Storm Water Drainage Fund (8.3%)Storm Water Drainage Fund (8.3%) Storm Water Drainage Fund (8.3%)
American Rescue Plan Act (7.6%)American Rescue Plan Act (7.6%) American Rescue Plan Act (7.6%)
Capital Projects Fund (6.6%)Capital Projects Fund (6.6%) Capital Projects Fund (6.6%)
Sanitation Fund (4.2%)Sanitation Fund (4.2%) Sanitation Fund (4.2%)
Better Jax 1/2 Ct Sale Tx (4%)Better Jax 1/2 Ct Sale Tx (4%) Better Jax 1/2 Ct Sale Tx (4%)
Pension Trust Fd-General (3.7%)Pension Trust Fd-General (3.7%) Pension Trust Fd-General (3.7%)
Pension Trust Fund-Police (2.3%)Pension Trust Fund-Police (2.3%) Pension Trust Fund-Police (2.3%)
Local Option Gas Tax Fund (1.4%)Local Option Gas Tax Fund (1.4%) Local Option Gas Tax Fund (1.4%)
Building Code Enforcement Fund (1.2%)Building Code Enforcement Fund (1.2%) Building Code Enforcement Fund (1.2%)
Sewer-System Dev-Sdc-Fees (0.5%)Sewer-System Dev-Sdc-Fees (0.5%) Sewer-System Dev-Sdc-Fees (0.5%)
Budgeted and Historical 2023 Expenditures by Fund
MillionsFl Contraband Forfeit Fd
Fdle Jag Grant-Cops
Radio Communication Fund
Court Cost Training Fund
Tree Replacement Fund
Pay For Parking Rev Fund
Convention Dev Tax Fund
Debt Service Fund
Water-System Dev-Sdc-Fees
Community Redevelopment
Comm Dev Block Grant Fund
Sewer-System Dev-Sdc-Fees
Building Code Enforcement Fund
Local Option Gas Tax Fund
Pension Trust Fund-Police
Pension Trust Fd-General
Better Jax 1/2 Ct Sale Tx
Sanitation Fund
Capital Projects Fund
American Rescue Plan Act
Storm Water Drainage Fund
Water Fund
Sewer Fund
General Fund
FY2017FY2018FY2019FY2020FY2021FY2022FY2023$0
$10
$20
$30
$40
$50
$60
$70
City of Atlantic Beach | Budget Book 2023 Page 38
General Fund $13,671,664 $14,029,334 $17,343,971 $18,247,437 -5%
Comm Dev Block Grant Fund $200,000 $16,667 $178,150 $289,450 -38.5%
Tree Repl acement Fund $22,714 $2,550 $30,000 $30,000 0%
Pay For Parking Rev Fund $0 $0 $45,000 $60,000 -25%
Convention Dev Tax Fund $232,152 $120,884 $307,768 $120,293 155.8%
Local Option Gas Tax Fund $704,623 $537,844 $491,743 $812,256 -39.5%
Better Jax 1/2 Ct Sale Tx $397,552 $1,090,933 $2,754,633 $2,287,068 20.4%
Court Cost Training Fund $17,751 $17,244 $25,000 $25,000 0%
Radio Communication Fund $7,717 $7,717 0%
Fdle Jag Grant-Cops $0 $0 $52,858 $0 N/A
Community Redevelopment $12,565 $40,062 $200,000 $200,000 0%
American Rescue Plan Act $5,472,514 $4,318,921 26.7%
Debt Service Fund $118,458 $120,884 $123,133 $120,293 2.4%
Capital Projects Fund $355,470 $40,252 $6,227,305 $3,743,811 66.3%
Water Fund $3,571,321 $3,065,623 $6,753,345 $6,856,544 -1.5%
Sewer Fund $5,967,919 $6,083,591 $8,387,903 $8,043,671 4.3%
Water-System Dev-Sdc-Fees $900,000 $900,000 $150,000 $150,000 0%
Sewer-System Dev-Sdc-Fees $500,000 $600,000 $300,000 $300,000 0%
Sani tation Fund $1,963,597 $2,056,416 $2,436,126 $2,373,309 2.6%
Bui lding Code Enforcement
Fund $594,103 $561,097 $595,095 $683,549 -12.9%
Storm Water Drainage Fund $1,871,899 $2,060,503 $4,302,604 $4,681,545 -8.1%
Pension Trust Fund-Police $790,125 $786,304 $1,598,378 $1,298,949 23.1%
Pension Trust Fd-General $1,447,452 $1,562,508 $2,258,657 $2,083,265 8.4%
Total:$33,339,363 $33,692,695 $60,041,900 $56,733,078 5.8%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 39
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (35.6%)Physical Environment (35.6%) Physical Environment (35.6%)
Other Uses (17.2%)Other Uses (17.2%) Other Uses (17.2%)
Public Safety (16%)Public Safety (16%) Public Safety (16%)
General Government (14.1%)General Government (14.1%) General Government (14.1%)
Transportation (9.6%)Transportation (9.6%) Transportation (9.6%)
Culture and Recreation (6.9%)Culture and Recreation (6.9%) Culture and Recreation (6.9%)
Other Nonoperating (0.3%)Other Nonoperating (0.3%) Other Nonoperating (0.3%)
Human Services (0.2%)Human Services (0.2%) Human Services (0.2%)
Budgeted and Historical Expenditures by Function
MillionsHuman Services
Other Nonoperating
Culture and Recreation
Transportation
General Government
Public Safety
Other Uses
Physical Environment
FY2017FY2018FY2019FY2020FY2021FY2022FY2023$0
$20
$40
$60
$-20
$80
Expendi tures
General Government $6,264,991 $7,014,789 $8,151,578 $8,020,687 1.6%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 40
Public Safety $7,338,094 $7,553,862 $8,953,737 $9,095,520 -1.6%
Physical Environment $12,310,351 $11,615,126 $19,390,765 $20,220,168 -4.1%
Transportation $1,998,510 $1,827,864 $7,986,578 $5,427,366 47.2%
Human Services $95,011 $112,451 $120,810 $115,967 4.2%
Culture and Recreation $1,422,588 $1,202,202 $3,203,886 $3,900,962 -17.9%
Other Uses $4,388,742 $4,483,415 $12,005,557 $9,761,002 23%
Other Nonoperating -$478,924 -$117,014 $228,989 $191,406 19.6%
Total Expenditures:$33,339,363 $33,692,695 $60,041,900 $56,733,078 5.8%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (29.3%)Operating Expenses (29.3%) Operating Expenses (29.3%)
Capital Outlay (25.5%)Capital Outlay (25.5%) Capital Outlay (25.5%)
Personnel Services (24.1%)Personnel Services (24.1%) Personnel Services (24.1%)
Other Uses (17.2%)Other Uses (17.2%) Other Uses (17.2%)
Debt Service (3.7%)Debt Service (3.7%) Debt Service (3.7%)
Grants and Aids (0.2%)Grants and Aids (0.2%) Grants and Aids (0.2%)
City of Atlantic Beach | Budget Book 2023 Page 41
Budgeted and His torical Expenditures by Expense Type
MillionsGrants and Aids
Debt Service
Other Uses
Personnel Services
Capital Outlay
Operating Expenses
FY2017FY2018FY2019FY2020FY2021FY2022FY2023$-10
$0
$10
$20
$30
$40
$50
$60
$70
Expense Objects
Personnel Servi ces $11,778,580 $11,658,628 $13,084,755 $13,680,039 -4.4%
Operating Expenses $13,979,288 $15,192,628 $15,663,660 $16,623,908 -5.8%
Capital Outlay $1,010,211 $845,834 $17,137,806 $14,486,430 18.3%
Debt Service $2,196,442 $1,405,546 $2,162,800 $2,088,699 3.5%
Grants and Aids $59,776 $109,410 $61,000 $93,000 -34.4%
Other Uses $4,315,066 $4,480,649 $11,931,879 $9,761,002 22.2%
Total Expense Objects:$33,339,363 $33,692,695 $60,041,900 $56,733,078 5.8%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 42
General Fund This is the City's primary operating fund. It accounts for all nancial resources of the
general government, except those required to be accounted for in another fund.
Summary
The City of Atlantic Beach is projecting $18.25M of revenue in FY2023, which represents a 5.2% increase over the prior year.
Budgeted expenditures are projected to increase by 5.2% or $903.47K to $18.25M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
City of Atlantic Beach | Budget Book 2023 Page 43
Revenues by Source
Each year, Finance projects revenues based on a number of methods, including but not limited to trend analysis. Ad
Valorem Taxes are calculated using the tax base (provided by the Duval County Property Appraiser) and the City's millage
rate (set by the City Commission). The City receives revenue sharing from the State of Florida, and the City budgets those
revenues using both estimates provided by the State and prior-year trends. Most other revenues are based on prior-year
trends, and adjusted for current changes.
Projected 2023 Revenues by Source
Taxes (46.6%)Taxes (46.6%) Taxes (46.6%)
Other Sources (17.1%)Other Sources (17.1%) Other Sources (17.1%)
Intergovernmental Revenue (14.9%)Intergovernmental Revenue (14.9%) Intergovernmental Revenue (14.9%)
Charges for Services (14.8%)Charges for Services (14.8%) Charges for Services (14.8%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (5.1%)Assessments (5.1%)
Permits, Fees, and Special
Assessments (5.1%)
Misc Revenues (1.3%)Misc Revenues (1.3%) Misc Revenues (1.3%)
Judgements, Fines and Forfeits (0.3%)Judgements, Fines and Forfeits (0.3%) Judgements, Fines and Forfeits (0.3%)
City of Atlantic Beach | Budget Book 2023 Page 44
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Judgements, Fines and Forfeits Misc Revenues
Permits, Fees, and Special Assessments Charges for Services
Intergovernmental Revenue Other Sources
TaxesFY2017 FY2018FY2019FY2020FY2021FY2022FY20230
5
10
15
20
Revenue Source
Taxes $7,050,224 $7,346,021 $7,956,693 $8,510,521 -6.5%
Permi ts, Fees, and Special
Assessments $985,819 $789,254 $925,700 $925,700 0%
Intergovernmental Revenue $1,869,603 $2,388,315 $2,757,279 $2,716,369 1.5%
Charges for Services $2,549,574 $2,749,298 $2,618,109 $2,696,196 -2.9%
Judgements, Fines and Forfeits $52,945 $57,838 $51,375 $51,375 0%
Misc Revenues $314,663 -$69,645 $244,525 $234,525 4.3%
Other Sources $1,341,608 $1,478,098 $2,790,290 $3,112,751 -10.4%
Total Revenue Source:$14,164,436 $14,739,179 $17,343,971 $18,247,437 -5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 45
Expenditures by Function
Budgeted Expenditures by Function
Public Safety (45.7%)Public Safety (45.7%) Public Safety (45.7%)
General Government (28.4%)General Government (28.4%) General Government (28.4%)
Transportation (13.4%)Transportation (13.4%) Transportation (13.4%)
Culture and Recreation (11.4%)Culture and Recreation (11.4%) Culture and Recreation (11.4%)
Human Services (0.6%)Human Services (0.6%) Human Services (0.6%)
Other Uses (0.6%)Other Uses (0.6%) Other Uses (0.6%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Uses Human Services Culture and Recreation Transportation
General Government Public SafetyFY2017FY2018FY2019 FY2020FY2021FY2022FY20230
5
10
15
20
City of Atlantic Beach | Budget Book 2023 Page 46
Expendi tures
General Government $3,849,442 $4,201,322 $5,003,885 $5,178,899 -3.4%
Public Safety $6,673,461 $6,966,843 $8,164,448 $8,332,254 -2%
Transportation $1,744,856 $1,650,853 $2,346,077 $2,437,916 -3.8%
Human Services $95,011 $112,451 $120,810 $115,967 4.2%
Culture and Recreation $1,308,894 $1,097,864 $1,708,751 $2,081,151 -17.9%
Other Uses $0 $0 $0 $101,250 -100%
Total Expenditures:$13,671,664 $14,029,334 $17,343,971 $18,247,437 -5%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (57.4%)Personnel Services (57.4%) Personnel Services (57.4%)
Operating Expenses (34.9%)Operating Expenses (34.9%) Operating Expenses (34.9%)
Capital Outlay (6.6%)Capital Outlay (6.6%) Capital Outlay (6.6%)
Other Uses (0.6%)Other Uses (0.6%) Other Uses (0.6%)
Grants and Aids (0.5%)Grants and Aids (0.5%) Grants and Aids (0.5%)
City of Atlantic Beach | Budget Book 2023 Page 47
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Grants and Aids Other Uses Capital Outlay
Operating Expenses Personnel ServicesFY2017FY2018FY2019 FY2020FY2021FY2022FY20230
5
10
15
20
Expense Objects
Personnel Servi ces $8,804,732 $9,084,052 $10,005,155 $10,480,901 -4.5%
Operating Expenses $4,190,173 $4,362,398 $5,794,694 $6,361,464 -8.9%
Capital Outlay $616,982 $523,464 $1,483,122 $1,210,822 22.5%
Grants and Aids $59,776 $59,420 $61,000 $93,000 -34.4%
Other Uses $0 $101,250 -100%
Total Expense Objects:$13,671,664 $14,029,334 $17,343,971 $18,247,437 -5%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 48
Fund B alance
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 scal year, the fund balance will be at the 47% level.
Fund Balance Projections
Nonspendable Assigned Unassigned
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
The projected fund balance for FY2023 increases slightly from the projected end fund balance for FY2022 as, historically, not
all budgeted expenditures have been spent.
FY2019 FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance Actual Actual Actual Projected Projected
Unassigned $2,989,759 $2,923,600 $3,805,291 $4,513,329 $4,556,329 1%
Assigned $3,477,234 $3,700,716 $4,068,880 $3,789,724 $3,789,724 0%
Nonspendable $46,994 $383,102 $77,297 $383,102 $383,102 0%
Total Fund Balance:$6,513,987 $7,007,418 $7,951,468 $8,686,155 $8,729,155 0.5%
City of Atlantic Beach | Budget Book 2023 Page 49
Comm Dev
B lock Grant
Fund
Purpose:
To provide funding for eligible C ommunity 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 infrastruct ure 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 charact er of neighborhoods and the quality of life within
the overall CDBG project area.
Summary
The City of Atlantic Beach is projecting $289.45K of revenue in FY2023, which represents a 6 2.5% increase over the prior
year. B udgeted expenditures are projected to increase by 6 2.5% or $111.3K to $289.45K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
City of Atlantic Beach | Budget Book 2023 Page 50
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (65%)Intergovernmental Revenue (65%) Intergovernmental Revenue (65%)
Other Sources (35%)Other Sources (35%) Other Sources (35%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Sources Intergovernmental RevenueFY2017FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
Revenue Source
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 51
Intergovernmental
Revenue $178,150 $188,200 -5.3%
Other Sources $0 $0 $101,250 -100%
Total Revenue Source:$0 $0 $178,150 $289,450 -38.5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Capital Outlay (70%)Capital Outlay (70%) Capital Outlay (70%)
Operating Expenses (30%)Operating Expenses (30%) Operating Expenses (30%)
City of Atlantic Beach | Budget Book 2023 Page 52
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating Expenses Capital OutlayFY2017FY2020FY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
0.3
0.35
Expense Objects
Operating Expenses $86,950 $86,950 0%
Capital Outlay $0 $0 $0 $202,500 -100%
Other Uses $200,000 $16,667 $91,200 $0 N/A
Total Expense Objects:$200,000 $16,667 $178,150 $289,450 -38.5%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 53
Pay For
Parking Rev
Fund
This fund was created to account for revenues received from the paid for parking
program in Town Center
Summary
The City of Atlantic Beach is projecting $60K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 33.3% or $15K to $60K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023
$0
$20K
$40K
$60K
$80K
City of Atlantic Beach | Budget Book 2023 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 FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $30K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
City of Atlantic Beach | Budget Book 2023 Page 55
Convention
Dev Tax
Fund
This program is funded through the levy of the local tourist
development tax. The City receives 2% of t he collections on the
rental of living quarters, net of a 1% administrat ive fee charged by the
C ounty, 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 cent er, or t o
acquire, construct, remodel, repair or maintain one or more
convent ion centers, stadiums, exhibit halls, arenas, coliseums.
In addition to the uses described above, the City of At lantic Beach,
through Resolution 91-5, has authorized these funds to be used t o
acquire and develop municipal parks, lifeguard stations, and/ or
athletic elds. Contributions to promote tourism in the beaches
communities is also an approved use of these funds.
Summary
The City of Atlantic Beach is projecting $120.29K of revenue in FY2023, which represents a 60.9% decrease over the prior
year. Budgeted expenditures are projected to decrease by 60.9% or $187.48K to $120.29K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
City of Atlantic Beach | Budget Book 2023 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,
traf c 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 $812.26K of revenue in FY2023, which represents a 65.2% increase over the prior
year. Budgeted expenditures are projected to increase by 65.2% or $320.51K to $812.26K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
City of Atlantic Beach | Budget Book 2023 Page 57
Revenues by Source
Projected 2023 Revenues by Source
Taxes (98%)Taxes (98%) Taxes (98%)
Misc Revenues (2%)Misc Revenues (2%) Misc Revenues (2%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues TaxesFY2017FY2018FY2019FY2020 FY2021FY2022FY20230
0.2
0.4
0.6
0.8
1
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 58
Revenue Source
Taxes $446,752 $463,472 $475,881 $796,394 $796,394 67.4%-40.2%
Misc Revenues -$23,598 $92 $15,862 $15,862 $15,862 0%0%
Total Revenue
Source:$423,154 $463,564 $491,743 $812,256 $812,256 65.2%-39.5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Other Uses (100%)Other Uses (100%) Other Uses (100%)
City of Atlantic Beach | Budget Book 2023 Page 59
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Other UsesFY2017FY2018FY2019FY2020FY202 1FY2022FY20230
0.2
0.4
0.6
0.8
1
Expense Objects
Other Uses $704,623 $537,844 $491,743 $812,256 -39.5%
Total Expense Objects:$704,623 $537,844 $491,743 $812,256 -39.5%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 60
B etter 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/Infrastructure/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 $2.29M of revenue in FY2023, which represents a 17% decrease over the prior year.
Budgeted expenditures are projected to decrease by 17% or $467.57K to $2.29M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
City of Atlantic Beach | Budget Book 2023 Page 61
Revenues by Source
Projected 2023 Revenues by Source
Taxes (88.9%)Taxes (88.9%) Taxes (88.9%)
Other Sources (10.6%)Other Sources (10.6%) Other Sources (10.6%)
Misc Revenues (0.5%)Misc Revenues (0.5%) Misc Revenues (0.5%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Other Sources TaxesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
Revenue Source
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 62
Taxes $927,022 $1,039,813 $1,931,018 $2,032,086 -5%
Misc Revenues $6,062 -$4,332 $11,471 $11,471 0%
Other Sources $812,144 $243,511 233.5%
Total Revenue Source:$933,084 $1,035,481 $2,754,633 $2,287,068 20.4%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Other Uses (64%)Other Uses (64%) Other Uses (64%)
Capital Outlay (36%)Capital Outlay (36%) Capital Outlay (36%)
City of Atlantic Beach | Budget Book 2023 Page 63
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Grants and Aids Capital Outlay Other UsesFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
0.5
1
1.5
2
2.5
3
Expense Objects
Operating Expenses
OTHER CONTRACTUAL
SERVICE $251,169 $0 $0 $0 0%0%
OTHER CONTRACTUAL
SERVS.$40,001 $0 $0 $0 0%0%
Total Operating Expenses:$0 $291,170 $0 $0 $0 0%0%
Capital Outlay
LAND $293,833 $0 $0 -100%N/A
INFRASTRUCTURE $12,552 $105,435 $250,000 $100,000 $100,000 -60%150%
Mayport Rd Flyover Mural $0 $0 $0 $50,000 $50,000 N/A -100%
Sidewalks-Seminole,
Country Club $0 $0 $200,000 $0 $0 -100%N/A
ROW Parking Pads
w/Turf Blck $0 $0 $50,000 $50,000 $50,000 0%0%
BUILDING $0 $20,000 $20,000 N/A -100%
J ohansen Park-Public Art $0 $0 $0 $20,000 $20,000 N/A -100%
INFRASTRUCTURE $104,338 $680,000 $610,000 $610,000 -10.3%11.5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2023
Budgeted vs.
FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 64
Uniform Signage at
Beach Acceses $0 $0 $0 $25,000 $25,000 N/A -100%
Landscaping
Improvements (Various)$0 $0 $0 $25,000 $25,000 N/A -100%
J ordan Pk-Entrance Enh $0 $0 $0 $15,000 $15,000 N/A -100%
Russell Pk-Repurp
Racquetball Ct $0 $0 $0 $75,000 $75,000 N/A -100%
Russell Pk-Refurb Skate
Pk $0 $0 $0 $25,000 $25,000 N/A -100%
Rehab Restrooms-
Tideview $0 $0 $0 $15,000 $15,000 N/A -100%
Howell Park Turtle Bridge
Replacement $0 $0 $30,000 $30,000 $30,000 0%0%
Dutton Island Overlook
Dock Repairs $0 $0 $20,000 $20,000 $20,000 0%0%
Dutton Island Fishing
Pier Structural Repair $0 $0 $80,000 $80,000 $80,000 0%0%
Dutton Island Bridge
Replacement $0 $0 $300,000 $300,000 $300,000 0%0%
16th St Walkover $0 $0 $250,000 $0 $0 -100%N/A
MACHINERY & EQUIPMENT $0 $93,000 $93,000 N/A -100%
Donner Pk-Shade Struct
PB Ct $0 $0 $0 $20,000 $20,000 N/A -100%
Misc-Bottle Station,
Landscaping $0 $0 $0 $13,000 $13,000 N/A -100%
Bleachers w/Canopy-
Donner Pickle Ball $0 $0 $0 $60,000 $60,000 N/A -100%
Total Capital Outlay:$12,552 $209,773 $1,223,833 $823,000 $823,000 -32.8%48.7%
Grants and Aids
BUSINESS GRANT
PROGRAM $49,990 $0 $0 $0 0%0%
Total Grants and Aids:$49,990 $0 $0 $0 0%0%
Other Uses
FUND 300-CAPITAL
PROJECTS $100,000 $255,000 $1,045,800 $1,000,000 $1,000,000 -4.4%4.6%
FUND 470-STORM WATER
FUND $285,000 $285,000 $285,000 $414,068 $414,068 45.3%-31.2%
COMMUNITY
REDEVELOPMENT $200,000 $50,000 $50,000 -75%300%
Total Other Uses:$385,000 $540,000 $1,530,800 $1,464,068 $1,464,068 -4.4%4.6%
Total Expense Objects:$397,552 $1,090,933 $2,754,633 $2,287,068 $2,287,068 -17%20.4%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2023
Budgeted vs.
FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 65
Fl Contraband Forfeit Fd
Summary
The City of Atlantic Beach is projecting N/A of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$-10000
$0
$10K
$20K
$30K
$40K
City of Atlantic Beach | Budget Book 2023 Page 66
Court Cost Training Fund
Summary
The City of Atlantic Beach is projecting $25K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $25K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
$20K
$25K
$30K
City of Atlantic Beach | Budget Book 2023 Page 67
Radio Communication Fund
Summary
The City of Atlantic Beach is projecting $7.72K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $7.72K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
$60K
City of Atlantic Beach | Budget Book 2023 Page 68
Community Redevelopment
Summary
The City of Atlantic Beach is projecting $200K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $200K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
City of Atlantic Beach | Budget Book 2023 Page 69
Debt Service Fund
Summary
The City of Atlantic Beach is projecting $120.29 K of revenue in FY2023, which represents a 2.3% decrease over the prior year.
Budgeted expenditures are projected to decrease by 2.3% or $2.84K to $120.29K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
Expenditures by Function
Budgeted Expenditures by Function
General Government (100%)General Government (100%) General Government (100%)
City of Atlantic Beach | Budget Book 2023 Page 70
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Culture and Recreation Other Nonoperating General GovernmentFY2018FY2019FY2020FY2021FY2022 FY20230
0.1
0.025
0.05
0.075
0.125
0.15
Expenditures
General Government
Debt Service
2018 BB&T DEBT $70,000 $75,000 $80,000 $80,000 0%
2018 BB&T DEBT $48,458 $45,884 $43,133 $40,293 7%
Total Debt Service:$118,458 $120,884 $123,133 $120,293 2.4%
Total General
Government:$118,458 $120,884 $123,133 $120,293 2.4%
Total Expenditures:$118,458 $120,884 $123,133 $120,293 2.4%
N ame FY2020
Actual
FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 71
Capital
Projects
Fund
Governmental Capital Projects Fund
Purpos e:
To build up cash reserve balances for future capital expenditures,
including major purchases of equipment and vehicles, other than
those recorded in the Enterprise (Propriet ary) Funds
To account for t he spending of capit al expenditure reserves, which
include it ems t hat are not recurring or that will take more than one
year to complete
To account for t he costs of project s in a separate fund from the
associated activity, in order to separate the capital outlay expenditure
from t he operating budget
To t rack funding sources speci cally designat ed for capital projects
Summary
The City of Atlantic Beach is projecting $3.74M of revenue in FY2023, which represents a 39.9% decrease over the prior year.
Budgeted expenditures are projected to decrease by 39.9% or $2.48M to $3.74M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
City of Atlantic Beach | Budget Book 2023 Page 72
Revenues by Source
Projected 2023 Revenues by Source
Other Sources (97.8%)Other Sources (97.8%) Other Sources (97.8%)
Misc Revenues (2.2%)Misc Revenues (2.2%) Misc Revenues (2.2%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Other SourcesFY2017FY2018FY2019FY2020FY202 1FY2022FY20230
1
2
3
4
5
6
7
Revenue So urce
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 73
Misc Revenues
INTEREST EARNINGS-ALLOCAT $81,604 -$12,394 $83,245 $83,245 0%
Total Misc Revenues:$81,604 -$12,394 $83,245 $83,245 0%
Other Sources
FUND 001-GENERAL FUND $0 $50,000 -100%
FUND CDBG GRANT FUND $16,667 $91,200 $0 N/A
FUND 131-HALF CENT TAX $470,000 $255,000 $1,045,800 $1,000,000 4.6%
FUND 120 CONV. DEV. TAX $184,635 $0 N/A
FUND 130-LOCAL OPT GAS TX $325,000 $325,000 $488,000 -33.4%
FUND 170-AMERICAN RESCUE
PLAN ACT $1,196,224 $500,000 139.2%
FROM FUND 400 $149,051 $0 N/A
FROM FUND 410 $300,000 $100,000 $387,000 $0 N/A
FROM FUND 470 $400,000 $400,000 $477,000 $350,000 36.3%
APPROPRIATED FUND BALANCE $2,288,150 $1,272,566 79.8%
Total Other Sources:$1,170,000 $1,096,667 $6,144,060 $3,660,566 67.8%
Total Revenue Source:$1,251,604 $1,084,273 $6,227,305 $3,743,811 66.3%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Capital Outlay (98.7%)Capital Outlay (98.7%) Capital Outlay (98.7%)
Operating Expenses (1.3%)Operating Expenses (1.3%) Operating Expenses (1.3%)
City of Atlantic Beach | Budget Book 2023 Page 74
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating Expenses Capital OutlayFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
Expense Objects
Operating Expenses
General Government
OTHER CONTRACTUAL SERVICE $24,235 $0 $0 0%
Total General Government:$24,235 $0 $0 0%
Public Safety
PROFESSIONAL SERVICES $62,564 $47,000 33.1%
Carryover Bathroom Repair $0 $0 $62,564 $47,000 33.1%
Total P ublic Safety:$62,564 $47,000 33.1%
Total Operating Expenses:$24,235 $0 $62,564 $47,000 33.1%
Capital Outlay
Public Safety
MACHINERY & EQUIPMENT $8,677 $46,055 $0 N/A
Community Security Cameras 3 locations - budget
last year, but not completed $0 $0 $46,055 $0 N/A
Total P ublic Safety:$0 $8,677 $46,055 $0 N /A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted vs.
FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 75
Transportation
BUILDINGS $118,500 $19,000 $950,000 $950,000 0%
Public Works Building $0 $0 $950,000 $950,000 0%
INFRASTRUCTURE $122,603 $12,574 $3,903,551 $80,000 4,779.4%
Critical Public Facilities $0 $0 $0 $80,000 -100%
Carryover from FY21 $0 $0 $900,610 $0 N/A
Donner Rd WM Upgrade $0 $0 $149,051 $0 N/A
Donner Rd FM Replacement $0 $0 $187,000 $0 N/A
Donner Rd Pipe/Manhole Rehab $0 $0 $100,000 $0 N/A
Donner Rd Phase II & Part B $0 $0 $2,566,890 $0 N/A
Infrastructure $450,000 $1,570,000 -71.3%
Sturdivant-Seminole to EC Path $0 $0 $0 $80,000 -100%
Ahern St. Sidewalk $0 $0 $0 $350,000 -100%
Levy Rd Sidewalk $0 $0 $0 $265,000 -100%
Re-Deck Ahern St. Beach Walkover $0 $0 $0 $100,000 -100%
Selva Marina Multiuse Path $0 $0 $0 $250,000 -100%
Milling & Paving $0 $0 $325,000 $400,000 -18.7%
Sidewalks-throughout City as needed $0 $0 $125,000 $125,000 0%
Total Transportatio n:$241,103 $31,574 $5,303,551 $2,600,000 104%
Cul ture and Recreation
INFRASTRUCTURE $815,135 $1,096,811 -25.7%
16th St Beach Walkover $0 $0 $0 $600,000 -100%
George St. Parking Improvements and Splash Pad $0 $0 $371,500 $277,238 34%
20th St. Dune Walkover Rehab $0 $0 $184,635 $0 N/A
Levy Rd Multiuse Path $0 $0 $259,000 $219,573 18%
Total C ul ture and Recreation:$815,135 $1,096,811 -25.7%
Total Capital Outlay:$241,103 $40,252 $6,164,741 $3,696,811 66.8%
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:$355,470 $40,252 $6,227,305 $3,743,811 66.3%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted vs.
FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 76
Water Fund
Summary
The City of Atlantic Beach is projecting $6.86M of revenue in FY2023, which represents a 1.5% increase over the prior year.
Budgeted expenditures are projected to increase by 1.5% or $103.2K to $6.86M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenues by Source
Projected 2023 Revenues by Source
Charges for Services (56.2%)Charges for Services (56.2%) Charges for Services (56.2%)
Other Sources (41.7%)Other Sources (41.7%) Other Sources (41.7%)
Misc Revenues (2.1%)Misc Revenues (2.1%) Misc Revenues (2.1%)
City of Atlantic Beach | Budget Book 2023 Page 77
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Other Sources Charges for ServicesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
8
Revenue Source
Charges for Services $3,580,266 $3,711,757 $3,783,805 $3,854,594 -1.8%
Misc Revenues $186,450 $41,346 $143,000 $143,000 0%
Other Sources $900,000 $900,000 $2,826,540 $2,858,950 -1.1%
Total Revenue Source:$4,666,716 $4,653,103 $6,753,345 $6,856,544 -1.5%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 78
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (94.3%)Physical Environment (94.3%) Physical Environment (94.3%)
Other Uses (5%)Other Uses (5%) Other Uses (5%)
Other Nonoperating (0.7%)Other Nonoperating (0.7%) Other Nonoperating (0.7%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Other Uses Physical EnvironmentFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
1
2
3
4
5
6
7
8
City of Atlantic Beach | Budget Book 2023 Page 79
Expendi tures
Physical Environment $3,230,327 $3,115,970 $6,201,746 $6,465,375 -4.1%
Other Uses $298,571 $391,373 $494,527 $345,476 43.1%
Other Nonoperating $42,423 -$441,721 $57,072 $45,693 24.9%
Total Expenditures:$3,571,321 $3,065,623 $6,753,345 $6,856,544 -1.5%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Capital Outlay (50%)Capital Outlay (50%) Capital Outlay (50%)
Operating Expenses (24.1%)Operating Expenses (24.1%) Operating Expenses (24.1%)
Personnel Services (12.8%)Personnel Services (12.8%) Personnel Services (12.8%)
Debt Service (8.1%)Debt Service (8.1%) Debt Service (8.1%)
Other Uses (5%)Other Uses (5%) Other Uses (5%)
City of Atlantic Beach | Budget Book 2023 Page 80
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Debt Service Personnel Services Operating Expenses Capital OutlayFY2017FY2018FY2019FY2020FY2021FY2022FY20 230
2
4
6
8
-2
Expense Objects
Personnel Servi ces $710,984 $518,664 $844,218 $874,302 -3.4%
Operating Expenses $2,007,020 $2,005,709 $1,541,788 $1,654,923 -6.8%
Capital Outlay $0 -$437,872 $3,319,740 $3,428,650 -3.2%
Debt Service $554,746 $587,749 $553,072 $553,193 0%
Other Uses $298,571 $391,373 $494,527 $345,476 43.1%
Total Expense Objects:$3,571,321 $3,065,623 $6,753,345 $6,856,544 -1.5%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 81
Sewer Fund
Summary
The City of Atlantic Beach is projecting $8.04M of revenue in FY2023, which represents a 4.1% decrease over the prior year.
Budgeted expenditures are projected to decrease by 4.1% or $344.23K to $8.04M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
Revenues by Source
Projected 2023 Revenues by Source
Charges for Services (72.8%)Charges for Services (72.8%) Charges for Services (72.8%)
Other Sources (26.6%)Other Sources (26.6%) Other Sources (26.6%)
Misc Revenues (0.6%)Misc Revenues (0.6%) Misc Revenues (0.6%)
City of Atlantic Beach | Budget Book 2023 Page 82
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Intergovernmental Revenue Misc Revenues Other Sources Charges for ServicesFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
2
4
6
8
10
Revenue Source
Intergovernmental
Revenue $4,613 $0 $0 0%
Charges for Services $5,747,992 $6,113,620 $5,853,070 $5,853,070 0%
Misc Revenues $158,264 -$22,576 $50,000 $50,000 0%
Other Sources $500,000 $600,000 $2,484,833 $2,140,601 16.1%
Total Revenue Source:$6,410,869 $6,691,045 $8,387,903 $8,043,671 4.3%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 83
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (92.3%)Physical Environment (92.3%) Physical Environment (92.3%)
Other Uses (6.1%)Other Uses (6.1%) Other Uses (6.1%)
Other Nonoperating (1.6%)Other Nonoperating (1.6%) Other Nonoperating (1.6%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Other Uses Physical EnvironmentFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
2
4
6
8
10
City of Atlantic Beach | Budget Book 2023 Page 84
Expendi tures
Physical Environment $5,513,811 $5,248,218 $7,322,356 $7,424,184 -1.4%
Other Uses $478,333 $634,297 $912,274 $488,435 86.8%
Other Nonoperating -$24,226 $201,075 $153,273 $131,052 17%
Total Expenditures:$5,967,919 $6,083,591 $8,387,903 $8,043,671 4.3%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (37.8%)Operating Expenses (37.8%) Operating Expenses (37.8%)
Capital Outlay (23.7%)Capital Outlay (23.7%) Capital Outlay (23.7%)
Personnel Services (17.2%)Personnel Services (17.2%) Personnel Services (17.2%)
Debt Service (15.3%)Debt Service (15.3%) Debt Service (15.3%)
Other Uses (6.1%)Other Uses (6.1%) Other Uses (6.1%)
City of Atlantic Beach | Budget Book 2023 Page 85
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Debt Service Personnel Services Capital Outlay Operating ExpensesFY2017FY2018FY2019FY2020FY2021FY2022FY20 230
2
4
6
8
10
Expense Objects
Personnel Servi ces $1,370,940 $1,258,074 $1,343,824 $1,381,424 -2.7%
Operating Expenses $2,856,605 $3,372,182 $2,691,508 $3,038,538 -11.4%
Capital Outlay $0 $159,536 $2,215,024 $1,907,622 16.1%
Debt Service $1,298,879 $659,502 $1,262,112 $1,227,652 2.8%
Other Uses $441,495 $634,297 $875,435 $488,435 79.2%
Total Expense Objects:$5,967,919 $6,083,591 $8,387,903 $8,043,671 4.3%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 86
Water-System Dev-Sdc-Fees
Summary
The City of Atlantic Beach is projecting $150K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $150K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
City of Atlantic Beach | Budget Book 2023 Page 87
Sewer-System Dev-Sdc-Fees
Summary
The City of Atlantic Beach is projecting $300K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $300K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
City of Atlantic Beach | Budget Book 2023 Page 88
Sanitation Fund
Summary
The City of Atlantic Beach is projecting $2.37M of revenue in FY2023, which represents a 2.5% decrease over the prior year.
Budgeted expenditures are projected to decrease by 2.6% or $62.82K to $2.37M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
Revenues by Source
Projected 2023 Revenues by Source
Charges for Services (91%)Charges for Services (91%) Charges for Services (91%)
Other Sources (5.3%)Other Sources (5.3%) Other Sources (5.3%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (3.7%)Assessments (3.7%)
Permits, Fees, and Special
Assessments (3.7%)
City of Atlantic Beach | Budget Book 2023 Page 89
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Intergovernmental Revenue Misc Revenues
Permits, Fees, and Special Assessments Other Sources
Charges for ServicesFY2017FY2018 FY2019FY2020FY2021FY2022FY20230
0.5
1
1.5
2
2.5
3
Revenue Source
Permi ts, Fees, and Special
Assessments $58,169 $70,985 $88,500 $88,500 0%
Charges for Services $1,915,650 $1,930,877 $2,114,000 $2,159,995 -2.1%
Misc Revenues $8,923 -$5,353 $0 $0 0%
Other Sources $232,219 $124,814 86.1%
Total Revenue Source:$1,982,742 $1,996,509 $2,434,719 $2,373,309 2.6%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 90
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (84.8%)Physical Environment (84.8%) Physical Environment (84.8%)
Other Uses (15.2%)Other Uses (15.2%) Other Uses (15.2%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Public Safety Other Uses Physical EnvironmentFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
City of Atlantic Beach | Budget Book 2023 Page 91
Expenditures
Physical Environment
Personnel Services
SALARIES $19,190 $20,026 $23,223 $25,623 -9.4%
OVERTIME $200 $592 $0 $0 0%
SPECIAL PAY $570 $757 $624 $757 -17.6%
F.I.C.A.$1,412 $1,593 $1,825 $2,048 -10.9%
BENEFIT GROUP-GENERAL $1,309 $1,344 $0 $9,992 -100%
401 GENL DEF CONTR MATCH $402 $530 $215 $215 0%
UNFUNDED LIABILITY-GEPP $38,053 -$62,237 $0 $22,094 -100%
HEALTH $5,582 $6,401 $7,117 $7,651 -7%
LIFE $50 $57 $50 $50 0%
WORKERS' COMPENSATION $638 $738 $768 $768 0%
Total Personnel Services:$67,405 -$30,200 $33,822 $69,198 -51.1%
Operating Expenses
MACHINERY & EQUIPMENT $771 $450 $0 $0 0%
PROFESSIONAL SERVICES $11 $39 $0 $0 0%
OTHER CONTRACTUAL SERVICE $3,067 $21,597 $20,000 $20,000 0%
PICK-UP AND HAUL CONTRACT $1,455,775 $1,553,338 $1,625,000 $1,625,000 0%
Estimated Annual Fee for
Sanitation Svcs.$0 $0 $1,600,000 $1,600,000 0%
Contingency $0 $0 $25,000 $25,000 0%
INSURANCE $1,834 $1,847 $2,000 $2,306 -13.3%
FLEET MAINTENANCE $5,671 $5,288 $6,300 $6,300 0%
PRINTING & PUBLISHING $90 $0 $0 0%
CITY MANAGER $35,425 $32,407 $30,475 $30,274 0.7%
FINANCE AN D ADMIN $90,904 $99,480 $190,516 $82,997 129.5%
PUBLIC WORKS ADMIN $22,108 $28,764 $35,152 $23,796 47.7%
HUMAN RESOURCES $793 $828 $844 $991 -14.8%
INFORMATION TECHNOLOGY $3,046 $2,904 $2,433 $2,863 -15%
Total Operating Expenses:$1,619,405 $1,747,032 $1,912,720 $1,794,527 6.6%
Capital Outlay
MOTOR VEHICLES $150,000 $150,000 0%
CLAM TRUCK (KENWORTH
T370)$0 $0 $150,000 $150,000 0%
Total Capital Outlay:$150,000 $150,000 0%
Total Physical Environment:$1,686,810 $1,716,832 $2,096,542 $2,013,725 4.1%
Other Uses
Other Uses
FUND 001-GENERAL FUND $276,787 $339,584 $339,584 $359,584 -5.6%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 92
Total Other Uses:$276,787 $339,584 $339,584 $359,584 -5.6%
Total Other Uses:$276,787 $339,584 $339,584 $359,584 -5.6%
Total Expenditures:$1,963,597 $2,056,416 $2,436,126 $2,373,309 2.6%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted
vs. FY2022
Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (75.6%)Operating Expenses (75.6%) Operating Expenses (75.6%)
Other Uses (15.2%)Other Uses (15.2%) Other Uses (15.2%)
Capital Outlay (6.3%)Capital Outlay (6.3%) Capital Outlay (6.3%)
Personnel Services (2.9%)Personnel Services (2.9%) Personnel Services (2.9%)
City of Atlantic Beach | Budget Book 2023 Page 93
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Personnel Services Capital Outlay Other Uses Operating ExpensesFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
0.5
1
1.5
2
2.5
3
Expense Objects
Personnel Servi ces $67,405 -$30,200 $33,822 $69,198 -51.1%
Operating Expenses $1,619,405 $1,747,032 $1,912,720 $1,794,527 6.6%
Capital Outlay $0 $0 $150,000 $150,000 0%
Other Uses $276,787 $339,584 $339,584 $359,584 -5.6%
Total Expense Objects:$1,963,597 $2,056,416 $2,436,126 $2,373,309 2.6%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 94
B uilding Code Enforcement Fund
Summary
The City of Atlantic Beach is projecting $6 83.55K of revenue in FY2023, which represents a 14.9 % increase over the prior
year. Budgeted expenditures are projected to increase by 14.9% or $88.45K to $683.55K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenues by Source
Projected 2023 Revenues by Source
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (72.3%)Assessments (72.3%)
Permits, Fees, and Special
Assessments (72.3%)
Other Sources (26.6%)Other Sources (26.6%) Other Sources (26.6%)
Misc Revenues (1.1%)Misc Revenues (1.1%) Misc Revenues (1.1%)
City of Atlantic Beach | Budget Book 2023 Page 95
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Charges for Services Misc Revenues Other Sources Permits, Fees, and Special AssessmentsFY2017FY2018FY2019FY2020FY2021FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
Revenue Source
Permi ts, Fees, and Special
Assessments $370,960 $474,977 $481,404 $494,273 -2.6%
Charges for Services $0 $0 $0 0%
Misc Revenues -$18,208 -$94 $450 $7,482 -94%
Other Sources $113,241 $181,794 -37.7%
Total Revenue Source:$352,753 $474,884 $595,095 $683,549 -12.9%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 96
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (75.8%)Personnel Services (75.8%) Personnel Services (75.8%)
Operating Expenses (22.9%)Operating Expenses (22.9%) Operating Expenses (22.9%)
Capital Outlay (1.3%)Capital Outlay (1.3%) Capital Outlay (1.3%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
City of Atlantic Beach | Budget Book 2023 Page 97
Expense Objects
Personnel Servi ces $445,429 $456,726 $483,386 $518,204 -6.7%
Operating Expenses $122,529 $104,371 $102,709 $156,345 -34.3%
Capital Outlay $26,145 $0 $9,000 $9,000 0%
Total Expense Objects:$594,103 $561,097 $595,095 $683,549 -12.9%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 98
Storm Water Drainage Fund
Summary
The City of Atlantic Beach is projecting $4.68M of revenue in FY2023, which represents a 8.8% increase over the prior year.
