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Proposed FY2023-2024 Budget Book as of September 13, 2023City of Atlantic Beach Digital Budget Book Last updated 09/13/23 City of Atlantic Beach 1 Budget Book 2024 Page 1 TABLE OF CONTENTS Introduction 4 Transmittal Letter 5 History of City 6 Demographics 8 Organization Chart 12 Fund Structure 13 Basis of Budgeting 15 Budget Process 16 Financial Policies 18 Budget Overview 19 Strategic Plan 20 Priorities & Issues 21 Personnel Changes 23 Fund Summaries 24 All Funds Summary 25 General Fund 34 Special Revenue Funds 41 Enterprise Funds 49 Comm Dev Block Grant Fund 56 Pay For Parking Rev Fund 60 Tree Replacement Fund 61 Convention Dev Tax Fund 62 Local Option Gas Tax Fund 63 Better Jax 1/2 Ct Sale Tx 67 Court Cost Training Fund 72 Radio Communication Fund 73 Debt Service Fund 74 Capital Projects Fund 76 Water Fund 81 Sewer Fund 86 Water -System Dev-Sdc-Fees 91 Sewer -System Dev-Sdc-Fees 92 Sanitation Fund 93 Building Code Enforcement Fund 98 Storm Water Drainage Fund 102 Pension Trust Fd -General 109 Pension Trust Fund -Police 112 JAGC GRANTS 116 Departments 117 City Commission 118 City Manager 121 City Clerk 124 Finance 128 City of Atlantic Beach 1 Budget Book 2024 Page 2 Information Technology 131 Human Resources 134 City Attorney 137 Planning and Community Development 140 General Government 148 Public Safety 154 Public Works 168 Recreation and Cultural Arts 176 Public Utilities 180 Building Department 199 Pension 203 Total Revenues and Expenditures 208 Debt 286 Government -wide Debt 287 Debt by Type Overview 289 Appendix 292 Glossary 293 City of Atlantic Beach 1 Budget Book 2024 Page 3 INTRODUCTION City of Atlantic Beach 1 Budget Book 2024 Page 4 Budget Message To: Mayor and City Commissioners From: Kevin Hogencamp, Deputy City Manager Date: September 13, 2023 Subject: FY 2023-24 Proposed Budget The FY 2023-24 proposed budget has been prepared using a millage rate of $2.9785 per $1,000 of assessed taxable value. This millage rate is an eighth of a mill lower than the current year's millage rate of 3.1035. Highlights of the proposed FY 2023-24 budget are as follows: o The City's total proposed budget is $59,499,115. The budget is $2,766,037 or 4.9% higher than the current year. o The proposed General Fund budget is $18,696,633. Projected revenues and expenditures are 2.5% higher than the current year. Property Taxes represent 40.8% of the General Fund revenues. The Public Safety function, which includes Police, Fire, Ocean Rescue and Animal Control, accounts for 44.8% of the General Fund expenditures. o A homeowner in Atlantic Beach with a home value of $445,950 with a homestead exemption of $50,000 will pay approximately $7,147 in property taxes. The portion for Atlantic Beach is approximately $1,179 or 16.5%. o The total assessed value of property in Atlantic Beach increased by $232,095,007 or 9.8% over last year. This includes $21,481,184 in new construction. o This proposed budget does not appropriate 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's projected Unrestricted Fund Balance is $7,103,528, which is 41.5% of the budgeted expenditures. Please note that this tentative budget message is subject to change due to the outcome of the Sept.13 City Commission meeting and other considerations. Capital Outlay There remains a substantial investment in water, sewer, and stormwater infrastructure which is necessary in order to fisaiintgiissell as increase our capacity to provide drinking water and sanitary sewer, as well as mitigate A large portion of the infrastructure projects budgeted for the current year (FY 2022-23) are included in the FY 2023-24 proposed budget. As is standard in local government, the City ran into challenges completing and, in many instances, starting the slated projects. This is largely due to the supply line shortage and storage in contractors willing and able to work on projects. Personnel The FY 2023-24 budget includes a 4% increase in wages for most employees. City of Atlantic Beach 1 Budget Book 2024 Page 5 History of City Atlantic Beach was a small seaside community around 1900 when Henry Flag ler, builder of the Florida East Coast Railway, built the Mayport branch of the railway and erected a station just north of the former Atlantic Beach City Hall (Now Adele Grage Cultural Center). Entrance to Town Center (http://www.coab.us/16/History) The Continental Hotel, with approximately 300 rooms, was built soon thereafter on a tract of land lying between the depot and the beach. The land surrounding the hotel was subdivided and sold for summer homes. Promotional activities to attract tourists included auto races on the beach and air shows and the area experienced considerable growth. In 1913, the railroad sold most of the land to the Atlantic Beach Corporation, headed by Ernest R. Beckett, which began paving streets, installing lights and water and sewer lines. However, during World War I, people were afraid to come to the coast and the Atlantic Beach Corporation went into bankruptcy. After the war, land began to sell again and the settlement began to WoftotaTbe Town of Atlantic Beach was incorporated in 1926 and the Governor appointed Harcourt Bull, Sr., as the farTmaivofFHErhld was purchased from the railroad and was developed as the Town Park and became the site of the fitteClbuitlingits.adeqitteiNn in 1931 and a new Town Hall was built in 1932 at 716 Ocean Boulevard. The tiina1192Aheroddi-mi titnantadttitiextalgenrnlfoyee. The town continued to grow and by 1940 there were 38 employees and a taxable value, after the homestead exemptions of $1 million dollars. A new Charter was adopted in 1957 making Atlantic Beach a city. With the opening of the Mayport Naval Station in the 1940's and the construction of the Matthews Bridge in the mid 1950's, the area became ready for development. Atlantic Beach was getting its water from a private water plant under lease, which was fiaasteql,Atilteeifan bothadblaudgiEtarkipproximately $100,000, funds were not available for major capital improvements. The citizens of Atlantic Beach approved the issuance of water revenue bonds and a two million gallon per day water plant was constructed. In 1957 and 1958 the Atlantic Beach water system received the Florida State Board of Health Merit Award for the best operated primary water treatment plant for cities under 10,000 population in the state. During that time, the city embarked on "Operation Bootstrap," and within the next few years, with additional funds from a general obligation bond, the tiitytabirstrpcgrebasseiN7S0pdjarHbvvitbrthe necessary lift stations and outfall lines, built a fiainetetoultliffirthpushOtaratzlEartgisfdtthhaursatidday. An air conditioned jail and police station with a radio system was constructed, the city purchased two new compaction garbage trucks and provided daily garbage collection, acquired a new city yard and constructed a storeroom and garage, paved streets and installed street lights. Adele Grage Cultural Center The city boundaries were extended in 1987 by annexation of the Seminole Beach area to the north and again in 1996 by extending the westerly boundary to the Intracoastal Waterway. The city is approximately three square miles in area and has almost two miles of ocean beach. tlhetetibn has been replaced by a public safety building located at 850 Seminole Road. The city maintains its own t od DepsEngefftErytseruibes are now provided by the City of Jacksonville from the 850 Seminole Road location. City of Atlantic Beach 1 Budget Book 2024 Page 6 fiet99l217bd tdyi amEnciiaiksplaiaaiiitootited at 800 Seminole Road. Soon after this, the old city hall was turned into a community center and named the Adele Grage Community Center in honor of longtime City Clerk, Adele Grage, and came under the jurisdiction of the Parks and Recreation Department. Various community groups and organizations used the building for meetings and social activities. In 1993, the City Commission authorized the Atlantic Beach EaptuiraeatailrTilaemityek0f) IgoZa©alae former commission chambers and adjoining of 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 fulfied 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 fiemmunity Center located at 1671 Francis Avenue with city -supplied building materials in exchange for permanent of space in the building. Much of the development in the city has been residential, with single-family homes accounting for most of the developed land areas. The city is nearing build -out with less than 10% of the incorporated land area being undeveloped. Atlantic Beach Shoreline The city has a commission -manager form of government with an appointed manager who reports to the four commissioners and a mayor/commissioner. William S. Howell served twenty-seven years as mayor and holds the longest tenure, a record, farhlkh may remain unbroken since, in 1991, the city commission established term limits for elected of Recent city commissions have recognized the need to acquire land to be developed for recreational purposes while a few large tracts of land were still available. In 1994, the city acquired approximately eight acres on the Intracoastal Waterway and with the use of grant funds, developed Tideviews Preserve as a passive park with trails, a boardwalk for viewing wildlife, canoe launch and picnic areas. In 1998, the City of Atlantic Beach, in a joint venture with the City of Jacksonville, acquired a twenty-seven acre island now known as Dutton Island Preserve. The City of Atlantic Beach's portion of the purchase price was paid from Florida Barge Canal funds and no Atlantic Beach tax money was used for the purchase. The island is experiencing on-going k; mrr s. i alksiaictdadaertteeits , and pavilions. Residents may now enjoy more than sixty -tie 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 1 Budget Book 2024 Page 7 14,000 13,500 13,000 12,500 12,000 11,500 TOTAL POPULATION 13,404 Population Overview v .8% vs. 2020 GROWTH RANK 231 out of 413 Municipalities in Florida ato6)0ti� ��o�y\ '0 .0 �G040'i0�• 0 0 0 0 40404040 0 0 00 1o0 4? 4? 44? 'L0'10,15) q5) q5) ,15) q?