Budgeted expenditures are projected to increase by 8.8% or $378.94K to $4.68M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (58.1%)Intergovernmental Revenue (58.1%) Intergovernmental Revenue (58.1%)
Charges for Services (22.1%)Charges for Services (22.1%) Charges for Services (22.1%)
Other Sources (19.7%)Other Sources (19.7%) Other Sources (19.7%)
Misc Revenues (0.04%)Misc Revenues (0.04%) Misc Revenues (0.04%)
City of Atlantic Beach | Budget Book 2023 Page 99
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Other Sources Charges for Services Intergovernmental RevenueFY2017FY2018FY2019FY2020FY2021FY2022F Y20230
1
2
3
4
5
Revenue Source
Intergovernmental
Revenue $134,447 $2,355,806 $2,721,662 -13.4%
Charges for Services $894,776 $898,242 $894,998 $1,033,991 -13.4%
Misc Revenues -$31,263 $368 $1,471 $1,699 -13.4%
Other Sources $285,000 $285,000 $1,050,329 $924,193 13.6%
Total Revenue Source:$1,148,513 $1,318,057 $4,302,604 $4,681,545 -8.1%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 100
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (92.2%)Physical Environment (92.2%) Physical Environment (92.2%)
Other Uses (7.5%)Other Uses (7.5%) Other Uses (7.5%)
Other Nonoperating (0.3%)Other Nonoperating (0.3%) Other Nonoperating (0.3%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Other Uses Physical EnvironmentFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
1
2
3
4
5
City of Atlantic Beach | Budget Book 2023 Page 101
Expendi tures
Physical Environment $1,879,402 $1,534,105 $3,770,121 $4,316,884 -12.7%
Other Uses $436,838 $402,766 $513,839 $350,000 46.8%
Other Nonoperating -$444,340 $123,632 $18,644 $14,661 27.2%
Total Expenditures:$1,871,899 $2,060,503 $4,302,604 $4,681,545 -8.1%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Capital Outlay (65.3%)Capital Outlay (65.3%) Capital Outlay (65.3%)
Operating Expenses (15.6%)Operating Expenses (15.6%) Operating Expenses (15.6%)
Personnel Services (7.6%)Personnel Services (7.6%) Personnel Services (7.6%)
Other Uses (7.5%)Other Uses (7.5%) Other Uses (7.5%)
Debt Service (4%)Debt Service (4%) Debt Service (4%)
City of Atlantic Beach | Budget Book 2023 Page 102
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Other Uses Personnel Services Operating Expenses Capital OutlayFY2017FY2018FY2019FY2020FY2021FY2022FY20 23-1
0
1
2
3
4
5
Expense Objects
Personnel Servi ces $379,090 $371,313 $321,492 $356,010 -9.7%
Operating Expenses $868,449 $901,098 $707,283 $729,949 -3.1%
Capital Outlay $0 $350,681 $2,572,346 $3,058,025 -15.9%
Debt Service $224,360 $37,411 $224,483 $187,561 19.7%
Other Uses $400,000 $400,000 $477,000 $350,000 36.3%
Total Expense Objects:$1,871,899 $2,060,503 $4,302,604 $4,681,545 -8.1%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 103
Pension Trust Fd-General
Summary
The City of Atlantic Beach is projecting $2.08M of revenue in FY2023, which represents a 7.8% decrease over the prior year.
Budgeted expenditures are projected to decrease by 7.8% or $175.39K to $2.08M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenues by Source
City of Atlantic Beach | Budget Book 2023 Page 104
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Sources Misc RevenuesFY2017FY2018FY2019FY2020FY202 1FY2022FY20230
1
2
3
4
5
6
7
Revenue So urce
Misc Revenues
INTEREST
EARNINGS-ALLOCAT -$19,974 -$5,362 $1,000 $0 $0 -100%N/A
MSSB $117,450 $103,323 $150,840 $98,000 $98,000 -35%53.9%
MSSB $408,920 $426,128 $350,480 $600,000 $600,000 71.2%-41.6%
MSSB $295,032 $2,796,920 $162,797 $200,000 $200,000 22.9%-18.6%
MSSB $426,380 $1,776,347 $326,374 $250,000 $250,000 -23.4%30.5%
MSSB -$104,615 $0 $0 N/A N/A
EMPLOYER
CONTRIBUTION $1,362,952 $1,248,604 $1,099,876 $850,265 $850,265 -22.7%29.4%
EMPLOYEE
CONTRIBUTIONS $96,921 $87,209 $101,500 $85,000 $85,000 -16.3%19.4%
Total Misc Revenues:$2,687,680 $6,328,556 $2,192,867 $2,083,265 $2,083,265 -5%5.3%
Other Sources
APPROPRIATED
FUND BALANCE $65,790 $0 $0 -100%N/A
Total Other Sources:$65,790 $0 $0 -100%N /A
Total Revenue Source:$2,687,680 $6,328,556 $2,258,657 $2,083,265 $2,083,265 -7.8%8.4%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2023
Budgeted vs.
FY2022
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 105
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (79.7%)Operating Expenses (79.7%) Operating Expenses (79.7%)
Other Uses (20.3%)Other Uses (20.3%) Other Uses (20.3%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating ExpensesFY2017FY2018FY2019FY2020FY202 1FY2022FY20230
0.5
1
1.5
2
2.5
City of Atlantic Beach | Budget Book 2023 Page 106
Expense Objects
Operating Expenses
General Government
INVESTMENT EXPENSES $75,430 $101,289 $75,500 $110,000 $110,000 45.7%-31.4%
ADMINISTRATIVE EXPENSES $28,947 $20,608 $37,000 $35,000 $35,000 -5.4%5.7%
INSURANCE $3,697 $4,536 $4,188 $4,188 $4,188 0%0%
PRINTING & PUBLISHING $16 $50 $50 $50 0%0%
BOOK,SUBSCRIP,MEMBERSHIPS $620 $800 $800 $800 0%0%
TRAINING $8,400 $8,400 $8,400 0%0%
CITY MANAGER $505 $420 $595 $595 $595 0%0%
FINANCE AND ACCOUNTING $2,500 $2,316 $8,013 $8,013 $8,013 0%0%
HUMAN RESOURCES $6,804 $2,784 $3,365 $3,365 $3,365 0%0%
SERVICE RETIRED PAY $1,116,496 $1,183,267 $1,178,031 $1,272,000 $1,272,000 8%-7.4%
DISABILITY RETIRED PAY $46,859 $46,859 $48,000 $47,000 $47,000 -2.1%2.1%
BENEFICIARY PAY $166,197 $166,797 $174,226 $156,508 $156,508 -10.2%11.3%
DROP PAY-DB PLAN $33,012 $65,790 $0 $0 -100%N/A
PENSION REFUNDS $15,000 $15,000 $15,000 0%0%
Total General Government:$1,447,452 $1,562,508 $1,618,958 $1,660,919 $1,660,919 2.6%-2.5%
Total Operating Expenses:$1,447,452 $1,562,508 $1,618,958 $1,660,919 $1,660,919 2.6%-2.5%
Other Uses
Other Uses
Appropriation to Fund Balance $639,699 $422,346 $422,346 -34%51.5%
Total Other Uses:$639,699 $422,346 $422,346 -34%51.5%
Total Other Uses:$639,699 $422,346 $422,346 -34%51.5%
Total Expense Objects:$1,447,452 $1,562,508 $2,258,657 $2,083,265 $2,083,265 -7.8%8.4%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
Change)
FY2023
Budgeted
vs.
FY2022
Budgeted
(%
Change)
FY2023
Budgeted
vs.
FY2022
Budgeted
(%
Change)
City of Atlantic Beach | Budget Book 2023 Page 107
Pension Trust Fund-Police
Summary
The City of Atlantic Beach is projecting $1.3M of revenue in FY2023, which represents a 18.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 18.7% or $299.43K to $1.3M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Projected 2023 Revenues by Source
Misc Revenues (89.4%)Misc Revenues (89.4%) Misc Revenues (89.4%)
Taxes (10.6%)Taxes (10.6%) Taxes (10.6%)
City of Atlantic Beach | Budget Book 2023 Page 108
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Misc RevenuesFY2017FY2018FY2019FY2020 FY2021FY2022FY20230
1
2
3
4
5
Revenue So urce
CASUALTY INS PREM TAX 185 $132,844 $274,267 $136,427 $137,840 -1%
INTEREST EARNINGS-
ALLOCAT $9,744 -$1,870 $0 $0 0%
MSSB $58,752 $60,387 $60,000 $60,000 0%
MSSB $238,919 $288,464 $188,869 $188,869 0%
DROP PLAN-ICMA 401 $2,585 $2,313 $5,000 $0 N/A
MSSB $236,947 $1,731,253 $140,848 $140,848 0%
MSSB $103,159 $929,722 $89,862 $89,862 0%
MSSB -$54,789 $0 N/A
EMPLOYER CONTRIBUTION $745,022 $870,477 $779,249 $483,076 61.3%
EMPLOYEE CONTRIBUTIONS $161,166 $168,456 $198,123 $198,454 -0.2%
Total Revenue Source:$1,689,139 $4,268,682 $1,598,378 $1,298,949 23.1%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023 Budgeted vs.
FY2022 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 109
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (63.9%)Operating Expenses (63.9%) Operating Expenses (63.9%)
Other Uses (36.1%)Other Uses (36.1%) Other Uses (36.1%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating ExpensesFY2017FY2018FY2019FY2020FY202 1FY2022FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
City of Atlantic Beach | Budget Book 2023 Page 110
Expense Objects
Operating Expenses
INVESTMENT EXPENSES $42,831 $59,094 $40,000 $70,000 $70,000 75%-42.9%
ADMINISTRATIVE EXPENSES $23,008 $19,156 $35,000 $35,000 $35,000 0%0%
INSURANCE $3,033 $3,719 $3,500 $3,850 $3,850 10%-9.1%
PRINTING & PUBLISHING $5 $20 $20 $20 0%0%
BOOK,SUBSCRIP,MEMBERSHIPS $620 $0 $0 $0 0%0%
TRAINING $7,000 $7,000 $7,000 0%0%
CITY MANAGER $486 $444 $595 $595 $595 0%0%
FINANCE AND ACCOUNTING $2,200 $2,976 $5,426 $5,426 $5,426 0%0%
HUMAN RESOURCES $2,686 $7,068 $3,225 $3,225 $3,225 0%0%
SERVICE RETIRED PAY $595,459 $595,459 $643,672 $595,460 $595,460 -7.5%8.1%
DISABILITY RETIRED PAY $110,969 $74,159 $118,331 $85,000 $85,000 -28.2%39.2%
PENSION REFUNDS $9,448 $23,608 $25,000 $25,000 $25,000 0%0%
Total Operating Expenses:$790,125 $786,304 $881,769 $830,576 $830,576 -5.8%6.2%
Other Uses
Appropriation to Fund Balance $716,609 $468,373 $468,373 -34.6%53%
Total Other Uses:$716,609 $468,373 $468,373 -34.6%53%
Total Expense Objects:$790,125 $786,304 $1,598,378 $1,298,949 $1,298,949 -18.7%23.1%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted
vs. FY2023
Budgeted
(% Change)
FY2022
Budgeted
vs. FY2023
Budgeted
(% Change)
FY2023
Budgeted
vs. FY2022
Budgeted
(% C hange)
FY2023
Budgeted
vs. FY2022
Budgeted
(% C hange)
City of Atlantic Beach | Budget Book 2023 Page 111
DEPARTMENTS
City of Atlantic Beach | Budget Book 2023 Page 112
City Commission
Purpose:
The City C ommission is the legislat ive and policymaking body of the City. The City Commission is
comprised of an elected Mayor/Commissioner, who serves two-year terms, and four Cit y
Commissioners who serve four-year terms. The Cit y Commission is responsible for appointing the Cit y
Manager, Cit y Clerk and City Attorney; adopting an operating budget for the C ity; 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 st andards for t he City.
Mission Statement:
It is the intention of the City Commission to ensure that the City maintains and improves t he
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 t imes a year, members of the C ity Commission hold Town Hall meetings to discuss mat ters of
int erest t o the public.
Included in t he FY23 budget is a 5% raise for t he C ommission per the City code of ordinances to be
based on the annual consumer price index.
Expenditures Summary
65,033 $7,989
(14.00% vs. prior year)
City Commission Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
20k
40k
60k
80k
City of Atlantic Beach | Budget Book 2023 Page 113
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (62.9%)Personnel Services (62.9%) Personnel Services (62.9%)
Operating Expenses (18.7%)Operating Expenses (18.7%) Operating Expenses (18.7%)
Grants and Aids (18.5%)Grants and Aids (18.5%) Grants and Aids (18.5%)
City of Atlantic Beach | Budget Book 2023 Page 114
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY2 022FY20230
0.01
0.02
0.03
0.04
0.05
0.06
0.07
Expense Objects
General Government
SALARIES $35,598 $36,133 $36,060 $37,863 5%
F.I.C.A $2,723 $2,764 $2,759 $2,945 6.7%
WORKERS' COMPENSATION $47 $43 $75 $75 0%
COMMUNICATIONS $614 $1,000 $1,000 0%
Commissioner Cell Phone x 2 $0 $0 $744 $744 0%
Miscellaneous Charges $0 $0 $256 $256 0%
PRINTING & PUBLISHING $500 $500 0%
OPERATING SUPPLIES $50 $50 $3,200 $3,200 0%
City Shirts $0 $0 $200 $200 0%
NEFLC Dinner Meetings $0 $0 $1,000 $1,000 0%
Board Member Reception $0 $0 $1,500 $1,500 0%
Recognition Plaques/items $0 $0 $500 $500 0%
BOOK,SUBSCRIP,MEMBERSHIPS $354 $378 $450 $450 0%
Florida League of Mayors $0 $0 $400 $400 0%
Additional Memberships $0 $0 $50 $50 0%
TRAINING $1,062 $225 $7,000 $7,000 0%
Institute for Elected Offcials $0 $0 $1,500 $1,500 0%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 115
Annual Conference
Registration $0 $0 $700 $700 0%
Hotels $0 $0 $4,000 $4,000 0%
Per Diem $0 $0 $800 $800 0%
AIDS TO GOVERNMENT AGENCS $6,000 $6,000 $6,000 $12,000 100%
Total General Government:$45,834 $46,206 $57,044 $65,033 14%
Total Expense Objects:$45,834 $46,206 $57,044 $65,033 14%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 116
City Manager
Shane Corbin
City Manager
Purpose:
To administ er and enforce the enactment s of the City Commission; to assist the Commission in making
policy and program decisions; and, to ot herwise administ er the affairs of the City. The key component of
administration of the Cit y is the preparation and delivery of the annual operating budget.
Key objectives:
Prepare a long-range nancial plan
Assist the Commission annually t o develop priorities and then to supervise t he accomplishment of t he
established priorities.
Continuously examine and monitor C ity department s to ensure that t he City is operating in an
effective and productive manner
Provide t he Commission wit h adequate, pertinent and clear information to allow t hem to make
prudent decisions
Ensure t hat t he handling of citizen complaints is done in an ef cient, timely and professional manner
Communicate with cit izens and the press to maintain an open and responsive at mosphere necessary
in a democratic government
Carry out the goals, object ives and policies est ablished by the Cit y Commission
Expenditures Summary
519,168 $55,468
(11.96% vs. prior year)
City Manager Proposed and Historical Budget vs . Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
City of Atlantic Beach | Budget Book 2023 Page 117
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (96.2%)Personnel Services (96.2%) Personnel Services (96.2%)
Operating Expenses (3.8%)Operating Expenses (3.8%) Operating Expenses (3.8%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
City of Atlantic Beach | Budget Book 2023 Page 118
Expense Objects
General Government
SALARIES $298,744 $304,911 $331,966 $364,467 -100%
OVERTIME $246 $0 $0 N/A
SPECIAL PAY $13,064 $6,090 $6,000 $6,000 -100%
Car Allowance $0 $0 $6,000 $6,000 -100%
F.I.C.A.$24,518 $24,658 $25,870 $28,341 -100%
ICMA 401 $14,561 $14,862 $26,957 $26,957 -100%
ICMA 457 $11,414 $11,726 $11,414 $11,414 -100%
BENEFIT GROUP-GENERAL $4,870 $6,912 $5,968 $12,490 -100%
UNFUNDED LIABILITY-GEPP $20,540 $18,060 $16,030 $27,617 -100%
HEALTH $16,348 $17,004 $18,482 $19,869 -100%
LIFE $396 $396 $400 $400 -100%
WORKERS' COMPENSATION $1,896 $2,032 $2,000 $2,000 -100%
PROFESSIONAL SERVICES $500 $4,000 $4,000 -100%
Communications/Marketing $0 $0 $3,000 $3,000 -100%
Misc. Professional Services $0 $0 $1,000 $1,000 -100%
TRAVEL AND PER DIEM $34 $1,000 $1,100 -100%
COMMUNICATIONS $1,592 $1,566 $1,728 $1,728 -100%
RENTALS & LEASES $217 $220 $220 -100%
OTHER CURRENT CHARGES $54 $100 $100 -100%
OFFICE SUPPLIES $62 $22 $65 $65 -100%
OPERATING SUPPLIES $3,097 $1,138 $3,000 $3,000 -100%
BOOK,SUBSCRIP,MEMBERSHIPS $5,237 $5,039 $4,500 $5,000 -100%
TRAINING $2,910 $3,557 $4,000 $4,400 -100%
Total General Government:$419,797 $418,472 $463,700 $519,168 -100%
Total Expense Objects:$419,797 $418,472 $463,700 $519,168 -100%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 119
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 Comm ission; preparing meeting notices, agendas and minutes
for Commission m eetings; setting up meeting rooms; attending and participating in meetings, recording and
preserving the legislative actions of the Commission; advertising notices of public hearings for ordinances;
receiving documents addressed to the Commission.
Custodian of the City Seal.
Administering oaths.
Acting as the City’s ling of cer 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 of cial 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 of cials 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 C ity vehicles.
Attending bid openings.
City Website maintenance.
Key Objectives:
To provide timely and ef cient support to elected of cials, staff, and board/committee members.
To provide excellent customer service to internal and external customers.
To foster transparency and access to public meetings and records.
To increase the amount of information made available electronically.
To establish best practices for records management, storage, and disposal.
To stay abreast of public records related requirements by regularly attending training.
To complete and maintain a formalized inventory of the Off-Site Storage Facility to determine facility contents,
including proper labeling of boxes.
To reduce the volume of records by purging/destroying documents that have m et State retention
requirements.
Issues, Trends and Highlights:
AB Municipal Election: Candidates who qualify to run for Mayor-Seat 1, Commissioner-Seat 4, and Commissioner-
Seat 5 will appear on the November 8, 2022, General Election ballot.
Records Management Project: The Commission established a priority to develop and improve systems to ensure
t hat the C ity maintains a high-performing workforce which included establishing best practices in t he City
Clerk’s Of ce and throughout the organization for records management, storage and disposal.
City of Atlantic Beach | Budget Book 2023 Page 120
Off-Site Storage Facility Improvements: Building upgrades/improvements are being made to the Off-Site Storage
Facility to accommodate all categories of records including Vital, Permanent, Archival, etc., using Best Practices as
outlined in the Public Records Center Facilities Guidelines.
Workload Data - August 26, 2021 to August 25, 2022:
Performed administrative functions for and attended 49 public meetings which included 23 Regular C ity
Commission, 1 Com mission Workshop, 3 Budget Workshops, 6 Special-called/Special Commission, 4 Town Hall, 7
Code Enforcement Special Magistrate, and 3 Board Member Review Committee meetings.
Performed election/ ling of cer duties for upcom ing Nov. 8, 2022 General Election. Eight candidates led to run
and one candidate withdrew.
Coordinated Records Management training for city manager, city manager, city clerk, department heads,
administrative assistants, IT staff, and city clerk staff.31 employees, including the city clerk staff, participated in a
Records Management Webinar; City clerk and records clerk also attended FRMA (Florida Records Management
Association) Conference.
Continued extensive records management projects of scanning records, verifying scanned records, inventorying
boxes, identifying records that met retention requirements, scheduling destruction of appropriate records, and
documenting in accordance with State laws.
Completed a form alized inventory of records stored in the Off-Site Facility which shows: box number,
department, contents, inclusive dates, general schedule number, record series number, retention, retention
date, and location on shelves.
Coordinated and managed Off-Site Records Storage Facility Improvements.
Purged 47 boxes of paper records and 105 cassette tapes.
Scanned and/or added 2,409 documents to Laser che.
Researched, processed, and prepared 488 lien letters and 82 records requests through JustFOIA.
Expenditures Summary
434 ,545 $62,060
(16.66% vs. prior year)
City Clerk Proposed and Historical Budget vs . Actual
Actual Budgeted
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
City of Atlantic Beach | Budget Book 2023 Page 121
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (72.3%)Personnel Services (72.3%) Personnel Services (72.3%)
Operating Expenses (23.3%)Operating Expenses (23.3%) Operating Expenses (23.3%)
Capital Outlay (4.4%)Capital Outlay (4.4%) Capital Outlay (4.4%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
0.1
0.2
0.3
0.4
0.5
City of Atlantic Beach | Budget Book 2023 Page 122
Expense Objects
General Government
SALARIES $161,534 $162,474 $187,879 $211,173 -100%
OVERTIME $2,419 $3,761 $4,000 $4,000 -100%
SPECIAL PAY $1,100 $527 $2,000 $2,000 -100%
F.I.C.A.$12,111 $12,530 $14,832 $16,815 -100%
BENEFIT GROUP-GENERAL $10,963 $17,280 $14,920 $12,490 -100%
401 GENL DEF CONTR MATCH $1,650 $2,439 $2,297 $2,297 -100%
UNFUNDED LIABILITY-GEPP $44,326 $45,144 $40,074 $27,618 -100%
HEALTH $32,740 $30,634 $34,711 $37,315 -100%
LIFE $317 $336 $355 $355 -100%
WORKERS' COMPENSATION $162 $150 $322 $322 -100%
REEMPLOYMENT COMPENSATION $1,613 $0 $0 N/A
PROFESSIONAL SERVICES $105 $0 $0 N/A
OTHER CONTRACTUAL SERVS.$4,284 $3,824 $28,183 $52,220 -100%
Shredding Monthly Contract $0 $0 $420 $420 -100%
Shredding extra bins and fuel costs $0 $0 $250 $250 -100%
Purge - each bin holds approx. 10 boxes $0 $0 $300 $300 -100%
Contract Employee - Admin Serv.$0 $0 $20,488 $20,800 -100%
Digital conversion project $0 $0 $4,485 $300 -100%
Fire System Install for Records Facility $0 $0 $2,240 $0 -100%
Records Management Consultant $0 $0 $0 $25,000 N/A
TRAVEL AND PER DIEM $100 $100 -100%
Local Travel $0 $0 $100 $100 -100%
COMMUNICATIONS $759 $758 $2,760 $2,860 -100%
Local Service $0 $0 $300 $300 -100%
Monthly Service for 2 re system lines at $75
each $0 $0 $1,800 $1,800 -100%
Monthly Service for City Clerk cell phone $0 $0 $660 $660 -100%
TRANSP.,POSTAGE,MESSENGER $175 $119 $300 $300 -100%
Miscellaneous $0 $0 $300 $300 -100%
REPAIRS & MAINTENANCE $6,810 $11,042 $13,522 $20,740 -100%
Miscellaneous $0 $0 $200 $200 -100%
iCompass - Meeting Manager Pro - annual
fee (+ 5%)$0 $0 $7,019 $7,590 -100%
JustFOIA - records request program - annual
fee (+3%)$0 $0 $3,569 $0 -100%
Laser che integration with JustFOIA -
annual fee (+3%)$0 $0 $714 $0 -100%
iCompass - Board Manager - annual fee $0 $0 $1,500 $2,000 -100%
JustFOIA - Training Center Module - annual
fee $0 $0 $520 $0 -100%
JustFOIA Pro Upgrade - annual fee $0 $0 $0 $9,450 N/A
JustFOIA - One-time Upgrade Service Cost $0 $0 $0 $1,500 N/A
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 123
PRINTING & PUBLISHING $18,261 $13,560 $12,970 $11,345 -100%
Legal Advertising $0 $0 $1,500 $1,500 -100%
Code Supplements $0 $0 $8,000 $8,000 -100%
Code to Internet annual fee (Web Hosting)$0 $0 $700 $700 -100%
Ordinances on Web (OrdBank)$0 $0 $525 $375 -100%
MuniCode Administrative Support Fee $0 $0 $350 $350 -100%
Multiple Code Search (MuniPro) - one user
subscription/license $0 $0 $495 $295 -100%
Miscellaneous Printing (envelopes, name
plates, etc.)$0 $0 $300 $300 -100%
Election Advertising (2022) - no referendum
projected $0 $0 $1,100 $1,100 -100%
PDF of Code after Supplement $0 $0 $0 $150 N/A
OTHER CURRENT CHARGES $369 $170 $500 $500 -100%
Record Documents with Duval Co. Clerk of
Court $0 $0 $400 $400 -100%
Miscellaneous $0 $0 $100 $100 -100%
OFFICE SUPPLIES $748 $182 $1,300 $1,100 -100%
Miscellaneous Of ce Supplies $0 $0 $1,300 $1,300 -100%
OPERATING SUPPLIES $3,828 $9,605 $5,120 $5,200 -100%
Presentation Plaques/Folders/Frames $0 $0 $300 $300 -100%
Records Storage (bins and supplies)$0 $0 $300 $300 -100%
Notary Stamp renewal $0 $0 $120 $0 -100%
Picnic Expenses (Food, supplies, prizes)$0 $0 $3,500 $3,500 -100%
Miscellaneous $0 $0 $900 $900 -100%
BOOK,SUBSCRIP,MEMBERSHIPS $615 $365 $960 $1,205 -100%
Beaches Leader - Annual Subscription $0 $0 $35 $35 -100%
FACC Annual Memberships $0 $0 $150 $200 -100%
IIMC Annual Memberships $0 $0 $340 $400 -100%
FRMA Annual Membership (Institutional)$0 $0 $160 $140 -100%
Book/Manuals (Robert's Rules, Course
Materials, etc.)$0 $0 $150 $150 -100%
IIMC - CMC Application Fee $0 $0 $125 $0 -100%
TRAINING $2,014 $1,627 $5,380 $5,590 -100%
FACC 2021 Fall Academy (mileage & meals)$0 $0 $250 $0 -100%
FACC 2022 Fall Academy (registration & hotel)$0 $0 $1,145 $0 -100%
FACC 2022 Summer Academy $0 $0 $1,139 $0 -100%
2022 Region III Conference $0 $0 $946 $0 -100%
Miscellaneous Training (Records, Code Enf.,
etc.)$0 $0 $1,000 $1,000 -100%
IIMC Online Learning courses $0 $0 $900 $0 -100%
FACC Fall Academy (mileage & meals)$0 $0 $0 $243 N/A
FACC Fall Academy (registration & hotel)$0 $0 $0 $900 N/A
FACC Summer Academy $0 $0 $0 $1,347 N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 124
FRMA Conferences (2)$0 $0 $0 $2,000 N/A
NEFLC Meetings $0 $0 $0 $100 N/A
MACHINERY & EQUIPMENT $0 $19,000 N/A
Large Format Printer/Scanner/Copier $0 $0 $0 $19,000 N/A
COMPUTER EQUIPMENT $4,416 $0 $0 N/A
Total General Government:$309,704 $318,143 $372,485 $434,545 -100%
Total Expense Objects:$309,704 $318,143 $372,485 $434,545 -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 125
Finance
Melissa Burns
Director of Finance
Purpose
The City’s Finance Department provides direct services to the Atlantic Beach communit y, which includes
approximately 8,500 t otal residents and businesses. C omprised of ve divisions (Account ing, Procurement,
Customer Service, Utility Billing and Grants Administration), t he department is responsible for the following:
ensuring effective and ef cient management of citywide resources, supervision and direction of annual
budget preparation, investments, nancial reporting, payroll taxes and report ing, grant s administration and
report ing, pension plan administration, nancial reporting, utility billing, purchasing, and account s payable.
Objectives and Priorities
Objectives
To continue to provide citizens and
management with unquali ed audit opinions
annually
To prepare and monitor the annual operating
budget and long term nancial plan
To provide customers with excellent customer
service
To provide timely and ef cient procurement
support for all depart ments
To assist management with nancial and
performance analysis to aid in decision making
To ensure that all customer demands can be
met from t he comfort of their home
Priorities
C ontinue t o develop Financial Policies
C ontinue t o have audits wit h an unmodi ed
opinion
Update ex isting polices
Streamline Utility Billing processes
Procure and implement an ERP System
Expenditures Summary
There is an increase between the Fiscal Year 2022 budget and the proposed Fiscal year 2023 Budget. This increase can be
attributed to the addition of a Grants Administrator position and a request to replace a meter readers' vehicle. Additionally,
operating expenditures continue to rise due to the increase in prices of required supplies and services. Training was once
again increased due to continued requests for training.
1,437,899 $113,663
(8.58% vs. prior year)
City of Atlantic Beach | Budget Book 2023 Page 126
Finance Propos ed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
1,750k
Expenditures by Expense Type
Personnel Services is the largest expenditure in the Finance Department. This department has a total of 14 full-time staff
members. This is the rst year in many years that a capital expenditure has been requested.
Budgeted Expenditures by Ex pense Type
Personnel Services (82.6%)Personnel Services (82.6%) Personnel Services (82.6%)
Operating Expenses (15.6%)Operating Expenses (15.6%) Operating Expenses (15.6%)
Capital Outlay (1.8%)Capital Outlay (1.8%) Capital Outlay (1.8%)
City of Atlantic Beach | Budget Book 2023 Page 127
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
Expense Objects
Perso nnel Services
General Government
SALARIES $624,735 $634,367 $762,496 $841,056 -100%
Meter Reader Lead $0 $0 $0 $40,295 N/A
Cashier #1 $0 $0 $0 $33,787 N/A
Cashier #2 $0 $0 $0 $32,947 N/A
Director of Finance $0 $0 $0 $138,772 N/A
Finance Associate $0 $0 $0 $44,510 N/A
Meter Reader 1 $0 $0 $0 $48,114 N/A
Customer Service Supervisor $0 $0 $0 $65,411 N/A
Procurement Manager $0 $0 $0 $73,929 N/A
Utility Billing Specialist $0 $0 $0 $44,991 N/A
Utility Billing Supervisor $0 $0 $0 $66,831 N/A
Deputy Finance Director $0 $0 $0 $99,482 N/A
Accountant $0 $0 $0 $51,980 N/A
Meter Reader #2 $0 $0 $0 $36,168 N/A
Grants Administrator $0 $0 $0 $63,839 N/A
Total Amended Salaries $0 $0 $762,496 $0 -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 128
OVERTIME $11,552 $11,981 $0 $15,000 N/A
SPECIAL PAY $415 $4,945 $14,647 $5,618 -100%
F.I.C.A.$47,165 $49,085 $60,600 $66,141 -100%
BENEFIT GROUP-GENERAL $27,276 $41,484 $41,498 $34,971 -100%
401 GENL DEF CONTR MATCH $11,165 $11,864 $12,360 $12,360 -100%
UNFUNDED LIABILITY-GEPP $117,588 $108,348 $112,207 $77,328 -100%
HEALTH $99,252 $115,763 $120,465 $129,500 -100%
LIFE $1,333 $1,358 $1,442 $1,442 -100%
WORKERS' COMPENSATION $4,177 $4,110 $4,200 $4,200 -100%
REEMPLOYMENT COMPENSATION $213 $0 $0 N/A
Total General Government:$944,657 $983,518 $1,129,915 $1,187,616 -100%
Total Personnel Services:$944,657 $983,518 $1,129,915 $1,187,616 -100%
Operating Expenses
General Government
PROFESSIONAL SERVICES $315 $210 $0 $0 N/A
ACCOUNTING & AUDITING $58,489 $84,451 $59,550 $64,550 -100%
Audit $0 $0 $45,000 $48,000 -100%
Single Audit $0 $0 $3,000 $5,000 -100%
Accounting Consultant $0 $0 $11,550 $11,550 -100%
OTHER CONTRACTUAL SERVS.$33,718 $22,084 $34,497 $35,406 -100%
Bank Merchant Service Fees $0 $0 $8,400 $9,756 -100%
Miscellaneous Charges (Emp Screenings)$0 $0 $560 $650 -100%
ClearGov $0 $0 $25,537 $25,000 -100%
TRAVEL AND PER DIEM $100 $500 $500 -100%
COMMUNICATIONS $3,317 $3,751 $3,980 $3,982 -100%
Cell phone charges $0 $0 $2,500 $2,544 -100%
Telephone Charges (In Of ce)$0 $0 $1,440 $1,398 -100%
Unforeseen increases $0 $0 $40 $40 -100%
TRANSP.,POSTAGE,MESSENGER $38,603 $44,900 $45,800 $47,632 -100%
Arista-Utility Printing & Mailing $0 $0 $45,600 $47,424 -100%
Postal Permit $0 $0 $200 $208 -100%
RENTALS & LEASES $459 $599 $630 $660 -100%
Uniform Rental $0 $0 $630 $660 -100%
REPAIR & MAINTENANCE $942 $2,135 $1,000 $6,000 -100%
PRINTING & PUBLISHING $18,179 $19,631 $16,000 $19,698 -100%
Bill/Newsletter Printing $0 $0 $16,000 $19,698 -100%
OFFICE SUPPLIES $2,498 $2,894 $3,000 $3,000 -100%
Sub-line Item 1 $0 $0 $0 $3,000 N/A
OPERATING SUPPLIES $10,580 $11,042 $13,668 $23,405 -100%
Computer Supplies $0 $0 $8,000 $7,800 -100%
Other Supplies $0 $0 $2,168 $2,105 -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 129
Meter Reader Supplies $0 $0 $3,500 $3,500 -100%
Computer Equipment $0 $0 $0 $10,000 N/A
BOOK,SUBSCRIP,MEMBERSHIPS $789 $868 $2,000 $3,925 -100%
Fees for GFOA Budget Award $0 $0 $0 $345 N/A
FGFOA Membership $0 $0 $150 $150 -100%
GFOA Membership $0 $0 $360 $380 -100%
First Coast Chapter FGFOA $0 $0 $30 $60 -100%
National Procurement Association $0 $0 $200 $250 -100%
North Florida Procurement Association $0 $0 $25 $50 -100%
Government Finance Publications $0 $0 $550 $1,000 -100%
Procurement Publications $0 $0 $500 $1,000 -100%
Miscellaneous publications $0 $0 $185 $500 -100%
TRAINING $688 $1,506 $13,696 $15,525 -100%
FGFOA School of Government Finance
(Burns, Percell, Ryes)$0 $0 $975 $1,050 -100%
FGFOA Annual Conference (Burns, Percell,
Reyes)$0 $0 $1,455 $1,575 -100%
Hotels for Training (2 conferences 3
employees $0 $0 $8,021 $9,000 -100%
Review Classes and Testing for CPA $0 $0 $1,200 $1,400 -100%
Procurement Training $0 $0 $1,500 $1,500 -100%
Miscellaneous Training for CSR $0 $0 $870 $1,000 -100%
Total General Government:$168,676 $194,071 $194,321 $224,283 -100%
Total Operating Expenses:$168,676 $194,071 $194,321 $224,283 -100%
Capital Outlay
General Government
VEHICLES $0 $26,000 N/A
Total General Government:$0 $26,000 N /A
Total Capital Outlay:$0 $26,000 N /A
Total Expense Objects:$1,113,333 $1,177,590 $1,324,236 $1,437,899 -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 130
Information Technology
Ron Bautista
Director of Information Technology
Purpose:
Information Technology, a component of t he City Manager ’s Of ce, relies on its own internal staff, plus the
assistance of external partners, to provide connected IT and cybersecurity cont inuity of all computer,
t elephone, and Wi-Fi-related systems and services for t he City government.
More than 160 desktop and laptop computers utilize the data net work comprised of underground ber and
wireless bridges, giving access to business applications such as email, document management syst ems,
police record management syst ems, t he City website, dat a le storage, and videoconferencing.
More than 120 Cit y employees at 15 cit y locat ions are provided voice and data services.
Most business applications such as email, le and records management , utility security access control
systems, network connectivity, and monitoring t ools are run on in-house conventional and virtual server
platforms. Information Technology provides planning, acquisition, inst allation con guration, installat ion and
support for all computers, printers, copiers and telephone systems for City government.
Along with the day-to-day systems and deskt op support, Information Technology carries responsibility for
long-range information system planning and maint enance of services.
Expenditures Summary
824 ,535 -$19,900
(-2.36% vs. prior year)
Information Technology Proposed and Historical Budget vs . Actual
Actual Budgeted
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
200k
400k
600k
800k
1,000k
City of Atlantic Beach | Budget Book 2023 Page 131
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (60.8%)Operating Expenses (60.8%) Operating Expenses (60.8%)
Personnel Services (31.8%)Personnel Services (31.8%) Personnel Services (31.8%)
Capital Outlay (7.4%)Capital Outlay (7.4%) Capital Outlay (7.4%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Personnel Services Operating ExpensesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
0.2
0.4
0.6
0.8
1
City of Atlantic Beach | Budget Book 2023 Page 132
Expense Objects
Perso nnel Services
SALARIES 001-1011-516-12-00 $141,878 $157,217 $175,122 $193,328
OVERTIME 001-1011-516-14-00 $15,479 $8,755 $8,500 $8,500
SPECIAL PAY 001-1011-516-15-00 $800 $1,000
F.I.C.A.001-1011-516-21-00 $11,892 $12,640 $14,109 $15,844
BENEFIT GROUP-GENERAL 001-1011-516-22-04 $17,980 $17,280 $14,920 $7,541
UNFUNDED LIABILITY-GEPP 001-1011-516-22-08 $13,763 $45,144 $40,074 $16,570
HEALTH 001-1011-516-23-01 $15,587 $16,480 $17,482 $18,794
LIFE 001-1011-516-23-02 $264 $264 $264 $264
WORKERS' COMPENSATION 001-1011-516-24-
00 $154 $150 $382 $382
Total Personnel Services:$216,997 $257,930 $271,653 $262,223
Operating Expenses
OTHER CONTRACTUAL SERVS.001-1011-516-34-
00 $8,444 $18,727 $15,000
TRAVEL AND PER DIEM 001-1011-516-40-
00 $271 $23 $571 $571
COMMUNICATIONS 001-1011-516-41-00 $65,243 $67,512 $77,254 $77,254
RENTAL AND LEASES 001-1011-516-44-
00 $18,589 $19,184 $22,579 $22,579
REPAIR & MAINTENANCE 001-1011-516-46-
00 $318,066 $277,142 $328,329 $328,329
PRINTING & PUBLISHING 001-1011-516-47-00 $90 $0 $0
OFFICE SUPPLIES 001-1011-516-51-00 $0 $100
OPERATING SUPPLIES 001-1011-516-52-00 $52,283 $42,172 $56,843 $50,000
GASOLINE 001-1011-516-52-01 $500 $500
BOOK,SUBSCRIP,MEMBERSHIPS 001-1011-516-54-
00 $200 $100 $200 $200
TRAINING 001-1011-516-55-00 $1,928 $5,636 $6,957 $6,957
Total Operating Expenses:$465,113 $411,769 $511,960 $501,490
Capital Outlay
COMPUTER EQUIPMENT 001-1011-516-64-02 $26,301 $6,087 $60,822 $60,822
Total Capital Outlay:$26,301 $6,087 $60,822 $60,822
Total Expense Objects:$708,411 $675,785 $844,435 $824,535
N ameName Account IDAccount ID FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 133
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 object ives and sat isfying our customers,
while promoting an at mosphere of employee engagement, inclusivity and pride. Human Resources
administers programs and activities related to recruitment and selection, equal employment opport unity,
bene t s administration, wellness init iat ives, risk management, workers’ compensation insurance and claims,
commercial insurance and claims (propert y, liability, automobile, etc.), position classi cation, performance
management, compensat ion, employee relations, training and development and personnel policies and
procedures.
Key Objectives:
Recruit and hire the best possible applicants for employment.
Ensure t hat our work environment is diverse, inclusive and free from harassment and discrimination.
Maintain a positive working relationship with the C ity’s two collective bargaining units.
Ensure t hat t he City’s policies are updat ed and enforced consistently.
Updat e and maintain the City's Personnel Policy and Procedures Manual.
Maintain the Cit y's Employee and Retiree payroll systems and HR les t o ensure ef ciency and security.
Apply loss prevention and control methods through ident i cation and analysis of loss exposure in t he
areas of liability, workers compensation and property loss.
Identify and provide training opportunit ies for staff.
Participat e in the Incident Command st ructure for emergency preparedness and related incidents and
events.
Issues , Trends, Highlights:
Due to the impact of the COVID-19 pandemic, t he Human Resources Department has had to make
signi cant 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 implement ed training
opportunities for staff t o ensure racial equity and inclusivity.
The Human Resources Department continually monitors salary equit y, bot h within and out side our
organization and recognizes that we need to update our pay scale to keep up with in ation and other
municipalities. In prior years, the City would give raises based on t he mid-point of the scale, plus
increase the pay scale by 1%as a COLA , but we haven’t done t hat 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 at tract and retain t he most quali ed
candidat es and ensure a diverse and successful workforce. We have implemented NeoGov, a new
recruitment platform, and continue t o look at new opportunities for recruitment.
We have continued to emphasize our wellness program, with subst antial employee participation. This is
the third year in a row that the C ity has earned a Silver Level Award from the First Coast Worksite
Wellness Council.
As part of it s Risk Management role, the Human Resources Depart ment recognizes the import ance of
having a robust, organizat ion-wide Safety Program.
For the budget year 2020-2021, the cost of health insurance was anticipated to increase
subst antially due to increased utilization rates, so we went out to market t o ensure the best products
and the best rates for the Cit y and our employees. We were able to select a new vendor at a great rate
for calendar year 2021.
City of Atlantic Beach | Budget Book 2023 Page 134
Insurance rate projections for liability and property loss are expected to increase substantially, so we are
out t o market for these policies. Workers compensation rates are expected to remain the same.
The Human Resources Department has been successful in converting all of its paper les t o Laser che,
and continues to do so on an on-going basis.
Expenditures Summary
303,487 $44 ,004
(16.96% vs. prior year)
Human Resources Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
City of Atlantic Beach | Budget Book 2023 Page 135
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (85.9%)Personnel Services (85.9%) Personnel Services (85.9%)
Operating Expenses (14.1%)Operating Expenses (14.1%) Operating Expenses (14.1%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 136
Expense Objects
Perso nnel Services
SALARIES $154,792 $150,464 $171,271 $186,165
SPECIAL PAY $3,092 $2,940 $3,167 $3,000
F.I.C.A.$11,338 $11,352 $13,345 $14,814
BENEFIT GROUP-GENERAL $4,999 $6,912 $5,968 $4,996
401 GENL DEF CON TR MATCH $5,772 $5,927 $5,810 $5,810
UNFUNDED LIABILITY-GEPP $32,373 $18,060 $16,030 $11,047
HEALTH $28,968 $29,942 $31,835 $34,223
LIFE $264 $264 $264 $264
WORKERS' COMPENSATION $157 $145 $278 $278
Total Personnel Services:$241,755 $226,006 $247,968 $260,597
Operating Expenses
OTHER CONTRACTUAL SERVS.$3,680 $4,754 $5,000 $16,465
COMMUNICATIONS $744 $991 $1,025 $1,025
TRANSP.,POSTAGE,MESSENGER $10 $100 $100
PRINTING & PUBLISHING $0 $20,000
OTHER CURRENT CHARGES $120,217 $0 $0
OFFICE SUPPLIES $1,747 $1,812 $1,300 $1,300
OPERATING SUPPLIES $1,750 $1,144 $1,500 $1,500
BOOK,SUBSCRIP,MEMBERSHIPS $708 $424 $590 $1,500
TRAINING $422 $2,000 $1,000
Total Operating Expenses:$8,639 $129,765 $11,515 $42,890
Total Expense Objects:$250,394 $355,771 $259,483 $303,487
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 137
Legal Services
Purpose:
The purpose of this program is to provide legal services, including ordinance interpret ation, legal opinion,
negotiation, litigation, etc., requested by t he City Commission, City Manager or City staff.
Key Objectives:
The City At torney is appoint ed by the Cit y Commission and acts as the legal advisor for the municipality and
all of its of cers in matters relating to their of cial 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 t hereof. When required to do so by the Cit y Commission, it prosecutes and defends, for and on
behalf of the C ity, complaints, suit s and proceedings in which the City is a party. The att orney furnishes the
City Commissioners, City Manager and department heads of t he City opinions on questions of law relating
t o their respective powers and duties.
Expenditures Summary
175,000 -$15,000
(-7.89% vs. prior year)
City Attorney Proposed and Historical Budget vs . Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
300k
350k
City of Atlantic Beach | Budget Book 2023 Page 138
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (100%)Operating Expenses (100%) Operating Expenses (100%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating ExpensesFY2017FY2018FY2019FY2020 FY2021FY2022FY20230
0.05
0.1
0.15
0.2
0.25
0.3
City of Atlantic Beach | Budget Book 2023 Page 139
Expense Objects
Operating Expenses
PROFESSIONAL SERVICES $150,000 $150,442 $190,000 $175,000 -7.9%
Charter Review
Committee $0 $0 $0 $25,000 N/A
City Attorney Services $0 $0 $0 $150,000 N/A
Total Operating Expenses:$150,000 $150,442 $190,000 $175,000 -7.9%
Total Expense Objects:$150,000 $150,442 $190,000 $175,000 -7.9%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 140
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 t he City, including implementation and amendment of the Comprehensive Plan; review of applications
for Development Permits to verify consistency with land development regulations and t he Comprehensive
Plan; compliance with sign code and t ree code; proposes amendments t o city land use regulations as
appropriate; and implements studies, programs, and special projects as directed. The Department also
serves as t he City liaison to t he Nort heast Florida Regional Council, Florida Depart ment of Communit y
Affairs, and other local, st ate and federal agencies, and provides staff support to the Communit y
Development Board and the Environmental Stewardship C ommit tee.
Key Objectives:
Work with the City Commission and city staff to maintain and improve the qualit y of life of At lantic
Beach in terms of aest hetics of the built environment, bicycle and pedestrian planning, economic
development, redevelopment, long range planning, marsh master planning, and public works project s.
Mayport Road corridor revitalization efforts.
Implement and apply Chapter 23 (Protection of Trees and the Natural Environment).
Issues , Trends and Highlights :
Bicycle and Pedestrian Connectivity Plan complet ed
Phase 1 Adaptation Plan Adaptation Plan completed
Complet ed t he major update to Chapter 23 – Protection of Trees and t he Natural Environment
Coordinating Main Street Traf c Calming project
Plant ed more than 200+ new trees on public propert y
Obtaining LEED 4.1 certi cation
Updat ing Chapter 24 (Land Development C ode)
Updat ing the 2030 Comprehensive Plan
Draft ing the Community Act ion Plan wit h the Environmental St ewardship Committ ee (ESC)
Hosted annual Arbor Day event
Obtained Monarch but ter y pledge
Workload Data:
The Planning and C ommunity Department is responsible for planning functions along with land use and
zoning administ ration, including review of all building permit applications and new business tax receipts to
verify consistency with the zoning and land development regulat ions 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 C ommit tee.
Expenditures Summary
City of Atlantic Beach | Budget Book 2023 Page 141
824 ,941 $99,616
(13.73% vs. prior year)
Planning and Community Development Proposed and His torical Budget vs. Actual
Actual Budgeted
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
200k
400k
600k
800k
1,000k
Expenditures by Fund
2023 Expenditures by Fund
General Fund (72.1%)General Fund (72.1%) General Fund (72.1%)
Special Revenue Funds (27.9%)Special Revenue Funds (27.9%) Special Revenue Funds (27.9%)
City of Atlantic Beach | Budget Book 2023 Page 142
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Special Revenue Funds General FundFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.2
0.4
0.6
0.8
1
General Fund
General Fund
SALARIES $180,814 $208,896 $250,486 $265,104
OVERTIME $38 $100 $100
SPECIAL PAY $3,129 $2,782 $2,775 $2,171
F.I.C.A.$13,738 $15,952 $19,382 $20,755
BENEFIT GROUP-GENERAL $3,808 $0 $2,498
401 GENL DEF CON TR MATCH $9,192 $11,354 $6,022 $6,022
UNFUNDED LIABILITY-GEPP $11,910 $0 $5,523
HEALTH $21,176 $27,409 $28,743 $30,900
LIFE $289 $368 $378 $378
WORKERS' COMPENSATION $2,152 $2,786 $2,500 $2,500
REEMPLOYMENT COMPENSATION $121 $0 $0
SALARIES $45,247 $46,220 $50,883 $61,764
OVERTIME $500 $500
SPECIAL PAY $2,277 $2,323 $2,250 $2,250
F.I.C.A.$3,419 $3,562 $4,103 $4,936
BENEFIT GROUP-GENERAL $0 $7,494
401 GENL DEF CON TR MATCH $1,426 $1,856 $3,545 $3,545
UNFUNDED LIABILITY-GEPP $12,139 $0 $16,570
HEALTH $7,467 $7,788 $8,301 $8,924
LIFE $119 $124 $145 $145
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 143
WORKERS' COMPENSATION $643 $703 $675 $675
PROFESSIONAL SERVICES $105 $105 $0 $0
OTHER CONTRACTUAL SERVICE $4,775 $39,679 $45,000 $45,000
COMMUNICATIONS $1,220 $1,257 $2,280 $2,280
REPAIR & MAINTENANCE $7,650 $7,650 $7,650 $7,650
PRINTING & PUBLISHING $7,056 $5,588 $20,000 $20,000
OTHER CURRENT CHARGES -$200 $0 $0
OFFICE SUPPLIES $85 $303 $350 $1,550
OPERATING SUPPLIES $3,662 $1,011 $2,100 $5,100
GASOLINE $138 $250 $350
BOOK,SUBSCRIP,MEMBERSHIPS $870 $1,200 $1,200
TRAINING $849 $2,982 $6,500 $6,500
CONTRACTUAL SERVICES $20,448 $13,000 $24,000 $56,000
COMMUNICATIONS $963 $895 $1,032 $1,032
OFFICE SUPPLIES $3 $100 $350
OPERATING SUPPLIES $200 $65 $750 $1,750
GASOLINE $272 $27 $250 $350
BOOK,SUBSCRIP,MEMBERSHIPS $70 $327 $75 $75
TRAINING $2,275 $3,000 $3,000
Total General Fund:$366,478 $408,077 $495,325 $594,941
Total General Fund:$366,478 $408,077 $495,325 $594,941
Special Revenue Funds
Tree Replacement Fund
OTHER CONTRACTUAL SERVICE $22,714 $2,550 $30,000 $30,000
Total Tree Replacement Fund:$22,714 $2,550 $30,000 $30,000
Community Redevelopment
OTHER CONTRACTUAL SERVICE $12,565 $40,062 $200,000 $200,000
Total Community Redevelopment:$12,565 $40,062 $200,000 $200,000
Total Special Revenue Funds:$35,279 $42,612 $230,000 $230,000
Total:$401,757 $450,689 $725,325 $824,941
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 144
Expenditures by Function
Budgeted Expenditures by Function
Comprehensive Planning (79.5%)Comprehensive Planning (79.5%) Comprehensive Planning (79.5%)
Code Enforcement (20.5%)Code Enforcement (20.5%) Code Enforcement (20.5%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Code Enforcement Comprehensive PlanningFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.2
0.4
0.6
0.8
1
City of Atlantic Beach | Budget Book 2023 Page 145
Expenditures
General Government
Co mprehensive Planning
P lanning & Zoning
Personnel Services
SALARIES $180,814 $208,896 $250,486 $265,104 5.8%
OVERTIME $38 $100 $100 0%
SPECIAL PAY $3,129 $2,782 $2,775 $2,171 -21.8%
F.I.C.A.$13,738 $15,952 $19,382 $20,755 7.1%
BENEFIT GROUP-GENERAL $3,808 $0 $2,498 N/A
401 GENL DEF CONTR MATCH $9,192 $11,354 $6,022 $6,022 0%
UNFUNDED LIABILITY-GEPP $11,910 $0 $5,523 N/A
HEALTH $21,176 $27,409 $28,743 $30,900 7.5%
LIFE $289 $368 $378 $378 0%
WORKERS' COMPENSATION $2,152 $2,786 $2,500 $2,500 0%
REEMPLOYMENT
COMPENSATION $121 $0 $0 0%
Total Personnel Services:$246,245 $269,668 $310,386 $335,951 8.2%
Operating Expenses
PROFESSIONAL SERVICES $105 $105 $0 $0 0%
OTHER CONTRACTUAL SERVICE $4,775 $39,679 $45,000 $45,000 0%
COMMUNICATIONS $1,220 $1,257 $2,280 $2,280 0%
REPAIR & MAINTENANCE $7,650 $7,650 $7,650 $7,650 0%
PRINTING & PUBLISHING $7,056 $5,588 $20,000 $20,000 0%
OTHER CURRENT CHARGES -$200 $0 $0 0%
OFFICE SUPPLIES $85 $303 $350 $1,550 342.9%
OPERATING SUPPLIES $3,662 $1,011 $2,100 $5,100 142.9%
GASOLINE $138 $250 $350 40%
BOOK,SUBSCRIP,MEMBERSH IPS $870 $1,200 $1,200 0%
TRAINING $849 $2,982 $6,500 $6,500 0%
OTHER CONTRACTUAL SERVICE $22,714 $2,550 $30,000 $30,000 0%
OTHER CONTRACTUAL SERVICE $12,565 $40,062 $200,000 $200,000 0%
Total Operating Expenses:$60,818 $101,856 $315,330 $319,630 1.4%
Total Planning & Zoning:$307,064 $371,524 $625,716 $655,581 4.8%
Total C omprehensive P lanning:$307,064 $371,524 $625,716 $655,581 4.8%
Total General Government:$307,064 $371,524 $625,716 $655,581 4.8%
Public Safety
Pro tective Inspections
C ode Enforcement
Personnel Services
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 146
SALARIES $45,247 $46,220 $50,883 $61,764 21.4%
OVERTIME $500 $500 0%
SPECIAL PAY $2,277 $2,323 $2,250 $2,250 0%
F.I.C.A.$3,419 $3,562 $4,103 $4,936 20.3%
BENEFIT GROUP-GENERAL $0 $7,494 N/A
401 GENL DEF CONTR MATCH $1,426 $1,856 $3,545 $3,545 0%
UNFUNDED LIABILITY-GEPP $12,139 $0 $16,570 N/A
HEALTH $7,467 $7,788 $8,301 $8,924 7.5%
LIFE $119 $124 $145 $145 0%
WORKERS' COMPENSATION $643 $703 $675 $675 0%
Total Personnel Services:$72,737 $62,576 $70,402 $106,803 51.7%
Operating Expenses
CONTRACTUAL SERVICES $20,448 $13,000 $24,000 $56,000 133.3%
Special Magistrate for Code
Enforcement $0 $0 $0 $24,000 N/A
Consultant to Assess GIS Sys $0 $0 $0 $32,000 N/A
COMMUNICATIONS $963 $895 $1,032 $1,032 0%
OFFICE SUPPLIES $3 $100 $350 250%
OPERATING SUPPLIES $200 $65 $750 $1,750 133.3%
GASOLINE $272 $27 $250 $350 40%
BOOK,SUBSCRIP,MEMBERSH IPS $70 $327 $75 $75 0%
TRAINING $2,275 $3,000 $3,000 0%
Total Operating Expenses:$21,956 $16,589 $29,207 $62,557 114.2%
Total Code Enforcement:$94,693 $79,165 $99,609 $169,360 70%
Total P rotective Inspections:$94,693 $79,165 $99,609 $169,360 70%
Total Public Safety:$94,693 $79,165 $99,609 $169,360 70%
Total Expenditures:$401,757 $450,689 $725,325 $824,941 13.7%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 147
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (53.7%)Personnel Services (53.7%) Personnel Services (53.7%)
Operating Expenses (46.3%)Operating Expenses (46.3%) Operating Expenses (46.3%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.2
0.4
0.6
0.8
1
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 148
Expense Objects
Personnel Servi ces $318,982 $332,243 $380,788 $442,754
Operating Expenses $82,775 $118,446 $344,537 $382,187
Total Expense Objects:$401,757 $450,689 $725,325 $824,941
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
Organizational Chart
Directo r o f P lanning and
Community
Develo pment
Principal Planner and
Environmental
Coordinator
Planner C ode Enforcement
C oordinator
City of Atlantic Beach | Budget Book 2023 Page 149
General Government
The act ivities in this department are comprised of those expenditures that cannot be classi ed in any ot her
department. Various funds are also included in t his depart ment. They are: Convention Development Tax
Fund, Half Cent Sales Tax Fund and C apital Projects Fund.
Expenditures Summary
993,651 -$396,968
(-28.55% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
City of Atlantic Beach | Budget Book 2023 Page 150
Expenditures by Fund
2023 Expenditures by Fund
General Fund (100%)General Fund (100%) General Fund (100%)
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Better Jax 1/2 Ct Sale Tx Capital Projects Fund General FundFY2017FY2018FY2019FY2020FY2021FY202 2FY20230
0.25
0.5
0.75
1
1.25
1.5
City of Atlantic Beach | Budget Book 2023 Page 151
General Fund
General Fund
SALARIES 001-1009-
519-12-00 $16,323 $24,855 $27,584 $29,730 $29,730 7.8%
OVERTIME 001-1009-
519-14-00 $39 $80 $0 $0 $0 0%
SPECIAL PAY 001-1009-
519-15-00 $308 $528 $0 $541 $541 N/A
F.I.C.A.001-1009-
519-21-00 $1,241 $1,930 $2,111 $2,316 $2,316 9.7%
BENEFIT GROUP-GENERAL 001-1009-
519-22-04 $721 $0 $0 $0 0%
401 GENL DEF CON TR MATCH 001-1009-
519-22-05 $623 $1,119 $2,004 $2,004 $2,004 0%
UNFUNDED LIABILITY-GEPP 001-1009-
519-22-08 $2,450 $0 $0 $0 0%
HEALTH 001-1009-
519-23-01 $3,470 $4,751 $5,058 $5,438 $5,438 7.5%
LIFE 001-1009-
519-23-02 $43 $65 $66 $66 $66 0%
WORKERS' COMPENSATION 001-1009-
519-24-00 $17 $23 $18 $18 $18 0%
SALARIES 001-1012-
519-12-00 $86,858 $80,829 $83,797 $150,039 $150,039 79.1%
OVERTIME 001-1012-
519-14-00 $26 $839 $100 $100 $100 0%
SPECIAL PAY 001-1012-
519-15-00 $206 $4,714 $150 $1,500 $1,500 900%
F.I.C.A.001-1012-
519-21-00 $6,337 $6,440 $6,406 $11,787 $11,787 84%
BENEFIT GROUP-GENERAL 001-1012-
519-22-04 $10,095 $6,914 $5,968 $4,996 $4,996 -16.3%
401 GENL DEF CON TR MATCH 001-1012-
519-22-05 $1,671 $1,970 $2,060 $2,060 $2,060 0%
UNFUNDED LIABILITY-GEPP 001-1012-
519-22-08 $18,623 $18,060 $16,030 $11,047 $11,047 -31.1%
HEALTH 001-1012-
519-23-01 $15,372 $14,730 $16,021 $17,223 $17,223 7.5%
LIFE 001-1012-
519-23-02 $197 $187 $300 $300 $300 0%
WORKERS' COMPENSATION 001-1012-
519-24-00 $2,899 $3,274 $3,757 $3,757 $3,757 0%
PROFESSIONAL SERVICES 001-1009-
519-31-00 $52,402 $45,000 $95,500 $85,500 $85,500 -10.5%
OTHER CONTRACTUAL SERVICE 001-1009-
519-34-00 $46,369 $48,376 $76,186 $59,476 $59,476 -21.9%
COMMUNICATIONS 001-1009-
519-41-00 $303 $359 $424 $424 $424 0%
TRANSP.POSTAGE,MESSENGER 001-1009-
519-42-00 $9,094 $5,000 $10,000 $10,000 $10,000 0%
N ameName Account IDAccount ID FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 152
UTILITIES 001-1009-
519-43-00 $18,477 $18,956 $18,000 $18,000 $18,000 0%
CITY PROVIDED 001-1009-
519-43-01 $8,527 $6,692 $8,500 $8,500 $8,500 0%
RENTALS & LEASES 001-1009-
519-44-00 $3,832 $3,832 $3,833 $3,833 $3,833 0%
INSURANCE 001-1009-
519-45-00 $159,277 $162,809 $195,394 $225,221 $225,221 15.3%
REPAIR & MAINTENANCE 001-1009-
519-46-00 $7,661 $6,417 $12,900 $12,900 $12,900 0%
PRINTING & PUBLISHING 001-1009-
519-47-00 $811 $750 $750 $750 0%
OTHER CURRENT CHARGES 001-1009-
519-49-00 $266 $41,549 $0 $0 -100%
OFFICE SUPPLIES 001-1009-
519-51-00 $1,880 $1,470 $2,500 $2,500 $2,500 0%
OPERATING SUPPLIES 001-1009-
519-52-00 $10,463 $8,566 $12,000 $12,000 $12,000 0%
BOOK,SUBSCRIP,MEMBERSHIPS 001-1009-
519-54-00 $1,179 $679 $1,200 $1,200 $1,200 0%
PROFESSIONAL SERVICES 001-1012-
519-31-00 $105 $45 $0 $0 $0 0%
OTHER CONTRACTUAL SERVICE 001-1012-
519-34-00 $61,818 $60,288 $167,000 $172,000 $172,000 3%
COMMUNICATIONS 001-1012-
519-41-00 $95 $423 $600 $600 $600 0%
RENTALS & LEASES 001-1012-
519-44-00 $300 $300 $300 0%
REPAIR & MAINTENANCE 001-1012-
519-46-00 $8,736 $47,095 $55,000 $55,000 16.8%
OPERATING SUPPLIES 001-1012-
519-52-00 $6,252 $11,614 $7,500 $22,800 $22,800 204%
GASOLINE 001-1012-
519-52-01 $401 $660 $600 $1,200 $1,200 100%
DIESEL 001-1012-
519-52-02 $25 $25 $25 0%
TRAINING 001-1012-
519-55-00 $1,000 $1,000 $1,000 0%
MACHINERY & EQUIPMENT 001-1009-
519-64-00 $14,718 $177,506 $0 $0 $0 0%
BUILDING 001-1012-
519-62-00 $200,000 $0 $0 -100%
MACHINERY & EQUIPMENT 001-1012-
519-64-00 $22,500 $22,500 $22,500 0%
MOTOR VEHICLES 001-1012-
519-64-01 $0 $35,000 $35,000 N/A
Total General Fund:$580,184 $730,001 $1,096,786 $993,651 $993,651 -9.4%
Total General Fund:$580,184 $730,001 $1,096,786 $993,651 $993,651 -9.4%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 153
Better Jax 1/2 C t Sale Tx
OTHER CONTRACTUAL SERVICE 131-1009-
519-34-00 $251,169 $0 $0 $0 0%
LAND 131-1009-
519-61-00 $293,833 $0 $0 -100%
BUSINESS GRANT PROGRAM 131-1009-
519-82-01 $49,990 $0 $0 $0 0%
Total Better Jax 1/2 Ct Sale Tx:$0 $301,159 $293,833 $0 $0 -100%
Capital Pro jects Fund
OTHER CONTRACTUAL SERVICE 300-1009-
519-34-00 $24,235 $0 $0 $0 0%
Total Capital Projects Fund:$24,235 $0 $0 $0 $0 0%
Total:$604,419 $1,031,160 $1,390,619 $993,651 $993,651 -28.5%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (69.8%)Operating Expenses (69.8%) Operating Expenses (69.8%)
Personnel Services (24.4%)Personnel Services (24.4%) Personnel Services (24.4%)
Capital Outlay (5.8%)Capital Outlay (5.8%) Capital Outlay (5.8%)
City of Atlantic Beach | Budget Book 2023 Page 154
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Capital Outlay Personnel Services Operating ExpensesFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
0.25
0.5
0.75
1
1.25
1.5
Expense Objects
Perso nnel Services
General Government
SALARIES $16,323 $24,855 $27,584 $29,730 7.8%
OVERTIME $39 $80 $0 $0 0%
SPECIAL PAY $308 $528 $0 $541 N/A
F.I.C.A.$1,241 $1,930 $2,111 $2,316 9.7%
BENEFIT GROUP-GENERAL $721 $0 $0 0%
401 GENL DEF CONTR MATCH $623 $1,119 $2,004 $2,004 0%
UNFUNDED LIABILITY-GEPP $2,450 $0 $0 0%
HEALTH $3,470 $4,751 $5,058 $5,438 7.5%
LIFE $43 $65 $66 $66 0%
WORKERS' COMPENSATION $17 $23 $18 $18 0%
SALARIES $86,858 $80,829 $83,797 $150,039 79.1%
OVERTIME $26 $839 $100 $100 0%
SPECIAL PAY $206 $4,714 $150 $1,500 900%
F.I.C.A.$6,337 $6,440 $6,406 $11,787 84%
BENEFIT GROUP-GENERAL $10,095 $6,914 $5,968 $4,996 -16.3%
401 GENL DEF CONTR MATCH $1,671 $1,970 $2,060 $2,060 0%
UNFUNDED LIABILITY-GEPP $18,623 $18,060 $16,030 $11,047 -31.1%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 155
HEALTH $15,372 $14,730 $16,021 $17,223 7.5%
LIFE $197 $187 $300 $300 0%
WORKERS' COMPENSATION $2,899 $3,274 $3,757 $3,757 0%
Total General Government:$167,518 $171,308 $171,430 $242,922 41.7%
Total Personnel Services:$167,518 $171,308 $171,430 $242,922 41.7%
Operating Expenses
General Government
PROFESSIONAL SERVICES $52,402 $45,000 $95,500 $85,500 -10.5%
State Lobbyist Services $0 $0 $45,500 $45,500 0%
Traf c Engineer $0 $0 $50,000 $40,000 -20%
OTHER CONTRACTUAL SERVICE $46,369 $48,376 $76,186 $59,476 -21.9%
OPEB Valuation $0 $0 $0 $10,000 N/A
Grant Writing Services $0 $0 $42,986 $44,276 3%
Pest Control $0 $0 $1,200 $1,200 0%
Other Miscellaneous Services $0 $0 $4,000 $4,000 0%
City's Share of Actuarial Eval-
Police $0 $0 $2,000 $0 -100%
Legal Review of Charter Of cers'$0 $0 $6,000 $0 -100%
Bus Shelter/JTA $0 $0 $20,000 $0 -100%
COMMUNICATIONS $303 $359 $424 $424 0%
TRANSP.POSTAGE,MESSENGER $9,094 $5,000 $10,000 $10,000 0%
UTILITIES $18,477 $18,956 $18,000 $18,000 0%
CITY PROVIDED $8,527 $6,692 $8,500 $8,500 0%
RENTALS & LEASES $3,832 $3,832 $3,833 $3,833 0%
INSURANCE $159,277 $162,809 $195,394 $225,221 15.3%
REPAIR & MAINTENANCE $7,661 $6,417 $12,900 $12,900 0%
North End Copier Charges $0 $0 $5,600 $5,600 0%
South End Copier Charges $0 $0 $2,300 $2,300 0%
Misc. Building Repairs $0 $0 $5,000 $5,000 0%
PRINTING & PUBLISHING $811 $750 $750 0%
OTHER CURRENT CHARGES $266 $41,549 $0 -100%
Contingency $0 $0 $41,549 $0 -100%
OFFICE SUPPLIES $1,880 $1,470 $2,500 $2,500 0%
OPERATING SUPPLIES $10,463 $8,566 $12,000 $12,000 0%
BOOK,SUBSCRIP,MEMBERSHIPS $1,179 $679 $1,200 $1,200 0%
OTHER CONTRACTUAL SERVICE $251,169 $0 $0 0%
OTHER CONTRACTUAL SERVICE $24,235 $0 $0 0%
PROFESSIONAL SERVICES $105 $45 $0 $0 0%
OTHER CONTRACTUAL SERVICE $61,818 $60,288 $167,000 $172,000 3%
Janitorial $0 $0 $0 $62,000 N/A
Janitorial, HVAC Repairs, etc.$0 $0 $62,000 $0 -100%
Public Works Roof Repair $0 $0 $20,000 $0 -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 156
Standard Roof Repairs $0 $0 $17,000 $17,000 0%
Public Works Mold Mitigation $0 $0 $18,000 $18,000 0%
Sanitize City Hall 2x Per Year $0 $0 $10,000 $10,000 0%
Sanitize Jordan CC 2x Per Year $0 $0 $5,000 $5,000 0%
Sanitize Gail Baker CC 2x Per Year $0 $0 $5,000 $5,000 0%
Sanitize Public Safety 2x Per Year $0 $0 $8,000 $8,000 0%
Sanitize Adele Grage 2x Per Year $0 $0 $7,000 $7,000 0%
Sanitize Public Utilities 2x Per Year $0 $0 $7,000 $7,000 0%
Sanitize Public Works 2x Per Year $0 $0 $8,000 $8,000 0%
Misc. Equipment Repairs $0 $0 $0 $25,000 N/A
COMMUNICATIONS $95 $423 $600 $600 0%
Phone for Bldg. Maint. Tech $0 $0 $600 $600 0%
RENTALS & LEASES $300 $300 0%
REPAIR & MAINTENANCE $8,736 $47,095 $55,000 16.8%
Bldg Auto lock repair/upgrades $0 $0 $0 $50,000 N/A
Painting Interior of City
Hall/Carpet repair $0 $0 $42,095 $0 -100%
Miscellaneous Repairs $0 $0 $5,000 $5,000 0%
OPERATING SUPPLIES $6,252 $11,614 $7,500 $22,800 204%
Paint Supplies, Hardware, Tools $0 $0 $4,800 $4,800 0%
Janitorial Supplies $0 $0 $1,200 $5,000 316.7%
Hand Sanitizer, Disinfectants $0 $0 $1,500 $3,000 100%
Automatic Locks for 12 Restrooms $0 $0 $0 $10,000 N/A
GASOLINE $401 $660 $600 $1,200 100%
DIESEL $25 $25 0%
TRAINING $1,000 $1,000 0%
Total General Government:$422,183 $632,356 $702,856 $693,229 -1.4%
Total Operating Expenses:$422,183 $632,356 $702,856 $693,229 -1.4%
Capital Outlay
General Government
MACHINERY & EQUIPMENT $14,718 $177,506 $0 $0 0%
LAND $293,833 $0 -100%
BUILDING $200,000 $0 -100%
Re-Roof City Hall & Chambers $0 $0 $200,000 $0 -100%
MACHINERY & EQUIPMENT $22,500 $22,500 0%
3 NEW A/C UNITS (LOCATIONS
TBD)$0 $0 $22,500 $22,500 0%
MOTOR VEHICLES $0 $35,000 N/A
1 Full Size Pickup Truck $0 $0 $0 $35,000 N/A
Total General Government:$14,718 $177,506 $516,333 $57,500 -88.9%
Total Capital Outlay:$14,718 $177,506 $516,333 $57,500 -88.9%
Grants and Aids
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 157
General Government
BUSINESS GRANT PROGRAM $49,990 $0 $0 0%
Total General Government:$49,990 $0 $0 0%
Total Grants and Aids:$49,990 $0 $0 0%
Total Expense Objects:$604,419 $1,031,160 $1,390,619 $993,651 -28.5%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 158
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 t he City of At lantic
Beach. The department will accomplish t his by maintaining community part nerships that promote safe
streets and neighborhoods.
The Police Department operates eight (8) divisions which include Administration, Patrol & Traf c
Enforcement, Training & Logistics, Community Affairs, Purchasing, Accreditation and Oversight, Property /
Evidence and Investigat ions. 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 pat rol, traf c enforcement, traf c crash investigations, records management,
animal cont rol, Ocean Rescue, accreditation management and a citizen volunt eer program. The
Communications Division answers all 911 calls for police, re, and emergency medical responses within t he
City of Atlantic Beach.
Key Objectives 2020-21:
The Priorit y Object ive for Public Safety in 2020-21 is t o promot e and provide training on Racial Equity,
Community Engagement, Of cer Wellness and Leadership Development. Of cers will be provided training
t hat addresses the uniqueness t hat diverse cultures bring t o 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 of cer is a foundat ional element of a healthy relationship bet ween the police department and t he
community. To that end the department will look for new ways to improve wellness throughout t he career
of our of cers. We will continue to conduct in-service training for of cers at every level wit hin our
department to help prepare them for a long and positive career in the C ity of At lantic 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 st rain on our team in the police department but despit e that,
our employees have continued to provide exceptional service to our city.
This year has proven to us t hat the t hree beaches Police Departments can and need to rely on each other to
provide public safety to all of our citizens and a st rong 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 st af ng levels for our citizens. After t hat, critical st af ng need passed the beaches law
enforcement agencies again relied on each other to prepare for a special event t hat had the potent ial to
affect public safety services in all t hree cit ies.
All t hese events have strengt hened how we work with all of our Emergency Management partners in Duval
County. Multiple jurisdictions and disciplines came together to prepare for countrywide event s that required
communication and coordination over multiple days. Through this, we have strengt hened our working
relat ionship with our Law Enforcement and Emergency Management partners at t he beaches and from t he
City of Jacksonville.
Workload Data
Activity 2019 2020 2021 (8 mo.)
City of Atlantic Beach | Budget Book 2023 Page 159
Average Emergency
Response Time in minut es
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
Traf c citat ions 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 t he
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 C omputer Aided Dispatch syst em from FY2019. A portion will also be
used to purchase upgraded dispatch consoles. The Depart ment was also awarded $64,241 from t he
Coronavirus Supplement al Funding Program to be used to purchase equipment to assist in communit y
education and cleaning of city facilities. The Department also anticipates approval of t he Depart ment of
Justice Bulletproof Vest Partnership Grant to purchase bullet proof vests for of cers, the exact amount has
not been con rmed but is expected to be about $4,000.
For FY 2021, t he Department received $52,858 in Just ice Assistance Grant Count y-wide (JAGC) funds to be
used to complete the purchase of community securit y cameras. The Department received $2,177 in Justice
Assistance Grant Direct (JAGD) funds to be used to complete the purchase of addit ional software for t he
ABPD Field Training Program. The Department also complet ed 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 t hrough the Department of
Justice Bullet proof Vest Partnership Grant t o purchase bulletproof vest s for of cers. The exact amount has
not been con rmed but is expected to be approximately $4,000
For FY 2022, t he Department anticipat es receiving Justice Assistance Grant County-wide (JAGC) funds and
Depart ment of Justice Bulletproof Vest Partnership funds. However, the amounts are yet to be approved.
The funding level is expect ed t o 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, invest igating reports of animal attacks,
animal cruelty and neglect, issuing citations for animal control code violations, investigating animal bit es,
and coordinating handling and care of animals in the Cit y kennel.
Employees:
Animal Cont rol of cers operate under the Police Department. There are two full-time Animal Cont rol of cers
t o provide coverage seven days per week.
Training/certi cations
Atlantic Beach Animal Control of cers receive state cert i cation through FACA (Florida Animal Control
Association). After the init ial 40 hours of training is received, each Of cer must pass a state cert i cation test.
Annual continuing education is required to maintain certi cation.
Education/community outreach
City of Atlantic Beach | Budget Book 2023 Page 160
Atlantic Beach Animal C ontrol of cers emphasize community education and outreach. The of cers attend
t he Citizens Police Academy and other events and activities to help keep t he communit y informed about
animal control issues.
Activity 2020 2021 (8 Months)
Phone Calls 1274 821
Cruelty Invest igations 51 37
Animals Handled 247 176
Animals Returned to
Owner
93 47
Cit ations Writ ten 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 ident ifying
potent ial dangers associated with recreational activities in an open water environment. Ocean Lifeguards
promote beach and ocean safety and provide ef cient, effect ive wat er rescues and Basic Life Support (BLS)
prior to ambulance arrival.
Employees
The lifeguards are a division of the Public Safety Depart ment and report to the Chief of Police. Five lifeguards
are employed year round in a part time capacity t o provide seamless maintenance of the program, including
applicant processing, training, equipment and supply invent ory. An additional 40 lifeguards are hired
annually t o provide seasonal (6 months), part time service.
Training/Certi cations
Each year, lifeguards begin training in January wit h formal test ing and training in March. All lifeguards have
current Emergency Medical Responders training and certi cation. All guards attend eit her 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 certi cat ions. The At lantic Beach
Lifeguard Program has received USLA Advanced Certi cation, which means all lifeguards are cert i ed
Emergency Medical Responders or above. The lifeguards have a truck, ATV, and jet ski as part of their eet.
Beach Staf ng
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 pat rols, st ation staf ng and incident response. Additionally, Lifeguards
provide coverage on weekends from April through Memorial Day and Labor Day through September.
For the 2021 FY, the City is budgeting for addit ional lifeguard coverage on the beach. Weekend-only staf ng
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; rst aid, lifesaving techniques,
competition t raining, lifeguard training, marine life and safety, and physical tness. The program is designed
t o run for one week, 4 hours per day, with 10 participants attending per session and is offered in 4 different
City of Atlantic Beach | Budget Book 2023 Page 161
sessions. It should be noted that during the time of the pandemic, the program was modi ed for the safet y
of attendees and instruct ors with t he intent of returning the program to t he original format when it is safe
t o 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 t he
future.
Community Affairs Division
Purpose:
The At lantic Beach Department Communit y Affairs Division is tasked with establishing, maintaining, and
strengthening the relationship bet ween the Atlantic Beach Police Department and our community. The
Police Depart ment is focused on community involvement and values its citizens' input, developing a st rong
open partnership through communication, services, and interaction. Working together to make At lantic
Beach a safe place to live, work, and play is our goal.
Key Objectives:
Establish and maintain effective relat ionships with the community.
Collaborative problem solving through open dialogue wit h the community to promote meaningful
discussion on t opics relative t o the community.
Link the Police Department’s mission with community participation t hrough community events,
programs, and of cer interaction.
Maintain and improve t he At lantic Beach Police Volunteer Program.
Encourage Police Department personnel to participate and engage with the citizens at events and
through community programs.
Collaborate and coordinat e with t he Parks and Recreations Department on special events.
Volunteer Program:
The Atlantic Beach Police Depart ment Volunt eer Program, which began in January 2018, consists of 41
individuals with additional int erested 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 int eractions
this year.
The top 5 volunteer duties are clerical, patrol, special events, parking enforcement /t raf c control
and assisting with of cer training.
The top 5 special event s are Halloween, C hristmas, Communit y Career Day, Atlant ic Beach
Elementary Walk & Roll.
The Depart ment has volunt eers within a specialized group, VERT (Volunteer Emergency Response
Team), which assists with natural disasters and police-related calls performing duties that relat e to
traf c control, resource distribution, scribing, and much more.