�L01Nq? "L040�4? * Data Source: U.S. Census Bureau American Community Surveys year Data and the 2020, 2070, 2000, and 7990 Decennial Censuses 0 DAYTIME POPULATION 10,685 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5 -year estimates POPULATION BY AGE GROUP Illino 0 o f-ci) <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Surveys year estimates City of Atlantic Beach 1 Budget Book 2024 Page 8 TOTAL HOUSEHOLDS 5,960 Household Analysis Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. -8% higher than state average (00 Married Couples 42% y 9% lower than state average ' Data Source: American Community Surveys year estimates City of Atlantic Beach 1 Budget Book 2024 Page 9 Economic Analysis Household income is a key data point in evaluating a community's wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. Over $200,000 $150,000 to $200,000 $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 to $75,000 $25,000 to $50,000 Below $25,000 HOUSEHOLD INCOME Above $200,000 16% Median Income $2,056 Below $25,000 10% * Data Source: American Community Surveys year estimates City of Atlantic Beach 1 Budget Book 2024 Page 10 Housing Overview ric X35,400 2021 MEDIAN HOME VALUE 450k 400k 350k 300k 'Y00� n'�O �"e O,'Y 0,� 6,� n'0 ti0,� 1' 1'x,0 n''YOryO 1 'Ory1 "Data Source: 2027 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner -occupied housing. HOME VALUE DISTRIBUTION > $1,000,000 $750,000 to $999,999 $500,000 to $749,999 $400,000 to $499,999 $300,000 to $399,999 $250,000 to $299,999 $200,000 to $249,999 $150,000 to $199,999 $100,000 to $149,999 $50,000 to $99,999 < $49,999 ■ 1 * Data Source: 2027 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner -occupied housing. HOME OWNERS VS RENTERS Atlantic Beach State Avg. 27% Rent 73% Own 34% Rent 66% Own * Data Source: 2021 US Census Bureau (http://wwwcensus.gov/data/developerildata- sets.html), American Community Survey. Home value data includes all types of owner -occupied housing. City of Atlantic Beach 1 Budget Book 2024 Page 11 Organization Chart Citizens of Atlantic Beach City Clerk City Commission City Manager Finance & Administration Finance Human Resources Public Safety Police, Fire, Lifeguards, Animal Control School Crossing Guards & Parking Attendant Cultural Arts & Recreation City Attorney Planning & Community Development Includes Code Enforcement and Building Department Staff Transportation Public Works Administration, Road & Streets, Fleet, Park Maintenance & Landscape Maintenance Enterprise Funds Water, Sewer & Stormwater Utilities Sanitation & Building Code Enforcement City of Atlantic Beach 1 Budget Book 2024 Page 12 Fund Structure fiilaeQ ®ctIt llitlind" I e¢eptedtaLcounting principles (GAAP) provide the fotlioroioafadre n d: A Bald accounting entity with a self -balancing set of accounts recording cash and other resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for thEciduititercEittahnjiirggoamtsrtredbjectives in accordance with special regulations, restrictions, or limitations. iCibecety, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary fluutisryridnds. Operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate. City resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Governmental Accounting Standards state that an entity should establish only the minimum number of funds consistent with legal and operating requirements. This is because the use of unnecessary funds for fiiaiikkiii#xfludialaiiis13304gibottisafidaddligeftitid n in fund that represents more than 10% of the total appropriated revenues or expenditures is considered a major fund. The City's fiamatiElirstratherekrtiaukfaltargi is iuttteltahaedor its audited fle rgtfargndara is budgets are appropriated and legally adopted by Ordinance of the City Commission. The fimiLicdpdapactityCit1ShEldarealcdoontofItttce resources that are managed in a trustee or City's fund structure is as follows: Governmental Fund Types The City reports the following major governmental funds: 6aindigel I rEucialreTtii3fithtbgeitealpgiweinyropeOting fund. It accounts for all except those required to be accounted for in another fund. The City also reports numerous non -major governmental funds. They are as follows: o Tree Replacement Fund - This fund is used to provide funding to ensure compliance with Chapter 23 of the Code of Ordinances governing protected tree and landscaping requirements. o Local Option Gas Tax Fund - This fund is used to account for the City's share of the County Gas Tax Revenues to be used in support of capital outlay and maintenance for local roads and drainage systems. o Convention Development Tax Fund - This fund is to account for the levy of the local tourist development tax revenue received. o Half -Cent Sales Tax (Better Jax) Fund - This fund provides for the collection and spending of the additional half -cent sales tax. o Parking Facilities - This fund accounts for paid parking revenue received from the Atlantic Beach side of the Town Center. o Law Enforcement Special Revenue Funds -Grants, Training, Forfeiture and Radio o Debt Service - This fund accounts for debt service payments for the 2018 Revenue Bond. o Capital Projects - This fund accounts for the acquisition or construction of various major projects. Proprietary Fund Types The City reports the following proprietary funds: Water Utility Fund: This fund is used for the activities of water operations, which includes user fees, operations and capital projects. Sewer Utility Fund: This fund is used for the activities of wastewater operations, which include user fees, operations and capital projects. Sanitation Fund: This fund is used to account for the fees charged and the costs associated with the collection and disposal of refuse. City of Atlantic Beach 1 Budget Book 2024 Page 13 Water Fund Sewer fund Ur Wall nn Fund 5w 1.i1 Cod eEnbrcernent Fund Stormwat er Ftxtd Used to renal airy wiry ev for whd a fee a charger) to emu a flat users f# /nods anct serer yes Buildina Code Enforcement Fund: This fund is used to account for the fees charged for enforcing the Florida Building Code per section 553.80 F.S. Stormwater Fund: This fund accounts for the construction and maintenance of the City's stormwater system. Fiduciary Fund Types ifineifiiWfrepmtsts the following General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and figeofethe general employees of the City hired prior to September], 2008. fPOfsion Trust Fund - This fl Ind accounts for the accumulation of resources and for contributions and bene fleespaflth mairity. audgelta Fuedf tn[itrded: Purpose: Gcn rr nl Fund GerK, al Fund Sims so accor/1t for an seporr all hnancral resew ices nu accOiSed for and reported In another fund. The lacal tovermtent can forret Ortik One Gentrat Fyne !up ni®I krvrn {Jr f muds CD8G Fund Tree Repracemere Furl Pao fa Parking Fund Conventgn Derese mens Tar Fund Local Option Gaol's( Fuld Better la 1/2 Cert Sous Tat Fuld Police Spec el Revenue Funds Cornrnuuty Redevelopment Fund Proceeds of Specie[ rev entre sources that pre re:Truedbytcredaa .grareors, contrroyeors, laws or reguleons} of cQmmeted thrtl!atiOrd mnpOSeOhy The hchesL revel Of the gouerrmerai to evaendaurerot spec4k purposes other than dew seer re or Cap aal CtOteCTS Debt ire vire r u nd City of Atlantic Beach 1 Budget Book 2024 Page 14 Basis of Budgeting The budget is adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) with the following exceptions: o Advances from other funds are presented as revenues. o Encumbrances, advances to other funds, and principal on long-term debt of proprietary funds are presented as expenditures or expenses. o Depreciation and compensated absences are not budgeted in any funds. ilitie9besimbrdsidgeet + vernmental funds is modi i±u(11971 hecCitkermpleegtkmare3da ptible to accrual, i.e. measurable and available to 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. fiapeWlittsesr(e*ra sesdaagn iced 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 {irynistrlome)gawr*bmdnOrafrep i 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 €meted as revenues at the time of receipt or earlier if susceptible to accrual. filae arenejrfmrcfitiilutsr(mxes and franchise fees are recorded as revenues when earned. Licenses and permits, charges for services, and other revenues (except investment earnings) are recorded as revenues when received in cash because tbet,wartriedblly not measurable until actually received. Property taxes are recorded as revenues in the 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 tixpeoctitiirxes4rarerIndeegrreerbt3b4ghenkbberloecesumedorexpired. Long-term field il3 ta/fi adimgedatlmwaligh {rmi rfierndp s bitrinn of 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 1 Budget Book 2024 Page 15 Budget Timeline The budget is dependent upon the ad valorem millage rate, which was primarily established in July and formally adopted in September. The budget is legally adopted via ordinance following two public hearings. The budgets for all appropriated fizrirchiaiisa4claarpatrettitie§theialrFerintlsis of accounting used in the City's audited 60ezietathimanaitlecKLatortsLairtthgphrli Secviaal Wad are budgeted using a modi is used for Enterprise Funds. • • • • • • • 7 Jun 1, 2023 Preliminary estimate of taxable property values received from the Property Appraiser Jun 15, 2023 Department Heads begin submitting their budget requests through the budget module Jul 3, 2023 Duval County Property Appraiser releases Certification of Taxable Value Jul 11, 2023 City Manager begins to hold meetings with department heads to discuss their proposed budget requests Jul 25, 2023 First City Commission budget workshop Aug 4, 2023 Tentative millage due to the Duval County Property Appraiser Aug 7, 2023 Second City Commission Budget workshop Aug 24, 2023 Third City Commission Budget Workshop Sep 13, 2023 First budget public hearing; adoption of tentative millage rate Sep 21, 2023 Required Budget Advertisements in Newspaper City of Atlantic Beach 1 Budget Book 2024 Page 16 Sep 25, 2023 Final Budget Public Hearing; adopt FY2022 budget and millage rate Oct 1, 2023 Newly adopted budget goes into effect City of Atlantic Beach 1 Budget Book 2024 Page 17 Financial Policies itiibeddlps®iivg, policy statements are the basis of the daily operations of the City of Atlantic Beach. The statements establish the rules by which the budget is implemented and monitored. Balanced Budget o The City of Atlantic Beach will maintain a balanced budget. A budget is balanced when the sum of estimated net revenues and appropriated fund balances are equal to appropriations. o The City will strive to balance current expenditures with current revenues. However, it is recognized that this does not always occur. In these instances, the use of "Appropriated Fund Balance" is permitted. This is the process of bringing feet/peel rspdgt:t ltatia&rocmrpr vious Budget o Public Hearings are held to obtain citizen input and to comply with Florida Statute Chapter 200.65 known as TRIM (Truth In Millage). o geed eget is adopted by ordinance prior to October 1st of each o The City Manager may at any time transfer any unencumbered appropriation balance, or portion thereof, between fietitivistataaatriminaliiageneyitIThretifCommission may at any time tiewthfipeatmenritoicagebewdaprortrbieriation balance, or portion thereof, from one of tie, department or agency. Fund Balance o The fund balance range for the General Fund shall not be less than 25% of budgeted operating expenditures and not more than 50% of budgeted operating expenditures. o The Water, Sewer and Stormwater Utility Funds fund balance shall not be less than 25% of operating expenditurs. City of Atlantic Beach 1 Budget Book 2024 Page 18 BUDGET OVERVIEW City of Atlantic Beach 1 Budget Book 2024 Page 19 Strategic Plan Strategic