Expenditures Summary
8,358,578 -$21,265
(-0.25% vs. prior year)
City of Atlantic Beach | Budget Book 2023 Page 162
Public Safety Proposed and His torical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
2M
4M
6M
8M
10M
Expenditures by Fund
2023 Expenditures by Fund
General Fund (99%)General Fund (99%) General Fund (99%)
Capital Projects Funds (0.6%)Capital Projects Funds (0.6%) Capital Projects Funds (0.6%)
Special Revenue Funds (0.4%)Special Revenue Funds (0.4%) Special Revenue Funds (0.4%)
City of Atlantic Beach | Budget Book 2023 Page 163
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Special Revenue Funds Capital Projects Funds General FundFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
2
4
6
8
10
General Fund
General Fund
SALARIES 001-2001-521-
12-00 $250,663 $452,995 $497,325 $536,349 7.8%
OVERTIME 001-2001-521-
14-00 $594 $225 $650 $650 0%
SPECIAL PAY 001-2001-521-
15-00 $5,726 $5,163 $17,524 $6,900 -60.6%
F.I.C.A.001-2001-521-
21-00 $19,239 $34,569 $39,437 $42,374 7.4%
BENEFIT GROUP-POLICE 001-2001-521-
22-03 $13,178 $295,699 $12,193 $12,193 0%
BENEFIT GROUP-GENERAL 001-2001-521-
22-04 $7,199 $17,244 $14,920 $9,992 -33%
401 GENL DEF CON TR MATCH 001-2001-521-
22-05 $5,873 $3,495 $8,755 $8,755 0%
UNFUNDED LIABILITY-GEPP 001-2001-521-
22-08 $27,206 $45,144 $40,074 $22,094 -44.9%
UNFUNDED LIABILITY-POLICE 001-2001-521-
22-09 $220,868 $13,440 $10,978 $10,978 0%
HEALTH 001-2001-521-
23-01 $33,645 $58,147 $61,678 $66,304 7.5%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 164
LIFE 001-2001-521-
23-02 $572 $797 $806 $806 0%
WORKERS' COMPENSATION 001-2001-521-
24-00 $9,359 $6,233 $9,500 $9,500 0%
SALARIES 001-2002-521-
12-00 $1,788,025 $1,565,266 $1,821,932 $2,046,224 12.3%
OVERTIME 001-2002-521-
14-00 $88,589 $88,310 $105,000 $105,000 0%
SPECIAL PAY 001-2002-521-
15-00 $158,635 $107,229 $108,000 $110,000 1.9%
F.I.C.A.001-2002-521-
21-00 $148,580 $132,083 $155,673 $173,556 11.5%
BENEFIT GROUP-POLICE 001-2002-521-
22-03 $176,114 $443,313 $252,996 $310,934 22.9%
UNFUNDED LIABILITY-POLICE 001-2002-521-
22-09 $278,900 $278,964 $427,782 $148,971 -65.2%
HEALTH 001-2002-521-
23-01 $287,991 $242,972 $280,868 $301,933 7.5%
LIFE 001-2002-521-
23-02 $3,278 $2,981 $3,105 $3,105 0%
WORKERS' COMPENSATION 001-2002-521-
24-00 $41,602 $33,034 $50,000 $50,000 0%
REEMPLOYMENT
COMPENSATION
001-2002-521-
25-00 $201 $0 $0 0%
SALARIES 001-2003-521-
12-00 $139,487 $140,048 $227,264 $227,773 0.2%
OVERTIME 001-2003-521-
14-00 $9,096 $9,292 $15,000 $15,000 0%
SPECIAL PAY 001-2003-521-
15-00 $24,471 $24,533 $29,722 $29,722 0%
F.I.C.A.001-2003-521-
21-00 $12,784 $13,425 $20,807 $21,168 1.7%
BENEFIT GROUP-POLICE 001-2003-521-
22-03 $7,843 $48,204 $27,434 $27,434 0%
UNFUNDED LIABILITY-POLICE 001-2003-521-
22-09 $12,420 $30,252 $24,670 $24,670 0%
HEALTH 001-2003-521-
23-01 $13,782 $18,308 $19,099 $20,532 7.5%
LIFE 001-2003-521-
23-02 $264 $259 $275 $275 0%
WORKERS' COMPENSATION 001-2003-521-
24-00 $3,504 $3,285 $4,000 $4,000 0%
SALARIES 001-2004-521-
12-00 $235,237 $251,399 $289,696 $278,201 -4%
OVERTIME 001-2004-521-
14-00 $6,068 $7,415 $0 $17,500 N/A
SPECIAL PAY 001-2004-521-
15-00 $8,939 $13,200 $9,472 $7,492 -20.9%
F.I.C.A.001-2004-521-
21-00 $18,411 $20,509 $22,886 $27,695 21%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 165
BENEFIT GROUP-GENERAL 001-2004-521-
22-04 $7,674 $6,912 $5,968 $9,992 67.4%
401 GENL DEF CON TR MATCH 001-2004-521-
22-05 $6,611 $7,776 $6,553 $6,553 0%
UNFUNDED LIABILITY-GEPP 001-2004-521-
22-08 $67,897 $18,060 $16,030 $22,094 37.8%
HEALTH 001-2004-521-
23-01 $45,059 $46,354 $48,793 $52,453 7.5%
LIFE 001-2004-521-
23-02 $610 $659 $449 $449 0%
WORKERS' COMPENSATION 001-2004-521-
24-00 $244 $246 $350 $350 0%
SALARIES 001-2005-562-
12-00 $68,339 $70,330 $76,256 $84,565 10.9%
OVERTIME 001-2005-562-
14-00 $955 $637 $1,500 $1,500 0%
SPECIAL PAY 001-2005-562-
15-00 $2,464 $2,593 $3,130 $3,163 1.1%
F.I.C.A.001-2005-562-
21-00 $5,421 $5,587 $6,187 $6,979 12.8%
BENEFIT GROUP-GENERAL 001-2005-562-
22-04 $3,120 $6,950 $5,968 $2,498 -58.1%
401 GENL DEF CON TR MATCH 001-2005-562-
22-05 $993 $1,936 $250 $250 0%
UNFUNDED LIABILITY-GEPP 001-2005-562-
22-08 $4,464 $18,060 $16,030 $5,523 -65.5%
LIFE 001-2005-562-
23-02 $140 $143 $165 $165 0%
WORKERS' COMPENSATION 001-2005-562-
24-00 $751 $736 $1,074 $1,074 0%
SALARIES 001-2006-521-
12-00 $9,699 $8,943 $15,385 $28,938 88.1%
F.I.C.A.001-2006-521-
21-00 $742 $684 $1,177 $2,214 88.1%
WORKERS' COMPENSATION 001-2006-521-
24-00 $205 $170 $210 $210 0%
OVERTIME 001-2007-521-
14-00 $5,000 $5,000 0%
BENEFIT GROUP-POLICE 001-2007-521-
22-03 $13,817 $21,432 $12,193 $12,193 0%
UNFUNDED LIABILITY-POLICE 001-2007-521-
22-09 $21,882 $13,440 $10,978 $10,978 0%
HEALTH 001-2007-521-
23-01 $576 $576 $0 $0 0%
SALARIES 001-3005-522-
12-00 $224,097 $207,569 $255,583 $268,362 5%
F.I.C.A.001-3005-522-
21-00 $17,144 $15,879 $19,552 $20,530 5%
WORKERS' COMPENSATION 001-3005-522-
24-00 $5,063 $4,463 $6,000 $6,000 0%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 166
REEMPLOYMENT COMP 001-3005-522-
25-00 $255 $0 $0 0%
PROFESSIONAL SERVICES 001-2001-521-
31-00 $21,925 $17,206 $41,062 $41,662 1.5%
OTHER CONTRACTUAL SERVS.001-2001-521-
34-00 $7,438 $12,022 $14,500 $13,700 -5.5%
COMMUNICATIONS 001-2001-521-
41-00 $87,860 $132,382 $121,220 $173,351 43%
TRANSP.,POSTAGE,MESSENGER 001-2001-521-
42-00 $11 $27 $500 $500 0%
UTILITIES 001-2001-521-
43-00 $15,805 $15,710 $16,000 $17,000 6.3%
CITY PROVIDED 001-2001-521-
43-01 $3,684 $4,018 $5,600 $7,600 35.7%
RENTALS & LEASES 001-2001-521-
44-00 $9,778 $17,143 $14,500 $16,600 14.5%
REPAIR & MAINTENANCE 001-2001-521-
46-00 $39,077 $47,304 $58,200 $75,175 29.2%
PRINTING & PUBLISHING 001-2001-521-
47-00 $1,728 $4,792 $10,500 $10,500 0%
PROMOTIONS 001-2001-521-
48-00 $10,290 $7,231 $11,200 $11,200 0%
OFFICE SUPPLIES 001-2001-521-
51-00 $9,239 $5,457 $11,000 $13,000 18.2%
OPERATING SUPPLIES 001-2001-521-
52-00 $18,539 $34,924 $54,800 $61,800 12.8%
DIESEL 001-2001-521-
52-02 $121 $500 $1,200 140%
BOOK,SUBSCRIP,MEMBERSHIPS 001-2001-521-
54-00 $1,145 $1,777 $4,000 $4,000 0%
OTHER CONTRACTUAL SERVS.001-2002-521-
34-00 $2,518 $23,974 $6,000 $6,000 0%
TRAVEL AND PER DIEM 001-2002-521-
40-00 $500 $500 0%
REPAIR & MAINTENANCE 001-2002-521-
46-00 $18,348 $22,784 $62,500 $71,700 14.7%
OPERATING SUPPLIES 001-2002-521-
52-00 $99,574 $106,059 $109,480 $130,525 19.2%
GASOLINE 001-2002-521-
52-01 $54,933 $47,852 $67,259 $89,259 32.7%
OTHER CONTRACTUAL SERVS.001-2003-521-
34-00 $1,324 $1,250 $1,800 $2,100 16.7%
REPAIR & MAINTENANCE 001-2003-521-
46-00 $4,000 $4,000 0%
OPERATING SUPPLIES 001-2003-521-
52-00 $556 $491 $1,000 $1,000 0%
OPERATING SUPPLIES 001-2004-521-
52-00 $2,653 $2,258 $3,000 $3,000 0%
BOOK,SUBSCRIP,MEMBERSHIPS 001-2004-521-
54-00 $350 $350 0%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 167
COMMUNICATIONS 001-2005-521-
41-00 $41 $0 $0 0%
PROFESSIONAL SERVICES 001-2005-562-
31-00 $45 $600 $600 0%
OTHER CONTRACT SERVICES 001-2005-562-
34-00 $750 $750 0%
COMMUNICATIONS 001-2005-562-
41-00 $636 $508 $0 $0 0%
CITY PROVIDED 001-2005-562-
43-01 $219 $224 $250 $250 0%
REPAIR & MAINTENANCE 001-2005-562-
46-00 $950 $125 $1,000 $1,000 0%
FIRST VEHICLES/EQUIPMENT 001-2005-562-
46-01 $1,000 $1,000 0%
OPERATING SUPPLIES 001-2005-562-
52-00 $1,979 $698 $3,000 $3,000 0%
GASOLINE 001-2005-562-
52-01 $3,835 $3,927 $3,400 $3,400 0%
BOOKS,SUBSCRIPT,MEMBERSHP 001-2005-562-
54-00 $250 $250 0%
OPERATING SUPPLIES 001-2006-521-
52-00 $193 $276 $350 $350 0%
INVESTIGATIONS 001-2007-521-
35-00 $3,000 $1,000 $6,000 $6,000 0%
RENTALS & LEASES 001-2007-521-
44-00 $7,340 $6,679 $8,500 $8,500 0%
REPAIR & MAINTENANCE 001-2007-521-
46-00 $1,000 $1,000 0%
OPERATING SUPPLIES 001-2007-521-
52-00 $4,972 $208 $1,000 $1,000 0%
CITY OF JAX CONTRACT 001-3001-522-
34-01 $1,236,431 $1,273,524 $1,363,785 $1,363,785 0%
UTILITIES 001-3001-522-
43-00 $15,691 $15,596 $13,952 $13,952 0%
CITY PROVIDED 001-3001-522-
43-01 $3,684 $4,018 $4,000 $4,000 0%
PROFESSIONAL SERVICES 001-3005-522-
31-00 $2,805 $2,475 $12,000 $12,000 0%
OTHER CONTRACTUAL SVC 001-3005-522-
34-00 $2,005 $2,220 $3,500 $3,500 0%
TRAVEL AND PER DIEM 001-3005-522-
40-00 $3,000 $3,000 $3,000 0%
COMMUNICATIONS 001-3005-522-
41-00 $5,699 $5,104 $6,589 $6,589 0%
UTILITIES 001-3005-522-
43-00 $569 $569 $1,000 $1,000 0%
CITY PROVIDED 001-3005-522-
43-01 $2,814 $2,692 $3,000 $3,000 0%
REPAIR & MAINTENANCE 001-3005-522-
46-00 $3,895 $1,224 $6,000 $6,000 0%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 168
FIRST VEHICLES/EQUIPMENT 001-3005-522-
46-01 $4,000 $4,000 0%
OPERATING SUPPLIES 001-3005-522-
52-00 $12,568 $20,488 $10,300 $15,150 47.1%
GASOLINE 001-3005-522-
52-01 $1,649 $1,312 $2,000 $4,600 130%
BOOK,SUBSCRIP,MEMBERSHIPS 001-3005-522-
54-00 $350 $350 0%
TRAINING 001-3005-522-
55-00 $539 $164 $1,000 $1,000 0%
MACHINERY & EQUIPMENT 001-2001-521-
64-00 $36,900 $25,728 $0 $50,000 N/A
MOTOR VEHICLES 001-2001-521-
64-01 $45,442 $0 $0 0%
COMPUTER EQUIPMENT 001-2001-521-
64-02 $64,036 $2,199 $0 $0 0%
MACHINERY & EQUIPMENT 001-2002-521-
64-00 $48,086 $0 $0 0%
MOTOR VEHICLES 001-2002-521-
64-01 $226,310 $209,366 $312,000 $180,000 -42.3%
BUILDINGS 001-3005-522-
62-00 $637,500 $562,500 -11.8%
MACHINERY & EQUIPMENT 001-3005-522-
64-00 $13,221 $4,000 $4,000 0%
MOTOR VEHICLES 001-3005-522-
64-01 -$1,000 $20,000 $20,000 0%
COMPUTER EQUIPMENT 001-3005-522-
64-02 $6,800 $7,500 10.3%
Total General Fund:$6,673,078 $7,000,129 $8,185,649 $8,278,861 1.1%
Total General Fund:$6,673,078 $7,000,129 $8,185,649 $8,278,861 1.1%
Special Revenue Funds
Court Co st Training Fund
TRAINING 141-2001-521-
55-00 $17,751 $17,244 $25,000 $25,000 0%
Total Court C ost Training Fund:$17,751 $17,244 $25,000 $25,000 0%
Radio Co mmunication Fund
COMMUNICATIONS 142-2001-521-
41-00 $7,717 $7,717 0%
Total Radio C ommunication
Fund:$7,717 $7,717 0%
Fdle Jag Grant-Cops
SALARIES 161-2002-521-
12-00 $52,858 -100%
Total Fdle Jag Grant-Cops:$0 $0 $52,858 $0 -100%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 169
Fdle Jag Grant-Csu
MACHINERY & EQUIPMENT 162-2007-521-
64-00 $44,985 N/A
Total Fdle Jag Grant-Csu:$44,985 N /A
Total Special Revenue Funds:$62,735 $17,244 $85,575 $32,717 -61.8%
Capital Pro jects Funds
Capital P rojects Fund
PROFESSIONAL SERVICES 300-2000-521-
31-00 $62,564 $47,000 -24.9%
MACHINERY & EQUIPMENT 300-2001-521-
64-00 $8,677 $46,055 $0 -100%
Total Capital Projects Fund:$0 $8,677 $108,619 $47,000 -56.7%
Total Capital Projects Funds:$0 $8,677 $108,619 $47,000 -56.7%
Total:$6,735,813 $7,026,050 $8,379,843 $8,358,578 -0.3%
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
C hange)
Expenditures by Function
Budgeted Expenditures by Function
Public Safety (70.7%)Public Safety (70.7%) Public Safety (70.7%)
Fire Control (27.9%)Fire Control (27.9%) Fire Control (27.9%)
Animal Control (1.4%)Animal Control (1.4%) Animal Control (1.4%)
City of Atlantic Beach | Budget Book 2023 Page 170
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Animal Control Fire Control Public SafetyFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
2
4
6
8
10
Expenditures
Public Safety
Public Safety
P olice - Non Divisional
Operating Expenses
PROFESSIONAL SERVICES $62,564 $47,000
Carryover Bathroom Repair $0 $0 $62,564 $47,000
Total Operating Expenses:$62,564 $47,000
Total Police - No n Divisional:$0 $0 $62,564 $47,000
Administration
Personnel Services
SALARIES $250,663 $452,995 $497,325 $536,349
Police Administrative Manager $0 $0 $0 $46,214
Police Procurement & Of ce Asst.$0 $0 $0 $36,744
Chief of Police $0 $0 $0 $156,895
Commander - Support Services $0 $0 $0 $143,899
Support Services Manager $0 $0 $0 $56,173
Police Records Specialist $0 $0 $0 $54,207
Property/Evidence/Records Clerk $0 $0 $0 $42,217
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 171
Total Amended Salaries $0 $0 $497,325 $0
OVERTIME $594 $225 $650 $650
SPECIAL PAY $5,726 $5,163 $17,524 $6,900
F.I.C.A.$19,239 $34,569 $39,437 $42,374
BENEFIT GROUP-POLICE $13,178 $295,699 $12,193 $12,193
BENEFIT GROUP-GENERAL $7,199 $17,244 $14,920 $9,992
401 GENL DEF CONTR MATCH $5,873 $3,495 $8,755 $8,755
UNFUNDED LIABILITY-GEPP $27,206 $45,144 $40,074 $22,094
UNFUNDED LIABILITY-POLICE $220,868 $13,440 $10,978 $10,978
HEALTH $33,645 $58,147 $61,678 $66,304
LIFE $572 $797 $806 $806
WORKERS' COMPENSATION $9,359 $6,233 $9,500 $9,500
Total Personnel Services:$594,121 $933,151 $713,840 $726,895
Operating Expenses
PROFESSIONAL SERVICES $21,925 $17,206 $41,062 $41,662
Pre Empl Physicals $0 $0 $1,750 $1,750
Pre Empl Polygraph $0 $0 $400 $400
Pre Empl Drug Screen $0 $0 $1,000 $1,000
Pre Empl Written Tests $0 $0 $1,000 $1,000
Hep B Titer Tests $0 $0 $1,512 $1,512
Hep B Vac $0 $0 $2,400 $2,400
Legal Representation for RPO $0 $0 $10,000 $10,000
State of FL Pros Serv $0 $0 $1,000 $1,000
State of FL Forfeit Prossessing $0 $0 $1,000 $1,000
Special Magistrate Animal Ctl $0 $0 $1,500 $2,500
Life Scan Wellness $0 $0 $17,000 $17,000
Medical Testing for COVID $0 $0 $2,500 $1,500
OTHER CONTRACTUAL SERVS.$7,438 $12,022 $14,500 $13,700
Outside Pest Control $0 $0 $600 $600
Inside Pest Control $0 $0 $100 $100
TLO Trans Union Fees plus Overage $0 $0 $1,000 $1,000
Crime Mapping $0 $0 $1,500 $700
Document Shredding $0 $0 $1,000 $1,000
Transcription Service $0 $0 $500 $500
CFA $0 $0 $900 $900
CFA Assessor Travel $0 $0 $3,000 $3,000
CFA Membership $0 $0 $900 $900
CFA Assessment FL Pac and Tac $0 $0 $5,000 $5,000
COMMUNICATIONS $87,860 $132,382 $121,220 $173,351
Laptop Air Cards $0 $0 $2,500 $31,000
Police Radio Air Time $0 $0 $47,520 $28,006
9 New Portable Radios $0 $0 $40,500 $45,000
ATT T1 Line $0 $0 $7,500 $7,499
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 172
ATT Fiber for CAD and Radio $0 $0 $3,600 $3,600
Verizon Cell service $0 $0 $4,800 $57,600
T Mobile Cell for CSU $0 $0 $500 $500
ComCast Data PD $0 $0 $5,100 $28,000
Portable Radios for 2 Additional Of cers $0 $0 $9,200 $10,000
TRANSP.,POSTAGE,MESSENGER $11 $27 $500 $500
Dept Postage and Shipping $0 $0 $500 $500
UTILITIES $15,805 $15,710 $16,000 $17,000
City Utilities PD $0 $0 $16,000 $17,000
CITY PROVIDED $3,684 $4,018 $5,600 $7,600
City Provided Utilities $0 $0 $5,600 $7,600
RENTALS & LEASES $9,778 $17,143 $14,500 $16,600
Misc Rentals $0 $0 $1,500 $1,500
Sunovia GPS Tracking $0 $0 $13,000 $15,100
REPAIR & MAINTENANCE $39,077 $47,304 $58,200 $75,175
Trancite Crash Diagraming Software $0 $0 $0 $900
TriTech RMS & CAD $0 $0 $15,000 $15,000
Konika Copier $0 $0 $3,000 $3,000
Netmotion $0 $0 $1,000 $1,500
General Building Maint $0 $0 $20,000 $25,000
AP Systems Fire Alarm Monitoring $0 $0 $300 $300
FL Accred Software in Pwr DMS $0 $0 $300 $300
Pwr DMS Directives and Tng Sys $0 $0 $4,300 $4,800
Generator Remote Monitor $0 $0 $300 $300
Moto CAD Maint Agreement $0 $0 $12,000 $12,000
Fire Alarm & Sprinkler Service $0 $0 $2,000 $4,000
Frontline Auditing Software $0 $0 $0 $6,500
Vigilant Solutions LPR Software Maint.$0 $0 $0 $1,575
PRINTING & PUBLISHING $1,728 $4,792 $10,500 $10,500
Dept Advertising / Recruiting $0 $0 $4,000 $4,000
Parking and AC Citations $0 $0 $2,000 $2,000
Surveys $0 $0 $500 $500
Internal forms and brochures $0 $0 $1,000 $1,000
Victim Rights English & Spanish $0 $0 $2,000 $2,000
Community Outreach $0 $0 $1,000 $1,000
PROMOTIONS $10,290 $7,231 $11,200 $11,200
Citizens Police Acadmey $0 $0 $2,000 $2,000
Comm Outreach CFA SWAG COPS $0 $0 $9,200 $9,200
OFFICE SUPPLIES $9,239 $5,457 $11,000 $13,000
Of ce Supplies and Equipment $0 $0 $11,000 $13,000
OPERATING SUPPLIES $18,539 $34,924 $54,800 $61,800
Small Tools / Equip / Furnishings $0 $0 $4,000 $4,000
Institutional Supplies $0 $0 $4,000 $4,500
Property and Evidence Supplies $0 $0 $2,000 $2,500
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 173
Uniforms for Civilian Staff $0 $0 $1,000 $1,000
Class D Uniforms for Sworn Staff $0 $0 $2,000 $2,000
AED Pad and Battery Replacement $0 $0 $4,000 $4,000
AED Replacements $0 $0 $11,000 $11,000
Laptop Computers $0 $0 $19,200 $24,000
Mobile Printers $0 $0 $2,800 $2,800
Laptops for 2 additional of cers $0 $0 $4,800 $6,000
DIESEL $121 $500 $1,200
Diesel for PD Generator $0 $0 $500 $1,200
BOOK,SUBSCRIP,MEMBERSH IPS $1,145 $1,777 $4,000 $4,000
Professional Memberships for all Div $0 $0 $4,000 $4,000
TRAINING $17,751 $17,244 $25,000 $25,000
COMMUNICATIONS $7,717 $7,717
Total Operating Expenses:$244,391 $317,238 $396,299 $480,005
Capital Outlay
MACHINERY & EQUIPMENT $36,900 $25,728 $0 $50,000
MOTOR VEHICLES $45,442 $0 $0
COMPUTER EQUIPMENT $64,036 $2,199 $0 $0
MACHINERY & EQUIPMENT $8,677 $46,055 $0
Community Security Cameras 3 locations - budget last year,
but not completed $0 $0 $46,055 $0
Total Capital Outlay:$146,379 $36,604 $46,055 $50,000
Total Administration:$984,890 $1,286,993 $1,156,194 $1,256,900
P atro l
Personnel Services
SALARIES $1,788,025 $1,565,266 $1,821,932 $2,046,224
Commander - Patrol $0 $0 $0 $131,512
Lieutenant - 2 $0 $0 $0 $220,339
Sergeants - 5 $0 $0 $0 $476,975
Police Of cers - 17 $0 $0 $0 $906,532
Police Of cers PT - 2 $0 $0 $0 $65,301
Vacancies - 3 $0 $0 $0 $147,339
Patrol Commander $0 $0 $110,282 $0
Lieutenant $0 $0 $98,674 $0
Sgt 1 & 5 $0 $0 $189,616 $0
Sgt 2 $0 $0 $90,087 $0
Sgt 3 $0 $0 $87,727 $0
Sgt 4 $0 $0 $80,483 $0
Part-time Of cer $0 $0 $60,320 $0
Of cer 1 & 16 $0 $0 $104,086 $0
Of cer 2 $0 $0 $75,809 $0
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 174
Of cer 3, 14 & 19 $0 $0 $148,977 $0
Of cer 5 $0 $0 $80,483 $0
Of cer 6 $0 $0 $55,618 $0
Of cer 7 $0 $0 $44,915 $0
Of cer 9 & 20 $0 $0 $118,340 $0
Of cer 10, 12, & 15 $0 $0 $141,897 $0
Of cer 11 & 17 $0 $0 $92,214 $0
Vacancy $0 $0 $89,830 $0
New Of cers $0 $0 $89,830 $98,226
Sub-line Item 1 $0 $0 $62,744 $0
OVERTIME $88,589 $88,310 $105,000 $105,000
SPECIAL PAY $158,635 $107,229 $108,000 $110,000
F.I.C.A.$148,580 $132,083 $155,673 $173,556
BENEFIT GROUP-POLICE $176,114 $443,313 $252,996 $310,934
UNFUNDED LIABILITY-POLICE $278,900 $278,964 $427,782 $148,971
HEALTH $287,991 $242,972 $280,868 $301,933
LIFE $3,278 $2,981 $3,105 $3,105
WORKERS' COMPENSATION $41,602 $33,034 $50,000 $50,000
REEMPLOYMENT COMPENSATION $201 $0 $0
SALARIES $52,858
Total Personnel Services:$2,971,713 $2,894,352 $3,258,214 $3,249,723
Operating Expenses
OTHER CONTRACTUAL SERVS.$2,518 $23,974 $6,000 $6,000
Uniform Cleaning $0 $0 $5,000 $5,000
Dept Artwork $0 $0 $1,000 $1,000
TRAVEL AND PER DIEM $500 $500
Mileage $0 $0 $500 $500
REPAIR & MAINTENANCE $18,348 $22,784 $62,500 $71,700
Radar&Laser Calibration $0 $0 $6,500 $6,500
Carwash for Dept Vehicles $0 $0 $1,500 $1,700
General Equipment Repair and Maint $0 $0 $2,500 $3,000
Of cer Cam Maint & Equip $0 $0 $5,000 $5,000
Community Security Camera Maint&Equip $0 $0 $5,000 $5,000
Vehicle Equip & Repair All Div $0 $0 $10,000 $10,000
MDE Software Maint Fee $0 $0 $1,300 $1,300
Police MTCY Parts & Maint $0 $0 $1,000 $3,000
Police Bicycle Maint & Repair $0 $0 $5,000 $5,000
Police Boat Maint & Repair $0 $0 $1,200 $1,200
Police ATV Maint & Repair $0 $0 $2,500 $4,000
HAM Radio Maint & Equip $0 $0 $1,000 $1,000
Evidence Library.com $0 $0 $20,000 $25,000
OPERATING SUPPLIES $99,574 $106,059 $109,480 $130,525
Police Uniforms & Duty Gear $0 $0 $16,000 $16,000
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 175
Police Equipment $0 $0 $20,000 $20,000
Firearms Supplies $0 $0 $17,300 $22,500
Training Supplies use of Force $0 $0 $1,500 $2,210
Non Lethal Munitions $0 $0 $1,500 $2,235
SRT Equip $0 $0 $7,000 $9,400
Body Armor $0 $0 $9,600 $14,400
Laptop Parts/Batteries Etc $0 $0 $2,000 $2,000
Crime Scene Processing & Evdi. Supplies $0 $0 $3,000 $3,000
Training Supplies $0 $0 $1,500 $1,500
NATO Ballistic Shield $0 $0 $4,500 $4,500
Uniform & Equip for Part Time Off $0 $0 $3,500 $3,500
TASER Replacement & Hosted Training $0 $0 $22,080 $22,080
Additional Body Armor for New Of cers $0 $0 $0 $3,600
GASOLINE $54,933 $47,852 $67,259 $89,259
Fuel for PD 3% Increase $0 $0 $67,259 $89,259
Total Operating Expenses:$175,374 $200,668 $245,739 $297,984
Capital Outlay
MACHINERY & EQUIPMENT $48,086 $0 $0
MOTOR VEHICLES $226,310 $209,366 $312,000 $180,000
Patrol Vehicles 3% price increase $0 $0 $171,000 $180,000
Admin Detective Vehicle $0 $0 $27,000 $0
Patrol Cars for 2 Additional Of cers $0 $0 $114,000 $120,000
Total Capital Outlay:$226,310 $257,452 $312,000 $180,000
Total Patrol:$3,373,396 $3,352,472 $3,815,953 $3,727,707
Detective
Personnel Services
SALARIES $139,487 $140,048 $227,264 $227,773
Detective - 3 $0 $0 $0 $227,773
Detective/Of cer 8 $0 $0 $80,483 $0
Detective/Of cer 4 $0 $0 $80,483 $0
Detective/Of cer 18 $0 $0 $66,298 $0
OVERTIME $9,096 $9,292 $15,000 $15,000
SPECIAL PAY $24,471 $24,533 $29,722 $29,722
F.I.C.A.$12,784 $13,425 $20,807 $21,168
BENEFIT GROUP-POLICE $7,843 $48,204 $27,434 $27,434
UNFUNDED LIABILITY-POLICE $12,420 $30,252 $24,670 $24,670
HEALTH $13,782 $18,308 $19,099 $20,532
LIFE $264 $259 $275 $275
WORKERS' COMPENSATION $3,504 $3,285 $4,000 $4,000
Total Personnel Services:$223,651 $287,606 $368,271 $370,574
Operating Expenses
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 176
OTHER CONTRACTUAL SERVS.$1,324 $1,250 $1,800 $2,100
Renewal of Con dential Tags $0 $0 $300 $300
FaceLogics Composite & Line Up Serv $0 $0 $1,500 $1,800
REPAIR & MAINTENANCE $4,000 $4,000
Repair of Crime Scene and Surv. Equip $0 $0 $4,000 $4,000
OPERATING SUPPLIES $556 $491 $1,000 $1,000
Investigative Supplies $0 $0 $1,000 $1,000
Total Operating Expenses:$1,880 $1,741 $6,800 $7,100
Total Detective:$225,530 $289,347 $375,071 $377,674
Dispatch
Personnel Services
SALARIES $235,237 $251,399 $289,696 $278,201
OVERTIME $6,068 $7,415 $0 $17,500
SPECIAL PAY $8,939 $13,200 $9,472 $7,492
F.I.C.A.$18,411 $20,509 $22,886 $27,695
BENEFIT GROUP-GENERAL $7,674 $6,912 $5,968 $9,992
401 GENL DEF CONTR MATCH $6,611 $7,776 $6,553 $6,553
UNFUNDED LIABILITY-GEPP $67,897 $18,060 $16,030 $22,094
HEALTH $45,059 $46,354 $48,793 $52,453
LIFE $610 $659 $449 $449
WORKERS' COMPENSATION $244 $246 $350 $350
Total Personnel Services:$396,749 $372,529 $400,197 $422,779
Operating Expenses
OPERATING SUPPLIES $2,653 $2,258 $3,000 $3,000
Equip & Supplies for Comm Center $0 $0 $3,000 $3,000
BOOK,SUBSCRIP,MEMBERSH IPS $350 $350
APCO Membership for All Comm $0 $0 $350 $350
Total Operating Expenses:$2,653 $2,258 $3,350 $3,350
Total Dispatch:$399,401 $374,787 $403,547 $426,129
Animal Control
Operating Expenses
COMMUNICATIONS $41 $0 $0
Total Operating Expenses:$41 $0 $0
Total Animal Control:$0 $41 $0 $0
School Guards
Personnel Services
SALARIES $9,699 $8,943 $15,385 $28,938
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 177
F.I.C.A.$742 $684 $1,177 $2,214
WORKERS' COMPENSATION $205 $170 $210 $210
Total Personnel Services:$10,646 $9,798 $16,772 $31,362
Operating Expenses
OPERATING SUPPLIES $193 $276 $350 $350
Equipment Replacement $0 $0 $350 $350
Total Operating Expenses:$193 $276 $350 $350
Total School Guards:$10,839 $10,074 $17,122 $31,712
C rime Suppression Unit
Personnel Services
OVERTIME $5,000 $5,000
BENEFIT GROUP-POLICE $13,817 $21,432 $12,193 $12,193
UNFUNDED LIABILITY-POLICE $21,882 $13,440 $10,978 $10,978
HEALTH $576 $576 $0 $0
Total Personnel Services:$36,275 $35,448 $28,171 $28,171
Operating Expenses
INVESTIGATIONS $3,000 $1,000 $6,000 $6,000
Investigative Fund $0 $0 $6,000 $6,000
RENTALS & LEASES $7,340 $6,679 $8,500 $8,500
CSU Rental Vehicle $0 $0 $8,500 $8,500
REPAIR & MAINTENANCE $1,000 $1,000
Repair of CSU Equipment $0 $0 $1,000 $1,000
OPERATING SUPPLIES $4,972 $208 $1,000 $1,000
Equip Replacement $0 $0 $1,000 $1,000
Total Operating Expenses:$15,312 $7,887 $16,500 $16,500
Capital Outlay
MACHINERY & EQUIPMENT $44,985
Total Capital Outlay:$44,985 $0 $0
Total Crime Suppression Unit:$96,571 $43,335 $44,671 $44,671
Total P ublic Safety:$5,090,629 $5,357,049 $5,875,122 $5,911,793
Fire Control
Fire Control And Rescue
Operating Expenses
CITY OF JAX CONTRACT $1,236,431 $1,273,524 $1,363,785 $1,363,785
UTILITIES $15,691 $15,596 $13,952 $13,952
CITY PROVIDED $3,684 $4,018 $4,000 $4,000
Total Operating Expenses:$1,255,806 $1,293,138 $1,381,737 $1,381,737
Total Fire Contro l And Rescue:$1,255,806 $1,293,138 $1,381,737 $1,381,737
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 178
Lifeguards
Personnel Services
SALARIES $224,097 $207,569 $255,583 $268,362
F.I.C.A.$17,144 $15,879 $19,552 $20,530
WORKERS' COMPENSATION $5,063 $4,463 $6,000 $6,000
REEMPLOYMENT COMP $255 $0 $0
Total Personnel Services:$246,303 $228,166 $281,135 $294,892
Operating Expenses
PROFESSIONAL SERVICES $2,805 $2,475 $12,000 $12,000
Pre Employment Physical & Drug Screen & H ep B Titer &
Vac $0 $0 $6,000 $6,000
Enviro Test for Mold & Treatment $0 $0 $6,000 $6,000
OTHER CONTRACTUAL SVC $2,005 $2,220 $3,500 $3,500
Alarm Serv and ComCast Connect $0 $0 $3,500 $3,500
TRAVEL AND PER DIEM $3,000 $3,000 $3,000
Travel & Training $0 $0 $3,000 $3,000
COMMUNICATIONS $5,699 $5,104 $6,589 $6,589
COJ Radio Air Time $0 $0 $6,589 $6,589
UTILITIES $569 $569 $1,000 $1,000
Utilities $0 $0 $1,000 $1,000
CITY PROVIDED $2,814 $2,692 $3,000 $3,000
City Provided Utilities $0 $0 $3,000 $3,000
REPAIR & MAINTENANCE $3,895 $1,224 $6,000 $6,000
LG Chairs, Rescue Equipment $0 $0 $6,000 $6,000
FIRST VEHICLES/EQUIPMENT $4,000 $4,000
LG Vehicle Maint FV and Outside Vendors $0 $0 $4,000 $4,000
OPERATING SUPPLIES $12,568 $20,488 $10,300 $15,150
LG Equip Personal & Rescue $0 $0 $10,300 $11,300
Special Projects $0 $0 $0 $3,850
GASOLINE $1,649 $1,312 $2,000 $4,600
LG Fuel $0 $0 $2,000 $4,600
BOOK,SUBSCRIP,MEMBERSH IPS $350 $350
Membership to Prof Assn & Cert $0 $0 $350 $350
TRAINING $539 $164 $1,000 $1,000
LG Training $0 $0 $1,000 $1,000
Total Operating Expenses:$35,543 $36,247 $52,739 $60,189
Capital Outlay
BUILDINGS $637,500 $562,500
Lifeguard Station $0 $0 $0 $562,500
Grant Match for Lifeguard Station $0 $0 $637,500 $0
MACHINERY & EQUIPMENT $13,221 $4,000 $4,000
Dry Suits for Lifeguards $0 $0 $4,000 $4,000
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 179
MOTOR VEHICLES -$1,000 $20,000 $20,000
Lifeguard ATV $0 $0 $20,000 $20,000
COMPUTER EQUIPMENT $6,800 $7,500
Replace LG Radios $0 $0 $6,800 $7,500
Total Capital Outlay:$13,221 -$1,000 $668,300 $594,000
Total Lifeguards:$295,068 $263,413 $1,002,174 $949,081
Total Fire Control:$1,550,874 $1,556,551 $2,383,911 $2,330,818
Total Public Safety:$6,641,502 $6,913,600 $8,259,033 $8,242,611
H uman Services
Heal th
Animal Control
Personnel Services
SALARIES $68,339 $70,330 $76,256 $84,565
OVERTIME $955 $637 $1,500 $1,500
ACO OT $0 $0 $1,500 $1,500
SPECIAL PAY $2,464 $2,593 $3,130 $3,163
F.I.C.A.$5,421 $5,587 $6,187 $6,979
BENEFIT GROUP-GENERAL $3,120 $6,950 $5,968 $2,498
401 GENL DEF CONTR MATCH $993 $1,936 $250 $250
UNFUNDED LIABILITY-GEPP $4,464 $18,060 $16,030 $5,523
LIFE $140 $143 $165 $165
WORKERS' COMPENSATION $751 $736 $1,074 $1,074
Total Personnel Services:$86,647 $106,970 $110,560 $105,717
Operating Expenses
PROFESSIONAL SERVICES $45 $600 $600
Emerg Vet Service $0 $0 $600 $600
OTHER CONTRACT SERVICES $750 $750
Trapper Service $0 $0 $750 $750
COMMUNICATIONS $636 $508 $0 $0
CITY PROVIDED $219 $224 $250 $250
Anml Ctl Building Utilities $0 $0 $250 $250
REPAIR & MAINTENANCE $950 $125 $1,000 $1,000
Repair of Equip & Kennel $0 $0 $1,000 $1,000
FIRST VEHICLES/EQUIPMENT $1,000 $1,000
Animal Ctl Truck Repair $0 $0 $1,000 $1,000
OPERATING SUPPLIES $1,979 $698 $3,000 $3,000
Capture Equipment, Cages, Protective gear $0 $0 $3,000 $3,000
GASOLINE $3,835 $3,927 $3,400 $3,400
Fuel for ACO vehicles $0 $0 $3,400 $3,400
BOOKS,SUBSCRIPT,MEMBERSHP $250 $250
Membership to Professional Org & Notary $0 $0 $250 $250
Total Operating Expenses:$7,664 $5,480 $10,250 $10,250
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 180
Total Animal Control:$94,311 $112,451 $120,810 $115,967
Total Heal th:$94,311 $112,451 $120,810 $115,967
Total Human Services:$94,311 $112,451 $120,810 $115,967
Total Expenditures:$6,735,813 $7,026,050 $8,379,843 $8,358,578
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (62.6%)Personnel Services (62.6%) Personnel Services (62.6%)
Operating Expenses (27.6%)Operating Expenses (27.6%) Operating Expenses (27.6%)
Capital Outlay (9.9%)Capital Outlay (9.9%) Capital Outlay (9.9%)
City of Atlantic Beach | Budget Book 2023 Page 181
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
2
4
6
8
10
Expense Objects
Personnel Servi ces $4,566,105 $4,868,021 $5,177,160 $5,230,113 -100%
Operating Expenses $1,738,815 $1,864,974 $2,176,328 $2,304,465 -100%
Capital Outlay $430,894 $293,056 $1,026,355 $824,000 -100%
Total Expense Objects:$6,735,813 $7,026,050 $8,379,843 $8,358,578 -100%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 182
Public Works
Scott Williams
Director of Public Works
There are several depart ments/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 administ ration of design,
construction, operation and maintenance act ivities for Streets, Stormwat er, Buildings, Parks, Beauti cation,
Sanitation, Fleet and Equipment Maintenance, as well as supporting annual contracts and customer
requests relat ed t o Public Works functions.
Building Maintenance
The Building Maintenance Division of the Public Works Depart ment is responsible for routine maint enance
and improvements t o the C ity’s buildings and associated infrastructure.
Fleet Maint enance
The Fleet Maintenance Division of the Public Works Department is responsible for overseeing the eet
maintenance contractor ’s compliance wit h their contractual obligation t o 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 modi cat ions as needed.
Street s and Maint enance
The Street s and Maintenance Division of the Public Works Department is responsible for maintaining and
improving the Cit y’s streets, right s-of-way, beach, beach accesses, stormwater conveyance and treatment
systems, and signage and st riping throughout the City.
Parks
The Parks Division of the Public Works Department manages t he day-to-day maintenance and long-term
improvements of the parks throughout t he city. Responsibilities include providing functional, safe
recreational areas for the citizens.
and visitors who use the parks and keeping t he parks aest hetically pleasing.
Sanitation
The Sanitation Department is responsible for overseeing the franchise refuse cont ractor ’s compliance with
t heir contractual obligations t o the Cit y, 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 effect ive treatment and conveyance of the City’s stormwater.
Expenditures Summary
City of Atlantic Beach | Budget Book 2023 Page 183
9,685,550 $734 ,424
(8.20% vs. prior year)
Public Works Proposed and Historical Budget vs . Actual
Actual Budgeted
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
10M
2.5M
5M
7.5M
12.5M
Expenditures by Fund
2023 Expenditures by Fund
Storm Water Drainage Fund (44.6%)Storm Water Drainage Fund (44.6%) Storm Water Drainage Fund (44.6%)
General Fund (34.6%)General Fund (34.6%) General Fund (34.6%)
Sanitation Fund (20.8%)Sanitation Fund (20.8%) Sanitation Fund (20.8%)
City of Atlantic Beach | Budget Book 2023 Page 184
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Sanitation Fund General Fund Storm Water Drainage FundFY2017FY2018FY2019FY2020FY2021FY20 22FY20230
2
4
6
8
10
12
General Fund
General Fund
Personnel Services
SALARIES $249,197 $237,041 $249,568 $263,747
PW Inspector & Asst Director $0 $0 $0 $68,491
RECEPTIONIST $0 $0 $0 $35,840
ADMINISTRATIVE COORDINATOR $0 $0 $0 $52,984
CONTRACTS, NPDES & ADMIN $0 $0 $0 $82,359
CITY ENGINEER 25%$0 $0 $0 $24,073
Total Amended Salaries $0 $0 $249,568 $0
OVERTIME $743 $1,114 $800 $800
SPECIAL PAY $4,384 $16,631 $5,159 $5,213
F.I.C.A.$18,893 $19,284 $26,054 $20,882
BENEFIT GROUP-GENERAL $17,330 $6,912 $5,968 $12,490
401 GENL DEF CONTR MATCH $5,997 $7,695 $14,108 $14,108
UNFUNDED LIABILITY-GEPP $67,981 $18,060 $16,030 $27,617
HEALTH $35,322 $35,533 $37,769 $40,602
LIFE $526 $506 $578 $578
WORKERS' COMPENSATION $1,793 $2,185 $2,000 $2,000
SALARIES $263,436 $250,879 $334,074 $389,002
PW DIRECTOR 40%$0 $0 $0 $45,803
BUILDING/SIGN MAINTENANCE $0 $0 $0 $47,868
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 185
BEACH RANGER 50%$0 $0 $0 $23,402
STRTS/STORMWATER/BCHS SUPERV $0 $0 $0 $26,765
GENERAL MAINT WORKER II $0 $0 $0 $43,292
GENERAL MAINTENANCE WORKER $0 $0 $0 $35,119
GENERAL MAINT WORKER 75%$0 $0 $0 $33,284
GENERAL MAINT WORKER 75%$0 $0 $0 $29,058
IRRIG/LANDSCAPE TECH 25%$0 $0 $0 $10,249
3 GEN WORKER VACAN CIES 75%$0 $0 $0 $94,162
Total Amended Salaries $0 $0 $334,074 $0
OVERTIME $7,275 $6,795 $5,000 $10,248
SPECIAL PAY $5,196 $2,976 $1,500 $3,118
F.I.C.A.$20,015 $19,494 $26,054 $30,935
BENEFIT GROUP-GENERAL $13,219 $17,280 $14,920 $27,477
401 GENL DEF CONTR MATCH $7,784 $7,130 $5,000 $5,000
UNFUNDED LIABILITY-GEPP $69,250 $45,144 $40,074 $60,758
HEALTH $64,580 $62,978 $69,218 $74,410
LIFE $650 $646 $650 $650
WORKERS' COMPENSATION $13,562 $13,099 $17,000 $17,000
SALARY $228,912 $160,996 $264,838 $283,300
PARK RANGER $0 $0 $32,329 $33,787
PARK RANGER B $0 $0 $30,445 $25,668
PARK RANGER C $0 $0 $29,587 $35,119
PARK RANGER D $0 $0 $29,587 $33,114
PARK RANGER E $0 $0 $29,587 $33,787
PARK RANGER F $0 $0 $29,587 $32,957
PARK RANGER - NEW $0 $0 $28,725 $39,400
PARK RANGER II $0 $0 $41,649 $49,468
Salaries Amendment $0 $0 $13,342 $0
OVERTIME $3,982 $7,354 $6,000 $32,957
SPECIAL PAY $6,076 $1,777 $0 $0
F.I.C.A.$17,535 $12,750 $20,719 $22,083
BENEFIT GROUP-GENERAL $23,368 $33,127 $35,808 $2,648
401 GENL DEF CONTR MATCH $1,884 $2,349 $1,235 $1,235
UNFUNDED LIABILITY-GEPP $31,062 $52,213 $96,178 $5,855
HEALTH $54,765 $39,378 $60,270 $64,791
LIFE $632 $477 $658 $658
WORKERS' COMPENSATION $6,017 $4,116 $8,056 $8,056
REEMPLOYMENT COMPENSATION $681 $0 $0
SALARIES $33,101 $59,819 $74,434 $82,856
PARKS & BLDG MAINT SUPERVISOR $0 $0 $44,305 $52,110
IRRIGATION/LANDSCAPE TECH 75%$0 $0 $25,902 $30,746
Salaries Amendment $0 $0 $4,227 $0
OVERTIME $518 $2,972 $100 $100
SPECIAL PAY $863 $2,114 $0 $950
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 186
F.I.C.A.$2,369 $4,832 $5,702 $6,495
BENEFIT GROUP-GENERAL $0 $2,648
401 GENL DEF CONTR MATCH $1,010 $0 $0
UNFUNDED LIABILITY-GEPP $13,691 $0 $5,855
HEALTH $12,619 $19,252 $20,847 $22,411
LIFE $87 $167 $182 $182
WORKERS' COMPENSATION $1,872 $3,784 $1,872 $1,872
Total P ersonnel Services:$1,306,483 $1,180,549 $1,468,423 $1,551,587
Operating Expenses
PROFESSIONAL SERVICES $7,361 $39,167 $30,000 $30,000
Misc. Professional Engineering Svcs.$0 $0 $30,000 $30,000
OTHER CONTRACTUAL SERVS.$3,352 $843 $5,100 $5,100
Pest Control/Termite Bond Only $0 $0 $300 $300
Exterminator $0 $0 $900 $900
Security System Monthly Fee $0 $0 $900 $900
State Mandated Locate Services $0 $0 $3,000 $3,000
TRAVEL AND PER DIEM $26 $1,000 $1,000
COMMUNICATIONS $8,060 $7,799 $11,780 $11,780
Local and Long Distance Phone Service $0 $0 $3,000 $3,000
Cell Phones (4) PW Admin.$0 $0 $2,500 $2,500
Answering Service $0 $0 $2,200 $2,200
Monthly Radio Fees $0 $0 $3,600 $3,600
Monthly Air Card Fee $0 $0 $480 $480
TRANSP.,POSTAGE,MESSENGER $7 $100 $100
Misc. Fed Ex and Courier $0 $0 $100 $100
REPAIR & MAINTENANCE $3,855 $6,010 $4,700 $4,700
Misc. Cleaning & Painting $0 $0 $700 $700
Yearly Maint. for PW Copier (downstairs)$0 $0 $1,500 $1,500
Yearly Maint. for PW Copier (upstairs)$0 $0 $1,500 $1,500
Ice Machine Maint. & Repair $0 $0 $1,000 $1,000
PRINTING & PUBLISHING $178 $1,000 $3,000
Business Cards, Printing Services $0 $0 $300 $300
Newspaper Advertisements $0 $0 $700 $700
Badge Printing (per IT)$0 $0 $0 $2,000
OFFICE SUPPLIES $3,748 $1,333 $4,000 $4,000
Of ce Supplies $0 $0 $2,000 $2,000
Toner $0 $0 $2,000 $2,000
OPERATING SUPPLIES $10,229 $3,886 $8,500 $8,500
Kitchen and Of ce Supplies $0 $0 $2,500 $2,500
First Aid and Safety Items $0 $0 $1,000 $1,000
Misc. Operating Supplies $0 $0 $5,000 $5,000
GASOLINE $645 $1,747 $1,000 $2,000
BOOK,SUBSCRIP,MEMBERSHIPS $775 $1,147 $2,500 $2,500
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 187
APWA, FLA Memberships & Materials $0 $0 $2,500 $2,500
TRAINING $250 $165 $2,000 $2,000
Misc. Training $0 $0 $2,000 $2,000
PROFESSIONAL SERVICES $245 $618 $30,500 $30,500
Substance Abuse Testing (CDL)$0 $0 $500 $500
Misc. Professional Engineering $0 $0 $30,000 $30,000
OTHER CONTRACTUAL SERVS.$100,028 $106,742 $220,096 $234,966
Lawn Maint. - Atlantic Blvd.$0 $0 $30,000 $30,000
Lawn Maint. - Mayport Pond (Hess)$0 $0 $11,976 $11,976
Lawn Maint. - Mayport Medians $0 $0 $11,820 $11,820
Pest Control PW Building $0 $0 $300 $300
Irrg. Repairs Atlantic & Mayport $0 $0 $5,500 $5,500
Palm Tree Trimming (Atl. & Mayport)$0 $0 $3,200 $8,820
ROW Herbicide Application $0 $0 $3,200 $3,200
Asphalt Repairs $0 $0 $12,000 $15,000
Concrete Repairs $0 $0 $25,000 $31,250
Soil & Density Testing for Paving $0 $0 $1,100 $1,100
Tree Cutting/Arborist Consultations $0 $0 $20,000 $20,000
Install/Remove Xmas Decorations (Atl. & Mayport)$0 $0 $6,000 $6,000
Landscape Replacement (Atl. & Mayport)$0 $0 $15,000 $15,000
City Maintained Street Lights $0 $0 $5,000 $5,000
Beach Access and Preserve Walkway Repairs $0 $0 $20,000 $20,000
Thermoplastic Around City $0 $0 $25,000 $25,000
Rebuild Public Works Barn $0 $0 $25,000 $25,000
TOWN CENTER MAINTENANCE $38,354 $32,821 $140,900 $101,922
Palm Tree Trimming 1x Year $0 $0 $12,000 $23,022
Replacement of Damaged Plants $0 $0 $3,200 $3,200
Replacement of Damaged Trees $0 $0 $2,400 $2,400
Brick Replacement/Concrete Repairs $0 $0 $2,500 $2,500
Striping & Pavement Marking $0 $0 $5,000 $5,000
City of Neptune Beach Water $0 $0 $4,500 $4,500
Replace 3 Trash Cans $0 $0 $4,200 $4,200
Irrigation Repairs $0 $0 $3,000 $3,000
Electric $0 $0 $600 $600
COAB Utilities $0 $0 $3,500 $3,500
Bench Replacements (4)$0 $0 $10,000 $10,000
15 New Lights and Poles for TC $0 $0 $90,000 $600,000
MAYPORT FLYOVER MAINT $19,511 $15,682 $60,250 $61,354
Lawn Maint. - Neptune Beach Side $0 $0 $22,800 $22,800
Lawn Maint. - Atlantic Beach Side $0 $0 $12,300 $12,300
Lawn Maint. - Mayport Pond (W. 4th)$0 $0 $14,400 $14,400
Palm Tree Trimming Around Pond $0 $0 $800 $1,120
Palm Tree Trimming - AB Side $0 $0 $900 $780
Palm Tree Trimming - N B Side $0 $0 $1,450 $2,354
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 188
Irrigation Repairs $0 $0 $3,200 $3,200
Replace Damaged Trees $0 $0 $2,200 $2,200
Replace Damaged Plants $0 $0 $2,200 $2,200
COMMUNICATIONS $5,420 $4,819 $2,600 $3,000
4 Cell Phones for Division $0 $0 $1,200 $1,600
Monthly Radio Fees 2 x 12 months $0 $0 $1,400 $1,400
UTILITIES $109,573 $110,061 $125,000 $125,000
ELECTRIC STREET LIGHTS/TRAFFIC SIGNALS $0 $0 $125,000 $125,000
CITY PROVIDED $24,209 $23,326 $30,000 $30,000
Includes PW Garbage Costs $0 $0 $30,000 $30,000
RENTALS & LEASES $4,330 $2,307 $14,500 $14,500
Uniform Rentals & Prep Charges $0 $0 $2,500 $2,500
Lift Rental $0 $0 $2,000 $2,000
Heavy Equipment Rental $0 $0 $10,000 $10,000
REPAIR & MAINTENANCE $1,631 $0 $0
PRINTING & PUBLISHING $213 $429 $1,500 $1,500
Newspaper Ads for Employment $0 $0 $750 $750
Newspaper Ads for Bids $0 $0 $750 $750
OFFICE SUPPLIES $104 $230 $250 $250
OPERATING SUPPLIES $95,158 $81,213 $158,200 $131,200
Stop Bar Materials $0 $0 $7,500 $7,500
Signs & Stamping $0 $0 $15,000 $15,000
Seed & Sod $0 $0 $8,000 $8,000
Barricades, Cones & Lights $0 $0 $4,000 $4,000
Misc. Hardware & Electrical Supplies $0 $0 $5,000 $5,000
Boots, Gloves & Rain Gear $0 $0 $4,000 $4,000
Paint for Striping Parking Lines $0 $0 $1,700 $1,700
Replace 1 Stock Edger $0 $0 $500 $500
Replace 1 Backpack Blower $0 $0 $500 $500
Street sign poles and panels $0 $0 $22,000 $22,000
Lighted Speed Radar Signs (Dutton Island Rd.)$0 $0 $20,000 $20,000
New Front Gate at Public Works $0 $0 $23,000 $23,000
2 40 Yd. Containers $0 $0 $12,000 $0
19th Street Mobi-Mat $0 $0 $35,000 $0
1 New 30 Yd. Container $0 $0 $0 $10,000
2 New Beach Showers $0 $0 $0 $10,000
GASOLINE $7,675 $8,115 $6,000 $12,000
DIESEL $2,984 $2,111 $2,000 $4,000
ROAD & MATERIAL SUPPLIES $1,038 $8,000 $10,000
Limerock, Cold Patch & Crush Crete $0 $0 $8,000 $10,000
BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,500
TRAINING $450 $236 $2,000 $2,000
MOSQUITO CONTROL $700 $0 $0
PROFESSIONAL SERVICES $315 $755 $5,000 $5,000
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 189
Consultants (Aborist, Eng., Design)$0 $0 $5,000 $5,000
OTHER CONTRACTUAL SERVS.$211,316 $186,443 $267,264 $353,682
Beach Cleaning (Annual Contract)$0 $0 $32,200 $34,500
Parks Lawn Maint. (Annual Contract)$0 $0 $77,064 $77,064
Palm Tree Trimming (Annual Contract)$0 $0 $11,000 $16,118
Pest Control $0 $0 $2,000 $2,000
Building Monitoring $0 $0 $1,000 $1,000
General Concrete $0 $0 $6,000 $6,000
General Plumbing $0 $0 $5,000 $5,000
AC & Heat Repair $0 $0 $10,000 $10,000
Tree Services $0 $0 $10,000 $10,000
General Irrigation $0 $0 $6,000 $6,000
General Fence $0 $0 $8,000 $8,000
General Doors & Windows $0 $0 $4,000 $10,000
Signs $0 $0 $5,000 $5,000
Invasive Plant Control $0 $0 $2,500 $2,500
General Landscape & Beauti cation $0 $0 $7,000 $7,000
Misc. Services $0 $0 $5,000 $5,000
General Electrical Repairs $0 $0 $7,500 $7,500
Repairs & Imps. at Dog Parks $0 $0 $11,500 $11,500
Skate Park Repairs $0 $0 $2,500 $2,500
Baseball Light Repairs $0 $0 $6,000 $6,000
Basketball Goals & Rims $0 $0 $5,000 $5,000
Dutton Island Rd. Regrading (bi-monthly)$0 $0 $30,000 $30,000
Russell Park Field Upkeep $0 $0 $6,000 $6,000
Dutton Island Dead Tree Removal $0 $0 $7,000 $80,000
TRAVEL AND PER DIEM $86 $500 $500
COMMUNICATIONS $2,337 $2,330 $3,500 $3,500
Phones for Parks Division $0 $0 $1,600 $1,600
Tideviews Internet for Security Cameras $0 $0 $1,200 $1,200
Monthly Radio Fees $0 $0 $700 $700
FREIGHT,POSTAGE,EXPR MAIL $84 $50 $50
UTILITIES $14,714 $13,432 $16,500 $20,000
CITY PROVIDED $41,301 $44,016 $42,000 $42,000
RENTALS AND LEASES $1,895 $1,805 $6,500 $6,500
Equipment & Tool Rental. Lift Rental $0 $0 $5,000 $5,000
Uniform Rental $0 $0 $1,500 $1,500
REPAIR & MAINTENANCE $20,859 $2,000 $13,500 $136,500
Beach Access-Rem Landscaping $0 $0 $0 $10,000
Bull Park - Rem Berm, bike racks, etc.$0 $0 $0 $20,000
Dutton Island-Restroom Skylights $0 $0 $0 $4,000
Howell Park-ADA Parking Space $0 $0 $0 $5,000
Howell Park-Landscaping Lift Station $0 $0 $0 $1,000
Howell Park-Way nding Signage $0 $0 $0 $3,000
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 190
Parks Misc. Repairs $0 $0 $7,500 $7,500
Water Fountain Replacement $0 $0 $2,000 $2,000
Pond Fountain Replacement $0 $0 $4,000 $4,000
Misc. Vandalism Repairs $0 $0 $0 $30,000
Skateboard Park Refurbishment $0 $0 $0 $50,000
FIRST VEHICLES/EQUIPMENT -$1,878 $0 $0
PRINTING AND PUBLISHING $59 $330 $1,000 $1,000
Bids, Maps and Employment Ads $0 $0 $1,000 $1,000
OFFICE SUPPLIES $152 $108 $200 $200
OPERATING SUPPLIES $87,527 $72,763 $114,500 $193,500
Dutton Island Supplies $0 $0 $0 $9,500
Johansen Park Items $0 $0 $0 $28,500
Riverbranch Preserve $0 $0 $0 $11,000
Rose Park Items $0 $0 $0 $4,200
Veterans' Park Items $0 $0 $0 $11,000
Russell Park Items $0 $0 $0 $10,900
Aquatic Dog Park-Littoral Planting $0 $0 $0 $5,000
Cleaning Supplies for Parks $0 $0 $6,500 $6,500
Light Bulbs, Hardware, etc.$0 $0 $5,000 $5,000
General Landscape & Beauti cation $0 $0 $6,000 $6,000
Paint & Painting Supplies $0 $0 $5,000 $5,000
Hurricane Supplies $0 $0 $1,500 $1,500
Safety, Shirts, Boots, Hats, etc.$0 $0 $4,000 $4,000
Limerock, Sand, Coquina, Top Soil $0 $0 $7,000 $7,000
Public Amenities (Grills, Picnic Tables)$0 $0 $10,000 $10,000
Rakes, Shovels, Hand Tools, Oil, Blades $0 $0 $2,000 $2,000
Replacement Blowers, Weedeaters, Edgers $0 $0 $1,600 $1,600
Tennis Court Windscreens $0 $0 $3,000 $3,000
Adoption Matching Funds $0 $0 $2,000 $2,000
Fibar Mulch at Playgrounds $0 $0 $10,000 $10,000
Wood Protectant for Marsh Boardwalks $0 $0 $5,000 $5,000
Sodding/Repairs $0 $0 $6,000 $6,000
Sod Aquatic Dog Park (2x year)$0 $0 $20,000 $25,000
Sod Rose Dog Park $0 $0 $3,000 $3,000
Sod Jordan Park $0 $0 $2,000 $2,000
15 Folding Tables & 5 Round Tables $0 $0 $2,000 $0
100 Black Vinyl Folding Chairs $0 $0 $2,500 $0
Flag Replacements $0 $0 $2,000 $2,000
3 Handicap Picnic Tables $0 $0 $4,800 $4,800
Portable Canopy $0 $0 $600 $0
Main Canopy at Tideview Preserves $0 $0 $3,000 $0
Clay for Ball Fields (2 loads)$0 $0 $0 $2,000
GASOLINE $11,142 $10,452 $10,000 $15,000
DIESEL $500 $500
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 191
BOOK,SUBSCRIP,MEMBERSHIPS $200 $200
TRAINING $540 $165 $4,000 $4,000
PROFESSIONAL SERVICES $2,000 $2,000
Arborist/Landscape Architect $0 $0 $2,000 $2,000
OTHER CONTRACTUAL SERVS.$6,286 $9,809 $11,000 $11,000
General Landscape & Beauti cation $0 $0 $7,000 $7,000
Adoption Matching Funds $0 $0 $1,000 $1,000
Xmas Lights @ CH & Adele Grage $0 $0 $3,000 $3,000
COMMUNICATIONS $6 $1 $600 $600
OPERATING SUPPLIES $13,000 $9,617 $20,000 $35,000
Mulch, Pine Straw, Sod, Fertilizer, etc.$0 $0 $10,000 $10,000
Annuals, Shrubs, Flowers, etc.$0 $0 $10,000 $20,000
Annual Winter Rye Seed $0 $0 $0 $5,000
GASOLINE $750 $750
STREET-END ADOPT/MATCH PR $2,000 $2,000
Adoption Matching Funds $0 $0 $2,000 $2,000
Total Operating Expenses:$861,726 $802,954 $1,396,540 $1,671,854
Capital Outlay
COMPUTER EQUIPMENT $4,284 $0 $10,000
Laptop & Misc. Equipment $0 $0 $0 $5,000
Large Format Scanner $0 $0 $0 $5,000
INFRASTRUCTURE $12,064 $0 $0
MACHINERY & EQUIPMENT $46,910 $118,500 $21,000
Genie Z-45 XC Articulating Boom Lift $0 $0 $90,000 $0
2 Hustler X-One 52" Zero Turn Mowers $0 $0 $16,000 $0
Tilt Trailer for Excavator & Skid Steer $0 $0 $12,500 $0
Stand on Blower - Billy Goat Z3000 $0 $0 $0 $12,000
1 Hustler X-One 52" Zero Turn Mower $0 $0 $0 $9,000
MOTOR VEHICLES $69,876 $28,000 $35,000
2021 1 Ton Check Double Cab 4x4 $0 $0 $28,000 $0
New Truck to Replace P65 $0 $0 $0 $35,000
BUILDING $0 $3,500
8x10 Shed for Baker Center $0 $0 $0 $3,500
MACHINERY & EQUIPMENT $72,726 $8,583 $17,500 $27,000
Ride-On Spreader for Ball Fields $0 $0 $0 $4,500
Mobile Stage $0 $0 $0 $8,000
Playground Equipment for ABE $0 $0 $0 $7,000
60" Zero Turn Mower for Ball elds $0 $0 $6,000 $0
Air Compressor (80 gal.) for Russell Park $0 $0 $1,500 $0
Sub-line Item 1 $0 $0 $10,000 $0
4 Pressure Washers $0 $0 $0 $5,500
2 Graco Airless Sprayers $0 $0 $0 $2,000
MOTOR VEHICLES $26,688 $55,500 $35,000
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 192
New Trucks to Replace #59 or #P3 $0 $0 $28,000 $0
New Polaris Ranger 1000 $0 $0 $27,500 $0
Full Size Pickup Truck $0 $0 $0 $35,000
Total C apital Outlay:$185,637 $55,493 $219,500 $131,500
Total General Fund:$2,353,847 $2,038,996 $3,084,463 $3,354,941
Total General Fund:$2,353,847 $2,038,996 $3,084,463 $3,354,941
Sanitation Fund
Personnel Services
SALARIES $19,190 $20,026 $23,223 $25,623
OVERTIME $200 $592 $0 $0
SPECIAL PAY $570 $757 $624 $757
F.I.C.A.$1,412 $1,593 $1,825 $2,048
BENEFIT GROUP-GENERAL $1,309 $1,344 $0 $9,992
401 GENL DEF CONTR MATCH $402 $530 $215 $215
UNFUNDED LIABILITY-GEPP $38,053 -$62,237 $0 $22,094
HEALTH $5,582 $6,401 $7,117 $7,651
LIFE $50 $57 $50 $50
WORKERS' COMPENSATION $638 $738 $768 $768
Total P ersonnel Services:$67,405 -$30,200 $33,822 $69,198
Operating Expenses
MACHINERY & EQUIPMENT $771 $450 $0 $0
PROFESSIONAL SERVICES $11 $39 $0 $0
OTHER CONTRACTUAL SERVICE $3,067 $21,597 $20,000 $20,000
PICK-UP AND HAUL CONTRACT $1,455,775 $1,553,338 $1,625,000 $1,625,000
Estimated Annual Fee for Sanitation Svcs.$0 $0 $1,600,000 $1,600,000
Contingency $0 $0 $25,000 $25,000
INSURANCE $1,834 $1,847 $2,000 $2,306
FLEET MAINTENANCE $5,671 $5,288 $6,300 $6,300
PRINTING & PUBLISHING $90 $0 $0
CITY MANAGER $35,425 $32,407 $30,475 $30,274
FINANCE AND ADMIN $90,904 $99,480 $190,516 $82,997
PUBLIC WORKS ADMIN $22,108 $28,764 $35,152 $23,796
HUMAN RESOURCES $793 $828 $844 $991
INFORMATION TECHNOLOGY $3,046 $2,904 $2,433 $2,863
Total Operating Expenses:$1,619,405 $1,747,032 $1,912,720 $1,794,527
Capital Outlay
MOTOR VEHICLES $150,000 $150,000
CLAM TRUCK (KENWORTH T370)$0 $0 $150,000 $150,000
Total C apital Outlay:$150,000 $150,000
Total Sanitation Fund:$1,686,810 $1,716,832 $2,096,542 $2,013,725
Sto rm Water Drainage Fund
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 193
Personnel Services
SALARIES $221,399 $198,097 $229,487 $242,377
HEAVY EQUIPMENT OPERATOR II 90%$0 $0 $33,705 $40,105
HEAVY EQUIPMENT OPERATOR 90%$0 $0 $32,297 $38,349
CITY ENGINEER 25%$0 $0 $21,082 $24,073
PUBLIC WORKS DIRECTOR 30%$0 $0 $29,212 $34,353
BEACH RANGER $0 $0 $19,700 $23,402
STRTS/STORMWATER/BCHS SUPER $0 $0 $22,753 $13,383
GEN MAINT WORKER II 25%$0 $0 $12,640 $14,431
GEN MAINT WORKER 25%$0 $0 $7,413 $8,781
GEN MAINT WORKER B 25%$0 $0 $9,341 $11,095
GEN MAINT WORKER C 25%$0 $0 $8,158 $9,687
(3) GEN MAINT WORKER VACANCIES 25%$0 $0 $21,544 $24,718
Salary Increases $0 $0 $11,642 $0
OVERTIME $5,882 $6,594 $5,000 $5,000
SPECIAL PAY $9,698 $8,165 $5,934 $6,500
COMPENSATED ANNUAL LEAVE $425 -$258 $0 $0
F.I.C.A.$17,345 $15,962 $18,393 $19,675
BENEFIT GROUP - GENERAL $5,702 $12,300 $0 $4,996
401 GENL DEF CONTR MATCH $8,467 $8,917 $0 $0
UNFUNDED LIABILITY-GEPP $52,859 $62,643 $0 $11,047
HEALTH $46,246 $46,400 $49,818 $53,555
LIFE $518 $490 $500 $500
WORKER'S COMPENSATION $10,549 $10,231 $12,360 $12,360
OTH POSTEMPLOY BENE(OPEB)$1,771 $0 $0
Total P ersonnel Services:$379,090 $371,313 $321,492 $356,010
Operating Expenses
PROFESSIONAL SERVICES $8,202 $24,376 $41,950 $41,950
Flu Shots $0 $0 $200 $200
NPDES Monitoring $0 $0 $10,000 $10,000
Surveying for City Stormwater Projects $0 $0 $6,000 $6,000
CDL Drug Testing $0 $0 $750 $750
NPDES Reporting Support $0 $0 $25,000 $25,000
OTHER CONTRACTUAL SERVICE $92,471 $70,803 $262,610 $243,714
Asphalt Repairs $0 $0 $10,000 $12,500
Replace Orangeburg Pipe $0 $0 $10,000 $10,000
Point Repairs $0 $0 $75,000 $75,000
Concrete Repairs $0 $0 $10,000 $12,500
Street Sweeping (required by NPDES)$0 $0 $35,610 $86,714
Ditch Spraying & Maintenance $0 $0 $22,000 $22,000
Conveyance System Cleaning & TV Inspections $0 $0 $25,000 $25,000
Annual Contract Drainage Ditch Maintenance $0 $0 $75,000 $0
COMMUNICATIONS $1,047 $706 $2,000 $2,000
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 194
3 Cell Phones $0 $0 $600 $600
Radio Charges 2 F/T 12 Months $0 $0 $1,400 $1,400
RENTALS & LEASES $2,450 $2,450
Uniform Rental $0 $0 $450 $450
Lift Rental $0 $0 $2,000 $2,000
INSURANCE $14,859 $14,957 $18,287 $21,079
FIRST VEHICLES/EQUIPMENT $3,689 $3,689
PRINTING & PUBLISHING $143 $463 $1,500 $1,500
Newspaper and Employment Ads $0 $0 $500 $500
Notice of Violation Forms $0 $0 $250 $250
Erosion Control Inspection Forms $0 $0 $750 $750
OTHER CURRENT CHARGES $570 $570 $600 $600
Stormwater Surveillance Fee (State)$0 $0 $600 $600
OFFICE SUPPLIES $15 $300 $300
OPERATING SUPPLIES $31,635 $30,611 $48,500 $68,500
Hardware, Rubber Products, Mower Blades, Etc.$0 $0 $3,000 $3,000
Barricades, Cones & Lights $0 $0 $3,500 $3,500
SWMP Minor Projects (City)$0 $0 $25,000 $25,000
Grates and Manhole Covers $0 $0 $5,000 $5,000
Cement Bags $0 $0 $4,000 $4,000
Erosion Control Fabric $0 $0 $2,000 $2,000
Hurricane Supplies $0 $0 $2,000 $2,000
Field Testing Kits (E Coli Bacteria)$0 $0 $4,000 $4,000
New Fountain for Pond at W. 4th St.$0 $0 $0 $10,000
New Fountain for Aquatic Dog Park Pond $0 $0 $0 $10,000
GASOLINE $6,279 $6,639 $5,000 $10,000
DIESEL $2,441 $1,727 $2,500 $2,500
ROAD MATERIALS $5,000 $8,000
57 Stone, Crush Crete & Cold Patch $0 $0 $5,000 $8,000
BOOK,SUBSCRIP,MEMBERSHIPS $500 $1,000 $500 $500
FL Stormwater Assoc. Membership $0 $0 $500 $500
TRAINING $2,266 $47 $5,400 $5,400
Stormwater Training $0 $0 $3,000 $3,000
FSA Annual Conference $0 $0 $2,400 $2,400
CITY MANAGER $16,750 $16,092 $12,380 $57,918
FINANCE AND ADMIN $44,576 $49,891 $179,283 $158,785
PUBLIC WORKS ADMIN $66,323 $86,280 $85,370 $71,388
HUMAN RESOURCES $7,252 $7,524 $7,720 $7,632
INFORMATION TECHNOLOGY $27,844 $26,532 $22,244 $22,044
IMPR OTHER THAN BLD-PURCH $480,514 $493,637 $0 $0
MACHINERY & EQUIPMENT $60,665 $66,915 $0 $0
MOTOR VEHICLES $3,911 $1,955 $0 $0
LAND IMPROVEMENTS $185 $371 $0 $0
Total Operating Expenses:$868,449 $901,098 $707,283 $729,949
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 195
Capital Outlay
EASEMENTS $5,000 $5,000
INFRASTRUCTURE $450,700 $230,670 $2,567,346 $3,053,025
Re-establish Seminole Ditch Bank $0 $0 $7,000 $0
Dutton Isl. Rd. Drainage Improvements $0 $0 $70,000 $70,000
Carryover Aquatic Gardens $0 $0 $2,365,938 $2,390,807
Creek Restoration Pilot Project $0 $0 $50,000 $50,000
Mary St Drainage Improvements $0 $0 $74,408 $302,218
Royal Palm CIP Storm Pipe Lining $0 $0 $0 $40,000
Drainage Ditch Maintenance Bid $0 $0 $0 $200,000
MACHINERY & EQUIPMENT $19,963 $31,025 $0 $0
Total C apital Outlay:$470,663 $261,695 $2,572,346 $3,058,025
Debt Service
TD BANK-URB SERIES 2014 $161,200 $0 $169,000 $172,900
Total Debt Service:$161,200 $0 $169,000 $172,900
Total Storm Water Drainage Fund:$1,879,402 $1,534,105 $3,770,121 $4,316,884
Total:$5,920,059 $5,289,933 $8,951,126 $9,685,550
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
Expenditures by Function
Budgeted Expenditures by Function
Flood Control (44.6%)Flood Control (44.6%) Flood Control (44.6%)
Garbage/Solid Waste (20.8%)Garbage/Solid Waste (20.8%) Garbage/Solid Waste (20.8%)
Road & Street Division (14.8%)Road & Street Division (14.8%) Road & Street Division (14.8%)
Maintenance (13.1%)Maintenance (13.1%) Maintenance (13.1%)
Public Wks Administration (4.9%)Public Wks Administration (4.9%) Public Wks Administration (4.9%)
Beautification (1.8%)Beautification (1.8%) Beautification (1.8%)
City of Atlantic Beach | Budget Book 2023 Page 196
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Road & Street Division Beautification Public Wks Administration
Maintenance Road & Street Division Garbage/Solid Waste
Flood ControlFY2017FY2 018FY2019FY2020FY2021FY2022FY20230
10
2.5
5
7.5
12.5
Expenditures
Physical Environment
Garbage/So lid Waste
Not De ned
Operating Expenses
MACHINERY & EQUIPMENT $771 $450 $0 $0
Total Operating Expenses:$771 $450 $0 $0
Total Not De ned:$771 $450 $0 $0
Sanitatio n
Personnel Services
SALARIES $19,190 $20,026 $23,223 $25,623
OVERTIME $200 $592 $0 $0
SPECIAL PAY $570 $757 $624 $757
F.I.C.A.$1,412 $1,593 $1,825 $2,048
BENEFIT GROUP-GENERAL $1,309 $1,344 $0 $9,992
401 GENL DEF CONTR MATCH $402 $530 $215 $215
UNFUNDED LIABILITY-GEPP $38,053 -$62,237 $0 $22,094
HEALTH $5,582 $6,401 $7,117 $7,651
LIFE $50 $57 $50 $50
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 197
WORKERS' COMPENSATION $638 $738 $768 $768
Total Personnel Services:$67,405 -$30,200 $33,822 $69,198
Operating Expenses
PROFESSIONAL SERVICES $11 $39 $0 $0
OTHER CONTRACTUAL SERVICE $3,067 $21,597 $20,000 $20,000
PICK-UP AND HAUL CONTRACT $1,455,775 $1,553,338 $1,625,000 $1,625,000
Estimated Annual Fee for Sanitation Svcs.$0 $0 $1,600,000 $1,600,000
Contingency $0 $0 $25,000 $25,000
INSURANCE $1,834 $1,847 $2,000 $2,306
FLEET MAINTENANCE $5,671 $5,288 $6,300 $6,300
PRINTING & PUBLISHING $90 $0 $0
CITY MANAGER $35,425 $32,407 $30,475 $30,274
FINANCE AN D ADMIN $90,904 $99,480 $190,516 $82,997
PUBLIC WORKS ADMIN $22,108 $28,764 $35,152 $23,796
HUMAN RESOURCES $793 $828 $844 $991
INFORMATION TECHNOLOGY $3,046 $2,904 $2,433 $2,863
Total Operating Expenses:$1,618,634 $1,746,582 $1,912,720 $1,794,527
Capital Outlay
MOTOR VEHICLES $150,000 $150,000
CLAM TRUCK (KENWORTH T370)$0 $0 $150,000 $150,000
Total Capital Outlay:$150,000 $150,000
Total Sanitation:$1,686,038 $1,716,382 $2,096,542 $2,013,725
Total Garbage/Solid Waste:$1,686,810 $1,716,832 $2,096,542 $2,013,725
Flood Control
Not De ned
Personnel Services
SALARIES $221,399 $198,097 $229,487 $242,377
HEAVY EQUIPMEN T OPERATOR II 90%$0 $0 $33,705 $40,105
HEAVY EQUIPMEN T OPERATOR 90%$0 $0 $32,297 $38,349
CITY ENGINEER 25%$0 $0 $21,082 $24,073
PUBLIC WORKS DIRECTOR 30%$0 $0 $29,212 $34,353
BEACH RANGER $0 $0 $19,700 $23,402
STRTS/STORMWATER/BCHS SUPER $0 $0 $22,753 $13,383
GEN MAIN T WORKER II 25%$0 $0 $12,640 $14,431
GEN MAIN T WORKER 25%$0 $0 $7,413 $8,781
GEN MAIN T WORKER B 25%$0 $0 $9,341 $11,095
GEN MAIN T WORKER C 25%$0 $0 $8,158 $9,687
(3) GEN MAINT WORKER VACANCIES 25%$0 $0 $21,544 $24,718
Salary Increases $0 $0 $11,642 $0
OVERTIME $5,882 $6,594 $5,000 $5,000
SPECIAL PAY $9,698 $8,165 $5,934 $6,500
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 198
COMPENSATED ANN UAL LEAVE $425 -$258 $0 $0
F.I.C.A.$17,345 $15,962 $18,393 $19,675
BENEFIT GROUP - GENERAL $5,702 $12,300 $0 $4,996
401 GENL DEF CONTR MATCH $8,467 $8,917 $0 $0
UNFUNDED LIABILITY-GEPP $52,859 $62,643 $0 $11,047
HEALTH $46,246 $46,400 $49,818 $53,555
LIFE $518 $490 $500 $500
WORKER'S COMPENSATION $10,549 $10,231 $12,360 $12,360
OTH POSTEMPLOY BENE(OPEB)$1,771 $0 $0
Total Personnel Services:$379,090 $371,313 $321,492 $356,010
Operating Expenses
PROFESSIONAL SERVICES $8,202 $24,376 $41,950 $41,950
Flu Shots $0 $0 $200 $200
NPDES Monitoring $0 $0 $10,000 $10,000
Surveying for City Stormwater Projects $0 $0 $6,000 $6,000
CDL Drug Testing $0 $0 $750 $750
NPDES Reporting Support $0 $0 $25,000 $25,000
OTHER CONTRACTUAL SERVICE $92,471 $70,803 $262,610 $243,714
Asphalt Repairs $0 $0 $10,000 $12,500
Replace Orangeburg Pipe $0 $0 $10,000 $10,000
Point Repairs $0 $0 $75,000 $75,000
Concrete Repairs $0 $0 $10,000 $12,500
Street Sweeping (required by NPDES)$0 $0 $35,610 $86,714
Ditch Spraying & Maintenance $0 $0 $22,000 $22,000
Conveyance System Cleaning & TV Inspections $0 $0 $25,000 $25,000
Annual Contract Drainage Ditch Maintenance $0 $0 $75,000 $0
COMMUNICATIONS $1,047 $706 $2,000 $2,000
3 Cell Phones $0 $0 $600 $600
Radio Charges 2 F/T 12 Months $0 $0 $1,400 $1,400
RENTALS & LEASES $2,450 $2,450
Uniform Rental $0 $0 $450 $450
Lift Rental $0 $0 $2,000 $2,000
INSURANCE $14,859 $14,957 $18,287 $21,079
FIRST VEHICLES/EQUIPMENT $3,689 $3,689
PRINTING & PUBLISHING $143 $463 $1,500 $1,500
Newspaper and Employment Ads $0 $0 $500 $500
Notice of Violation Forms $0 $0 $250 $250
Erosion Control Inspection Forms $0 $0 $750 $750
OTHER CURRENT CHARGES $570 $570 $600 $600
Stormwater Surveillance Fee (State)$0 $0 $600 $600
OFFICE SUPPLIES $15 $300 $300
OPERATING SUPPLIES $31,635 $30,611 $48,500 $68,500
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 199
Hardware, Rubber Products, Mower Blades,
Etc.$0 $0 $3,000 $3,000
Barricades, Cones & Lights $0 $0 $3,500 $3,500
SWMP Minor Projects (City)$0 $0 $25,000 $25,000
Grates and Manhole Covers $0 $0 $5,000 $5,000
Cement Bags $0 $0 $4,000 $4,000
Erosion Control Fabric $0 $0 $2,000 $2,000
Hurricane Supplies $0 $0 $2,000 $2,000
Field Testing Kits (E Coli Bacteria)$0 $0 $4,000 $4,000
New Fountain for Pond at W. 4th St.$0 $0 $0 $10,000
New Fountain for Aquatic Dog Park Pond $0 $0 $0 $10,000
GASOLINE $6,279 $6,639 $5,000 $10,000
DIESEL $2,441 $1,727 $2,500 $2,500
ROAD MATERIALS $5,000 $8,000
57 Stone, Crush Crete & Cold Patch $0 $0 $5,000 $8,000
BOOK,SUBSCRIP,MEMBERSH IPS $500 $1,000 $500 $500
FL Stormwater Assoc. Membership $0 $0 $500 $500
TRAINING $2,266 $47 $5,400 $5,400
Stormwater Training $0 $0 $3,000 $3,000
FSA Annual Conference $0 $0 $2,400 $2,400
CITY MANAGER $16,750 $16,092 $12,380 $57,918
FINANCE AN D ADMIN $44,576 $49,891 $179,283 $158,785
PUBLIC WORKS ADMIN $66,323 $86,280 $85,370 $71,388
HUMAN RESOURCES $7,252 $7,524 $7,720 $7,632
INFORMATION TECHNOLOGY $27,844 $26,532 $22,244 $22,044
IMPR OTHER THAN BLD-PURCH $480,514 $493,637 $0 $0
MACHINERY & EQUIPMENT $60,665 $66,915 $0 $0
MOTOR VEHICLES $3,911 $1,955 $0 $0
LAND IMPROVEMENTS $185 $371 $0 $0
Total Operating Expenses:$868,449 $901,098 $707,283 $729,949
Capital Outlay
EASEMENTS $5,000 $5,000
INFRASTRUCTURE $450,700 $230,670 $2,567,346 $3,053,025
Re-establish Seminole Ditch Bank $0 $0 $7,000 $0
Dutton Isl. Rd. Drainage Improvements $0 $0 $70,000 $70,000
Carryover Aquatic Gardens $0 $0 $2,365,938 $2,390,807
Creek Restoration Pilot Project $0 $0 $50,000 $50,000
Mary St Drainage Improvements $0 $0 $74,408 $302,218
Royal Palm CIP Storm Pipe Lining $0 $0 $0 $40,000
Drainage Ditch Maintenance Bid $0 $0 $0 $200,000
MACHINERY & EQUIPMENT $19,963 $31,025 $0 $0
Total Capital Outlay:$470,663 $261,695 $2,572,346 $3,058,025
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 200
Debt Service
TD BANK-URB SERIES 2014 $161,200 $0 $169,000 $172,900
Total Debt Service:$161,200 $0 $169,000 $172,900
Total Not De ned:$1,879,402 $1,534,105 $3,770,121 $4,316,884
Total Flood Control:$1,879,402 $1,534,105 $3,770,121 $4,316,884
Total Physical Environment:$3,566,212 $3,250,937 $5,866,663 $6,330,609
Transportation
Public Works
P ublic Wks Administratio n
Personnel Services
SALARIES $249,197 $237,041 $249,568 $263,747
PW Inspector & Asst Director $0 $0 $0 $68,491
RECEPTIONIST $0 $0 $0 $35,840
ADMINISTRATIVE COORDINATOR $0 $0 $0 $52,984
CONTRACTS, NPDES & ADMIN $0 $0 $0 $82,359
CITY ENGINEER 25%$0 $0 $0 $24,073
Total Amended Salaries $0 $0 $249,568 $0
OVERTIME $743 $1,114 $800 $800
SPECIAL PAY $4,384 $16,631 $5,159 $5,213
F.I.C.A.$18,893 $19,284 $26,054 $20,882