Priorities rtiviesithgEheEknvent 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 the aid of a facilitator to help establish the vision of what the community will look like in the year 2040. The City 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 those priorities annually. ir,, Mission Statement The City of Atlantic Beach works to fulfi the goals of the city Commission's Annual Priorities and 2040 Community Vision. Through valuable relationships with our citizens, local businesses, other stakeholders, and each other, we strive to provide the best in City services, programming, public utilities, infrastructure, and public safety. Further, we are committed to preserving the natural beauty and quality of life in all of our neighborhoods, from the beach to the marsh, for future generations. Vision Statement In Atlantic Beach, we have a strong sense of belonging and safety. Our citizens and government care deeply about community f3kla3aprti3cteiuedecs}aesbtrlaetih.iid'iie are graced with the functional beauty of our beach, our marsh, and our tree canopy. Our shady streets and multi -use paths connect our welcoming neighborhoods and vibrant local businesses. Our city supports our diverse, multigenerational, socially linked community with green spaces, active lifestyles, parks, and programming. Values Statement IICEE@ERSH1Pd retain a team of high -performing employees with diverse talents; and our workplace culture encourages initiative, innovation, creativity, and continuous improvement. INCLUSINEEENESEb 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. EXCRULENIZEeliver outstanding value and customer service to our citizens, local businesses, visitors, and each fithbini ritye reliable. We do what we say we will do with excellence, professionalism, and City of Atlantic Beach 1 Budget Book 2024 Page 20 Priorities & Issues Each year, the City Commission of the City of Atlantic Beach establishes priorities to use as a tool to guide policy and budget fiectsiimajoalakiiingiativisto p rarrstrat tanto work toward outcomes of signi activites which affect many aspects of civic life. These strategic priorities help inform residents, businesses and other fitalsehekkelemintraarttavildbitlrobzoostirtmenit141.and other elected of LIVABILITY Improve health, education, housing conditions, culture and leisure, and other quality -of -life indicators via: o Develop and implement a strategy to improve recreation, sports, arts, culture, history, and education programming; improving accessibility to programming for all residents, particularly children and senior citizens; and ensuring that best - practice safety protocols are established and met. o Participate in or develop a comprehensive community -wide health and well-being improvement initiative. o Solidifying AB's status as a military- and veteran -friendly community. o fildihrabjirrwictelbesElfilibl$wilihnIza4lhalcuzepti3Dn, recreation, transportation, and affordable housing services to low-income residents, youth, senior citizens, and others. ENVIRONMENTAL LEADERSHIP Validate City of Atlantic Beach's commitment to resiliency, sustainability, and the environment via: o Initiate an urban tree -canopy assessment, establish a tree -canopy goal, and develop a canopy care program. o Continue efforts to understand the impacts of sea level rise locally and adapt for environmental changes. o Provide education and outreach to the community. o Improve access to hazardous waste disposal and educate residents about protecting the environment from chemical contamination. PLANNING & BUDGETING #aepriabafodfiafraetructure needs via: o Manage employee retention by developing strategic actions to keep employees motivated and productive through: • Competitive Compensation • Equitable training opportunities • A formal employee welcome, recognition, and appreciation program. o Administer the City's capital- and road -improvement plans. o €e rthiehrala,reigpment policies and establish a debt strategy. o Identify "shovel -ready" projects. o fiterltepsimriess on the following capital -improvement projects: • Lifeguard station • Splash pad • Baker Center expansion • Parks Master Plan implementation • Seminole Road gateway improvements. MAYPORT ROAD CORRIDOR Improve neighborhood identity, safety, and business and cultural opportunities via: o fiapidfIfasitalityrnatottrerettealelopment plan and tax increment to address the Mayport Road corridor's needs. o Maintain partnerships to enhance automobile, bicycle and pedestrian safety by connecting to the East Coast Greenway and incorporating the "complete streets" philosophy on Mayport Road. o partner with artists to install murals in the community, including at the Atlantic Boulevard-Mayport Road o Conduct an analysis and develop policies to ensure the City's spending and programming are equitable throughout the entire community. MOBILITY & PARKING Support safety, connectivity and sustainability community -wide via: o Administer the City's Connectivity Plan and Complete Streets policy. o fionAirmuffetfeusietvarsdi cfaul4i39rgesialrichgAgmacitiities associated with traf solutions. o Identify new opportunities and prioritize projects for safe, comfortable walking and bicycling. o Evaluate parks and access points to the beach and Intracoastal Waterway to identify opportunities to improve vehicle and bicycle parking, signage/wayfiding, litter containment, ADA access, and aesthetics. CITY SERVICES Develop and improve systems to ensure that the City maintains a high -performing workforce via: o fietattoiNftnilpmaittitxescirgfriniittisoCItEnktmeicfrds management, storage, and disposal. 443, City of Atlantic Beach 1 Budget Book 2024 Page 21 o Complete a citizen/business survey and audit of the City's permitting systems to highlight opportunities for improved 5fencies and service. o f l ✓thtg bodice-house City Attorney vs. contracting legal services. o Coordinate legislative strategies and maintain partnerships with the Beaches cities, the City ofJacksonville and the State of Florida. City of Atlantic Beach 1 Budget Book 2024 Page 22 Personnel Changes The proposed Fiscal Year 2023-24 budget reduces the Cultural Arts and Recreation staff to two full-time employees and two part-time employees. This is a direct result of the City's new partnership with Boys and Girls Clubs of Northeast Florida. The only titingstopili-eortpesirclinfricrati ntexkinglamgtioeitibn primarily serving the Police Department. 09 City of Atlantic Beach 1 Budget Book 2024 Page 23 FUND SUMMARIES City of Atlantic Beach 1 Budget Book 2024 Page 24 11 11 OSP All Funds Summary $80 M $60M $40M $20 M so The City of Atlantic Beach is projecting $59.44M of revenue in FY2024, which represents a 5.1% increase over the prior year. Budgeted expenditures are projected to increase by 5.1% or $2.91M to $59.44M in FY2024. II 11 11 11 Summary 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures OS City of Atlantic Beach 1 Budget Book 2024 Page 25 Revenue by Fund Approximately 48% of the City's resources are managed within Governmental Funds. This 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 46% of the remaining 52% 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 gittlitPeirement 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 illustrative purposes. 2024 Revenue by Fund Building Code Enforcement Fund (1.2%) Local Option Gas Tax Fund (1.3%) Better Jax 1/2 Ct Sale Tx (1.4%) Pension Trust Fund -Police (2%) American Rescue Plan Act (2.4%) Pension Trust Fd -General (3.5%) Sanitation Fund (4.3%) Storm Water Drainage Fund (9.2%) $80 $60 $40 $20 $0 $-20 Capital Projects Fund (10.3%) Water Fund (14.8%) General Fund (31.4%) Sewer Fund (16.2%) Budgeted and Historical 2024 Revenue by Fund • Community Redevelopment Radio Communication Fund • Court Cost Training Fund Fdle Jag Grant -Cops E • Tree Replacement Fund • Water -System Dev-Sdc-Fees • Pay For Parking Rev Fund ■ • Convention Dev Tax Fund - . • Debt Service Fund Sewer -System Dev-Sdc-Fees MI • Comm Dev Block Grant Fund _= =■ ■ ■ • Building Code Enforcement Fund - . Local Option Gas Tax Fund • Better Jax 1/2 Ct Sale Tx Pension Trust Fund -Police • American Rescue Plan Act • Pension Trust Fd -General • Sanitation Fund • Storm Water Drainage Fund • Capital Projects Fund Water Fund • Sewer Fund Na �o� �ryotio rpr, �ryotiti �0oti3 �ryo�a 1 1 • General Fund City of Atlantic Beach 1 Budget Book 2024 Page 26 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $18,247,437 $18,696,633 2.5% Comm Dev Block Grant Fund $289,450 $318,900 10.2% Tree Replacement Fund $30,000 $85,000 183.3% Pay For Parking Rev Fund $60,000 $110,338 83.9% Convention Dev Tax Fund $120,293 $122,364 1.7% Local Option Gas Tax Fund $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx $2,287,068 $862,650 -62.3% Court Cost Training Fund $25,000 $25,000 0% Radio Communication Fund $7,717 $1,000 -87% Fdle Jag Grant -Cops $0 $56,347 N/A Community Redevelopment $200,000 $0 -100% American Rescue Plan Act $4,318,921 $1,449,148 -66.4% Debt Service Fund $120,293 $122,364 1.7% Capital Projects Fund $3,743,811 $6,126,500 63.6% Water Fund $6,856,544 $8,780,291 28.1% Sewer Fund $8,043,671 $9,631,649 19.7% Water -System Dev-Sdc-Fees $150,000 $100,000 -33.3% Sewer -System Dev-Sdc-Fees $300,000 $200,000 -33.3% Sanitation Fund $2,373,309 $2,547,302 7.3% Building Code Enforcement Fund $683,549 $720,609 5.4% Storm Water Drainage Fund $4,681,545 $5,489,097 17.2% Pension Trust Fund -Police $1,298,949 $1,211,057 -6.8% Pension Trust Fd -General $2,083,265 $2,083,265 0% Total: $56,733,078 $59,499,115 4.9% 41) City of Atlantic Beach 1 Budget Book 2024 Page 27 I Revenues by Source Projected 2024 Revenues by Source Judgements, Fines and Forfeits (0.2%) Permits, Fees, and Special Assessments (3.4%) Misc Revenues (6.3%) Intergovernmental Revenue (11.1%) $80 $60 $40 $20 $0 $-20 Name Taxes (18.8%) Other Sources (33.1%) Charges for Services (27%) Budgeted and Historical 2024 Revenues by Source • 1ml I 1 I i I �ryo�e tioN9 �otio tio�� 0 1 2 ry01' • Judgements, Fines and Forfeits • Permits, Fees, and Special Assessments • Misc Revenues • Intergovernmental Revenue r Taxes • Charges for Services • Other Sources FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Taxes $11,626,841 $11,190,696 -3.8% Permits, Fees, and Special Assessments $1,958,473 $2,044,479 4.4% Intergovernmental Revenue $5,626,231 $6,631272 17.9% Charges for Services $15,657,846 $16,044,618 2.5% City of Atlantic Beach 1 Budget Book 2024 Page 28 1 t 1 1 • • • 1 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Judgements, Fines and Forfeits $61,522 $124,375 102.2% Misc Revenues $3,793,361 $3,754,744 -1% Other Sources $18,008,804 $19,708,931 9.4% Total Revenue Source: $56,733,078 $59,499,115 4.9% Expenditures by Fund 2024 Expenditures by Fund Building Code Enforcement Fund (1.2%) Local Option Gas Tax Fund (1.3%) Better Jax 1/2 Ct Sale Tx (1.4%) Pension Trust Fund -Police (2%) American Rescue Plan Act (2.4%) Pension Trust Fd -General (3.5%) Sanitation Fund (4.3%) Storm Water Drainage Fund (9.2%) $70 $60 $50 N $40 c 0 $30 $20 $10 $0 Capital Projects Fund (10.3%) Water Fund (14.8%) IIPIPr Sewer Fund (16.2%) 1 General Fund (31.4%) Budgeted and Historical 2024 Expenditures by Fund - 1 • 1 1 Fy'o15' Fyryo9� • Community Redevelopment Radio Communication Fund • Court Cost Training Fund Fdle Jag Grant -Cops • Tree Replacement Fund • Water -System Dev-Sdc-Fees • Pay For Parking Rev Fund • Convention Dev Tax Fund • Debt Service Fund Sewer -System Dev-Sdc-Fees • Comm Dev Block Grant Fund • Building Code Enforcement Fund Local Option Gas Tax Fund • Better Jax 1/2 Ct Sale Tx Pension Trust Fund -Police • American Rescue Plan Act • Pension Trust Fd -General • Sanitation Fund • Storm Water Drainage Fund • Capital Projects Fund • Water Fund • Sewer Fund • General Fund City of Atlantic Beach 1 Budget Book 2024 Page 29 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $18,247,437 $18,696,633 2.5% Comm Dev Block Grant Fund $289,450 $318,900 10.2% Tree Replacement Fund $30,000 $85,000 183.3% Pay For Parking Rev Fund $60,000 $110,338 83.9% Convention Dev Tax Fund $120,293 $122,364 1.7% Local Option Gas Tax Fund $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx $2,287,068 $862,650 -62.3% Court Cost Training Fund $25,000 $25,000 0% Radio Communication Fund $7,717 $1,000 -87% Fdle Jag Grant -Cops $0 $56,347 N/A Community Redevelopment $200,000 $0 -100% American Rescue Plan Act $4,318,921 $1,449,148 -66.4% Debt Service Fund $120,293 $122,364 1.7% Capital Projects Fund $3,743,811 $6,126,500 63.6% Water Fund $6,856,544 $8,780,291 28.1% Sewer Fund $8,043,671 $9,631,649 19.7% Water -System Dev-Sdc-Fees $150,000 $100,000 -33.3% Sewer -System Dev-Sdc-Fees $300,000 $200,000 -33.3% Sanitation Fund $2,373,309 $2,547,302 7.3% Building Code Enforcement Fund $683,549 $720,609 5.4% Storm Water Drainage Fund $4,681,545 $5,489,097 17.2% Pension Trust Fund -Police $1,298,949 $1,211,057 -6.8% Pension Trust Fd -General $2,083,265 $2,083,265 0% Total: $56,733,078 $59,499,115 4.9% 41) City of Atlantic Beach 1 Budget Book 2024 Page 30 i $70 $60 $50 $40 o $30 $20 $10 $0 $-10 Expenditures by Function Budgeted Expenditures by Function Human Services (0.2%) Other Nonoperating (0.3%) Culture and Recreation (6.1%) Other Uses (10.8%) Transportation (11 %) General Government (14.9%) Public Safety (15.4%) Physical Environment (41.3%) Budgeted and Historical Expenditures by Function • �ryoa ��o�o tion^ tio�� ryotio <<-0 \ J • Human Services • Other Nonoperating • Culture and Recreation • Other Uses • Transportation • General Government • Public Safety • Physical Environment Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures General Government $8,020,687 $8,857,191 10.4% Public Safety $9,095,520 $9,175,241 0.9% le City of Atlantic Beach 1 Budget Book 2024 Page 31 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Physical Environment $20,220,168 $24,552,378 21.4% Transportation $5,427,366 $6,538530 20.5% Human Services $115,967 $128,442 10.8% Culture and Recreation $3,900,962 $3,639,461 -6.7% Other Uses $9,761,002 $6,455,405 -33.9% Other Nonoperating $191,406 $152,466 -20.3% Total Expenditures: $56,733,078 $59,499,115 4.9% Expenditures by Expense Type Budgeted Expenditures by Expense Type Grants and Aids (0.2%) Debt Service (3.5%) Other Uses (10.8%) Personnel Services (23.1%) Capital Outlay (30.6%) Operating Expenses (31.9%) City of Atlantic Beach 1 Budget Book 2024 Page 32 i 1 • 1 • i $70 $60 $50 $40 2 $30 2 $20 $10 $0 $-10 Budgeted and Historical Expenditures by Expense Type Fy�o^� FJ�O^� Q��oryo FyryF-�oq, Fy�o�� Qy�ory� • Grants and Aids • Debt Service • Other Uses • Personnel Services • Capital Outlay • Operating Expenses Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $13,680,039 $13,714,965 0.3% Operating Expenses $16,623,908 $18,964,788 14.1% Capital Outlay $14,486,430 $18,181,127 25.5% Debt Service $2,088,699 $2,089,830 0.1% Grants and Aids $93,000 $93,000 0% Other Uses $9,761,002 $6,455,405 -33.9% Total Expense Objects: $56,733,078 $59,499,115 4.9% City of Atlantic Beach 1 Budget Book 2024 Page 33 11 11 11 General Fund filaiscikathesOLIITteptdrfrtinrw operating fund. It accounts for all general government, except those required to be accounted for in another fund. Summary The City of Atlantic Beach is projecting $18.7M of revenue in FY2024, which represents a 2.5% increase over the prior year. Budgeted expenditures are projected to increase by 2.5% or $449.2K to $18.7M in FY2024. $20M $15 M $10M $o FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures 9 City of Atlantic Beach 1 Budget Book 2024 Page 34 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 2024 Revenues by Source Judgements, Fines and Forfeits (0.6%) Misc Revenues (1.3%) Permits, Fees, and Special Assessments (5.9%) Other Sources (10.1%) Charges for Services (15.1%) Intergovernmental Revenue (19.5%) Taxes (47.4%) City of Atlantic Beach 1 Budget Book 2024 Page 35 20 15 c 10 5 0 Budgeted and Historical 2024 Revenues by Source �Ro ytio • Judgements, Fines and Forfeits • Permits, Fees, and Special Assessments I Charges for Services • Taxes Name Revenue Source Taxes Permits, Fees, and Special Assessments Intergovernmental Revenue Charges for Services Judgements, Fines and Forfeits Misc Revenues Other Sources oti> 4, • Misc Revenues Other Sources • Intergovernmental Revenue Grey background indicates budgeted figures. FY2021 Actuals FY2022 Actual $7,346,021 $789,254 $2,388,315 $2,749,298 $57,838 -$69,645 $1,478,098 $7,865,035 $1,097,637 $2,740,162 $2,670,940 $234,136 -$106,621 $2,364,997 FY2023 Budgeted $8,510,521 $925,700 $2,716,369 $2,696,196 $51,375 $234,525 $3,112,751 FY2024 Budgeted $8,865,081 $1,105,626 $3,653,294 $2,824,773 $111,375 $244,050 $1,892,434 Total Revenue Source: $14,739,179 $16,866,286 $18,247,437 $18,696,633 City of Atlantic Beach 1 Budget Book 2024 Page 36 20 15 5 0 Expenditures by Function Budgeted Expenditures by Function Human Services (0.7%) Other Uses (1.4%) Culture and Recreation (9.6%) Transportation (14.3%) y�0 General Government (29.2%) Public Safety (44.8%) Budgeted and Historical Expenditures by Function ,Ng 417 ytio • Human Services • Other Uses • General Government • Public Safety City of Atlantic Beach 1 Budget Book 2024 Ory Jti • Culture and Recreation • Transportation Grey background indicates budgeted figures. 41, Page 37 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures General Government $4,201,322 $4,572,284 $5,178,899 $5,467,764 5.6% Public Safety $6,966,843 $7,077,583 $8,332,254 $8,372,285 0.5% Transportation $1,650,853 $1,947,481 $2,437,916 $2,665,330 9.3% Human Services $112,451 $116,866 $115,967 $128,442 10.8% Culture and Recreation $1,097,864 $1,577,291 $2,081,151 $1,802,961 -13.4% Other Uses $0 $0 $101,250 $259,850 156.6% Total Expenditures: $14,029,334 $15,291,505 $18,247,437 $18,696,633 2.5% Expenditures by Expense Type Budgeted Expenditures by Expense Type Grants and Aids (0.5%) Other Uses (1.4%) Capital Outlay (7.9%) Operating Expenses (34.9%) Personnel Services (55.3%) City of Atlantic Beach 1 Budget Book 2024 Page 38 20 15 22 10 2 5 0 Budgeted and Historical Expenditures by Expense Type 4�0 • Debt Service �ry0 oO 4O 4 • Grants and Aids • Other Uses • Operating Expenses • Personnel Services 41, Grey background indicates budgeted figures. „20 0 Capital Outlay 41, Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $9,084,052 $9,472,621 $10,480,901 $10,334,868 -1.4% Operating Expenses $4,362,398 $5,011,477 $6,361,464 $6,524,515 2.6% Capital Outlay $523,464 $751,127 $1,210,822 $1,484,400 22.6% Grants and Aids $59,420 $56,280 $93,000 $93,000 0% Other Uses $0 $101,250 $259,850 156.6% Total Expense Objects: $14,029,334 $15,291,505 $18,247,437 $18,696,633 2.5% lit' City of Atlantic Beach 1 Budget Book 2024 Page 39 Fund Balance This is the fund balance history and projections. The City 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 compliance with the policy. It is projected that at goal wdrpffbduruglrbatance will be at the 41.5% level. $15 M $12.5M $loM $7.5M $5M $2.5M $o Projections FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Nonspendable • Assigned • Unassigned The projected fund balance for FY2024 increases slightly from the projected end fund balance for FY2023 as, historically, not all budgeted expenditures have been spent. FY2020 FY2021 FY2022 FY2023 FY2024 % Change Fund Balance — Unassigned $2,923,600 $3,805,291 $4,156,767 $5,984,947 $7,103,528 18.7% Assigned $3,700,716 $4,068,880 $5,515,325 $5,515,325 $5,515,325 0% Nonspendable $383,102 $77,297 $91,906 $91,906 $91,906 0% Total Fund Balance: $7,007,418 $7,951,468 $9,763,998 $11,592,178 $12,710,759 9.6% City of Atlantic Beach 1 Budget Book 2024 Page 40 Special Revenue Funds Summary The City of Atlantic Beach is projecting $3.73M of revenue in FY2024, which represents a 53% decrease over the prior year. Budgeted expenditures are projected to decrease by 53% or $4.22M to $3.73M in FY2024. $15 M $12.5M $loM $7.5M $5m $2.5M $o 11 11 11 11 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Revenue by Fund 2024 Revenue by Fund Radio Communication Fund (0.03%) Court Cost Training Fund (0.7%) Tree Replacement Fund (2.3%) Pay For Parking Rev Fund (3%) Convention Dev Tax Fund (3.3%) Comm Dev Block Grant Fund (8.5%) Local Option Gas Tax Fund (20.3%) Better Jax 1/2 Ct Sale Tx (23.1%) City of Atlantic Beach 1 Budget Book 2024 Page 41 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures American Rescue Plan Act (38.8%) N C 12.5 10 7.5 5 2.5 0 Budgeted and Historical 2024 Revenue by Fund AV v • Radio Communication Fund • Pay For Parking Rev Fund — Local Option Gas Tax Fund • Court Cost Training Fund • Convention Dev Tax Fund • Better Jax 1/2 Ct Sale Tx Grey background indicates budgeted figures. • Tree Replacement Fund • Comm Dev Block Grant Fund • American Rescue Plan Act Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Comm Dev Block Grant Fund $0 $274,675 $289,450 $318,900 10.2% Tree Replacement Fund $40,891 $101,823 $30,000 $85,000 183.3% Pay For Parking Rev Fund $66,595 $110,305 $60,000 $110,338 83.9% Convention Dev Tax Fund $157,920 $191,207 $120,293 $122,364 1.7% Local Option Gas Tax Fund $463,564 $693,305 $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx $1,035,481 $1258,538 $2,287,068 $862,650 -62.3% Court Cost Training Fund $3,788 $5,745 $25,000 $25,000 0% Radio Communication Fund $21,425 $23,319 $7,717 $1,000 -87% American Rescue Plan Act $0 $8,947,843 $4,318,921 $1,449,148 -66.4% Total: $1,789,664 $11,606,760 $7,950,705 $3,734,001 -53% City of Atlantic Beach 1 Budget Book 2024 Page 42 O 3 Revenues by Source Projected 2024 Revenues by Source Judgements, Fines and Forfeits (0.3%) Misc Revenues (0.5%) Charges for Services (3%) Permits, Fees, and Special Assessments (2.3%) Intergovernmental Revenue (5%) 12.5 10 7.5 5 2.5 0 Other Sources (30.5%) Ncb Taxes (58.4%) Budgeted and Historical 2024 Revenues by Source • Judgements, Fines and Forfeits • Permits, Fees, and Special Assessments Intergovernmental Revenue • Taxes • Misc Revenues • Charges for Services • Other Sources Grey background indicates budgeted figures. J Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Revenue Source City of Atlantic Beach 1 Budget Book 2024 Page 43 Name Taxes Permits, Fees, and Special Assessments FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $1,661,575 $2,126207 $2,978,480 $2,180,794 -26.8% $101,823 $84,080 N/A Intergovernmental Revenue $0 $9,005,850 $188,200 $188,200 0% Charges for Services $66,595 $110,305 $60,000 $110,338 83.9% Judgements, Fines and Forfeits $25,444 $33,387 $10,147 $13,000 28.1% Misc Revenues $36,050 $12,522 $29,036 $19,466 -33% Other Sources $0 $216,667 $4,684,842 $1,138,123 -75.7% Total Revenue Source: $1,789,664 $11,606,760 $7,950,705 $3,734,001 -53% Expenditures by Fund 2024 Expenditures by Fund Radio Communication Fund (0.03%) Court Cost Training Fund (0.7%) Tree Replacement Fund (2.3%) Pay For Parking Rev Fund (3%) Convention Dev Tax Fund (3.3%) Comm Dev Block Grant Fund (8.5%) Local Option Gas Tax Fund (20.3%) Better Jax 1/2 Ct Sale Tx (23.1%) American Rescue Plan Act (38.8%) City of Atlantic Beach 1 Budget Book 2024 Page 44 0 10 8 6 4 2 0 Budgeted and Historical 2024 Expenditures by Fund _oNR) 417. 