BENEFIT GROUP-GENERAL $17,330 $6,912 $5,968 $12,490
401 GENL DEF CONTR MATCH $5,997 $7,695 $14,108 $14,108
UNFUNDED LIABILITY-GEPP $67,981 $18,060 $16,030 $27,617
HEALTH $35,322 $35,533 $37,769 $40,602
LIFE $526 $506 $578 $578
WORKERS' COMPENSATION $1,793 $2,185 $2,000 $2,000
Total Personnel Services:$402,166 $344,961 $358,034 $388,037
Operating Expenses
PROFESSIONAL SERVICES $7,361 $39,167 $30,000 $30,000
Misc. Professional Engineering Svcs.$0 $0 $30,000 $30,000
OTHER CONTRACTUAL SERVS.$3,352 $843 $5,100 $5,100
Pest Control/Termite Bond Only $0 $0 $300 $300
Exterminator $0 $0 $900 $900
Security System Monthly Fee $0 $0 $900 $900
State Mandated Locate Services $0 $0 $3,000 $3,000
TRAVEL AND PER DIEM $26 $1,000 $1,000
COMMUNICATIONS $8,060 $7,799 $11,780 $11,780
Local and Long Distance Phone Service $0 $0 $3,000 $3,000
Cell Phones (4) PW Admin.$0 $0 $2,500 $2,500
Answering Service $0 $0 $2,200 $2,200
Monthly Radio Fees $0 $0 $3,600 $3,600
Monthly Air Card Fee $0 $0 $480 $480
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 201
TRANSP.,POSTAGE,MESSENGER $7 $100 $100
Misc. Fed Ex and Courier $0 $0 $100 $100
REPAIR & MAINTENANCE $3,855 $6,010 $4,700 $4,700
Misc. Cleaning & Painting $0 $0 $700 $700
Yearly Maint. for PW Copier (downstairs)$0 $0 $1,500 $1,500
Yearly Maint. for PW Copier (upstairs)$0 $0 $1,500 $1,500
Ice Machine Maint. & Repair $0 $0 $1,000 $1,000
PRINTING & PUBLISHING $178 $1,000 $3,000
Business Cards, Printing Services $0 $0 $300 $300
Newspaper Advertisements $0 $0 $700 $700
Badge Printing (per IT)$0 $0 $0 $2,000
OFFICE SUPPLIES $3,748 $1,333 $4,000 $4,000
Of ce Supplies $0 $0 $2,000 $2,000
Toner $0 $0 $2,000 $2,000
OPERATING SUPPLIES $10,229 $3,886 $8,500 $8,500
Kitchen and Of ce Supplies $0 $0 $2,500 $2,500
First Aid and Safety Items $0 $0 $1,000 $1,000
Misc. Operating Supplies $0 $0 $5,000 $5,000
GASOLINE $645 $1,747 $1,000 $2,000
BOOK,SUBSCRIP,MEMBERSH IPS $775 $1,147 $2,500 $2,500
APWA, FLA Memberships & Materials $0 $0 $2,500 $2,500
TRAINING $250 $165 $2,000 $2,000
Misc. Training $0 $0 $2,000 $2,000
Total Operating Expenses:$38,487 $62,097 $71,680 $74,680
Capital Outlay
COMPUTER EQUIPMENT $4,284 $0 $10,000
Laptop & Misc. Equipment $0 $0 $0 $5,000
Large Format Scanner $0 $0 $0 $5,000
Total Capital Outlay:$4,284 $0 $10,000
Total Public Wks Administration:$444,936 $407,059 $429,714 $472,717
Road & Street Divisio n
Personnel Services
SALARIES $263,436 $250,879 $334,074 $389,002
PW DIRECTOR 40%$0 $0 $0 $45,803
BUILDING/SIGN MAINTENANCE $0 $0 $0 $47,868
BEACH RANGER 50%$0 $0 $0 $23,402
STRTS/STORMWATER/BCHS SUPERV $0 $0 $0 $26,765
GENERAL MAINT WORKER II $0 $0 $0 $43,292
GENERAL MAINTENANCE WORKER $0 $0 $0 $35,119
GENERAL MAINT WORKER 75%$0 $0 $0 $33,284
GENERAL MAINT WORKER 75%$0 $0 $0 $29,058
IRRIG/LANDSCAPE TECH 25%$0 $0 $0 $10,249
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 202
3 GEN WORKER VACANCIES 75%$0 $0 $0 $94,162
Total Amended Salaries $0 $0 $334,074 $0
OVERTIME $7,275 $6,795 $5,000 $10,248
SPECIAL PAY $5,196 $2,976 $1,500 $3,118
F.I.C.A.$20,015 $19,494 $26,054 $30,935
BENEFIT GROUP-GENERAL $13,219 $17,280 $14,920 $27,477
401 GENL DEF CONTR MATCH $7,784 $7,130 $5,000 $5,000
UNFUNDED LIABILITY-GEPP $69,250 $45,144 $40,074 $60,758
HEALTH $64,580 $62,978 $69,218 $74,410
LIFE $650 $646 $650 $650
WORKERS' COMPENSATION $13,562 $13,099 $17,000 $17,000
Total Personnel Services:$464,966 $426,421 $513,490 $618,598
Operating Expenses
PROFESSIONAL SERVICES $245 $618 $30,500 $30,500
Substance Abuse Testing (CDL)$0 $0 $500 $500
Misc. Professional Engineering $0 $0 $30,000 $30,000
OTHER CONTRACTUAL SERVS.$100,028 $106,742 $220,096 $234,966
Lawn Maint. - Atlantic Blvd.$0 $0 $30,000 $30,000
Lawn Maint. - Mayport Pond (Hess)$0 $0 $11,976 $11,976
Lawn Maint. - Mayport Medians $0 $0 $11,820 $11,820
Pest Control PW Building $0 $0 $300 $300
Irrg. Repairs Atlantic & Mayport $0 $0 $5,500 $5,500
Palm Tree Trimming (Atl. & Mayport)$0 $0 $3,200 $8,820
ROW Herbicide Application $0 $0 $3,200 $3,200
Asphalt Repairs $0 $0 $12,000 $15,000
Concrete Repairs $0 $0 $25,000 $31,250
Soil & Density Testing for Paving $0 $0 $1,100 $1,100
Tree Cutting/Arborist Consultations $0 $0 $20,000 $20,000
Install/Remove Xmas Decorations (Atl. &
Mayport)$0 $0 $6,000 $6,000
Landscape Replacement (Atl. & Mayport)$0 $0 $15,000 $15,000
City Maintained Street Lights $0 $0 $5,000 $5,000
Beach Access and Preserve Walkway Repairs $0 $0 $20,000 $20,000
Thermoplastic Around City $0 $0 $25,000 $25,000
Rebuild Public Works Barn $0 $0 $25,000 $25,000
TOWN CENTER MAIN TENANCE $38,354 $32,821 $140,900 $101,922
Palm Tree Trimming 1x Year $0 $0 $12,000 $23,022
Replacement of Damaged Plants $0 $0 $3,200 $3,200
Replacement of Damaged Trees $0 $0 $2,400 $2,400
Brick Replacement/Concrete Repairs $0 $0 $2,500 $2,500
Striping & Pavement Marking $0 $0 $5,000 $5,000
City of Neptune Beach Water $0 $0 $4,500 $4,500
Replace 3 Trash Cans $0 $0 $4,200 $4,200
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 203
Irrigation Repairs $0 $0 $3,000 $3,000
Electric $0 $0 $600 $600
COAB Utilities $0 $0 $3,500 $3,500
Bench Replacements (4)$0 $0 $10,000 $10,000
15 New Lights and Poles for TC $0 $0 $90,000 $600,000
MAYPORT FLYOVER MAINT $19,511 $15,682 $60,250 $61,354
Lawn Maint. - Neptune Beach Side $0 $0 $22,800 $22,800
Lawn Maint. - Atlantic Beach Side $0 $0 $12,300 $12,300
Lawn Maint. - Mayport Pond (W. 4th)$0 $0 $14,400 $14,400
Palm Tree Trimming Around Pond $0 $0 $800 $1,120
Palm Tree Trimming - AB Side $0 $0 $900 $780
Palm Tree Trimming - NB Side $0 $0 $1,450 $2,354
Irrigation Repairs $0 $0 $3,200 $3,200
Replace Damaged Trees $0 $0 $2,200 $2,200
Replace Damaged Plants $0 $0 $2,200 $2,200
COMMUNICATIONS $5,420 $4,819 $2,600 $3,000
4 Cell Phones for Division $0 $0 $1,200 $1,600
Monthly Radio Fees 2 x 12 months $0 $0 $1,400 $1,400
UTILITIES $109,573 $110,061 $125,000 $125,000
ELECTRIC STREET LIGHTS/TRAFFIC SIGNALS $0 $0 $125,000 $125,000
CITY PROVIDED $24,209 $23,326 $30,000 $30,000
Includes PW Garbage Costs $0 $0 $30,000 $30,000
RENTALS & LEASES $4,330 $2,307 $14,500 $14,500
Uniform Rentals & Prep Charges $0 $0 $2,500 $2,500
Lift Rental $0 $0 $2,000 $2,000
Heavy Equipment Rental $0 $0 $10,000 $10,000
REPAIR & MAINTENANCE $1,631 $0 $0
PRINTING & PUBLISHING $213 $429 $1,500 $1,500
Newspaper Ads for Employment $0 $0 $750 $750
Newspaper Ads for Bids $0 $0 $750 $750
OFFICE SUPPLIES $104 $230 $250 $250
OPERATING SUPPLIES $95,158 $81,213 $158,200 $131,200
Stop Bar Materials $0 $0 $7,500 $7,500
Signs & Stamping $0 $0 $15,000 $15,000
Seed & Sod $0 $0 $8,000 $8,000
Barricades, Cones & Lights $0 $0 $4,000 $4,000
Misc. Hardware & Electrical Supplies $0 $0 $5,000 $5,000
Boots, Gloves & Rain Gear $0 $0 $4,000 $4,000
Paint for Striping Parking Lines $0 $0 $1,700 $1,700
Replace 1 Stock Edger $0 $0 $500 $500
Replace 1 Backpack Blower $0 $0 $500 $500
Street sign poles and panels $0 $0 $22,000 $22,000
Lighted Speed Radar Signs (Dutton Island Rd.)$0 $0 $20,000 $20,000
New Front Gate at Public Works $0 $0 $23,000 $23,000
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 204
2 40 Yd. Containers $0 $0 $12,000 $0
19th Street Mobi-Mat $0 $0 $35,000 $0
1 New 30 Yd. Container $0 $0 $0 $10,000
2 New Beach Showers $0 $0 $0 $10,000
GASOLINE $7,675 $8,115 $6,000 $12,000
DIESEL $2,984 $2,111 $2,000 $4,000
ROAD & MATERIAL SUPPLIES $1,038 $8,000 $10,000
Limerock, Cold Patch & Crush Crete $0 $0 $8,000 $10,000
BOOK,SUBSCRIP,MEMBERSH IPS $1,500 $1,500
TRAINING $450 $236 $2,000 $2,000
Total Operating Expenses:$410,921 $388,708 $803,296 $763,692
Capital Outlay
INFRASTRUCTURE $12,064 $0 $0
MACHINERY & EQUIPMENT $46,910 $118,500 $21,000
Genie Z-45 XC Articulating Boom Lift $0 $0 $90,000 $0
2 Hustler X -One 52" Zero Turn Mowers $0 $0 $16,000 $0
Tilt Trailer for Excavator & Skid Steer $0 $0 $12,500 $0
Stand on Blower - Billy Goat Z3000 $0 $0 $0 $12,000
1 Hustler X-One 52" Zero Turn Mower $0 $0 $0 $9,000
MOTOR VEHICLES $69,876 $28,000 $35,000
2021 1 Ton Check Double Cab 4x4 $0 $0 $28,000 $0
New Truck to Replace P65 $0 $0 $0 $35,000
Total Capital Outlay:$81,940 $46,910 $146,500 $56,000
Total Road & Street Division:$957,827 $862,039 $1,463,286 $1,438,290
Beauti cation
Personnel Services
SALARIES $33,101 $59,819 $74,434 $82,856
PARKS & BLDG MAINT SUPERVISOR $0 $0 $44,305 $52,110
IRRIGATION/LANDSCAPE TECH 75%$0 $0 $25,902 $30,746
Salaries Amendment $0 $0 $4,227 $0
OVERTIME $518 $2,972 $100 $100
SPECIAL PAY $863 $2,114 $0 $950
F.I.C.A.$2,369 $4,832 $5,702 $6,495
BENEFIT GROUP-GENERAL $0 $2,648
401 GENL DEF CONTR MATCH $1,010 $0 $0
UNFUNDED LIABILITY-GEPP $13,691 $0 $5,855
HEALTH $12,619 $19,252 $20,847 $22,411
LIFE $87 $167 $182 $182
WORKERS' COMPENSATION $1,872 $3,784 $1,872 $1,872
Total Personnel Services:$65,119 $93,950 $103,137 $123,369
Operating Expenses
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 205
PROFESSIONAL SERVICES $2,000 $2,000
Arborist/Landscape Architect $0 $0 $2,000 $2,000
OTHER CONTRACTUAL SERVS.$6,286 $9,809 $11,000 $11,000
General Landscape & Beauti cation $0 $0 $7,000 $7,000
Adoption Matching Funds $0 $0 $1,000 $1,000
Xmas Lights @ CH & Adele Grage $0 $0 $3,000 $3,000
COMMUNICATIONS $6 $1 $600 $600
OPERATING SUPPLIES $13,000 $9,617 $20,000 $35,000
Mulch, Pine Straw, Sod, Fertilizer, etc.$0 $0 $10,000 $10,000
Annuals, Shrubs, Flowers, etc.$0 $0 $10,000 $20,000
Annual Winter Rye Seed $0 $0 $0 $5,000
GASOLINE $750 $750
STREET-END ADOPT/MATCH PR $2,000 $2,000
Adoption Matching Funds $0 $0 $2,000 $2,000
Total Operating Expenses:$19,292 $19,427 $36,350 $51,350
Total Beauti cation:$84,410 $113,377 $139,487 $174,719
Total P ublic Wo rks:$1,487,174 $1,382,474 $2,032,487 $2,085,726
Total Transportation:$1,487,174 $1,382,474 $2,032,487 $2,085,726
H uman Services
Heal th
Road & Street Divisio n
Operating Expenses
MOSQUITO CONTROL $700 $0 $0
Total Operating Expenses:$700 $0 $0
Total Road & Street Division:$700 $0 $0
Total Heal th:$700 $0 $0
Total Human Services:$700 $0 $0
Cul ture and Recreation
Parks And Recreation
Maintenance
Personnel Services
SALARY $228,912 $160,996 $264,838 $283,300
PARK RANGER $0 $0 $32,329 $33,787
PARK RANGER B $0 $0 $30,445 $25,668
PARK RANGER C $0 $0 $29,587 $35,119
PARK RANGER D $0 $0 $29,587 $33,114
PARK RANGER E $0 $0 $29,587 $33,787
PARK RANGER F $0 $0 $29,587 $32,957
PARK RANGER - NEW $0 $0 $28,725 $39,400
PARK RANGER II $0 $0 $41,649 $49,468
Salaries Amendment $0 $0 $13,342 $0
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 206
OVERTIME $3,982 $7,354 $6,000 $32,957
SPECIAL PAY $6,076 $1,777 $0 $0
F.I.C.A.$17,535 $12,750 $20,719 $22,083
BENEFIT GROUP-GENERAL $23,368 $33,127 $35,808 $2,648
401 GENL DEF CONTR MATCH $1,884 $2,349 $1,235 $1,235
UNFUNDED LIABILITY-GEPP $31,062 $52,213 $96,178 $5,855
HEALTH $54,765 $39,378 $60,270 $64,791
LIFE $632 $477 $658 $658
WORKERS' COMPENSATION $6,017 $4,116 $8,056 $8,056
REEMPLOYMENT COMPENSATION $681 $0 $0
Total Personnel Services:$374,232 $315,217 $493,762 $421,583
Operating Expenses
PROFESSIONAL SERVICES $315 $755 $5,000 $5,000
Consultants (Aborist, Eng., Design)$0 $0 $5,000 $5,000
OTHER CONTRACTUAL SERVS.$211,316 $186,443 $267,264 $353,682
Beach Cleaning (Annual Contract)$0 $0 $32,200 $34,500
Parks Lawn Maint. (Annual Contract)$0 $0 $77,064 $77,064
Palm Tree Trimming (Annual Contract)$0 $0 $11,000 $16,118
Pest Control $0 $0 $2,000 $2,000
Building Monitoring $0 $0 $1,000 $1,000
General Concrete $0 $0 $6,000 $6,000
General Plumbing $0 $0 $5,000 $5,000
AC & Heat Repair $0 $0 $10,000 $10,000
Tree Services $0 $0 $10,000 $10,000
General Irrigation $0 $0 $6,000 $6,000
General Fence $0 $0 $8,000 $8,000
General Doors & Windows $0 $0 $4,000 $10,000
Signs $0 $0 $5,000 $5,000
Invasive Plant Control $0 $0 $2,500 $2,500
General Landscape & Beauti cation $0 $0 $7,000 $7,000
Misc. Services $0 $0 $5,000 $5,000
General Electrical Repairs $0 $0 $7,500 $7,500
Repairs & Imps. at Dog Parks $0 $0 $11,500 $11,500
Skate Park Repairs $0 $0 $2,500 $2,500
Baseball Light Repairs $0 $0 $6,000 $6,000
Basketball Goals & Rims $0 $0 $5,000 $5,000
Dutton Island Rd. Regrading (bi-monthly)$0 $0 $30,000 $30,000
Russell Park Field Upkeep $0 $0 $6,000 $6,000
Dutton Island Dead Tree Removal $0 $0 $7,000 $80,000
TRAVEL AND PER DIEM $86 $500 $500
COMMUNICATIONS $2,337 $2,330 $3,500 $3,500
Phones for Parks Division $0 $0 $1,600 $1,600
Tideviews Internet for Security Cameras $0 $0 $1,200 $1,200
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 207
Monthly Radio Fees $0 $0 $700 $700
FREIGHT,POSTAGE,EX PR MAIL $84 $50 $50
UTILITIES $14,714 $13,432 $16,500 $20,000
CITY PROVIDED $41,301 $44,016 $42,000 $42,000
RENTALS AN D LEASES $1,895 $1,805 $6,500 $6,500
Equipment & Tool Rental. Lift Rental $0 $0 $5,000 $5,000
Uniform Rental $0 $0 $1,500 $1,500
REPAIR & MAINTENANCE $20,859 $2,000 $13,500 $136,500
Beach Access-Rem Landscaping $0 $0 $0 $10,000
Bull Park - Rem Berm, bike racks, etc.$0 $0 $0 $20,000
Dutton Island-Restroom Skylights $0 $0 $0 $4,000
Howell Park-ADA Parking Space $0 $0 $0 $5,000
Howell Park-Landscaping Lift Station $0 $0 $0 $1,000
Howell Park-Way nding Signage $0 $0 $0 $3,000
Parks Misc. Repairs $0 $0 $7,500 $7,500
Water Fountain Replacement $0 $0 $2,000 $2,000
Pond Fountain Replacement $0 $0 $4,000 $4,000
Misc. Vandalism Repairs $0 $0 $0 $30,000
Skateboard Park Refurbishment $0 $0 $0 $50,000
FIRST VEHICLES/EQUIPMENT -$1,878 $0 $0
PRINTING AND PUBLISHING $59 $330 $1,000 $1,000
Bids, Maps and Employment Ads $0 $0 $1,000 $1,000
OFFICE SUPPLIES $152 $108 $200 $200
OPERATING SUPPLIES $87,527 $72,763 $114,500 $193,500
Dutton Island Supplies $0 $0 $0 $9,500
Johansen Park Items $0 $0 $0 $28,500
Riverbranch Preserve $0 $0 $0 $11,000
Rose Park Items $0 $0 $0 $4,200
Veterans' Park Items $0 $0 $0 $11,000
Russell Park Items $0 $0 $0 $10,900
Aquatic Dog Park-Littoral Planting $0 $0 $0 $5,000
Cleaning Supplies for Parks $0 $0 $6,500 $6,500
Light Bulbs, Hardware, etc.$0 $0 $5,000 $5,000
General Landscape & Beauti cation $0 $0 $6,000 $6,000
Paint & Painting Supplies $0 $0 $5,000 $5,000
Hurricane Supplies $0 $0 $1,500 $1,500
Safety, Shirts, Boots, Hats, etc.$0 $0 $4,000 $4,000
Limerock, Sand, Coquina, Top Soil $0 $0 $7,000 $7,000
Public Amenities (Grills, Picnic Tables)$0 $0 $10,000 $10,000
Rakes, Shovels, Hand Tools, Oil, Blades $0 $0 $2,000 $2,000
Replacement Blowers, Weedeaters, Edgers $0 $0 $1,600 $1,600
Tennis Court Windscreens $0 $0 $3,000 $3,000
Adoption Matching Funds $0 $0 $2,000 $2,000
Fibar Mulch at Playgrounds $0 $0 $10,000 $10,000
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 208
Wood Protectant for Marsh Boardwalks $0 $0 $5,000 $5,000
Sodding/Repairs $0 $0 $6,000 $6,000
Sod Aquatic Dog Park (2x year)$0 $0 $20,000 $25,000
Sod Rose Dog Park $0 $0 $3,000 $3,000
Sod Jordan Park $0 $0 $2,000 $2,000
15 Folding Tables & 5 Round Tables $0 $0 $2,000 $0
100 Black Vinyl Folding Chairs $0 $0 $2,500 $0
Flag Replacements $0 $0 $2,000 $2,000
3 Handicap Picnic Tables $0 $0 $4,800 $4,800
Portable Canopy $0 $0 $600 $0
Main Canopy at Tideview Preserves $0 $0 $3,000 $0
Clay for Ball Fields (2 loads)$0 $0 $0 $2,000
GASOLINE $11,142 $10,452 $10,000 $15,000
DIESEL $500 $500
BOOK,SUBSCRIP,MEMBERSH IPS $200 $200
TRAINING $540 $165 $4,000 $4,000
Total Operating Expenses:$392,327 $332,722 $485,214 $782,132
Capital Outlay
BUILDING $0 $3,500
8x10 Shed for Baker Center $0 $0 $0 $3,500
MACHINERY & EQUIPMENT $72,726 $8,583 $17,500 $27,000
Ride-On Spreader for Ball Fields $0 $0 $0 $4,500
Mobile Stage $0 $0 $0 $8,000
Playground Equipment for ABE $0 $0 $0 $7,000
60" Zero Turn Mower for Ball elds $0 $0 $6,000 $0
Air Compressor (80 gal.) for Russell Park $0 $0 $1,500 $0
Sub-line Item 1 $0 $0 $10,000 $0
4 Pressure Washers $0 $0 $0 $5,500
2 Graco Airless Sprayers $0 $0 $0 $2,000
MOTOR VEHICLES $26,688 $55,500 $35,000
New Trucks to Replace #59 or #P3 $0 $0 $28,000 $0
New Polaris Ranger 1000 $0 $0 $27,500 $0
Full Size Pickup Truck $0 $0 $0 $35,000
Total Capital Outlay:$99,414 $8,583 $73,000 $65,500
Total Maintenance:$865,973 $656,522 $1,051,976 $1,269,215
Total P arks And Recreation:$865,973 $656,522 $1,051,976 $1,269,215
Total Cul ture and Recreation:$865,973 $656,522 $1,051,976 $1,269,215
Total Expenditures:$5,920,059 $5,289,933 $8,951,126 $9,685,550
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 209
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Operating Expenses (43.3%)Operating Expenses (43.3%) Operating Expenses (43.3%)
Capital Outlay (34.5%)Capital Outlay (34.5%) Capital Outlay (34.5%)
Personnel Services (20.4%)Personnel Services (20.4%) Personnel Services (20.4%)
Debt Service (1.8%)Debt Service (1.8%) Debt Service (1.8%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Personnel Services Capital Outlay Operating ExpensesFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
2
4
6
8
10
12
City of Atlantic Beach | Budget Book 2023 Page 210
Expense Objects
Personnel Servi ces $1,752,979 $1,521,662 $1,823,737 $1,976,795 8.4%
Operating Expenses $3,349,580 $3,451,084 $4,016,543 $4,196,330 4.5%
Capital Outlay $656,300 $317,187 $2,941,846 $3,339,525 13.5%
Debt Service $161,200 $0 $169,000 $172,900 2.3%
Total Expense Objects:$5,920,059 $5,289,933 $8,951,126 $9,685,550 8.2%
N ameName FY2020 ActualFY2020 Actual FY2021 ActualsFY2021 Actuals FY2022 BudgetedFY2022 Budgeted FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 211
Cul tural Arts and Recreation
Latrenia Thomas
Director of Cultural Arts and Recreation
Recreation
Purpose:
The Recreation Depart ment administers t he recreat ional activities and special event s throughout the city.
The depart ment sponsors such programs as spring and Fall Flag Foot ball, summer camp, fest ivals, and senior
and aft er-school programs through t he community centers and parks, Campout Under the St ars, Wild
Wonders, and monthly art shows. The Department also serves as Cit y liaison to t he 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 t rek.
Key Objectives:
Work with t he Cit y Commission and City staff to maintain and improve the quality of life of At lantic
Beach residents through cult ural art s and recreation.
Maintain and enhance current programs and events.
Work with t he 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 C ommit tee.
Issues , Trends and Highlights :
The Recreation Department works with t he Cultural Arts and Recreat ion Committee in providing grant
funding for non-pro t organization programs and events for residents of Atlant ic Beach.
The Recreation Department worked with the Cultural Arts and Recreation Advisory Commit tee in
sending out a survey to the residents.
The Recreat ion Department worked with city staff to revise the after-school COVID plan.
The department coordinated homework assist ance at the Jordan and Baker C enter.
The department continued to work with the t een groups and provided an internship program.
Expenditures Summary
811,936 $155,161
(23.62% vs. prior year)
City of Atlantic Beach | Budget Book 2023 Page 212
Recreation and Cul tural Arts Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (55.2%)Personnel Services (55.2%) Personnel Services (55.2%)
Operating Expenses (23.5%)Operating Expenses (23.5%) Operating Expenses (23.5%)
Capital Outlay (11.3%)Capital Outlay (11.3%) Capital Outlay (11.3%)
Grants and Aids (10%)Grants and Aids (10%) Grants and Aids (10%)
City of Atlantic Beach | Budget Book 2023 Page 213
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Grants and Aids Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY2022FY20230
0.5
1
1.5
2
Expense Objects
Perso nnel Services
Cul ture and Recreation
SALARY 001-6010-572-12-
00 $228,550 $223,816 $261,393 $340,625
OVERTIME 001-6010-572-14-
00 $4,896 $968 $7,000 $7,000
SPECIAL PAY 001-6010-572-15-
00 $2,430 $4,012 $37,896 $5,000
F.I.C.A.001-6010-572-21-
00 $17,217 $17,146 $23,350 $27,358
BENEFIT GROUP-GENERAL 001-6010-572-22-
04 $8,141 $17,244 $14,920 $7,943
401 GENL DEF CONTR MATCH 001-6010-572-22-
05 $807 $2,788 $1,283 $1,283
UNFUNDED LIABILITY-GEPP 001-6010-572-22-
08 $24,221 $45,146 $40,074 $17,565
HEALTH 001-6010-572-23-
01 $33,342 $26,180 $28,040 $30,143
LIFE 001-6010-572-23-
02 $326 $307 $349 $349
WORKERS' COMPENSATION 001-6010-572-
24-00 $10,021 $4,390 $11,000 $11,000
Total C ul ture and Recreation:$329,951 $341,996 $425,305 $448,266
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 214
Total Personnel Services:$329,951 $341,996 $425,305 $448,266
Operating Expenses
Cul ture and Recreation
PROFESSIONAL SERVICES 001-6010-572-31-
00 $210 $315 $0 $0
OTHER CONTRACTUAL SERVS.001-6010-572-
34-00 $8,782 $5,947 $24,300 $43,600
Senior Program 001-6010-572-
34-00 $0 $0 $1,500 $0
Bus for Field Trips 001-6010-572-
34-00 $0 $0 $2,500 $5,000
Monitor alarm @ centers 001-6010-572-
34-00 $0 $0 $1,500 $2,000
Performers for events 001-6010-572-
34-00 $0 $0 $6,000 $0
Flag Football Referees 001-6010-572-
34-00 $0 $0 $1,800 $2,000
Dance Instructor 001-6010-572-
34-00 $0 $0 $2,000 $0
Wild Wonders 001-6010-572-
34-00 $0 $0 $2,400 $2,400
Carriage for Holiday Celebration 001-6010-572-
34-00 $0 $0 $1,800 $0
Petting zoo and ponies for Egg Hunt 001-6010-572-
34-00 $0 $0 $1,800 $0
Art Program @ J ordan & Baker Centers 001-6010-572-
34-00 $0 $0 $3,000 $3,000
Fitness Programs 001-6010-572-
34-00 $0 $0 $0 $4,000
Senior Citizen Program 001-6010-572-
34-00 $0 $0 $0 $7,300
Jacksonville Carriage Co.001-6010-572-
34-00 $0 $0 $0 $6,300
Face Painting 001-6010-572-
34-00 $0 $0 $0 $3,000
Band / DJ 001-6010-572-
34-00 $0 $0 $0 $2,000
Camp Out Performers 001-6010-572-
34-00 $0 $0 $0 $1,000
Civic Rec Annual Renewal 001-6010-572-
34-00 $0 $0 $0 $5,600
TRAVEL AND PER DIEM 001-6010-572-
40-00 $296 $160 $400 $500
Travel for City Business 001-6010-572-
40-00 $0 $0 $400 $500
COMMUNICATIONS 001-6010-572-41-
00 $7,205 $7,894 $11,000 $11,000
telephone, wi , DSL service for bldgs 001-6010-572-41-
00 $0 $0 $11,000 $11,000
FREIGHT,POSTAGE,EXPR MAIL 001-6010-572-
42-00 $150 $150
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 215
Postage for mailouts 001-6010-572-
42-00 $0 $0 $150 $150
UTILITIES 001-6010-572-
43-00 $8,944 $9,383 $10,000 $10,000
electric for recreation buildings 001-6010-572-
43-00 $0 $0 $10,000 $10,000
CITY PROVIDED 001-6010-572-
43-01 $7,108 $6,162 $8,500 $9,000
water for city recreation bldgs 001-6010-572-
43-01 $0 $0 $8,500 $9,000
RENTALS AND LEASES 001-6010-572-
44-00 $4,113 $1,633 $9,000 $9,800
rental equipment for various events &
programs
001-6010-572-
44-00 $0 $0 $9,000 $0
Porta Potty Rentals 001-6010-572-
44-00 $0 $0 $0 $6,000
Trains and Bounce House 001-6010-572-
44-00 $0 $0 $0 $3,000
Tree Lightning Rentals 001-6010-572-
44-00 $0 $0 $0 $800
REPAIR & MAINTENANCE 001-6010-572-
46-00 $1,134 $680 $3,500 $3,600
bldg repairs 001-6010-572-
46-00 $0 $0 $3,000 $3,000
copier 001-6010-572-
46-00 $0 $0 $500 $600
FIRST VEHICLES/EQUIPMENT 001-6010-572-
46-01 $0 $6,000
PRINTING AND PUBLISHING 001-6010-572-
47-00 $0 $3,500
Brochures / Bookmarks 001-6010-572-
47-00 $0 $0 $0 $2,000
Advertisement 001-6010-572-
47-00 $0 $0 $0 $1,500
CULTURAL ARTS 001-6010-572-
49-01 $4,872 $3,100 $68,300 $32,800
Movie in the Park 001-6010-572-
49-01 $0 $0 $0 $1,500
Arts in the Park 001-6010-572-
49-01 $0 $0 $12,000 $5,500
acoustic & songwriters 001-6010-572-
49-01 $0 $0 $6,000 $6,000
Intern 001-6010-572-
49-01 $0 $0 $1,500 $0
bike tour 001-6010-572-
49-01 $0 $0 $800 $300
calendar of events brochure 001-6010-572-
49-01 $0 $0 $1,500 $0
Jazz Festival 001-6010-572-
49-01 $0 $0 $12,000 $8,000
Teen Council 001-6010-572-
49-01 $0 $0 $1,000 $1,500
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 216
Dog Festival 001-6010-572-
49-01 $0 $0 $3,200 $0
Planning software 001-6010-572-
49-01 $0 $0 $300 $0
Survey Event 001-6010-572-
49-01 $0 $0 $5,000 $0
Additional Programs 001-6010-572-
49-01 $0 $0 $25,000 $0
Shakespeare in the Park 001-6010-572-
49-01 $0 $0 $0 $5,000
Canine Carnival 001-6010-572-
49-01 $0 $0 $0 $2,000
WellFest 001-6010-572-
49-01 $0 $0 $0 $3,000
OFFICE SUPPLIES 001-6010-572-51-
00 $268 $415 $1,000 $5,000
cartridges, paper, envelopes & etc 001-6010-572-51-
00 $0 $0 $1,000 $5,000
OPERATING SUPPLIES 001-6010-572-52-
00 $15,493 $9,849 $35,500 $48,600
After School Program Snacks 001-6010-572-52-
00 $0 $0 $0 $6,000
Egg Hunt supplies 001-6010-572-52-
00 $0 $0 $3,000 $2,000
ag football supplies 001-6010-572-52-
00 $0 $0 $4,000 $4,000
fall festival supplies 001-6010-572-52-
00 $0 $0 $3,000 $800
senior supplies 001-6010-572-52-
00 $0 $0 $1,000 $0
toy drive supplies 001-6010-572-52-
00 $0 $0 $1,500 $800
after school program supplies 001-6010-572-52-
00 $0 $0 $4,000 $10,000
holiday celebration supplies 001-6010-572-52-
00 $0 $0 $4,000 $2,500
paper supplies 001-6010-572-52-
00 $0 $0 $500 $0
campout supplies 001-6010-572-52-
00 $0 $0 $3,000 $1,400
black history month supplies 001-6010-572-52-
00 $0 $0 $3,000 $3,000
Teen program supplies 001-6010-572-52-
00 $0 $0 $3,000 $0
Supplies for Artisans' Faire 001-6010-572-52-
00 $0 $0 $2,000 $2,000
Summer camp supplies 001-6010-572-52-
00 $0 $0 $3,500 $3,500
Teen / Senior Graduate Program 001-6010-572-52-
00 $0 $0 $0 $3,000
Summer Camp Field Trips 001-6010-572-52-
00 $0 $0 $0 $2,600
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 217
Community Special Events 001-6010-572-52-
00 $0 $0 $0 $7,000
GASOLINE 001-6010-572-52-
01 $769 $295 $1,500 $2,500
Gas for city van 001-6010-572-52-
01 $0 $0 $1,500 $2,500
BOOK,SUBSCRIP,MEMBERSHIPS 001-6010-572-
54-00 $320 $320
FRPA membership 001-6010-572-
54-00 $0 $0 $320 $320
TRAINING 001-6010-572-55-
00 $94 $3,000 $4,300
Staff training 001-6010-572-55-
00 $0 $0 $3,000 $4,000
Background Checks 001-6010-572-55-
00 $0 $0 $0 $300
Total C ul ture and Recreation:$59,194 $45,927 $176,470 $190,670
Total Operating Expenses:$59,194 $45,927 $176,470 $190,670
Capital Outlay
Cul ture and Recreation
MOTOR VEHICLES 001-6010-572-
64-01 $0 $86,000
COMPUTER EQUIPMENT 001-6010-572-
64-02 $0 $6,000
Laptop / Monitors 001-6010-572-
64-02 $0 $0 $0 $6,000
Total C ul ture and Recreation:$0 $92,000
Total Capital Outlay:$0 $92,000
Grants and Aids
Cul ture and Recreation
CULTURAL ARTS / SCHOOLS 001-6010-572-81-
01 $5,820 $5,820 $6,000 $6,000
lawn service for Atlantic Beach
Elementary
001-6010-572-81-
01 $0 $0 $6,000 $6,000
AIDS TO PRIVATE ORGANIZAT 001-6010-572-
82-00 $47,956 $47,600 $49,000 $75,000
contribution to outside organizations 001-6010-572-
82-00 $0 $0 $20,000 $35,000
contribution to duval county schools 001-6010-572-
82-00 $0 $0 $29,000 $40,000
Total C ul ture and Recreation:$53,776 $53,420 $55,000 $81,000
Total Grants and Aids:$53,776 $53,420 $55,000 $81,000
Total Expense Objects:$442,921 $441,343 $656,775 $811,936
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 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 maint aining the potable wat er and wastewater systems to meet or exceed
local, state and federal regulations and standards.
Staf ng
Public Utilities is staffed by 22 employees with t he responsibility to:
Operate and maint ain t he
Pot able water, wastewater and reclaimed water t reat ment plants
Pot able water and reclaimed distribution system
Sewer collection system, including 33 lift stations
Conduct regulatory compliance reporting and permit ting
Monitor t he Cross-Connection Cont rol Program
Continually update the GIS mapping and data syst em
Read and maint ain meters
Manage the Capital Improvements Program
Water Utility
Purpose:
The Water Production and Water Distribution Divisions operate and maintain three wat er t reatment plants,
seven potable water wells, and the distribution syst em t o supply potable water and re protection.
Key Objectives:
To protect the public health through compliance wit h local, state and federal regulatory requirements
for drinking water standards
To maintain water supply and facilities to provide re prot ect ion
To insure adequate quantity and quality of future water supplies throughout t he service area through
proper maint enance and planning
To protect exist ing water facilit ies through accurate system mapping and data entry into the GIS
system
To operate and maintain the system as ef ciently as possible to ensure t he 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 retro tt ing homes with water conserving plumbing xtures may have
accounted for the decreased water use. Wit h t he new planned subdivisions, consumption should
begin to increase.
The St. Johns River Wat er Management District (SJRWMD) continues to work on t he Water Supply Plan
and Minimum Flows and Levels (MFLs). The plan may show Northeast Florida area as a potential Priorit y
Water Caution Area with possible limits on withdrawals from the Floridan Aquifer. In addit ion, t he
SJRWMD may require cost part icipation from all utilities to pay for regional projects t hat will meet t he
City of Atlantic Beach | Budget Book 2023 Page 219
MFL requirements. The City will continue working with ot her utilities and t he District t o determine
potential effect s on water supply allocat ions and costs and protect the Cit y’s interest s.
Workload Dat a
Activity FY 18 FY 19 FY20 (est.)FY21 (est.)
Million Gallons Treat ed 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 Treat ment Divisions operat e and maintain wast ewater collection,
t ransmission and t reat ment facilities. These facilities include the treatment plant , reclaimed wat er facilities,
lift st ations, forcemains, gravity mains, services, and t he ef uent 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 Land ll.
Key Objectives:
To protect t he 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 t he life expectancy of all systems as much
as possible
To rehabilitate the sewer collection system as recommended in t he Capital Improvement Program
To protect the system by cont inually updating sewer maps and dat a using the GIS system
To operate and maintain the system as ef ciently as possible to ensure t he rates paid by our customers
remain reasonable
To bene cially reuse treated ef uent by providing reclaimed wat er for irrigation
Issues , Trends and Highlights :
Reclaimed water facilities provide up to 500,000 gallons per day of reclaimed wat er to t he At lantic
Beach Count ry Club for resident ial and golf course irrigation.
The Wastewater Treatment Facilit y remains well wit hin permit limits for phosphorus and nitrogen
discharges to the St . Johns River
Workload Data
Activity FY 18 FY 19 FY20 (est.)FY21 (est.)
Millions of Gallons Treated 847 866 862 741
Miles of Sewer Lines Maint ained 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 Atlantic Beach | Budget Book 2023 Page 220
Expenditures Summary
13,889,559 $365,457
(2.70% vs. prior year)
Public Utilities Propos ed and Historical Budget vs . Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
2.5M
5M
7.5M
10M
12.5M
15M
Expenditures by Fund
2023 Expenditures by Fund
Sewer Fund (53.5%)Sewer Fund (53.5%) Sewer Fund (53.5%)
Water Fund (46.5%)Water Fund (46.5%) Water Fund (46.5%)
City of Atlantic Beach | Budget Book 2023 Page 221
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Water Fund Sewer FundFY2017FY2018FY2019FY2020 FY2021FY2022FY20230
2.5
5
7.5
10
12.5
15
Water Fund
SALARIES 400-5502-533-12-00 $134,201 $197,800 $194,193 $249,234
OVERTIME 400-5502-533-14-00 $4,965 $8,231 $10,000 $10,000
SPECIAL PAY 400-5502-533-15-00 $4,576 $1,575 $3,082 $3,000
COMPENSATED ANNUAL LEAVE 400-5502-533-16-00 -$12,543 $8,994 $0 $0
F.I.C.A.400-5502-533-21-00 $10,620 $15,721 $15,857 $18,443
BENEFIT GROUP-GENERAL 400-5502-533-22-04 $21,008 $8,538 $5,968 $7,943
401 GENL DEF CONTR MATCH 400-5502-533-22-05 $793 $3,696 $1,582 $1,582
UNFUNDED LIABILITY-GEPP 400-5502-533-22-08 $27,140 -$320,304 $16,030 $17,565
HEALTH 400-5502-533-23-01 $20,332 $27,840 $29,503 $32,453
LIFE 400-5502-533-23-02 $268 $398 $241 $241
WORKERS' COMPENSATION 400-5502-533-24-00 $2,607 $3,680 $4,459 $4,459
OTH POSTEMPLOY BENE(OPEB)400-5502-533-26-00 $14,965 $0 $0
SALARIES 400-5504-533-12-00 $268,806 $287,774 $303,597 $324,294
OVERTIME 400-5504-533-14-00 $25,338 $21,052 $30,000 $30,000
SPECIAL PAY 400-5504-533-15-00 $12,678 $11,629 $9,752 $10,000
COMPENSATED ANNUAL LEAVE 400-5504-533-16-00 $10,307 -$2,311 $0 $0
F.I.C.A.400-5504-533-21-00 $22,622 $24,019 $26,266 $28,051
BENEFIT GROUP-GENERAL 400-5504-533-22-04 $15,630 $32,739 $26,856 $10,591
401 GENL DEF CONTR MATCH 400-5504-533-22-05 $3,168 $6,630 $3,614 $3,614
UNFUNDED LIABILITY-GEPP 400-5504-533-22-08 $71,801 $81,264 $72,134 $23,419
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 222
HEALTH 400-5504-533-23-01 $59,799 $77,230 $83,288 $91,617
LIFE 400-5504-533-23-02 $667 $761 $800 $800
WORKERS' COMPENSATION 400-5504-533-24-00 $6,200 $6,743 $6,996 $6,996
COLLECTN AGENCY COMMISSIN 400-0000-533-34-
05 $1,741 $981 $2,000 $2,000
INSURANCE 400-0000-533-45-
00 $48,908 $53,526 $66,216 $76,324
CITY MANAGER 400-0000-533-56-01 $34,935 $46,164 $37,523 $97,656
FINANCE AND ADMIN 400-0000-533-56-02 $386,843 $322,632 $288,381 $125,007
PUBLIC WORKS ADMIN 400-0000-533-56-03 $92,853 $120,780 $70,305 $99,943
HUMAN RESOURCES 400-0000-533-56-05 $11,639 $12,084 $12,391 $18,833
INFORMATION TECHNOLOGY 400-0000-533-56-
06 $70,381 $42,588 $35,701 $54,395
FACILITIES MAINTENANCE 400-0000-533-56-
07 $45,773 $40,608 $53,658 $57,590
BUILDING-PURCHASED 400-0000-533-59-01 $1,296 $986 $0 $0
BUILDING-CONTRIBUTED 400-0000-533-59-02 $1,820 $1,820 $0 $0
IMPR OTHER THAN BLD-PURCH 400-0000-533-59-03 $514,549 $515,628 $0 $0
IMP OTHER THAN BL-CONTRIB 400-0000-533-59-
04 $83,105 $83,105 $0 $0
MACHINERY & EQUIPMENT 400-0000-533-59-05 $34,765 $33,170 $0 $0
MOTOR VEHICLES 400-0000-533-59-
06 $26,455 $25,315 $0 $0
COMPUTER EQUIPMENT 400-0000-533-59-
07 $328 $328 $0 $0
PROFESSIONAL SERVICES 400-5502-533-31-00 $2,550 $18,755 $81,000 $75,000
OTHER CONTRACTUAL SERVS.400-5502-533-34-00 $69,155 $162,374 $161,433 $210,500
TRAVEL AND PER DIEM 400-5502-533-40-00 $467 $1,324 $3,000 $3,000
COMMUNICATIONS 400-5502-533-41-00 $3,364 $3,535 $4,750 $4,750
TRANSP.,POSTAGE,MESSENGR.400-5502-533-42-00 $68 $11 $200 $200
UTILITIES 400-5502-533-43-00 $98,975 $95,890 $98,000 $98,000
CITY PROVIDED 400-5502-533-43-01 $8,685 $8,290 $11,000 $11,000
RENTALS & LEASES 400-5502-533-44-00 $76 $400 $400
REPAIR & MAINTENANCE 400-5502-533-46-00 $33,037 $39,427 $78,500 $64,000
FIRST VEHICLES/EQUIPMENT 400-5502-533-46-01 $16,724 $5,466 $7,000 $7,000
PRINTING AND PUBLISHING 400-5502-533-47-00 $265 $554 $2,600 $2,600
OTHER CURRENT CHARGES 400-5502-533-49-00 $4,000 $4,721 $5,500 $5,500
OFFICE SUPPLIES 400-5502-533-51-00 $1,008 $1,431 $2,000 $3,500
OPERATING SUPPLIES 400-5502-533-52-00 $45,160 $33,791 $54,450 $52,500
GASOLINE 400-5502-533-52-01 $3,119 $1,972 $2,000 $4,000
DIESEL 400-5502-533-52-02 $2,500 $2,500
BOOK,SUBSCRIP,MEMBERSHIPS 400-5502-533-54-00 $1,389 $1,735 $2,925 $2,925
TRAINING 400-5502-533-55-00 $4,726 $1,400 $8,000 $8,000
PROFESSIONAL SERVICES 400-5504-533-31-00 $10,776 $18,649 $29,445 $34,000
OTHER CONTRACTUAL SERVS.400-5504-533-34-00 $61,856 $90,483 $215,355 $245,000
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 223
TRAVEL AND PER DIEM 400-5504-533-40-
00 $3,254 $1,825 $3,000 $4,500
COMMUNICATIONS 400-5504-533-41-00 $6,857 $5,976 $3,400 $3,700
TRANSP.,POSTAGE,MESSENGR.400-5504-533-42-00 $17 $100 $100
UTILITIES 400-5504-533-43-00 $1,632 $1,494 $2,200 $2,500
RENTALS & LEASES 400-5504-533-44-
00 $1,854 $2,827 $2,000 $2,000
REPAIR & MAINTENANCE 400-5504-533-46-00 $3,114 $7,284 $17,950 $25,000
FIRST VEHICLES/EQUIPMENT 400-5504-533-46-01 $26,589 $25,284 $24,200 $27,000
PRINTING AND PUBLISHING 400-5504-533-47-00 $126 $1,500 $1,500
OFFICE SUPPLIES 400-5504-533-51-00 $575 $572 $1,000 $1,000
OPERATING SUPPLIES 400-5504-533-52-00 $230,186 $151,242 $133,955 $185,000
GASOLINE 400-5504-533-52-01 $10,100 $17,170 $10,000 $30,000
DIESEL 400-5504-533-52-02 $505 $157 $1,250 $1,500
BOOK,SUBSCRIP,MEMBERSHIPS 400-5504-533-54-00 $185 $240 $1,000 $1,000
TRAINING 400-5504-533-55-00 $1,455 $1,897 $4,000 $4,000
INFRASTRUCTURE 400-5502-533-63-00 $41,476 $79,237 $2,065,000 $1,885,688
MACHINERY AND EQUIPMENT 400-5502-533-64-00 -$18,897 $63,740 $270,000
MOTOR VEHICLES 400-5502-533-64-01 $6,756 $30,000 $0
INFRASTRUCTURE 400-5504-533-63-00 $4,653 $1,091,000 $1,272,962
MACHINERY AND EQUIPMENT 400-5504-533-64-00 $39,246 $0 $0
MOTOR VEHICLES 400-5504-533-64-01 $70,000 $0
TD BANK-URB SERIES 2014 400-0000-533-71-04 $434,000 $442,750 $455,000 $465,500
KEY GOV'T FIN SERIES 2021 400-0000-533-71-05 $41,000 $42,000
SRF LOAN-DW160710 400-0000-533-71-09 $36,848 $37,853 $0 $0
Total Water Fund:$3,230,327 $3,115,970 $6,201,746 $6,465,375
Sewer Fund
SALARIES 410-5506-535-12-00 $176,837 $177,242 $208,014 $209,612
OVERTIME 410-5506-535-14-00 $7,504 $12,875 $10,000 $10,000
SPECIAL PAY 410-5506-535-15-00 $6,746 $8,720 $3,251 $6,452
COMPENSATED ANNUAL LEAVE 410-5506-535-16-00 $5,667 -$3,247 $0 $0
F.I.C.A.410-5506-535-21-00 $14,087 $15,001 $16,928 $11,444
BENEFIT GROUP-GENERAL 410-5506-535-22-04 $18,731 $18,915 $14,920 $10,591
401 GENL DEF CONTR MATCH 410-5506-535-22-05 $552 $567 $566 $566
UNFUNDED LIABILITY-GEPP 410-5506-535-22-08 $34,142 $45,144 $40,074 $23,419
HEALTH 410-5506-535-23-01 $28,724 $27,824 $29,342 $32,276
LIFE 410-5506-535-23-02 $377 $382 $409 $409
WORKERS' COMPENSATION 410-5506-535-24-00 $3,331 $3,243 $5,611 $5,611
OTH POSTEMPLOY BENE(OPEB)410-5506-535-26-00 $6,917 $0 $0
SALARIES 410-5508-535-12-00 $512,853 $518,687 $595,002 $671,972
OVERTIME 410-5508-535-14-00 $35,311 $34,003 $18,000 $18,000
SPECIAL PAY 410-5508-535-15-00 $20,911 $17,234 $33,484 $33,484
COMPENSATED ANNUAL LEAVE 410-5508-535-16-00 $48,835 $2,755 $0 $0
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 224
F.I.C.A.410-5508-535-21-00 $41,208 $42,706 $52,199 $52,503
BENEFIT GROUP-GENERAL 410-5508-535-22-04 $47,606 $56,931 $48,022 $45,013
401 GENL DEF CONTR MATCH 410-5508-535-22-05 $3,301 $4,605 $4,014 $4,014
UNFUNDED LIABILITY-GEPP 410-5508-535-22-08 $243,474 $144,468 $128,237 $99,644
HEALTH 410-5508-535-23-01 $95,001 $100,778 $106,631 $117,294
LIFE 410-5508-535-23-02 $970 $999 $1,120 $1,120
WORKERS' COMPENSATION 410-5508-535-24-00 $24,772 $21,324 $28,000 $28,000
INSURANCE 410-0000-535-45-00 $134,706 $145,829 $159,503 $201,286
CITY MANAGER 410-0000-535-56-01 $63,251 $66,276 $60,747 $97,656
FINANCE AND ADMIN 410-0000-535-56-02 $300,558 $327,660 $284,929 $267,727
PUBLIC WORKS ADMIN 410-0000-535-56-03 $92,853 $120,780 $70,305 $99,943
HUMAN RESOURCES 410-0000-535-56-05 $24,506 $25,440 $26,089 $24,681
INFORMATION TECHNOLOGY 410-0000-535-56-06 $119,785 $89,676 $75,169 $71,286
FACILITIES MAINTENANCE 410-0000-535-56-07 $77,937 $69,156 $91,364 $98,059
BUILDING-PURCHASED 410-0000-535-59-01 $5,326 $3,861 $0 $0
IMPR OTHER THAN BLD-PURCH 410-0000-535-59-03 $1,001,734 $1,050,272 $0 $0
IMP OTHER THAN BL-CONTRIB 410-0000-535-59-04 $119,816 $119,816 $0 $0
MACHINERY & EQUIPMENT 410-0000-535-59-05 $79,963 $129,819 $0 $0
MOTOR VEHICLES 410-0000-535-59-06 $29,403 $40,290 $0 $0
COMPUTER EQUIPMENT 410-0000-535-59-07 $179 $179 $0 $0
LAND IMPROVEMENTS 410-0000-535-59-11 $633 $633 $0 $0
PROFESSIONAL SERVICES 410-5506-535-31-00 $11,058 $45,508 $71,013 $50,000
OTHER CONTRACTUAL SERVICE 410-5506-535-34-00 $81,553 $177,187 $226,600 $299,500
TRAVEL AND PER DIEM 410-5506-535-40-00 $1,879 $2,345 $3,500 $3,500
COMMUNICATIONS 410-5506-535-41-00 $3,894 $3,547 $2,500 $3,500
TRANSP.,POSTAGE,MESSENGER 410-5506-535-42-00 $33 $8 $50 $50
UTILITIES 410-5506-535-43-00 $53,469 $56,298 $55,000 $55,000
CITY PROVIDED 410-5506-535-43-01 $10,580 $10,495 $12,000 $14,000
RENTALS & LEASES 410-5506-535-44-00 $343 $263 $500 $500
REPAIR & MAINTENANCE 410-5506-535-46-00 $31,152 $74,251 $477,734 $460,000
FIRST VEHICLES/EQUIPMENT 410-5506-535-46-01 $19,641 $22,038 $15,000 $16,500
PRINTING & PUBLISHING 410-5506-535-47-00 $800 $800
OPERATING SUPPLIES 410-5506-535-52-00 $33,890 $126,203 $45,700 $47,200
GASOLINE 410-5506-535-52-01 $1,347 $2,515 $1,000 $3,000
DIESEL 410-5506-535-52-02 $3,413 $1,318 $3,000 $3,000
BOOK,SUBSCRIP,MEMBERSHIPS 410-5506-535-54-00 $750 $750
TRAINING 410-5506-535-55-00 $317 $147 $2,000 $3,000
PROFESSIONAL SERVICES 410-5508-535-31-00 $41,649 $16,605 $136,873 $74,500
OTHER CONTRACTUAL SERVICE 410-5508-535-34-00 $96,547 $143,701 $247,184 $322,500
TRAVEL AND PER DIEM 410-5508-535-40-00 $364 $216 $500 $500
COMMUNICATIONS 410-5508-535-41-00 $3,813 $4,026 $3,320 $4,000
TRANSP.,POSTAGE,MESSENGER 410-5508-535-42-00 $213 $21 $500 $500
UTILITIES 410-5508-535-43-00 $151,984 $150,319 $192,000 $192,000
CITY PROVIDED 410-5508-535-43-01 $26,122 $26,347 $20,000 $20,000
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
City of Atlantic Beach | Budget Book 2023 Page 225
RENTALS & LEASES 410-5508-535-44-00 $958 $918 $1,000 $1,500
REPAIR & MAINTENANCE 410-5508-535-46-00 $44,949 $128,366 $199,300 $273,500
FIRST VEHICLES/EQUIPMENT 410-5508-535-46-01 $13,950 $16,781 $11,000 $14,000
PRINTING & PUBLISHING 410-5508-535-47-00 $187 $500 $500
OTHER CURRENT CHARGES 410-5508-535-49-00 $6,250 $6,250 $7,600 $10,000
OFFICE SUPPLIES 410-5508-535-51-00 $239 $151 $1,000 $1,000
OPERATING SUPPLIES 410-5508-535-52-00 $150,912 $152,829 $163,478 $275,600
GASOLINE 410-5508-535-52-01 $2,982 $3,287 $3,500 $4,500
DIESEL 410-5508-535-52-02 $10,396 $8,303 $10,000 $14,000
BOOK,SUBSCRIP,MEMBERSHIPS 410-5508-535-54-00 $922 $225 $2,000 $2,000
TRAINING 410-5508-535-55-00 $1,135 $1,841 $6,500 $7,000
INFRASTRUCTURE 410-5506-535-63-00 $68,478 $37,631 $1,044,797 $901,191
MACHINERY & EQUIPMENT 410-5506-535-64-00 $31,637 $180,000 $50,000
INFRASTRUCTURE 410-5508-535-63-00 $217,983 $193,673 $990,227 $921,431
MACHINERY & EQUIPMENT 410-5508-535-64-00 $10,875 $0 $0
MOTOR VEHICLES 410-5508-535-64-01 $0 $35,000
TD BANK-URB SERIES 2014 410-0000-535-71-04 $644,800 $0 $676,000 $691,600
KEY GOVT FIN SERIES 2021 410-0000-535-71-05 $396,000 $405,000
SRF LOAN-WW160700 410-0000-535-71-10 $344,131 $355,022 $0 $0
Total Sewer Fund:$5,513,811 $5,248,218 $7,322,356 $7,424,184
Total:$8,744,139 $8,364,189 $13,524,102 $13,889,559
N ame Account ID FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
Expenditures by Function
Budgeted Expenditures by Function
Sewer Services (53.5%)Sewer Services (53.5%) Sewer Services (53.5%)
Water Utility Services (46.5%)Water Utility Services (46.5%) Water Utility Services (46.5%)
City of Atlantic Beach | Budget Book 2023 Page 226
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Water Utility Services Sewer ServicesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
2.5
5
7.5
10
12.5
15
Expenditures
Physical Environment
Water Utility Services
Not De ned
COLLECTN AGENCY COMMISSIN
400-
0000-
533-34-
05
$1,741 $981 $2,000 $2,000 $2,000
INSURANCE
400-
0000-
533-45-
00
$48,908 $53,526 $66,216 $76,324 $76,324 15
CITY MANAGER
400-
0000-
533-56-
01
$34,935 $46,164 $37,523 $97,656 $97,656 160
FINANCE AND ADMIN
400-
0000-
533-56-
02
$386,843 $322,632 $288,381 $125,007 $125,007 -56
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 227
PUBLIC WORKS ADMIN
400-
0000-
533-56-
03
$92,853 $120,780 $70,305 $99,943 $99,943 42
HUMAN RESOURCES
400-
0000-
533-56-
05
$11,639 $12,084 $12,391 $18,833 $18,833 5
INFORMATION TECHNOLOGY
400-
0000-
533-56-
06
$70,381 $42,588 $35,701 $54,395 $54,395 52.
FACILITIES MAINTENANCE
400-
0000-
533-56-
07
$45,773 $40,608 $53,658 $57,590 $57,590 7
BUILDING-PURCHASED
400-
0000-
533-59-
01
$1,296 $986 $0 $0 $0
BUILDING-CONTRIBUTED
400-
0000-
533-59-
02
$1,820 $1,820 $0 $0 $0
IMPR OTHER THAN BLD-PURCH
400-
0000-
533-59-
03
$514,549 $515,628 $0 $0 $0
IMP OTHER THAN BL-CONTRIB
400-
0000-
533-59-
04
$83,105 $83,105 $0 $0 $0
MACHINERY & EQUIPMENT
400-
0000-
533-59-
05
$34,765 $33,170 $0 $0 $0
MOTOR VEHICLES
400-
0000-
533-59-
06
$26,455 $25,315 $0 $0 $0
COMPUTER EQUIPMEN T
400-
0000-
533-59-
07
$328 $328 $0 $0 $0
TD BANK-URB SERIES 2014
400-
0000-
533-71-
04
$434,000 $442,750 $455,000 $465,500 $465,500 2
KEY GOV'T FIN SERIES 2021
400-
0000-
533-71-
05
$41,000 $42,000 $42,000 2.
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 228
SRF LOAN-DW160710
400-
0000-
533-71-
09
$36,848 $37,853 $0 $0 $0
Total Not De ned:$1,826,240 $1,780,320 $1,062,175 $1,039,248 $1,039,248 -2
P roduction
SALARIES
400-
5502-
533-12-
00
$134,201 $197,800 $194,193 $249,234 $249,234 28
OVERTIME
400-
5502-
533-14-
00
$4,965 $8,231 $10,000 $10,000 $10,000
SPECIAL PAY
400-
5502-
533-15-
00
$4,576 $1,575 $3,082 $3,000 $3,000 -2
COMPENSATED ANNUAL LEAVE
400-
5502-
533-16-
00
-$12,543 $8,994 $0 $0 $0
F.I.C.A.
400-
5502-
533-21-
00
$10,620 $15,721 $15,857 $18,443 $18,443 16
BENEFIT GROUP-GENERAL
400-
5502-
533-22-
04
$21,008 $8,538 $5,968 $7,943 $7,943 33
401 GENL DEF CONTR MATCH
400-
5502-
533-22-
05
$793 $3,696 $1,582 $1,582 $1,582
UNFUNDED LIABILITY-GEPP
400-
5502-
533-22-
08
$27,140 -$320,304 $16,030 $17,565 $17,565 9
HEALTH
400-
5502-
533-23-
01
$20,332 $27,840 $29,503 $32,453 $32,453 1
LIFE
400-
5502-
533-23-
02
$268 $398 $241 $241 $241
WORKERS' COMPENSATION
400-
5502-
533-24-
00
$2,607 $3,680 $4,459 $4,459 $4,459
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 229
OTH POSTEMPLOY BENE(OPEB)
400-
5502-
533-26-
00
$14,965 $0 $0 $0
PROFESSIONAL SERVICES
400-
5502-
533-31-
00
$2,550 $18,755 $81,000 $75,000 $75,000 -7.
OTHER CONTRACTUAL SERVS.
400-
5502-
533-34-
00
$69,155 $162,374 $161,433 $210,500 $210,500 30.
TRAVEL AND PER DIEM
400-
5502-
533-40-
00
$467 $1,324 $3,000 $3,000 $3,000
COMMUNICATIONS
400-
5502-
533-41-
00
$3,364 $3,535 $4,750 $4,750 $4,750
TRANSP.,POSTAGE,MESSENGR.
400-
5502-
533-42-
00
$68 $11 $200 $200 $200
UTILITIES
400-
5502-
533-43-
00
$98,975 $95,890 $98,000 $98,000 $98,000
CITY PROVIDED
400-
5502-
533-43-
01
$8,685 $8,290 $11,000 $11,000 $11,000
RENTALS & LEASES
400-
5502-
533-44-
00
$76 $400 $400 $400
REPAIR & MAIN TENANCE
400-
5502-
533-46-
00
$33,037 $39,427 $78,500 $64,000 $64,000 -18
FIRST VEHICLES/EQUIPMENT
400-
5502-
533-46-
01
$16,724 $5,466 $7,000 $7,000 $7,000
PRINTING AND PUBLISHING
400-
5502-
533-47-
00
$265 $554 $2,600 $2,600 $2,600
OTHER CURRENT CHARGES
400-
5502-
533-49-
00
$4,000 $4,721 $5,500 $5,500 $5,500
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 230
OFFICE SUPPLIES
400-
5502-
533-51-
00
$1,008 $1,431 $2,000 $3,500 $3,500 7
OPERATING SUPPLIES
400-
5502-
533-52-
00
$45,160 $33,791 $54,450 $52,500 $52,500 -3
GASOLINE
400-
5502-
533-52-
01
$3,119 $1,972 $2,000 $4,000 $4,000 10
DIESEL
400-
5502-
533-52-
02
$2,500 $2,500 $2,500
BOOK,SUBSCRIP,MEMBERSHIPS
400-
5502-
533-54-
00
$1,389 $1,735 $2,925 $2,925 $2,925
TRAINING
400-
5502-
533-55-
00
$4,726 $1,400 $8,000 $8,000 $8,000
INFRASTRUCTURE
400-
5502-
533-63-
00
$41,476 $79,237 $2,065,000 $1,885,688 $1,885,688 -8
MACHINERY AND EQUIPMENT
400-
5502-
533-64-
00
-$18,897 $63,740 $270,000 $270,000 323
MOTOR VEHICLES
400-
5502-
533-64-
01
$6,756 $30,000 $0 $0 -10
Total Production:$548,134 $418,982 $2,964,913 $3,055,983 $3,055,983 3
Distribution
SALARIES
400-
5504-
533-12-
00
$268,806 $287,774 $303,597 $324,294 $324,294 6
OVERTIME
400-
5504-
533-14-
00
$25,338 $21,052 $30,000 $30,000 $30,000
SPECIAL PAY
400-
5504-
533-15-
00
$12,678 $11,629 $9,752 $10,000 $10,000 2
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 231
COMPENSATED ANNUAL LEAVE
400-
5504-
533-16-
00
$10,307 -$2,311 $0 $0 $0
F.I.C.A.
400-
5504-
533-21-
00
$22,622 $24,019 $26,266 $28,051 $28,051 6
BENEFIT GROUP-GENERAL
400-
5504-
533-22-
04
$15,630 $32,739 $26,856 $10,591 $10,591 -60
401 GENL DEF CONTR MATCH
400-
5504-
533-22-
05
$3,168 $6,630 $3,614 $3,614 $3,614
UNFUNDED LIABILITY-GEPP
400-
5504-
533-22-
08
$71,801 $81,264 $72,134 $23,419 $23,419 -67
HEALTH
400-
5504-
533-23-
01
$59,799 $77,230 $83,288 $91,617 $91,617 1
LIFE
400-
5504-
533-23-
02
$667 $761 $800 $800 $800
WORKERS' COMPENSATION
400-
5504-
533-24-
00
$6,200 $6,743 $6,996 $6,996 $6,996
PROFESSIONAL SERVICES
400-
5504-
533-31-
00
$10,776 $18,649 $29,445 $34,000 $34,000 15
OTHER CONTRACTUAL SERVS.
400-
5504-
533-34-
00
$61,856 $90,483 $215,355 $245,000 $245,000 13
TRAVEL AND PER DIEM
400-
5504-
533-40-
00
$3,254 $1,825 $3,000 $4,500 $4,500 5
COMMUNICATIONS
400-
5504-
533-41-
00
$6,857 $5,976 $3,400 $3,700 $3,700 8
TRANSP.,POSTAGE,MESSENGR.
400-
5504-
533-42-
00
$17 $100 $100 $100
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 232
UTILITIES
400-
5504-
533-43-
00
$1,632 $1,494 $2,200 $2,500 $2,500 13
RENTALS & LEASES
400-
5504-
533-44-
00
$1,854 $2,827 $2,000 $2,000 $2,000
REPAIR & MAIN TENANCE
400-
5504-
533-46-
00
$3,114 $7,284 $17,950 $25,000 $25,000 39
FIRST VEHICLES/EQUIPMENT
400-
5504-
533-46-
01
$26,589 $25,284 $24,200 $27,000 $27,000 11
PRINTING AND PUBLISHING
400-
5504-
533-47-
00
$126 $1,500 $1,500 $1,500
OFFICE SUPPLIES
400-
5504-
533-51-
00
$575 $572 $1,000 $1,000 $1,000
OPERATING SUPPLIES
400-
5504-
533-52-
00
$230,186 $151,242 $133,955 $185,000 $185,000 38
GASOLINE
400-
5504-
533-52-
01
$10,100 $17,170 $10,000 $30,000 $30,000 20
DIESEL
400-
5504-
533-52-
02
$505 $157 $1,250 $1,500 $1,500 2
BOOK,SUBSCRIP,MEMBERSHIPS
400-
5504-
533-54-
00
$185 $240 $1,000 $1,000 $1,000
TRAINING
400-
5504-
533-55-
00
$1,455 $1,897 $4,000 $4,000 $4,000
INFRASTRUCTURE
400-
5504-
533-63-
00
$4,653 $1,091,000 $1,272,962 $1,272,962 16
MACHINERY AND EQUIPMENT
400-
5504-
533-64-
00
$39,246 $0 $0 $0
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 233
MOTOR VEHICLES
400-
5504-
533-64-
01
$70,000 $0 $0 -10
Total Distribution:$855,953 $916,668 $2,174,658 $2,370,144 $2,370,144
Total Water Utility Services:$3,230,327 $3,115,970 $6,201,746 $6,465,375 $6,465,375 4
Sewer Services
Not De ned
INSURANCE
410-
0000-
535-45-
00
$134,706 $145,829 $159,503 $201,286 $201,286 26
CITY MANAGER
410-
0000-
535-56-
01
$63,251 $66,276 $60,747 $97,656 $97,656 60
FINANCE AND ADMIN
410-
0000-
535-56-
02
$300,558 $327,660 $284,929 $267,727 $267,727 -
PUBLIC WORKS ADMIN
410-
0000-
535-56-
03
$92,853 $120,780 $70,305 $99,943 $99,943 42
HUMAN RESOURCES
410-
0000-
535-56-
05
$24,506 $25,440 $26,089 $24,681 $24,681 -5.
INFORMATION TECHNOLOGY
410-
0000-
535-56-
06
$119,785 $89,676 $75,169 $71,286 $71,286 -5
FACILITIES MAINTENANCE
410-
0000-
535-56-
07
$77,937 $69,156 $91,364 $98,059 $98,059 7
BUILDING-PURCHASED
410-
0000-
535-59-
01
$5,326 $3,861 $0 $0 $0
IMPR OTHER THAN BLD-PURCH
410-
0000-
535-59-
03
$1,001,734 $1,050,272 $0 $0 $0
IMP OTHER THAN BL-CONTRIB
410-
0000-
535-59-
04
$119,816 $119,816 $0 $0 $0
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 234
MACHINERY & EQUIPMENT
410-
0000-
535-59-
05
$79,963 $129,819 $0 $0 $0
MOTOR VEHICLES
410-
0000-
535-59-
06
$29,403 $40,290 $0 $0 $0
COMPUTER EQUIPMEN T
410-
0000-
535-59-
07
$179 $179 $0 $0 $0
LAND IMPROVEMENTS
410-
0000-
535-59-
11
$633 $633 $0 $0 $0
TD BANK-URB SERIES 2014
410-
0000-
535-71-
04
$644,800 $0 $676,000 $691,600 $691,600 2
KEY GOVT FIN SERIES 2021
410-
0000-
535-71-
05
$396,000 $405,000 $405,000 2
SRF LOAN-WW160700
410-
0000-
535-71-
10
$344,131 $355,022 $0 $0 $0
Total Not De ned:$3,039,581 $2,544,709 $1,840,106 $1,957,238 $1,957,238 6.
C ollectio n/Transmission
SALARIES
410-
5506-
535-12-
00
$176,837 $177,242 $208,014 $209,612 $209,612 0
OVERTIME
410-
5506-
535-14-
00
$7,504 $12,875 $10,000 $10,000 $10,000
SPECIAL PAY
410-
5506-
535-15-
00
$6,746 $8,720 $3,251 $6,452 $6,452 98
COMPENSATED ANNUAL LEAVE
410-
5506-
535-16-
00
$5,667 -$3,247 $0 $0 $0
F.I.C.A.
410-
5506-
535-21-
00
$14,087 $15,001 $16,928 $11,444 $11,444 -32.
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 235
BENEFIT GROUP-GENERAL
410-
5506-
535-22-
04
$18,731 $18,915 $14,920 $10,591 $10,591 -2
401 GENL DEF CONTR MATCH
410-
5506-
535-22-
05
$552 $567 $566 $566 $566
UNFUNDED LIABILITY-GEPP
410-
5506-
535-22-
08
$34,142 $45,144 $40,074 $23,419 $23,419 -41
HEALTH
410-
5506-
535-23-
01
$28,724 $27,824 $29,342 $32,276 $32,276 1
LIFE
410-
5506-
535-23-
02
$377 $382 $409 $409 $409
WORKERS' COMPENSATION
410-
5506-
535-24-
00
$3,331 $3,243 $5,611 $5,611 $5,611
OTH POSTEMPLOY BENE(OPEB)
410-
5506-
535-26-
00
$6,917 $0 $0 $0
PROFESSIONAL SERVICES
410-
5506-
535-31-
00
$11,058 $45,508 $71,013 $50,000 $50,000 -29
OTHER CONTRACTUAL SERVICE
410-
5506-
535-34-
00
$81,553 $177,187 $226,600 $299,500 $299,500 32
TRAVEL AND PER DIEM
410-
5506-
535-40-
00
$1,879 $2,345 $3,500 $3,500 $3,500
COMMUNICATIONS
410-
5506-
535-41-
00
$3,894 $3,547 $2,500 $3,500 $3,500 4
TRANSP.,POSTAGE,MESSENGER
410-
5506-
535-42-
00
$33 $8 $50 $50 $50
UTILITIES
410-
5506-
535-43-
00
$53,469 $56,298 $55,000 $55,000 $55,000
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 236
CITY PROVIDED
410-
5506-
535-43-
01
$10,580 $10,495 $12,000 $14,000 $14,000 16
RENTALS & LEASES
410-
5506-
535-44-
00
$343 $263 $500 $500 $500
REPAIR & MAIN TENANCE
410-
5506-
535-46-
00
$31,152 $74,251 $477,734 $460,000 $460,000 -3
FIRST VEHICLES/EQUIPMENT
410-
5506-
535-46-
01
$19,641 $22,038 $15,000 $16,500 $16,500 1
PRINTING & PUBLISHING
410-
5506-
535-47-
00
$800 $800 $800
OPERATING SUPPLIES
410-
5506-
535-52-
00
$33,890 $126,203 $45,700 $47,200 $47,200 3
GASOLINE
410-
5506-
535-52-
01
$1,347 $2,515 $1,000 $3,000 $3,000 20
DIESEL
410-
5506-
535-52-
02
$3,413 $1,318 $3,000 $3,000 $3,000
BOOK,SUBSCRIP,MEMBERSHIPS
410-
5506-
535-54-
00
$750 $750 $750
TRAINING
410-
5506-
535-55-
00
$317 $147 $2,000 $3,000 $3,000 5
INFRASTRUCTURE
410-
5506-
535-63-
00
$68,478 $37,631 $1,044,797 $901,191 $901,191 -13
MACHINERY & EQUIPMENT
410-
5506-
535-64-
00
$31,637 $180,000 $50,000 $50,000 -72
Total Collection/Transmission:$617,745 $904,974 $2,471,059 $2,221,871 $2,221,871 -10
Sewer Treatment
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 237
SALARIES
410-
5508-
535-12-
00
$512,853 $518,687 $595,002 $671,972 $671,972 12
OVERTIME
410-
5508-
535-14-
00
$35,311 $34,003 $18,000 $18,000 $18,000
SPECIAL PAY
410-
5508-
535-15-
00
$20,911 $17,234 $33,484 $33,484 $33,484
COMPENSATED ANNUAL LEAVE
410-
5508-
535-16-
00
$48,835 $2,755 $0 $0 $0
F.I.C.A.
410-
5508-
535-21-
00
$41,208 $42,706 $52,199 $52,503 $52,503 0
BENEFIT GROUP-GENERAL
410-
5508-
535-22-
04
$47,606 $56,931 $48,022 $45,013 $45,013 -6
401 GENL DEF CONTR MATCH
410-
5508-
535-22-
05
$3,301 $4,605 $4,014 $4,014 $4,014
UNFUNDED LIABILITY-GEPP
410-
5508-
535-22-
08
$243,474 $144,468 $128,237 $99,644 $99,644 -22
HEALTH
410-
5508-
535-23-
01
$95,001 $100,778 $106,631 $117,294 $117,294 1
LIFE
410-
5508-
535-23-
02
$970 $999 $1,120 $1,120 $1,120
WORKERS' COMPENSATION
410-
5508-
535-24-
00
$24,772 $21,324 $28,000 $28,000 $28,000
PROFESSIONAL SERVICES
410-
5508-
535-31-
00
$41,649 $16,605 $136,873 $74,500 $74,500 -45
OTHER CONTRACTUAL SERVICE
410-
5508-
535-34-
00
$96,547 $143,701 $247,184 $322,500 $322,500 30
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 238
TRAVEL AND PER DIEM
410-
5508-
535-40-
00
$364 $216 $500 $500 $500
COMMUNICATIONS
410-
5508-
535-41-
00
$3,813 $4,026 $3,320 $4,000 $4,000 20
TRANSP.,POSTAGE,MESSENGER
410-
5508-
535-42-
00
$213 $21 $500 $500 $500
UTILITIES
410-
5508-
535-43-
00
$151,984 $150,319 $192,000 $192,000 $192,000
CITY PROVIDED
410-
5508-
535-43-
01
$26,122 $26,347 $20,000 $20,000 $20,000
RENTALS & LEASES
410-
5508-
535-44-
00
$958 $918 $1,000 $1,500 $1,500 5
REPAIR & MAIN TENANCE
410-
5508-
535-46-
00
$44,949 $128,366 $199,300 $273,500 $273,500 37
FIRST VEHICLES/EQUIPMENT
410-
5508-
535-46-
01
$13,950 $16,781 $11,000 $14,000 $14,000 27
PRINTING & PUBLISHING
410-
5508-
535-47-
00
$187 $500 $500 $500
OTHER CURRENT CHARGES
410-
5508-
535-49-
00
$6,250 $6,250 $7,600 $10,000 $10,000 31
OFFICE SUPPLIES
410-
5508-
535-51-
00
$239 $151 $1,000 $1,000 $1,000
OPERATING SUPPLIES
410-
5508-
535-52-
00
$150,912 $152,829 $163,478 $275,600 $275,600 68
GASOLINE
410-
5508-
535-52-
01
$2,982 $3,287 $3,500 $4,500 $4,500 28
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 239
DIESEL
410-
5508-
535-52-
02
$10,396 $8,303 $10,000 $14,000 $14,000 4
BOOK,SUBSCRIP,MEMBERSHIPS
410-
5508-
535-54-
00
$922 $225 $2,000 $2,000 $2,000
TRAINING
410-
5508-
535-55-
00
$1,135 $1,841 $6,500 $7,000 $7,000 7
INFRASTRUCTURE
410-
5508-
535-63-
00
$217,983 $193,673 $990,227 $921,431 $921,431 -6
MACHINERY & EQUIPMENT
410-
5508-
535-64-
00
$10,875 $0 $0 $0
MOTOR VEHICLES
410-
5508-
535-64-
01
$0 $35,000 $35,000
Total Sewer Treatment:$1,856,485 $1,798,536 $3,011,191 $3,245,075 $3,245,075 7.
Total Sewer Services:$5,513,811 $5,248,218 $7,322,356 $7,424,184 $7,424,184 1.