01'o • Radio Communication Fund • Pay For Parking Rev Fund • Local Option Gas Tax Fund 2's �O • Court Cost Training Fund • Convention Dev Tax Fund • Better Jax 1/2 Ct Sale Tx -0ol• -0ol• Grey background indicates budgeted figures. r Tree Replacement Fund 1 Comm Dev Block Grant Fund 1 American Rescue Plan Act Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Comm Dev Block Grant Fund $16,667 $58,008 $289,450 $318,900 10.2% Tree Replacement Fund $2,550 $14,405 $30,000 $85,000 183.3% Pay For Parking Rev Fund $0 $0 $60,000 $110,338 83.9% Convention Dev Tax Fund $120,884 $307,768 $120,293 $122,364 1.7% Local Option Gas Tax Fund $537,844 $691,741 $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx $1,090,933 $1,992,985 $2,287,068 $862,650 -62.3% Court Cost Training Fund $17,244 $25,979 $25,000 $25,000 0% Radio Communication Fund $0 $7,717 $1,000 -87% American Rescue Plan Act $4,619,415 $4,318,921 $1,449,148 -66.4% Total: $1,786,123 $7,710,302 $7,950,705 $3,734,001 -53% 41) City of Atlantic Beach 1 Budget Book 2024 Page 45 C O 10 8 6 4 2 0 Expenditures by Function Budgeted Expenditures by Function Culture and Recreation (0.5%) Public Safety (0.7%) General Government (2.3%) Transportation (5%) Other Uses (91.5%) Budgeted and Historical Expenditures by Function �ry0 y�o �Ro F AY' Culture and Recreation • Public Safety General Government 1 Transportation 1 Other Uses Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 46 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures General Government $303,709 $207,393 $30,000 $85,000 183.3% Public Safety $17,244 $25,979 $32,717 $26,000 -20.5% Transportation $145,436 $402,588 $389,450 $188,200 -51.7% Culture and Recreation $104,338 $66,607 $723,000 $20,000 -97.2% Other Uses $1,215,395 $7,007,734 $6,775,538 $3,414,801 -49.6% Total Expenditures: $1,786,123 $7,710,302 $7,950,705 $3,734,001 -53% Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (3.2%) Operating Expenses (5.3%) Other Uses (91.5%) City of Atlantic Beach 1 Budget Book 2024 Page 47 0 0 a 10 8 6 4 2 0 Budgeted and Historical Expenditures by Expense Type do 4ti0 tiN 4ti0 otiti ti0 F4 • Grants and Aids Capital Outlay • Operating Expenses • Other Uses Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Operating Expenses $310,964 $56,149 $149,667 $197,950 32.3% Capital Outlay $209,773 $646,418 $1,025,500 $121,250 -88.2% Grants and Aids $49,990 $0 $0 $0 0% Other Uses $1,215,395 $7,007,734 $6775,538 $3,414,801 -49.6% Total Expense Objects: $1,786,123 $7,710,302 $7,950,705 $3,734,001 -53% lit' City of Atlantic Beach 1 Budget Book 2024 Page 48 Enterprise Funds Summary The City of Atlantic Beach is projecting $27.47M of revenue in FY2024, which represents a 19% increase over the prior year. Budgeted expenditures are projected to increase by19%or $4.38M to $27.47M in FY2024. $30M $20M $10M $o 1 11111111 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Revenue by Fund 2024 Revenue by Fund Enterprise Funds (100%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 49 30 25 20 c 0 15 10 5 0 Name Budgeted and Historical 2024 Revenue by Fund 419 ��00 Fyryoryo y1O'� Fy15, ryory3 419 • Enterprise Funds Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Enterprise Funds Water Fund $4,653,103 $4,767,259 $6,856,544 $8,780,291 28.1% Sewer Fund $6,691,045 $7,672,089 $8,043,671 $9,631,649 19.7% Water -System Dev-Sdc-Fees $48,417 $217,172 $150,000 $100,000 -33.3% Sewer -System Dev-Sdc-Fees $124,230 $702,518 $300,000 $200,000 -33.3% Sanitation Fund $1,996,509 $2,015,477 $2,373,309 $2,547,302 7.3% Building Code Enforcement $474,884 $580,894 $683,549 $720,609 5.4% Fund Storm Water Drainage Fund $1,318,057 $1,382,448 $4,681,545 $5,489,097 17.2% Total Enterprise Funds: $15,306,245 $17,337,857 $23,088,618 $27,468,948 19% City of Atlantic Beach 1 Budget Book 2024 Page 50 ur c 30 25 20 15 10 5 0 Revenues by Source Projected 2024 Revenues by Source Misc Revenues (0.9%) Permits, Fees, and Special Assessments (3.1 %) Intergovernmental Revenue (10%) Other Sources (38.3%) Charges for Services (47.7%) Budgeted and Historical 2024 Revenues by Source Fyryo\9 FJryo�o F�ror'' Fy�oryry FJ�o�� F��o�� • Misc Revenues • Intergovernmental Revenue • Charges for Services • Permits, Fees, and Special Assessments • Other Sources Grey background indicates budgeted figures. Name FY2O21 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Revenue Source City of Atlantic Beach 1 Budget Book 2024 Page 51 Name Permits, Fees, and Special Assessments FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $713,041 $1,473,627 $1,032,773 $854,773 -17.2% Intergovernmental Revenue $134,447 -$55,548 $2,721,662 $2,733,431 0.4% Charges for Services $12,654,497 $13,617,863 $12,901,650 $13,109,507 1.6% Misc Revenues $19,260 -$381,518 $202,181 $258,482 27.8% Other Sources $1,785,000 $2,683,432 $6,230,352 $10,512,755 68.7% Total Revenue Source: $15,306,245 $17,337,857 $23,088,618 $27,468,948 19% Expenditures by Function Budgeted Expenditures by Function Other Nonoperating (0.6%) Public Safety (2.6%) Other Uses (7.4%) Physical Environment (89.4%) City of Atlantic Beach 1 Budget Book 2024 Page 52 30 25 20 c 0 15 10 5 0 Budgeted and Historical Expenditures by Function 9 yryog, Fyrg> Fyryo�ry F•Aryoryo • Other Nonoperating Public Safety • Other Uses • Physical Environment Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures Public Safety $561,097 $589,654 $683,549 $720,609 5.4% Physical Environment $11,615,126 $14,017,049 $20,220,168 $24,552,378 21.4% Other Uses $3268,020 $2,189,356 $1,993,495 $2,043,495 2.5% Other Nonoperating -$117,014 -$2,728,905 $191,406 $152,466 -20.3% Total Expenditures: $15,327,229 $14,067,155 $23,088,618 $27,468,948 19% 41) City of Atlantic Beach 1 Budget Book 2024 Page 53 30 25 20 5 0 5 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service (7.2%) Other Uses (7.4%) Personnel Services (12.3%) Operating Expenses (33%) Capital Outlay (40.1%) Budgeted and Historical Expenditures by Expense Type 419 Fy�o� F�q59> 41, co' ory9 • Debt Service • Other Uses I_ Personnel Services • Operating Expenses • Capital Outlay Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 54 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $2,574,576 $3,021,051 $3,199,138 $3,380,097 5.7% Operating Expenses $8,130,391 $8,409,714 $7,374,282 $9,060,261 22.9% Capital Outlay $72,345 -$1,518,953 $8,553,297 $11,017,630 28.8% Debt Service $1,284,662 $1,968,797 $1,968,406 $1,967,466 0% Other Uses $3,265254 $2,186,546 $1,993,495 $2,043,495 2.5% Total Expense Objects: $15,327,229 $14,067,155 $23,088,618 $27,468,948 19% City of Atlantic Beach 1 Budget Book 2024 Page 55 11 11 Comm Dev Block Grant Fund Purpose: To provide funding for eligible Community Development Block Grant (CDBG) projects and activities that serve low and moderate -income persons and neighborhoods within that area of the City designated as the CDBG Project Area. Key Objectives: Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project Area, with a focus on provision of sidewalks, parks and other neighborhood improvements that improve the physical character of neighborhoods and the quality of life within the overall CDBG project area. Summary The City of Atlantic Beach is projecting $318.9K of revenue in FY2024, which represents a 10.2% increase over the prior year. Budgeted expenditures are projected to increase by 10.2% or $29.45K to $318.9K in FY2024. $500K $400K $300K $200K $100K so 11 1 11 11 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 56 C O 0.35 0.3 0.25 0.2 0.15 0.1 0.05 0 Other Sources (41%) Revenues by Source Projected 2024 Revenues by Source Intergovernmental Revenue (59%) Budgeted and Historical 2024 Revenues by Source Other Sources • Intergovernmental Revenue Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted Revenue Source Intergovernmental Revenue $58,008 $188,200 $188,200 City of Atlantic Beach 1 Budget Book 2024 Page 57 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted Other Sources $0 $216,667 $101,250 $130,700 Total Revenue Source: $O $274,675 $289,450 $318,900 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (27.3%) Capital Outlay (31.7%) Other Uses (41%) 41) City of Atlantic Beach 1 Budget Book 2024 Page 58 4 C 4 1 N c O 0.35 0.3 0.25 0.2 0.15 0.1 0.05 0 Budgeted and Historical Expenditures by Expense Type 41, `CyryOry`L 6,0) Operating Expenses • Capital Outlay • Other Uses Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Operating Expenses $0 $86,950 $86,950 0% Capital Outlay $0 $0 $202,500 $101,250 -50% Other Uses $16,667 $58,008 $0 $130,700 N/A Total Expense Objects: $16,667 $58,008 $289,450 $318,900 10.2% OS City of Atlantic Beach 1 Budget Book 2024 Page 59 11 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 $110.34K of revenue in FY2024, which represents a 83.9% increase over the prior year. Budgeted expenditures are projected to increase by 83.9% or $50.34K to $110.34K in FY2024. $125K $100K $75K $50K $25K $0 FY2020 FY2021 FY2022 11 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures 9 City of Atlantic Beach 1 Budget Book 2024 Page 60 Tree Replacement 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 $85K of revenue in FY2024, which represents a 183.3% increase over the prior year. Budgeted expenditures are projected to increase by 183.3% or $55K to $85K in FY2024. $125K $100K $75K $5oK $25K ' $0 1 1 11 II 11 11 II FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 61 Wirr Convention Dev Tax Fund This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums. In addition to the uses described above, the City of Atlantic Beach, through Resolution 91-5, has authorized these funds to be used to acquire and develop fresiie it rtisirhiktgyan3 hstations, and/ or athletic tourism