Total Physical Environment:$8,744,139 $8,364,188 $13,524,102 $13,889,559 $13,889,559 2
Total Expenditures:$8,744,139 $8,364,188 $13,524,102 $13,889,559 $13,889,559 2
N ame Account
ID
FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2
Budge
FY2
Budge
Chan
City of Atlantic Beach | Budget Book 2023 Page 240
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Capital Outlay (38.4%)Capital Outlay (38.4%) Capital Outlay (38.4%)
Operating Expenses (33.8%)Operating Expenses (33.8%) Operating Expenses (33.8%)
Personnel Services (16.2%)Personnel Services (16.2%) Personnel Services (16.2%)
Debt Service (11.5%)Debt Service (11.5%) Debt Service (11.5%)
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Personnel Services Operating Expenses Capital OutlayFY2017FY2018FY2019FY2020FY2021FY2022 FY20230
2.5
5
7.5
10
12.5
15
City of Atlantic Beach | Budget Book 2023 Page 241
Expense Objects
Perso nnel Services
Physical Environment
SALARIES $134,201 $197,800 $194,193 $249,234 -100%-100%
OVERTIME $4,965 $8,231 $10,000 $10,000 -100%-100%
SPECIAL PAY $4,576 $1,575 $3,082 $3,000 -100%-100%
COMPENSATED ANNUAL LEAVE -$12,543 $8,994 $0 $0 N/A N/A
F.I.C.A.$10,620 $15,721 $15,857 $18,443 -100%-100%
BENEFIT GROUP-GENERAL $21,008 $8,538 $5,968 $7,943 -100%-100%
401 GENL DEF CONTR MATCH $793 $3,696 $1,582 $1,582 -100%-100%
UNFUNDED LIABILITY-GEPP $27,140 -$320,304 $16,030 $17,565 -100%-100%
HEALTH $20,332 $27,840 $29,503 $32,453 -100%-100%
LIFE $268 $398 $241 $241 -100%-100%
WORKERS' COMPENSATION $2,607 $3,680 $4,459 $4,459 -100%-100%
OTH POSTEMPLOY BENE(OPEB)$14,965 $0 $0 N/A N/A
SALARIES $268,806 $287,774 $303,597 $324,294 -100%-100%
OVERTIME $25,338 $21,052 $30,000 $30,000 -100%-100%
SPECIAL PAY $12,678 $11,629 $9,752 $10,000 -100%-100%
COMPENSATED ANNUAL LEAVE $10,307 -$2,311 $0 $0 N/A N/A
F.I.C.A.$22,622 $24,019 $26,266 $28,051 -100%-100%
BENEFIT GROUP-GENERAL $15,630 $32,739 $26,856 $10,591 -100%-100%
401 GENL DEF CONTR MATCH $3,168 $6,630 $3,614 $3,614 -100%-100%
UNFUNDED LIABILITY-GEPP $71,801 $81,264 $72,134 $23,419 -100%-100%
HEALTH $59,799 $77,230 $83,288 $91,617 -100%-100%
LIFE $667 $761 $800 $800 -100%-100%
WORKERS' COMPENSATION $6,200 $6,743 $6,996 $6,996 -100%-100%
SALARIES $176,837 $177,242 $208,014 $209,612 -100%-100%
OVERTIME $7,504 $12,875 $10,000 $10,000 -100%-100%
SPECIAL PAY $6,746 $8,720 $3,251 $6,452 -100%-100%
COMPENSATED ANNUAL LEAVE $5,667 -$3,247 $0 $0 N/A N/A
F.I.C.A.$14,087 $15,001 $16,928 $11,444 -100%-100%
BENEFIT GROUP-GENERAL $18,731 $18,915 $14,920 $10,591 -100%-100%
401 GENL DEF CONTR MATCH $552 $567 $566 $566 -100%-100%
UNFUNDED LIABILITY-GEPP $34,142 $45,144 $40,074 $23,419 -100%-100%
HEALTH $28,724 $27,824 $29,342 $32,276 -100%-100%
LIFE $377 $382 $409 $409 -100%-100%
WORKERS' COMPENSATION $3,331 $3,243 $5,611 $5,611 -100%-100%
OTH POSTEMPLOY BENE(OPEB)$6,917 $0 $0 N/A N/A
SALARIES $512,853 $518,687 $595,002 $671,972 -100%-100%
OVERTIME $35,311 $34,003 $18,000 $18,000 -100%-100%
N ameName FY2020
Actual
FY2020
Actual
FY2021
Actuals
FY2021
Actuals
FY2022
Budgeted
FY2022
Budgeted
FY2023
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 242
SPECIAL PAY $20,911 $17,234 $33,484 $33,484 -100%-100%
COMPENSATED ANNUAL LEAVE $48,835 $2,755 $0 $0 N/A N/A
F.I.C.A.$41,208 $42,706 $52,199 $52,503 -100%-100%
BENEFIT GROUP-GENERAL $47,606 $56,931 $48,022 $45,013 -100%-100%
401 GENL DEF CONTR MATCH $3,301 $4,605 $4,014 $4,014 -100%-100%
UNFUNDED LIABILITY-GEPP $243,474 $144,468 $128,237 $99,644 -100%-100%
HEALTH $95,001 $100,778 $106,631 $117,294 -100%-100%
LIFE $970 $999 $1,120 $1,120 -100%-100%
WORKERS' COMPENSATION $24,772 $21,324 $28,000 $28,000 -100%-100%
Total P hysical Environment:$2,081,924 $1,776,737 $2,188,042 $2,255,726 -100%-100%
Total Personnel Services:$2,081,924 $1,776,737 $2,188,042 $2,255,726 -100%-100%
Operating Expenses
Physical Environment
COLLECTN AGEN CY COMMISSIN $1,741 $981 $2,000 $2,000 -100%-100%
INSURANCE $48,908 $53,526 $66,216 $76,324 -100%-100%
CITY MANAGER $34,935 $46,164 $37,523 $97,656 -100%-100%
FINANCE AND ADMIN $386,843 $322,632 $288,381 $125,007 -100%-100%
PUBLIC WORKS ADMIN $92,853 $120,780 $70,305 $99,943 -100%-100%
HUMAN RESOURCES $11,639 $12,084 $12,391 $18,833 -100%-100%
INFORMATION TECHNOLOGY $70,381 $42,588 $35,701 $54,395 -100%-100%
FACILITIES MAINTENANCE $45,773 $40,608 $53,658 $57,590 -100%-100%
BUILDING-PURCHASED $1,296 $986 $0 $0 N/A N/A
BUILDING-CONTRIBUTED $1,820 $1,820 $0 $0 N/A N/A
IMPR OTHER THAN BLD-PURCH $514,549 $515,628 $0 $0 N/A N/A
IMP OTHER THAN BL-CONTRIB $83,105 $83,105 $0 $0 N/A N/A
MACHINERY & EQUIPMENT $34,765 $33,170 $0 $0 N/A N/A
MOTOR VEHICLES $26,455 $25,315 $0 $0 N/A N/A
COMPUTER EQUIPMENT $328 $328 $0 $0 N/A N/A
PROFESSIONAL SERVICES $2,550 $18,755 $81,000 $75,000 -100%-100%
Engineering-Conv CI2 to CI $0 $0 $0 $40,000 N/A N/A
Medical, Pulmonary Function Test $0 $0 $0 $5,000 N/A N/A
Engineering services to Upgrade WTP 2 $0 $0 $0 $30,000 N/A N/A
OTHER CONTRACTUAL SERVS.$69,155 $162,374 $161,433 $210,500 -100%-100%
Triennial Water Sampling $0 $0 $0 $20,000 N/A N/A
Completion of 4 Log Virus Activity $0 $0 $0 $10,000 N/A N/A
Landscaping maintenance $0 $0 $0 $13,500 N/A N/A
tree trimming not included in landscape $0 $0 $0 $6,000 N/A N/A
Building maintenance $0 $0 $0 $10,000 N/A N/A
Piping,valves , actuators and wells $0 $0 $0 $10,000 N/A N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 243
Laboratory Testing $0 $0 $0 $50,000 N/A N/A
Electrical $0 $0 $0 $20,000 N/A N/A
13 High service pumps/motor repairs $0 $0 $0 $13,000 N/A N/A
7 well pumps/motor repairs $0 $0 $0 $10,000 N/A N/A
Elevated and ground storage tank repairs $0 $0 $0 $10,000 N/A N/A
Scada System repair/troubleshooting $0 $0 $0 $5,000 N/A N/A
HVAC units repairs $0 $0 $0 $4,000 N/A N/A
Generator maintenance /repair $0 $0 $0 $20,000 N/A N/A
Chemical feed system repair $0 $0 $0 $5,000 N/A N/A
Maintenance on Chlorine Hoist $0 $0 $0 $4,000 N/A N/A
TRAVEL AND PER DIEM $467 $1,324 $3,000 $3,000 -100%-100%
COMMUNICATIONS $3,364 $3,535 $4,750 $4,750 -100%-100%
TRANSP.,POSTAGE,MESSENGR.$68 $11 $200 $200 -100%-100%
UTILITIES $98,975 $95,890 $98,000 $98,000 -100%-100%
CITY PROVIDED $8,685 $8,290 $11,000 $11,000 -100%-100%
RENTALS & LEASES $76 $400 $400 -100%-100%
REPAIR & MAINTENANCE $33,037 $39,427 $78,500 $64,000 -100%-100%
Small Equipment Repairs $0 $0 $0 $10,000 N/A N/A
Repairs to security gates $0 $0 $0 $10,000 N/A N/A
software maintenance for Scada $0 $0 $0 $4,000 N/A N/A
WTP 3 paint/rehab storage tanks $0 $0 $0 $20,000 N/A N/A
Diesel fuel tanks at WTP 1 $0 $0 $0 $20,000 N/A N/A
FIRST VEHICLES/EQUIPMENT $16,724 $5,466 $7,000 $7,000 -100%-100%
PRINTING AND PUBLISHING $265 $554 $2,600 $2,600 -100%-100%
OTHER CURRENT CHARGES $4,000 $4,721 $5,500 $5,500 -100%-100%
OFFICE SUPPLIES $1,008 $1,431 $2,000 $3,500 -100%-100%
OPERATING SUPPLIES $45,160 $33,791 $54,450 $52,500 -100%-100%
Chlorine and HTH $0 $0 $0 $25,000 N/A N/A
Laboratory chemical and supplies $0 $0 $0 $5,000 N/A N/A
Orthophoshatefor corrosion control $0 $0 $0 $6,000 N/A N/A
Hurricane and Emergency supplies $0 $0 $0 $3,000 N/A N/A
Building maintenance & safety supplies $0 $0 $0 $3,500 N/A N/A
Spare parts for repairs & supplies $0 $0 $0 $6,000 N/A N/A
Instrumentation supplies $0 $0 $0 $4,000 N/A N/A
GASOLINE $3,119 $1,972 $2,000 $4,000 -100%-100%
DIESEL $2,500 $2,500 -100%-100%
BOOK,SUBSCRIP,MEMBERSHIPS $1,389 $1,735 $2,925 $2,925 -100%-100%
TRAINING $4,726 $1,400 $8,000 $8,000 -100%-100%
PROFESSIONAL SERVICES $10,776 $18,649 $29,445 $34,000 -100%-100%
Employee physicals,medical expenses $0 $0 $0 $2,000 N/A N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 244
Misc. Engineering Or Surveying $0 $0 $0 $32,000 N/A N/A
OTHER CONTRACTUAL SERVS.$61,856 $90,483 $215,355 $245,000 -100%-100%
Valve replacements $0 $0 $0 $50,000 N/A N/A
Hydrant replacements $0 $0 $0 $40,000 N/A N/A
Point repairs (emergency)$0 $0 $0 $50,000 N/A N/A
Asphalt repair work $0 $0 $0 $10,000 N/A N/A
Concrete work $0 $0 $0 $20,000 N/A N/A
emergency water main repairs $0 $0 $0 $50,000 N/A N/A
Replace two large meters $0 $0 $0 $25,000 N/A N/A
TRAVEL AND PER DIEM $3,254 $1,825 $3,000 $4,500 -100%-100%
COMMUNICATIONS $6,857 $5,976 $3,400 $3,700 -100%-100%
TRANSP.,POSTAGE,MESSENGR.$17 $100 $100 -100%-100%
UTILITIES $1,632 $1,494 $2,200 $2,500 -100%-100%
RENTALS & LEASES $1,854 $2,827 $2,000 $2,000 -100%-100%
REPAIR & MAINTENANCE $3,114 $7,284 $17,950 $25,000 -100%-100%
Repair of pumps $0 $0 $0 $10,000 N/A N/A
Cross Connection Software Maint.$0 $0 $0 $7,000 N/A N/A
ESRI (GIS) software $0 $0 $0 $8,000 N/A N/A
FIRST VEHICLES/EQUIPMENT $26,589 $25,284 $24,200 $27,000 -100%-100%
PRINTING AND PUBLISHING $126 $1,500 $1,500 -100%-100%
OFFICE SUPPLIES $575 $572 $1,000 $1,000 -100%-100%
OPERATING SUPPLIES $230,186 $151,242 $133,955 $185,000 -100%-100%
meter,meter boxes, repair parts $0 $0 $0 $90,000 N/A N/A
Large meter replacement $0 $0 $0 $35,000 N/A N/A
pipe and ttings, back ow preventers $0 $0 $0 $50,000 N/A N/A
Hand tools, power tools and eld equip.$0 $0 $0 $5,000 N/A N/A
Hurricane supplies and safety supplies $0 $0 $0 $5,000 N/A N/A
GASOLINE $10,100 $17,170 $10,000 $30,000 -100%-100%
DIESEL $505 $157 $1,250 $1,500 -100%-100%
BOOK,SUBSCRIP,MEMBERSHIPS $185 $240 $1,000 $1,000 -100%-100%
TRAINING $1,455 $1,897 $4,000 $4,000 -100%-100%
INSURANCE $134,706 $145,829 $159,503 $201,286 -100%-100%
CITY MANAGER $63,251 $66,276 $60,747 $97,656 -100%-100%
FINANCE AND ADMIN $300,558 $327,660 $284,929 $267,727 -100%-100%
PUBLIC WORKS ADMIN $92,853 $120,780 $70,305 $99,943 -100%-100%
HUMAN RESOURCES $24,506 $25,440 $26,089 $24,681 -100%-100%
INFORMATION TECHNOLOGY $119,785 $89,676 $75,169 $71,286 -100%-100%
FACILITIES MAINTENANCE $77,937 $69,156 $91,364 $98,059 -100%-100%
BUILDING-PURCHASED $5,326 $3,861 $0 $0 N/A N/A
IMPR OTHER THAN BLD-PURCH $1,001,734 $1,050,272 $0 $0 N/A N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 245
IMP OTHER THAN BL-CONTRIB $119,816 $119,816 $0 $0 N/A N/A
MACHINERY & EQUIPMENT $79,963 $129,819 $0 $0 N/A N/A
MOTOR VEHICLES $29,403 $40,290 $0 $0 N/A N/A
COMPUTER EQUIPMENT $179 $179 $0 $0 N/A N/A
LAND IMPROVEMENTS $633 $633 $0 $0 N/A N/A
PROFESSIONAL SERVICES $11,058 $45,508 $71,013 $50,000 -100%-100%
OTHER CONTRACTUAL SERVICE $81,553 $177,187 $226,600 $299,500 -100%-100%
Stndrdz Elec Connect @ LS Generators $0 $0 $0 $75,000 N/A N/A
sewer cleaning & televise,sewer jettingr $0 $0 $0 $12,000 N/A N/A
Landscape maintenanc $0 $0 $0 $5,000 N/A N/A
Fence/gate repair $0 $0 $0 $7,500 N/A N/A
Generator repair,annual maintenance $0 $0 $0 $30,000 N/A N/A
pumps/motors, valves/piping $0 $0 $0 $20,000 N/A N/A
electrical/control troubleshooting $0 $0 $0 $25,000 N/A N/A
wet well cleaning $0 $0 $0 $10,000 N/A N/A
asphalt repair $0 $0 $0 $5,000 N/A N/A
wetwell/manhole repair $0 $0 $0 $20,000 N/A N/A
point repairs to sewer mains/manholes $0 $0 $0 $90,000 N/A N/A
TRAVEL AND PER DIEM $1,879 $2,345 $3,500 $3,500 -100%-100%
mileage for call outs $0 $0 $0 $3,500 N/A N/A
COMMUNICATIONS $3,894 $3,547 $2,500 $3,500 -100%-100%
land line $0 $0 $0 $1,000 N/A N/A
laptop/ipad $0 $0 $0 $2,500 N/A N/A
TRANSP.,POSTAGE,MESSENGER $33 $8 $50 $50 -100%-100%
UTILITIES $53,469 $56,298 $55,000 $55,000 -100%-100%
CITY PROVIDED $10,580 $10,495 $12,000 $14,000 -100%-100%
Utilities $0 $0 $0 $14,000 N/A N/A
RENTALS & LEASES $343 $263 $500 $500 -100%-100%
Uniforms and equipment $0 $0 $0 $500 N/A N/A
REPAIR & MAINTENANCE $31,152 $74,251 $477,734 $460,000 -100%-100%
Odor Control-Buccaneer LS $0 $0 $0 $150,000 N/A N/A
Odor Control-Selva Marina LS $0 $0 $0 $80,000 N/A N/A
lift station/sewer repairs $0 $0 $0 $50,000 N/A N/A
Data Flow software/support $0 $0 $0 $20,000 N/A N/A
repair and maintenance to lift stations $0 $0 $0 $30,000 N/A N/A
Montreal check valve relocation $0 $0 $0 $25,000 N/A N/A
replace check valves/pipping $0 $0 $0 $10,000 N/A N/A
Lift station upgrades $0 $0 $0 $20,000 N/A N/A
emergency sewer repairs $0 $0 $0 $75,000 N/A N/A
FIRST VEHICLES/EQUIPMENT $19,641 $22,038 $15,000 $16,500 -100%-100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 246
PRINTING & PUBLISHING $800 $800 -100%-100%
OPERATING SUPPLIES $33,890 $126,203 $45,700 $47,200 -100%-100%
oils/greases for lift stations $0 $0 $0 $700 N/A N/A
LP Gas for lift stations $0 $0 $0 $15,000 N/A N/A
Misc parts for lift stations $0 $0 $0 $15,000 N/A N/A
degreasers and weed killer for L/S $0 $0 $0 $4,500 N/A N/A
Landscaping at L/S $0 $0 $0 $12,000 N/A N/A
GASOLINE $1,347 $2,515 $1,000 $3,000 -100%-100%
DIESEL $3,413 $1,318 $3,000 $3,000 -100%-100%
BOOK,SUBSCRIP,MEMBERSHIPS $750 $750 -100%-100%
TRAINING $317 $147 $2,000 $3,000 -100%-100%
Operator training/Books $0 $0 $0 $3,000 N/A N/A
PROFESSIONAL SERVICES $41,649 $16,605 $136,873 $74,500 -100%-100%
Engineering-Pumping Reuse $0 $0 $0 $70,000 N/A N/A
Medical,Pulimonary function test $0 $0 $0 $1,500 N/A N/A
Engineering, Legal RMP $0 $0 $0 $3,000 N/A N/A
OTHER CONTRACTUAL SERVICE $96,547 $143,701 $247,184 $322,500 -100%-100%
GenSet maintenance (2)$0 $0 $0 $20,000 N/A N/A
electrical troubleshooting $0 $0 $0 $30,000 N/A N/A
pumps,motors and blowers $0 $0 $0 $50,000 N/A N/A
piping, valves, ttings , point repairs $0 $0 $0 $30,000 N/A N/A
SCADA Troubleshooting $0 $0 $0 $10,000 N/A N/A
HVAC repair (5) units $0 $0 $0 $7,000 N/A N/A
Maintenance on buildings and gates $0 $0 $0 $10,000 N/A N/A
Landscape maintenance and pest control $0 $0 $0 $17,000 N/A N/A
Tree trimming at Plant $0 $0 $0 $4,000 N/A N/A
Laboratory sampling for WW and Reuse $0 $0 $0 $50,000 N/A N/A
Chemical Feed System Maintenance $0 $0 $0 $40,000 N/A N/A
Hoist inspections/repair $0 $0 $0 $2,000 N/A N/A
Laboratory Equipment annual cert.$0 $0 $0 $3,000 N/A N/A
Hach Chlorine Maintenance Agreements $0 $0 $0 $4,500 N/A N/A
Diesel Fuel tank inspection $0 $0 $0 $3,000 N/A N/A
welding/fabricating/repairs $0 $0 $0 $5,000 N/A N/A
Sludge tipping fees $0 $0 $0 $32,000 N/A N/A
Reuse Hydro tank inspection (2)$0 $0 $0 $5,000 N/A N/A
TRAVEL AND PER DIEM $364 $216 $500 $500 -100%-100%
COMMUNICATIONS $3,813 $4,026 $3,320 $4,000 -100%-100%
4 phone lines, for Scada and call outs $0 $0 $0 $3,000 N/A N/A
2 cell phones $0 $0 $0 $1,000 N/A N/A
TRANSP.,POSTAGE,MESSENGER $213 $21 $500 $500 -100%-100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 247
UTILITIES $151,984 $150,319 $192,000 $192,000 -100%-100%
CITY PROVIDED $26,122 $26,347 $20,000 $20,000 -100%-100%
RENTALS & LEASES $958 $918 $1,000 $1,500 -100%-100%
Uniforms and other equipment $0 $0 $0 $1,500 N/A N/A
REPAIR & MAINTENANCE $44,949 $128,366 $199,300 $273,500 -100%-100%
Inspect & Repaint Hydro Tanks $0 $0 $0 $40,000 N/A N/A
Replace decant Drive on Davco Tank $0 $0 $0 $30,000 N/A N/A
repairs to pumps/motors/blowers $0 $0 $0 $50,000 N/A N/A
software maintenance for trihedral $0 $0 $0 $3,500 N/A N/A
software maintenance for Op 10 prgrm $0 $0 $0 $2,500 N/A N/A
wetwell cleaning for master l/s $0 $0 $0 $7,500 N/A N/A
rebuild two blowers $0 $0 $0 $45,000 N/A N/A
centrifuge R&R $0 $0 $0 $30,000 N/A N/A
Replace doors around plant $0 $0 $0 $20,000 N/A N/A
Reuse system R&R $0 $0 $0 $25,000 N/A N/A
Install drain valves in aeration tanks $0 $0 $0 $20,000 N/A N/A
FIRST VEHICLES/EQUIPMENT $13,950 $16,781 $11,000 $14,000 -100%-100%
PRINTING & PUBLISHING $187 $500 $500 -100%-100%
OTHER CURRENT CHARGES $6,250 $6,250 $7,600 $10,000 -100%-100%
OFFICE SUPPLIES $239 $151 $1,000 $1,000 -100%-100%
OPERATING SUPPLIES $150,912 $152,829 $163,478 $275,600 -100%-100%
Philadelphia Mixer for Anoxic Tank $0 $0 $0 $50,000 N/A N/A
Tons of Chlorine $0 $0 $0 $30,000 N/A N/A
Tons of Sulfur Dioxide $0 $0 $0 $60,000 N/A N/A
Polymer $0 $0 $0 $32,000 N/A N/A
Ferric Sulfate $0 $0 $0 $30,000 N/A N/A
HTH calcium hypoclorite $0 $0 $0 $10,600 N/A N/A
Sodium Hypochlorite $0 $0 $0 $35,000 N/A N/A
Hurricane/Lab supplies $0 $0 $0 $15,000 N/A N/A
pump parts, hoses/tools $0 $0 $0 $5,000 N/A N/A
oils and lubes $0 $0 $0 $3,000 N/A N/A
replacement sensors for probes $0 $0 $0 $3,000 N/A N/A
Paint for Plant equipment $0 $0 $0 $2,000 N/A N/A
GASOLINE $2,982 $3,287 $3,500 $4,500 -100%-100%
DIESEL $10,396 $8,303 $10,000 $14,000 -100%-100%
BOOK,SUBSCRIP,MEMBERSHIPS $922 $225 $2,000 $2,000 -100%-100%
TRAINING $1,135 $1,841 $6,500 $7,000 -100%-100%
FRWA annual short school $0 $0 $0 $3,500 N/A N/A
FWEA annual school $0 $0 $0 $2,000 N/A N/A
FRWA Focus on Change $0 $0 $0 $1,500 N/A N/A
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 248
Total P hysical Environment:$4,863,625 $5,377,891 $4,233,296 $4,693,461 -100%-100%
Total Operating Expenses:$4,863,625 $5,377,891 $4,233,296 $4,693,461 -100%-100%
Capital Outlay
Physical Environment
INFRASTRUCTURE $41,476 $79,237 $2,065,000 $1,885,688 -100%-100%
Well #5 @ WTP#2 Video Logging $0 $0 $0 $35,000 N/A N/A
Abandon, ll & Cap wells @ WTP4 $0 $0 $0 $100,000 N/A N/A
WTP#2 Exterior Rehab of Elevated Tank $0 $0 $0 $150,000 N/A N/A
Well eld Evaluation $0 $0 $0 $150,000 N/A N/A
WTP#3 Replace motor & pump in well #1 $0 $0 $0 $50,000 N/A N/A
PU2110 WTP#1 Upgrades Carryover $0 $0 $1,400,000 $992,175 N/A -100%
Well#3 @ WTP2 & 3 - Acid Cleaning &
Casing Repair $0 $0 $180,000 $168,500 N/A -100%
WTP#1 Replace 2 Aerator Houses $0 $0 $60,000 $0 N/A -100%
WTP#2 Replace 1 Aerator House $0 $0 $30,000 $0 N/A -100%
WTP#2 Modernization - Design &
Engineering $0 $0 $175,000 $150,013 N/A -100%
WTP#2 Clean & Paint GST $0 $0 $90,000 $90,000 N/A -100%
Retro t High Priority Wells Vulnerable to
Flooding $0 $0 $20,000 $20,000 N/A -100%
WTP#4 Decommission $0 $0 $100,000 $0 N/A -100%
Completion of 4 Log Virus Inactivity $0 $0 $10,000 $0 N/A -100%
MACHINERY AND EQUIPMENT -$18,897 $63,740 $270,000 -100%-100%
Intall Hypochlorite Tanks-WTP#3 $0 $0 $0 $150,000 N/A N/A
500 Gallon Diesel Fuel Tanks WTP#1 $0 $0 $0 $20,000 N/A N/A
Hydro pneumatic tank $0 $0 $0 $100,000 N/A N/A
Replace Flow Meters @ Wells -Carryover $0 $0 $63,740 $0 N/A -100%
MOTOR VEHICLES $6,756 $30,000 $0 -100%-100%
new truck- replace truck $0 $0 $30,000 $0 N/A -100%
INFRASTRUCTURE $4,653 $1,091,000 $1,272,962 -100%-100%
PU2101 Carryover Mayport Rd. Crossing @
A1A $0 $0 $150,000 $197,100 N/A -100%
PU2101 Carryover Construct 110 LF of 12"
PVC from Mariner's Village to 16" WM on
Mayport Rd
$0 $0 $100,000 $200,000 N/A -100%
Service Line & Valve Replacements
(Various)$0 $0 $100,000 $100,000 N/A -100%
Construct 850 LF or 12" PVC WM Ocean
Walk 10" WM to Sherry Dr Cutoff $0 $0 $128,000 $735,862 N/A -100%
Construct 1,850 LF of 12" PVC WM Sherry
Dr Cutoff to Pioneer Dr $0 $0 $278,000 $0 N/A -100%
Construct 1,300 LF of 12" PVC WM Pioneer
Dr to Wonderwood DR $0 $0 $195,000 $0 N/A -100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 249
Tie in JEA 20" WM to existing @ Renault &
Sherry Dr, Install 2 Isolation valves on 20"
WM
$0 $0 $100,000 $0 N/A -100%
Cavalla-Install New Long Side Service
Connections $0 $0 $40,000 $40,000 N/A -100%
MACHINERY AND EQUIPMENT $39,246 $0 $0 -100%N/A
MOTOR VEHICLES $70,000 $0 -100%-100%
replace one distribution utility truck due
to # of hours on motor $0 $0 $40,000 $0 N/A -100%
replace P-29 truck due to year and shape $0 $0 $30,000 $0 N/A -100%
INFRASTRUCTURE $68,478 $37,631 $1,044,797 $901,191 -100%-100%
PU2104 Carryover-Selva Marina LS
Forcemain Extension $0 $0 $170,000 $170,000 N/A -100%
PU2103 Carryover-Puckett Creek FM
Crossing @ Oak Harbor Baptist $0 $0 $163,000 $0 N/A -100%
LS In uent Line Replacement (3 LS)$0 $0 $236,797 $216,923 N/A -100%
Replacement of Clay Service Lines for
Selva Marina, Oak Harbor and Park
Terrace Services
$0 $0 $200,000 $121,328 N/A -100%
Retro t 14 High Priority LS Vulnerable to
Flooding $0 $0 $275,000 $392,940 N/A -100%
MACHINERY & EQUIPMENT $31,637 $180,000 $50,000 -100%-100%
In uent Screen Box and Element $0 $0 $0 $50,000 N/A N/A
Odor control for Buccaneer lift station $0 $0 $100,000 $0 N/A -100%
Odor control for Selva Marina $0 $0 $80,000 $0 N/A -100%
INFRASTRUCTURE $217,983 $193,673 $990,227 $921,431 -100%-100%
Construct Hypochlorite Bldg $0 $0 $0 $300,000 N/A N/A
Replace In uent Headworks Piping $0 $0 $0 $150,000 N/A N/A
PU2109 Carryover Outfall D-001 Repair-
WWTP to Outfall $0 $0 $325,227 $0 N/A -100%
Replace Digester Catwalk $0 $0 $200,000 $185,030 N/A -100%
Upsize Headworks line to in uent basin $0 $0 $350,000 $286,401 N/A -100%
SB64 Compliance-Engineering Study to
determine options for removing river
discharge
$0 $0 $100,000 $0 N/A -100%
Improve Ventilation at Blower Buildings $0 $0 $15,000 $0 N/A -100%
MACHINERY & EQUIPMENT $10,875 $0 $0 -100%N/A
MOTOR VEHICLES $0 $35,000 N/A N/A
Total P hysical Environment:$338,811 $373,936 $5,534,764 $5,336,272 -100%-100%
Total Capital Outlay:$338,811 $373,936 $5,534,764 $5,336,272 -100%-100%
Debt Service
Physical Environment
TD BANK-URB SERIES 2014 $434,000 $442,750 $455,000 $465,500 -100%-100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 250
KEY GOV'T FIN SERIES 2021 $41,000 $42,000 N/A -100%
SRF LOAN-DW160710 $36,848 $37,853 $0 $0 -100%N/A
TD BANK-URB SERIES 2014 $644,800 $0 $676,000 $691,600 -100%-100%
KEY GOVT FIN SERIES 2021 $396,000 $405,000 N/A -100%
SRF LOAN-WW160700 $344,131 $355,022 $0 $0 -100%N/A
Total P hysical Environment:$1,459,779 $835,625 $1,568,000 $1,604,100 -100%-100%
Total Debt Service:$1,459,779 $835,625 $1,568,000 $1,604,100 -100%-100%
Total Expense Objects:$8,744,139 $8,364,188 $13,524,102 $13,889,559 -100%-100%
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2021
Budget
vs.
FY2022
Budgeted
(%
Change)
FY2022
Budgeted
vs.
FY2023
Budgeted
(%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 251
Building Department
Dan Arlington
Building Of cial
Building Department
Purpose:
The Building Department is responsible for the administrat ion and enforcement of the Florida Building
Code and local regulations relat ing to building construction. The Building Department coordinates the
permitt ing requirement s of other depart ments and agencies; issues building permits and certi cates of
occupancy; and maintains records of building construction in the City, building codes, contractor licensing,
and oodplain maintenance. The Building Of cial also serves as the Floodplain Manager and C ommunity
Rating System (C RS) 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, Exist ing Building, and Energy
Codes; National Electric Code (NEC); International Property Maintenance Code (IPMC); Florida Fire
Prevention C ode; FEMA and National Flood Insurance Program (NFIP) regulations, Atlantic Beach Land
Development Regulations; and Code required referenced standards. The Building Depart ment Staff
includes t he Building Of cial, t wo Building Inspectors, the Operations Manager, and two Permit Technicians.
The Building Of cial 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 front counter, is an ICC Certi ed 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 Certi ed 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
683,549 $88,454
(14.86% vs. prior year)
City of Atlantic Beach | Budget Book 2023 Page 252
Building Department Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
1,750k
Expenditures by Expense Type
Budgeted Expenditures by Ex pense Type
Personnel Services (75.8%)Personnel Services (75.8%) Personnel Services (75.8%)
Operating Expenses (22.9%)Operating Expenses (22.9%) Operating Expenses (22.9%)
Capital Outlay (1.3%)Capital Outlay (1.3%) Capital Outlay (1.3%)
City of Atlantic Beach | Budget Book 2023 Page 253
Budgeted and His torical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2017FY2018FY2019FY2020FY2021FY 2022FY20230
1
0.25
0.5
0.75
1.25
Expense Objects
Personnel Servi ces $445,429 $456,726 $483,386 $518,204 7.2%
Operating Expenses $122,529 $104,371 $102,709 $156,345 52.2%
Capital Outlay $78,925 $9,000 $9,000 0%
Total Expense Objects:$646,883 $561,097 $595,095 $683,549 14.9%
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
C hange)
City of Atlantic Beach | Budget Book 2023 Page 254
Pension
Expenditures Summary
2,195,968 -$72,082
(-3.18% vs. prior year)
Pension Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Atlantic Beach | Budget Book 2023 Page 255
Expenditures by Fund
2023 Expenditures by Fund
Pension Trust Fd-General (67.9%)Pension Trust Fd-General (67.9%) Pension Trust Fd-General (67.9%)
Pension Trust Fund-Police (32.1%)Pension Trust Fund-Police (32.1%) Pension Trust Fund-Police (32.1%)
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Pension Trust Fund-Police Pension Trust Fd-GeneralFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
Pension Trust Fund-Po lice
Operating Expenses
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
City of Atlantic Beach | Budget Book 2023 Page 256
SERVICE RETIRED PAY $595,459 $595,459 $643,672 $595,460
DISABILITY RETIRED PAY $110,969 $74,159 $118,331 $85,000
PENSION REFUNDS $9,448 $23,608 $25,000 $25,000
Total Operating Expenses:$715,876 $693,227 $787,003 $705,460
Total Pension Trust Fund-P o lice:$715,876 $693,227 $787,003 $705,460
Pension Trust Fd-General
Operating Expenses
SERVICE RETIRED PAY $1,116,496 $1,183,267 $1,178,031 $1,272,000
DISABILITY RETIRED PAY $46,859 $46,859 $48,000 $47,000
BENEFICIARY PAY $166,197 $166,797 $174,226 $156,508
DROP PAY-DB PLAN $33,012 $65,790 $0
PENSION REFUNDS $15,000 $15,000
Total Operating Expenses:$1,329,553 $1,429,936 $1,481,047 $1,490,508
Total Pension Trust Fd-General:$1,329,553 $1,429,936 $1,481,047 $1,490,508
Total:$2,045,429 $2,123,162 $2,268,050 $2,195,968
N ame FY2020 Actual FY2021 Actuals FY2022 Budgeted FY2023 Budgeted
Expenditures by Function
Budgeted Expenditures by Function
Pension General Employees (67.9%)Pension General Employees (67.9%) Pension General Employees (67.9%)
Police Employees (32.1%)Police Employees (32.1%) Police Employees (32.1%)
City of Atlantic Beach | Budget Book 2023 Page 257
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Police Employees Pension General EmployeesFY2017FY2018FY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
Expenditures
General Government
Pension Bene ts
P olice Employees
SERVICE RETIRED PAY $595,459 $595,459 $643,672 $595,460 -$48,212
DISABILITY RETIRED PAY $110,969 $74,159 $118,331 $85,000 -$33,331
PENSION REFUNDS $9,448 $23,608 $25,000 $25,000 $0
Total Police Employees:$715,876 $693,227 $787,003 $705,460 -$81,543
P ension General Employees
SERVICE RETIRED PAY $1,116,496 $1,183,267 $1,178,031 $1,272,000 $93,969
DISABILITY RETIRED PAY $46,859 $46,859 $48,000 $47,000 -$1,000
BENEFICIARY PAY $166,197 $166,797 $174,226 $156,508 -$17,718
DROP PAY-DB PLAN $33,012 $65,790 $0 -$65,790
PENSION REFUNDS $15,000 $15,000 $0
Total Pension General
Employees:$1,329,553 $1,429,936 $1,481,047 $1,490,508 $9,461
Total P ension Bene ts:$2,045,429 $2,123,162 $2,268,050 $2,195,968 -$72,082
Total General Government:$2,045,429 $2,123,162 $2,268,050 $2,195,968 -$72,082
Total Expenditures:$2,045,429 $2,123,162 $2,268,050 $2,195,968 -$72,082
N ame FY2020
Actual
FY2021
Actuals
FY2022
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted ($
C hange)
City of Atlantic Beach | Budget Book 2023 Page 258
CAPITAL IMPROVEMENTS
City of Atlantic Beach | Budget Book 2023 Page 259
Governmental Funds Capital Outlay
Descript ion Amount
General Fund
City Clerk - Large Format Printer/Scanner/Copier $ 19,000
Finance - Vehicle Replacement 2 6,000
I.T. - Computer Equipment 60,82 2
Bldg. Maintenance - 3 New A/C Units (Locations TBD)2 2 ,500
Bldg. Maintenance - Full Size Pickup Truck 35,000
Public Safety-Administration-Machinery & Equipment 50,000
Public Safety-Patrol-(3) Vehicles 180,000
Public Safety-Lifeguards - Building 562,500
Public Safety-Lifeguards-Dry Suits 40,000
Public Safety-Lifeguards-ATV 2 0,000
Public Safety-Lifeguards-Radios 7,500
Public Works-Administration-Laptops & Large Format Scanner 10,000
Public Works-Roads & Streets-Stand on Blower 12,000
Public Works-Roads & Streets-Zero Turn Mower 9,000
Public Works-Roads & Streets-Replace Pickup Truck 35,000
Cultural Arts & Recreation-Van 86,000
Cultural Arts & Recreation-Computer Equipment 6,000
Parks Maintenance-Ride-On Spreader 4,500
Parks Maintenance-Mobile Stage 8,000
Parks Maintenance-Playground Equipment for ABE 70,000
Parks Maintenance-(4) Pressure Washers 5,500
Parks Maintenance-(2) Graco Airless Sprayers 2 ,000
Parks Maintenance-Full Size Pickup Truck 35,000
Total General Fund Capital Outlay$ 1,306,322
Better Jax (Half Cent Sal es Tax ) Fund
ROW Parking Pads w/Turf Block 100,000
Johansen Park Public Art 2 0,000
Uniform Signage @ Beach Accesses 2 5,000
Jordan Park - Entrance Enhancement 15,000
Russell Park - Repurpose Racquetball Court 75,000
Russell Park - Refurbish Skate Park 2 5,000
Howell Park Turtle Bridge Replacement 30,000
Dutton Island Overlook Dock Repairs 2 0,000
Dutton Island F ishing Pier Structural Repair 80,000
Dutton Island Bridge Replacement 300,000
Donner Park Shad Structure 2 0,000
Misc. Bottle Station, Landscaping 13,000
Bleachers w/Canopy-Donner Pickle Ball 60,000
Total Better Jax (Half Cent Sales Tax) Fund$ 783,000
Capital Projects Fund
Public Works Building $ 950,000
Critical Public Facilities 80,000
Sturdivant-Seminole to EC Path 80,000
16 St Beach Walkover 600,000
Ahern St. Sidewalk 350,000
Levy Rd. Sidewalk 2 65,000
Re-Deck Ahern St. Beach Walkover 100,000
Selva Marina Multiuse Path 2 50,000
Milling and Paving 400,000
City of Atlantic Beach | Budget Book 2023 Page 260
Sidewalks Throughout City 125,000
George St. Parking Improvements & Splash Pad 2 77,2 38
Levy Rd. Multiuse Path 2 19,573
Total Capit al Projects Fund$ 3,696,8 11
City of Atlantic Beach | Budget Book 2023 Page 261
Enterprise Funds Capital Outlay
Description Amount
Buil ding Code Enforcement Fund
Computer Equipment $ 9,000.00
Water Util ity Fund
Well #5 @ WTP#2 Video Logging $ 35,000
Abandon, ll & Cap wells @ WTP4 100,000
WTP#2 Exterior Rehab of Elevated Tank 150,000
Well eld Evaluation 150,000
WTP#3 Replace motor & pump in well #1 50,000
PU2110 WTP#1 Upgrades Carryover 992,175
Well#3 @ WTP2 & 3 - Acid Cleaning & Casing Repair 168,500
WTP#2 Modernization - Design & Engineering 150,013
WTP#2 Clean & Paint GST 90,000
INTAL Hypochlorite Tanks-WTP#3 150,000
500 Gallon Diesel F uel Tanks WTP#1 20,000
Hydro pneumatic tank 100,000
PU2101 Carryover Mayport Rd. Crossing @ A1A 197,100
PU2101 Carryover Construct 110 LF of 12" PVC from Mariner's Village to 16" WM on Mayport Rd200,000
Service Line & Valve Replacements (Various)100,000
Construct 850 LF or 12" PVC WM Ocean Walk 10" WM to Sherry Dr Cutoff 735,862
Cavalla-Install New Long Side Service Connections 40,000
Total Water Fund$ 3,428,650
Sewer Utility Fund
PU2104 Carryover-Selva Marina LS Forcemain Extension $ 170,000
LS In uent Line Replacement (3 LS)216,923
Replacement of Clay Service Lines for Selva Marina, Oak Harbor and Park Terrace Services 121,328
Retro t 14 High Priority LS Vulnerable to Flooding 392,940
In uent Screen Box and Element 50,000
Construct Hypochlorite Bldg.300,000
Replace In uent Headworks Piping 150,000
Replace Digester Catwalk 185,030
Upsize Headworks line to in uent basin 286,401
Vehicle Replacement 35,000
$ 1,907,622
Stormwater Utility Fund
Easements $ 5,000
Dutton I sl. Rd. Drainage Improvements 70,000
Carryover Aquatic Gardens 2,390,807
Creek Restoration Pilot Project 50,000
Mary St Drainage Improvements 302,218
Royal Palm CIP Storm Pipe Lining 40,000
Drainage Ditch Maintenance Bid 200,000
Total Stormwater Fund$ 3,058,025
City of Atlantic Beach | Budget Book 2023 Page 262
Public Works 10-Year Capital Improvement Plan
A 10-year Capital Improvement Plan was updated during the preparation of the FY2023 Budget. It is organized not only by the
Commission's set priorities, but also includes the Master Park Plan. The plan is attached as a le, as it is quite comprehensive.
City of Atlantic Beach | Budget Book 2023 Page 263
Public Utilities 10-Year Capital Improvement Plan
During the preparation of the Fiscal Year 2023, the Public Utilities D irector and the City Engineer updated the 10-year Capital
Improvements Plan for both Water and Sewer Utilities. The plan is attached as a le since it is comprehensive.
City of Atlantic Beach | Budget Book 2023 Page 264
DEBT
City of Atlantic Beach | Budget Book 2023 Page 265
Government-wide Debt Overview
The gure below re ects the debt service obligation for the Fiscal Year 2023. 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.
2,094 ,507
-$74,000 (-3.41% vs. 2022 year)
Debt by Fund
Enterprise Funds (94.3%)Enterprise Funds (94.3%) Enterprise Funds (94.3%)
Debt Service Funds (5.7%)Debt Service Funds (5.7%) Debt Service Funds (5.7%)
FY2022 FY2023 % Change
All Funds Actual Actual
Debt Service Funds $123,133 $120,293 -2.3%
Enterpri se Funds $2,045,374 $1,974,214 -3.5%
Total All Funds:$2,168,507 $2,094,507 -3.4%
City of Atlantic Beach | Budget Book 2023 Page 266
Debt Service Funds
This fund is used to pay the debt service payments for the bonds
issued in 2018 to purchase the Selva Preserve
F…FY2021FY2023FY2025FY2027FY2029FY2031FY2033FY2022 FY2023 % Change
Debt Service Funds Actual Actual
Debt Service Fund $123,133 $120,293 -2.3%
Total Debt Service Funds:$123,133 $120,293 -2.3%
Enterprise Funds
The debt service in the Enterprise Funds is for water and sewer
infrastructure improvements. F…FY2020FY2021FY2022FY2023FY2024FY2025FY2026FY2027FY2028FY2029FY2030FY2031FY2032FY2022 FY2023 % Change
Enterprise Funds Actual Actual
Water Fund $553,070 $553,192 0%
Sewer Fund $1,267,823 $1,233,462 -2.7%
Storm Water Drai nage Fund $224,481 $187,560 -16.4%
Total Enterprise Funds:$2,045,374 $1,974,214 -3.5%
City of Atlantic Beach | Budget Book 2023 Page 267
Debt Snapshot
2,094 ,507
-$74,000 (-3.41% vs. 2022 year)
Debt by Type
68.9%68.9% 68.9%
25.4%25.4% 25.4%
5.7%5.7% 5.7%
TD Bank - URB Series 2014
Refunding Bond Series 2021
2018 Bond Series - Selva Preserve
FY2022 FY2023 % Change
Debt Actual Actual
2018 Bond Series - Sel va Preserve $123,133 $120,293 -2.3%
TD Bank - URB Series 2014 $1,443,412 $1,442,772 0%
SRF Loan WW160700 $0 $0 0%
SRF DW160710 $0 $0 0%
Refunding Bond Series 2021 $528,287 $531,442 0.6%
Vac-Con Truck Lease $73,675 $0 -100%
Total Debt:$2,168,507 $2,094,507 -3.4%
City of Atlantic Beach | Budget Book 2023 Page 268
2018 Bond Series - Selva Preserve
F…FY2021FY2023FY2025FY2027FY2029FY2031FY2033FY2022 FY2023 % Change
2018 Bo nd Series - Selva Preserve Actual Actual
Principal $80,000 $80,000 0%
Interest $43,133 $40,293 -6.6%
Total 2018 Bond Series - Selva Preserve:$123,133 $120,293 -2.3%
TD Bank - URB Series 2014
FY2…FY2020FY2021FY2022FY2023FY2024FY2025FY2026FY2022 FY2023 % Change
TD Bank - URB Series 2014 Actual Actual
Principal $1,300,000 $1,330,000 2.3%
Interest October $79,278 $64,133 -19.1%
Interest April $64,133 $48,639 -24.2%
Total TD Bank - URB Series 2014:$1,443,412 $1,442,772 0%
City of Atlantic Beach | Budget Book 2023 Page 269
Refunding Bond Series 2021
FY…FY2023FY2024FY2025FY2026FY2027FY2028FY2029FY2030FY2031FY2032FY2022 FY2023 % Change
Refunding Bond Series 2021 Actual Actual
Principal $442,740 $452,934 2.3%
Interest $85,547 $78,509 -8.2%
Total Refunding Bond Series 2021:$528,287 $531,442 0.6%
City of Atlantic Beach | Budget Book 2023 Page 270
LONG RANGE FINANCIAL PLAN
City of Atlantic Beach | Budget Book 2023 Page 271
Long Range Finance Plan Until FY2030
City of Atlantic Beach | Budget Book 2023 Page 272
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General Fund Forecast
ValuesGeneral Fund Revenue Forecast
Taxes Licenses & Permits Intergovernmental Revenues
Charges For Service Fines & Forfeitures Miscellaneous Revenues
Interfund TransfersActual FY19Actual FY20Actual FY21Projected FY22Budgeted FY23FY24 ForecastFY25 ForecastFY26 ForecastFY27 ForecastFY28 ForecastFY29 ForecastFY30 ForecastFY31 Forecast0
10M
-2.5M
2.5M
5M
7.5M
12.5M
15M
City of Atlantic Beach | Budget Book 2023 Page 284
General Fund Forecast
ValuesGeneral Fund Expenditure Forecast
City Administration Planning and Community Development
General Government Public Safety
Public Works Cultural Arts & RecreationActual FY19Actual FY20Actual FY21Projected FY22Budgeted FY23FY24 ForecastFY25 ForecastFY26 ForecastFY27 ForecastFY28 ForecastFY29 ForecastFY30 ForecastFY31 Forecast0
2M
4M
6M
8M
10M
12M
14M
City of Atlantic Beach | Budget Book 2023 Page 285
APPENDIX
City of Atlantic Beach | Budget Book 2023 Page 286
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and
on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for
speci c public purposes. An appropriation is usually limited in amount and as to the time period within which it may be
expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits)
that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent
auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by
a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part
of the costs it incurred. Each parcel receiving bene t from the improvement is assessed for its proportionate share of the cost
of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed rate. The term of a bond is always greater than one year.
(See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of Atlantic Beach | Budget Book 2023 Page 287
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically de ne capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset
improvements. Among other information, a capital budget should identify the method of nancing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an of cial or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classi ed its real properties, local of cials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments
that are chargeable to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identi ed. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
City of Atlantic Beach | Budget Book 2023 Page 288
"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.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee bene t) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating oat is clearing time on checks and deposits. D elays in receiving deposit and withdrawal
information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed
activities or attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity
within the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with speci c regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the
form and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on
individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure
assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial
performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation
process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith
and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school
district.
City of Atlantic Beach | Budget Book 2023 Page 289
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and ef ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
City of Atlantic Beach | Budget Book 2023 Page 290
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 from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation
to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. B oth principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or
used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full
and fair cash value.
City of Atlantic Beach | Budget Book 2023 Page 291