in the beaches communities is also an approved use of these funds. Summary The City of Atlantic Beach is projecting $122.36K of revenue in FY2024, which represents a 1.7% increase over the prior year. Budgeted expenditures are projected to increase by 1.7% or $2.07K to $122.36K in FY2024. $600K $400K $200K so 11 11 11 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures ei City of Atlantic Beach 1 Budget Book 2024 Page 62 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, ti-afigineering, 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 $759.6K of revenue in FY2024, which represents a 6.5% decrease over the prior year. Budgeted expenditures are projected to decrease by 6.5% or $52.66K to $759.6K in FY2024. $11A $750K $S00K $250K $o il Ililil 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 63 0.8 0.6 c O 0.4 0.2 0 Revenues by Source Projected 2024 Revenues by Source Misc Revenues (2.1%) Taxes (97.9%) Budgeted and Historical 2024 Revenues by Source Fy�o\R' �ryo^°3 Fyro� F 4 -k �ryo�� ‹-kv • Misc Revenues • Taxes Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source City of Atlantic Beach 1 Budget Book 2024 Page 64 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Taxes $463,472 $699,191 $796,394 $743,739 -6.6% Misc Revenues $92 -$5,885 $15,862 $15,862 0% Total Revenue Source: $463,564 $693,305 $812,256 $759,601 -6.5% Expenditures by Expense Type Budgeted Expenditures by Expense Type Other Uses (100%) 41) City of Atlantic Beach 1 Budget Book 2024 Page 65 N c O 0.8 0.6 0.4 0.2 0 Budgeted and Historical Expenditures by Expense Type 2 3 a ey�o ey�o �ryo0 41, 41, Jryoti <-kryoti • Operating Expenses Capital Outlay • Other Uses Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Capital Outlay $199,998 $0 $0 0% Other Uses $537,844 $491,743 $812,256 $759,601 -6.5% Total Expense Objects: $537,844 $691,741 $812,256 $759,601 -6.5% City of Atlantic Beach 1 Budget Book 2024 Page 66 Better fax 1/2CtSale 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 $862.65K of revenue in FY2024, which represents a 62.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 62.3% or $1.42M to $862.65K in FY2024. $3M $2M $1 M $o II 11111111 11 1111 II FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures le City of Atlantic Beach 1 Budget Book 2024 Page 67 y c O 2.5 2 1.5 1 0.5 0 Revenues by Source Projected 2024 Revenues by Source Misc Revenues (1.3%) Taxes (149.2%) Budgeted and Historical 2024 Revenues by Source srt,O F ORS Other Sources • Misc Revenues • Taxes Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source City of Atlantic Beach 1 Budget Book 2024 Page 68 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Taxes $1,039,813 $1,235,794 $2,032,086 $1,287,055 -36.7% Misc Revenues -$4,332 $22,744 $11,471 $11,471 0% Other Sources $243,511 -$435,876 -279% Total Revenue Source: $1,035,481 $1,258,538 $2,287,068 $862,650 -62.3% Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (2.3%) Other Uses (97.7%) 41) City of Atlantic Beach 1 Budget Book 2024 Page 69 N c O Name 2.5 2 1.5 0.5 0 Budgeted and Historical Expenditures by Expense Type do � _r(1, Q ti° y� Qo O!ry ti3 Operating Expenses • Grants and Aids • Capital Outlay • Other Uses Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Operating Expenses OTHER CONTRACTUAL SERVICE $251,169 $9,300 $0 $0 0% PRINTING & PUBLISHING $6,465 $0 N/A OTHER CONTRACTUAL SERVS. $40,001 $0 $0 $0 0% Total Operating Expenses: $291,170 $15,765 $0 $0 0% Capital Outlay LAND $177,223 $0 $0 0% INFRASTRUCTURE $105,435 $181,590 $100,000 $0 -100% Mayport Rd Flyover Mural $0 $O $50,000 $0 -100% ROW Parking Pads w/Turf Blck $0 $0 $50,000 $0 -700% MOTOR VEHICLES $21,000 $0 $0 0% BUILDING $0 $20,000 $0 -100% Johansen Park -Public Art $0 $0 $20,000 $0 -700% INFRASTRUCTURE $104,338 $66,607 $610,000 $10,000 -98.4% Uniform Signage at Beach Acceses $0 $0 $25,000 $0 -100% Landscaping Improvements (Various) $0 $0 $25,000 $0 -700% Jordan Pk -Entrance Enh $0 $0 $75,000 $0 -700% 41) City of Atlantic Beach 1 Budget Book 2024 Page 70 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Russell Pk-Repurp Racquetball Ct $0 $O $75,000 $0 -100% Russell Pk-Refurb Skate Pk $0 $0 $25,000 $0 -100% Rehab Restrooms-Tideview $0 $O $15,000 $0 -700% Adele Grage - Outside Rehab $0 $O $0 $70,000 N/A Howell Park Turtle Bridge Replacement $0 $0 $30,000 $0 -100% Dutton Island Overlook Dock Repairs $0 $O $20,000 $0 -700% Dutton Island Fishing Pier Structural Repair $0 $0 $80,000 $0 -100% Dutton Island Bridge Replacement $0 $0 $300,000 $0 -700% MACHINERY& EQUIPMENT $0 $93,000 $10,000 -89.2% Donner Pk -Shade Struct PB Ct $0 $O $20,000 $0 -100% Misc-Bottle Station, Landscaping $0 $0 $73000 $10,000 -231% Bleachers w/Canopy-Donner Pickle Ball $0 $0 $60,000 $0 -100% Total Capital Outlay: $209,773 $446,420 $823,000 $20,000 -97.6% Grants and Aids BUSINESS GRANT PROGRAM $49,990 $0 $0 $0 0% Total Grants and Aids: $49,990 $O $0 $O O% Other Uses FUND 001 -GENERAL FUND $0 $179,000 N/A FUND 300 -CAPITAL PROJECTS $255,000 $1,045,800 $1,000,000 $335,000 -66.5% Sideways Throughout City as Needed $0 $O $0 $125,000 N/A N. Fishing Pier Rehab - Deck & Railing $0 $O $0 $200,000 N/A Replacement Walkway Restoration at Tideviews Parks $0 $O $0 $10,000 N/A FUND 110-C DG B $78,350 N/A FUND 470 -STORM WATER FUND $285,000 $285,000 $414,068 $250,300 -39.6% Stanley Rd Enlarge Existing Storm Sewer $0 $0 $0 $10,300 N/A New garage to replace barn - 45 ft. x 80 $0 $O $0 $240,000 N/A ft. (4 Door) COMMUNITY REDEVELOPMENT $200,000 $50,000 $0 -100% Total Other Uses: $540,000 $1,530,800 $1,464,068 $842,650 -42.4% Total Expense Objects: $1,090,933 $1,992,985 $2,287,068 $862,650 -62.3% 41) City of Atlantic Beach 1 Budget Book 2024 Page 71 OIP Court Cost Training Fund Summary The City of Atlantic Beach is projecting $25K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $25K in FY2024. $30K $25K $20K $15 K $10 K $5K $0 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 72 Radio Communication Fund Summary The City of Atlantic Beach is projecting $1K of revenue in FY2024, which represents a 87% decrease over the prior year. Budgeted expenditures are projected to decrease by 87% or $6.72K to $1K in FY2024. $60K $50K $40K $30K $20K $10 K $o 11 11 II II FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 73 Debt Service Fund Summary The City of Atlantic Beach is projecting $122.36K of revenue in FY2024, which represents a 1.7% increase over the prior year. Budgeted expenditures are projected to increase by 1.7% or $2.07K to $122.36K in FY2024. $1.5M $1 M $500K $o 11 11 11 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Expenditures by Function Budgeted Expenditures by Function General Government (100%) • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 74 0.15 0.125 0.1 c 0 0.075 0.05 0.025 0 • Budgeted and Historical Expenditures by Function F�ryo�� F1�o F1�o�o 411o�^ F1�o�� Fy�ory� • Culture and Recreation Other Nonoperating • General Government Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2O24 Budgeted FY2O23 Budgeted vs. FY2O24 Budgeted (% Change) Expenditures General Government Debt Service 2018 BB&T DEBT $75,000 $80,000 $80,000 $85,000 6.3% 2018 BB&T DEBT $45,884 $43,133 $40,293 $37,364 -7.3% Total Debt Service: $120,884 $123,133 $120,293 $122,364 1.7% Total General Government: $120,884 $123,133 $120,293 $122,364 1.7% Total Expenditures: $120,884 $123,133 $120,293 $122,364 1.7% City of Atlantic Beach 1 Budget Book 2024 Page 75 11 11 Capital Projects Fund Governmental Capital Projects Fund Purpose: • To build up cash reserve balances for future capital expenditures, including major purchases of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds • To account for the spending of capital expenditure reserves, which include items that are not recurring or that will take more than one year to complete • To account for the costs of projects in a separate fund from the associated activity, in order to separate the capital outlay expenditure from the operating budget • Eeltyatidgnelted taluxapatalbpcbjects Summary The City of Atlantic Beach is projecting $6.13M of revenue in FY2024, which represents a 63.6% increase over the prior year. Budgeted expenditures are projected to increase by 63.6% or $2.38M to $6.13M in FY2024. $8M $6M $4M $2N1 $o 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 76 7 6 5 4 N C O 3 2 0 • Name Revenue Source Revenues by Source Projected 2024 Revenues by Source Misc Revenues (1.4%) Other Sources (98.6%) Budgeted and Historical 2024 Revenues by Source 41, tiN • Misc Revenues • Other Sources Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) City of Atlantic Beach 1 Budget Book 2024 Page 77 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Misc Revenues INTEREST EARNINGS-ALLOCAT -$12,394 -$209,706 $83,245 $83,245 0% Total Misc Revenues: -$12,394 -$209,706 $83,245 $83,245 O% Other Sources FUND 001 -GENERAL FUND $0 $50,000 $185,500 271% FRDAP Grant - Splash Pad $0 $0 $0 $185,500 N/A FUND CDBG GRANT FUND $16,667 $58,008 $0 $130,700 N/A Donner Park Splash Pad $0 $0 $0 $39,500 N/A Levy Rd Multiuse Path $0 $0 $0 $97,200 N/A FUND 131 -HALF CENT TAX $255,000 $1,045,800 $1,000,000 $335,000 -66.5% Sidewalks Throughout City as Needed $0 $0 $0 $725,000 N/A N. Fishing Pier Rehab - Deck & Rail $0 $0 $0 $200,000 N/A Replacement Walkway Restoration at Tideways Parks $0 $0 $0 $70,000 N/A FU ND 120 CONV. DEV. TAX $184,635 $0 $0 0% FUND 130 -LOCAL OPT GAS TX $325,000 $325,000 $488,000 $350,000 -28.3% Transfer from Fund 730 for Mill/Pay $0 $0 $488,000 $350,000 -28.3% FROM FUND 170 $1,196,224 $500,000 $1,449,147 189.8% Purchase of Dora Drive $0 $0 $0 $1,100,000 N/A New EPP System $0 $0 $0 $349,747 N/A FROM FUND400 $149,051 $0 $275,000 N/A PW Building Rehab $0 $0 $0 $275,000 N/A FROM FUND410 $100,000 $387,000 $0 $275,000 N/A PW Building $0 $0 $0 $275,000 N/A FROM FUND 470 $400,000 $477,000 $350,000 $0 -100% APPROPRIATED FUND BALANCE $1,272,566 $3,042,908 139.1% Total Other Sources: $1,096,667 $3,822,718 $3,660,566 $6,043,255 65.1% Total Revenue Source: $1,084,273 $3,613,012 $3,743,811 $6,126,500 63.6% City of Atlantic Beach 1 Budget Book 2024 Page 78 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (10.2%) Capital Outlay (89.8%) Budgeted and Historical Expenditures by Expense Type 7 6 5 4 N C O 3 2 0 ■ $ Ory FJ`L Other Uses • Operating Expenses • Capital Outlay Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 79 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Operating Expenses OTHER CONTRACTUAL SERVICE $0 $0 $625,000 N/A New ERP System $0 $O $0 $625,000 N/A PROFESSIONAL SERVICES $16,914 $47,000 $O -100% Carryover Bathroom Repair $0 $O $47,000 $O -700% Total Operating Expenses: $O $16,914 $47,000 $625,000 1,229.8% Capital Outlay MACHINERY&EQUIPMENT $8,677 $42,476 $0 $0 0% BUILDINGS $19,000 $60,000 $950,000 $1,500,000 57.9% Public Works Building $0 $O $950,000 $7,500,000 57.9% INFRASTRUCTURE $12,574 $889,560 $80,000 $0 -100% Critical Public Facilities $0 $O $80,000 $O -700% INFRASTRUCTURE $304,799 $1,570,000 $2,185,000 39.2% Sturdivant-Seminole to EC Path $0 $O $80,000 $O -700% Ahern St. Sidewalk $0 $O $350,000 $O -700% Levy Rd Sidewalk $0 $O $265,000 $O -700% Re -Deck Ahern St. Beach Walkover $0 $O $100,000 $O -700% Selva Marina Multiuse Path $0 $O $250,000 $O -700% N. Fishing Pier Rehab - Deck & Rail $0 $O $0 $200,000 N/A Replacement New Decking & Handrail Sunset Pier $0 $O $0 $200,000 N/A Tideviews Park Walkway Restoration $0 $O $0 $70,000 N/A Purchase of Dora Drive $0 $O $0 $7,700,000 N/A Milling & Paving $0 $O $400,000 $550,000 37.5% Sidewalks -throughout City as needed $0 $O $725,000 $725,000 O% INFRASTRUCTURE $248,328 $1,096,811 $1,816,500 65.6% 76th St Beach Walkover $0 $O $600,000 $600,000 O% George St. Parking Improvements and $0 $O $27Z238 $607,500 779.7% Splash Pad Levy Rd Multiuse Path $0 $O $279,573 $609,000 177.4% Total Capital Outlay: $40,252 $1,545,163 $3,696,811 $5,501,500 48.8% Other Uses FUND 110-CDBG $216,667 $0 N/A Total Other Uses: $216,667 $0 $O 0% $40,252 $1,778,744 $3,743,811 $6,126,500 63.6% Total Expense Objects: City of Atlantic Beach 1 Budget Book 2024 Page 80 11 Water Fund Summary The City of Atlantic Beach is projecting $8.78M of revenue in FY2024, which represents a 28.1% increase over the prior year. Budgeted expenditures are projected to increase by 28.1% or $1.92M to $8.78M in FY2024. $10M $7.5M $5M $2.5M11 11 11 $0 FY2018 FY2019 Charges for Services (45.3%) 11 11 FY2020 FY2021 FY2022 FY2023 FY2024 Revenues by Source Projected 2024 Revenues by Source Misc Revenues (1.6%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures Other Sources (53.1 %) City of Atlantic Beach 1 Budget Book 2024 Page 81 0 0 a 10 8 6 4 2 0 Budgeted and Historical 2024 Revenues by Source Fyryo�O 9 ��otio F41211' «46'1' Misc Revenues • Charges for Services • Other Sources Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Charges for Services $3,711,757 $4,160793 $3,854,594 $3,979,028 3.2% Misc Revenues $41,346 -$221,520 $143,000 $143,000 0% Other Sources $900,000 $827,987 $2,858,950 $4,658,263 62.9% Total Revenue Source: $4,653,103 $4,767,259 $6,856,544 $8,780,291 28.1% 41) City of Atlantic Beach 1 Budget Book 2024 Page 82 10 8 6 C O 4 2 0 Expenditures by Function Budgeted Expenditures by Function Other Nonoperating (0.4%) Other Uses (7.1%) Physical Environment (92.5%) Budgeted and Historical Expenditures by Function 419 419 419 ArP Other Nonoperating • Other Uses • Physical Environment Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 83 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures Physical Environment $3,115,970 $3,805,353 $6,465,375 $8,125,802 25.7% Other Uses $391,373 $494,527 $345,476 $620,476 79.6% Other Nonoperating -$441,721 -$971,629 $45,693 $34,013 -25.6% Total Expenditures: $3,065,623 $3,328,251 $6,856,544 $8,780,291 28.1% Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service (6.3%) Other Uses (7.1%) Personnel Services (10.8%) Operating Expenses (21.7%) Capital Outlay (54.1%) 41) City of Atlantic Beach 1 Budget Book 2024 Page 84 10 8 6 c 0 4 2 0 -2 Budgeted and Historical Expenditures by Expense Type • Debt Service • Other Uses — Personnel Services • Operating Expenses • Capital Outlay Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $518,664 $882,996 $874,302 $947,567 8.4% Operating Expenses $2,005,709 $1,849,396 $1,654,923 $1,909,385 15.4% Capital Outlay -$437,872 -$451,738 $3,428,650 $4,749,850 38.5% Debt Service $587,749 $553,071 $553,193 $553,013 0% Other Uses $391,373 $494,527 $345,476 $620,476 79.6% Total Expense Objects: $3,065,623 $3,328,251 $6,856,544 $8,780,291 28.1% City of Atlantic Beach 1 Budget Book 2024 Page 85 Sewer Fund Summary The City of Atlantic Beach is projecting $9.63M of revenue in FY2024, which represents a 19.7% increase over the prior year. Budgeted expenditures are projected to increase by 19.7% or $1.59M to $9.63M in FY2024. $12.5m $10M $7.5M $5M $2.5M $o 11111111 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Other Sources (36.2%) Revenues by Source Projected 2024 Revenues by Source Misc Revenues (1%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures Charges for Services (62.7%) City of Atlantic Beach 1 Budget Book 2024 Page 86 12 10 8 c 6 4 2 0 Budgeted and Historical 2024 Revenues by Source �yryo�o F�ryory� Fyryo�ry Intergovernmental Revenue Misc Revenues • Other Sources Charges for Services Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Intergovernmental Revenue $41,025 $0 $0 0% Charges for Services $6,113,620 $6,473,621 $5,853,070 $6,041,014 3.2% Misc Revenues -$22,576 -$158,821 $50,000 $100,000 100% Other Sources $600,000 $1,316,264 $2,140,601 $3,490,635 63.1% Total Revenue Source: $6,691,045 $7,672,089 $8,043,671 $9,631,649 19.7% 41) City of Atlantic Beach 1 Budget Book 2024 Page 87 12 10 8 c0 C 0 6 4 2 0 AT- Expenditures by Function Budgeted Expenditures by Function Other Nonoperating (1.1%) Other Uses (7.9%) Physical Environment (91%) Budgeted and Historical Expenditures by Function 1R�N9 1L�ryo l`59> �L��ry lLryb 1b�'� F F F F F F Other Nonoperating • Other Uses • Physical Environment Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 88 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures Physical Environment $5,248,218 $6,549,097 $7,424,184 $8,760,348 18% Other Uses $634,297 $876,840 $488,435 $763,435 56.3% Other Nonoperating $201,075 -$1,569,949 $131,052 $107,866 -17.7% Total Expenditures: $6,083,591 $5,855,988 $8,043,671 $9,631,649 19.7% Expenditures by Expense Type Budgeted Expenditures by Expense Type Other Uses (7.9%) Debt Service (12.7%) \ Personnel Services (15.4%) Capital Outlay (24.4%) Operating Expenses (39.5%) OS City of Atlantic Beach 1 Budget Book 2024 Page 89 12 10 8 c 6 4 2 L 0 Budgeted and Historical Expenditures by Expense Type og A`P ��00 41, F1ryo�� Fyryo�ry ryory3 Fsk�ory� • Other Uses • Debt Service Personnel Services • Capital Outlay • Operating Expenses Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $1,258,074 $1,322,896 $1,381,424 $1,486,637 7.6% Operating Expenses $3,372,182 $3,388,211 $3,038,538 $3,804,131 25.2% Capital Outlay $159,536 -$957,232 $1,907,622 $2,350,380 23.2% Debt Service $659,502 $1,226,678 $1,227,652 $1,227,066 0% Other Uses $634,297 $875,435 $488,435 $763,435 56.3% Total Expense Objects: $6,083,591 $5,855,988 $8,043,671 $9,631,649 19.7% City of Atlantic Beach 1 Budget Book 2024 Page 90 Water -System Dev-Sdc-Fees Summary The City of Atlantic Beach is projecting $100K of revenue in FY2024, which represents a 33.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 33.3% or $50K to $100K in FY2024. $11m $750K $500K $250K 1 • $0 . H 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 91 Sewer -System Dev-Sdc-Fees Summary The City of Atlantic Beach is projecting $200K of revenue in FY2024, which represents a 33.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 33.3% or $100K to $200K in FY2024. $800K $800K $400K $200K 1 I ll $0 II II II FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures City of Atlantic Beach 1 Budget Book 2024 Page 92 fo: Sanitation Fund Summary The City of Atlantic Beach is projecting $2.55M of revenue in FY2024, which represents a 7.3% increase over the prior year. Budgeted expenditures are projected to increase by 7.3% or $173.99K to $2.55M in FY2024. $4M $3m $2M $1 M $o 11 11 11 11 11 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Revenues by Source Projected 2024 Revenues by Source Permits, Fees, and Special Assessments (2.5%) Other Sources (12.7%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures Charges for Services (84.8%) City of Atlantic Beach 1 Budget Book 2024 Page 93 N C Name 3 2.5 2 1.5 0.5 0 Revenue Source Budgeted and Historical 2024 Revenues by Source NO 419 ry0 ti> �O • Intergovernmental Revenue • Misc Revenues • Permits, Fees, and Special Assessments • Other Sources • Charges for Services Permits, Fees, and Special Assessments Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $70,985 $68,741 $88,500 $63,500 -28.2% Intergovernmental Revenue -$96,573 $0 $0 0% Charges for Services $1,930,877 $2,053,980 $2,159,995 $2,159,995 0% Misc Revenues -$5,353 -$12,078 $0 $0 0% Other Sources $1,407 $124,814 $323,807 159.4% Total Revenue Source: $1,996,509 $2,015,477 $2,373,309 $2,547,302 7.3% City of Atlantic Beach 1 Budget Book 2024 Page 94 3 2.5 2 1 0.5 0 • • Expenditures by Function Budgeted Expenditures by Function Other Uses (14.1%) Physical Environment (85.9%) Budgeted and Historical Expenditures by Function • Public Safety • Other Uses • Physical Environment Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 95 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures Physical Environment $1,716,832 $2,027,187 $2,013,725 $2,187,718 8.6% Personnel Services -$30,200 $33,159 $69,198 $73,788 6.6% Operating Expenses $1,747,032 $1,994,028 $1,794,527 $2,113,930 17.8% Capital Outlay $0 $150,000 $0 -100% Other Uses $339,584 $339,584 $359,584 $359,584 0% Other Uses $339,584 $339584 $359,584 $359584 0% Total Expenditures: $2,056,416 $2,366,771 $2,373,309 $2,547,302 7.3% Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (2.9%) Other Uses (14.1%) Operating Expenses (83%) City of Atlantic Beach 1 Budget Book 2024 Page 96 3 2.5 2 0.5 0 Budgeted and Historical Expenditures by Expense Type 4. ti> pyo F ,0 ti' Capital Outlay Personnel Services • Other Uses • Operating Expenses Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services -$30,200 $33,159 $69,198 $73,788 6.6% Operating Expenses $1,747,032 $1,994,028 $1,794527 $2,113,930 17.8% Capital Outlay $0 $0 $150,000 $0 -100% Other Uses $339,584 $339,584 $359584 $359584 0% Total Expense Objects: $2,056,416 $2,366,771 $2,373,309 $2,547,302 7.3% 41) City of Atlantic Beach 1 Budget Book 2024 Page 97 Building Code Enforcement Fund Summary The City of Atlantic Beach is projecting $720.61K of revenue in FY2024, which represents a 5.4% increase over the prior year. Budgeted expenditures are projected to increase by 5.4% or $37.06K to $720.61K in FY2024. $800K $600K $400K $200K $o 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Other Sources (30.4%) Revenues by Source Projected 2024 Revenues by Source Misc Revenues (1%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures Permits, Fees, and Special Assessments (68.6%) City of Atlantic Beach 1 Budget Book 2024 Page 98 0.8 0.6 N c a 0.4 0.2 0 Name Budgeted and Historical 2024 Revenues by Source A' 1o ��O1ryOti ,Ory 41' J�Oti • Charges for Services Misc Revenues 1 Other Sources • Permits, Fees, and Special Assessments Revenue Source Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Permits, Fees, and Special Assessments $474,977 $473,873 Misc Revenues -$94 -$6,220 Other Sources $113,241 Total Revenue Source: $474,884 $580,894 $494,273 $494273 0% $7,482 $7,482 0% $181,794 $218,854 20.4% $683,549 $720,609 5.4% City of Atlantic Beach 1 Budget Book 2024 Page 99 Expenditures by Expense Type Operating Expenses (29.2%) 0.8 0.6 0.2 0 Budgeted Expenditures by Expense Type Capital Outlay (4.3%) Personnel Services (66.5%) Budgeted and Historical Expenditures by Expense Type �ryONg)09' 2�� ti�ryry 1O�^' Capital Outlay • Operating Expenses • Personnel Services Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 100 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $456,726 $488,475 $518,204 $479,044 -7.6% Operating Expenses $104,371 $101,179 $156,345 $210,565 34.7% Capital Outlay $0 $0 $9,000 $31,000 244.4% Total Expense Objects: $561,097 $589,654 $683,549 $720,609 5.4% City of Atlantic Beach 1 Budget Book 2024 Page 101 Storm Water Drainage Fund Summary The City of Atlantic Beach is projecting $5.49M of revenue in FY2024, which represents a 17.2% increase over the prior year. Budgeted expenditures are projected to increase by 17.2% or $807.55K to $5.49M in FY2024. $6M $4M $2M $o II II II 11 FY2018 FY2019 FY2020 FY2021 11 11 FY2022 FY2023 FY2024 Revenues by Source Projected 2024 Revenues by Source Misc Revenues (0.09%) Charges for Services (16.9%) Other Sources (33.2%) • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures Intergovernmental Revenue (49.8%) City of Atlantic Beach 1 Budget Book 2024 Page 102 6 5 4 2 0 Budgeted and Historical 2024 Revenues by Source y�o oti^ Jh Ory 1`r F1�O�p • Misc Revenues Charges for Services • Other Sources • Intergovernmental Revenue Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Intergovernmental Revenue $134,447 $0 $2,721,662 $2,733,431 0.4% Charges for Services $898,242 $929,470 $1,033,991 $929,470 -10.1% Misc Revenues $368 $28,444 $1,699 $5,000 194.3% Other Sources $285,000 $424,533 $924,193 $1,821,196 97.1% Total Revenue Source: $1,318,057 $1,382,448 $4,681,545 $5,489,097 17.2% City of Atlantic Beach 1 Budget Book 2024 Page 103 6 5 4 3 2 1 0 Expenditures by Fund 2024 Expenditures by Fund Storm Water Drainage Fund (100%) Budgeted and Historical 2024 Expenditures by Fund � � ti rttiti rya AT- AT- 41, y�o 41' • Storm Water Drainage Fund Grey background indicates budgeted figures. Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Storm Water Drainage Fund $4,681,545 $5,489,097 17.2% City of Atlantic Beach 1 Budget Book 2024 Page 104 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Total Storm Water Drainage Fund: $4,681,545 $5,489,097 17.2% Expenditures by Function Budgeted Expenditures by Function Other Nonoperating (0.2%) I Physical Environment (99.8%) City of Atlantic Beach 1 Budget Book 2024 Page 105 6 5 4 N c 0 3 2 0 Budgeted and Historical Expenditures by Function �ryoN9 �O�o F ti�> 1 Other Uses • Other Nonoperating • Physical Environment Grey background indicates budgeted figures. Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expenditures Physical Environment $1534,105 $1,635,413 $4,316,884 $5,478,510 26.9% Other Uses $402,766 $478,405 $350,000 $0 -100% Other Nonoperating $123,632 -$187,328 $14,661 $10,587 -27.8% Total Expenditures: $2,060,503 $1,926,490 $4,681,545 $5,489,097 17.2% 41) City of Atlantic Beach 1 Budget Book 2024 Page 106 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service (3.4%) Personnel Services (7.2%) Operating Expenses (18.6%) 6 5 4 (0 3 C O 2 1 0 Capital Outlay (70.8%) Budgeted and Historical Expenditures by Expense Type • Other Uses • Debt Service E. Personnel Services • Operating Expenses Capital Outlay Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 107 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $371,313 $293,525 $356,010 $393,061 10.4% Operating Expenses $901,098 $1,076,899 $729,949 $1,022,250 40% Capital Outlay $350,681 -$109,982 $3,058,025 $3,886,400 27.1% Debt Service $37,411 $189,049 $187,561 $187,387 -0.1% Other Uses $400,000 $477,000 $350,000 $0 -100% Total Expense Objects: $2,060,503 $1,926,490 $4,681,545 $5,489,097 17.2% City of Atlantic Beach 1 Budget Book 2024 Page 108 Pension Trust Fd -General Summary The City of Atlantic Beach is projecting $2.08M of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $2.08M in FY2024. $7.SM $5M $2.5M $0 $-2500000 $-5000000 lil1 1111 11 11 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures Expenditures by Expense Type Budgeted Expenditures by Expense Type Other Uses (17.1%) Operating Expenses (82.9%) City of Atlantic Beach 1 Budget Book 2024 Page 109 N c O Name 2.5 2 1.5 0.5 0 Budgeted and Historical Expenditures by Expense Type c9, 959> 1 l J Other Uses • Operating Expenses Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Operating Expenses INVESTMENT EXPENSES $101,289 $104,493 $110,000 $120,000 9.1% ADMINISTRATIVE EXPENSES $20,608 $31,997 $35,000 $35,000 0% INSURANCE $4,536 $491 $4,188 $4,188 0% PRINTING & PUBLISHING $0 $50 $50 0% BOOK,SUBSCRIP,MEMBERSHIPS $620 $750 $800 $800 0% TRAINING $0 $8,400 $8,400 0% CITY MANAGER $420 $595 $595 $595 0% FINANCE AND ACCOUNTING $2,316 $8,013 $8,013 $8,013 0% HUMAN RESOURCES $2,784 $3,365 $3,365 $3,365 0% SERVICE RETIRED PAY $1,183,267 $1,231,980 $1,272,000 $1,324,136 4.1% DISABILITY RETIRED PAY $46,859 $46,859 $47,000 $47,000 0% BENEFICIARY PAY $166797 $159,938 $156,508 $159,940 2.2% DROP PAY -DB PLAN $33,012 $65789 $0 $0 0% PENSION REFUNDS $0 $15,000 $15,000 0% Total Operating Expenses: $1,562,508 $1,654,269 $1,660,919 $1,726,487 3.9% Other Uses Appropriation to Fund Balance $422,346 $356,778 -15.5% 41) City of Atlantic Beach 1 Budget Book 2024 Page 110 Name Total Other Uses: Total Expense Objects: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $422,346 $356,778 $1,562,508 $1,654,269 $2,083,265 $2,083,265 -15.5% O% 41) City of Atlantic Beach 1 Budget Book 2024 Page 111 Pension Trust Fund -Police Summary The City of Atlantic Beach is projecting $1.21M of revenue in FY2024, which represents a 6.8% decrease over the prior year. Budgeted expenditures are projected to decrease by 6.8% or $87.89K to $1.21M in FY2024. $6M $4M $2M $0 $-2000000 1 1� li 11 11 111111 1 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Revenues by Source Projected 2024 Revenues by Source Taxes (12%) • Actual Revenue Source • Budgeted Revenue Source • Over Budget Revenue Source • Actual Expenditures • Budgeted Expenditures • Over Budget Expenditures Misc Revenues (88%) City of Atlantic Beach 1 Budget Book 2024 Page 112 5 4 3 2 0 0 0 -2 Name Budgeted and Historical 2024 Revenues by Source ti,\ 0 • Taxes • Misc Revenues Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Revenue Source Taxes CASUALTY INS PREM TAX185 $274,267 $144,821 $137,840 $144,821 5.1% Total Taxes: $274,267 $144,821 $137,840 $144,821 5.1% Misc Revenues INTEREST EARNINGS- ALLOCAT -$1,870 -$25,794 $0 $0 0% MSSB $60,387 $59,821 $60,000 $60,000 0% MSSB $288,464 $337,721 $188,869 $340,000 80% DROP PLAN-ICMA 401 $2,313 $1,758 $0 $0 0% MSSB $1,731,253 -$2,825,129 $140,848 $140,848 0% MSSB $929,722 $38,503 $89,862 $39,000 -56.6% MSSB -$54,789 -$59,103 $0 $0 0% EMPLOYER CONTRIBUTION $870,477 $779224 $483,076 $305,136 -36.8% EM PLOYEE CONTRIBUTIONS $168,456 $177,828 $198,454 $181,252 -8.7% Total Misc Revenues: $3,994,415 -$1,515,171 $1,161,109 $1,066,236 -8.2% Total Revenue Source: $4,268,682 -$1,370,350 $1,298,949 $1,211,057 -6.8% City of Atlantic Beach 1 Budget Book 2024 Page 113 1.5 1.25 N C 0 0.75 0.5 0.25 0 Expenditures by Expense Type Other Uses (31.4%) Budgeted Expenditures by Expense Type Operating Expenses (68.6%) Budgeted and Historical Expenditures by Expense Type F��o�o Fy�o�o City of Atlantic Beach 1 Budget Book 2024 F��oryo Fy159' • Other Uses • Operating Expenses Grey background indicates budgeted figures. Page 114 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Operating Expenses General Government INVESTMENT EXPENSES $59,094 $63,323 $70,000 $70,000 0% ADMINISTRATIVE EXPENSES $19,156 $29,340 $35,000 $35,000 0% INSURANCE $3,719 $410 $3,850 $3,850 0% PRINTING & PUBLISHING $0 $20 $20 0% BOOK,SUBSCRIP,MEMBERSHIPS $620 $0 $0 $0 0% TRAINING $2,750 $7,000 $7,000 0% CITY MANAGER $444 $595 $595 $595 0% FINANCE AND ACCOUNTING $2,976 $5,426 $5,426 $5,426 0% HUMAN RESOURCES $7,068 $3,225 $3,225 $3,225 0% SERVICE RETIRED PAY $595,459 $595,459 $595,460 $595,460 0% DISABILITY RETIRED PAY $74,159 $74,159 $85,000 $85,000 0% icma drop payout $50,000 $0 $0 0% PENSION REFUNDS $23,608 $95,945 $25,000 $25,000 0% Total General Government: $786,304 $920,632 $830,576 $830,576 O% Total Operating Expenses: $786,304 $920,632 $830,576 $830,576 0% Other Uses Other Uses Appropriation to Fund Balance $468,373 $380,481 -18.8% Total Other Uses: $468,373 $380,481 -18.8% Total Other Uses: $468,373 $380,481 -18.8% Total Expense Objects: $786,304 $920,632 $1,298,949 $1,211,057 -6.8% City of Atlantic Beach 1 Budget Book 2024 Page 115 Vag JAGC GRANTS Summary The City of Atlantic Beach is projecting $56.35K of revenue in FY2024, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by % or $56.35K to $56.35K in FY2024. $60K $40K $20K $0 11 11 11 11 FY2018 FY2019 FY2021 FY2022 FY2023 FY2024 • Actual Revenue Source • Budgeted Revenue Source • Actual Expenditures • Budgeted Expenditures 9 City of Atlantic Beach 1 Budget Book 2024 Page 116 DEPARTMENTS City of Atlantic Beach 1 Budget Book 2024 Page 117 City Commission Purpose: The City Commission is the legislative and policymaking body of the City. The City Commission is comprised of an elected Mayor/Commissioner, who serves two-year terms, and four City Commissioners who serve four-year terms. The City Commission is responsible for appointing the City Manager, City Clerk and City Attorney; adopting an operating budget for the City; establishing boards and committees as necessary and appointing the members thereof; passing ordinances and laws for the preservation of the public peace and order; and adopting zoning standards for the City. Mission Statement: It is the intention of the City Commission to ensure that the City maintains and improves the residential quality of life now enjoyed by residents. Issues, Trends and Highlights: • In order to ensure that the mission of the City is carried out, the City Commission holds annual budget workshops and solicits input from city boards, city staff, and citizens for Commission consideration. • The City Commission conducts a priority -setting exercise each January. • Four times a year, members of the City Commission hold Town Hall meetings to discuss matters of interest to the public. • Included in the FY23 budget is a 5% raise for the Commission per the City code of ordinances to be based on the annual consumer price index. 80k 60k 40k 20k 0 Expenditures Summary $7,971 $2,938 (4.52% vs. prior year) City Commission Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 118 Expenditures by Expense Type Budgeted Expenditures by Expense Type Grants and Aids (17.7%) Operating Expenses (19.8%) 0.08 0.07 0.06 0.05 N C 0 0.04 0.03 0.02 0.01 0 Personnel Services (62.6%) Budgeted and Historical Expenditures by Expense Type y�o • Grants and Aids City of Atlantic Beach 1 Budget Book 2024 ry0 F y�o • Operating Expenses O9ry • Personnel Services Grey background indicates budgeted figures. Page 119 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $36,133 $36,867 $37,863 $39,378 4% F.I.C.A $2764 $2,821 $2,945 $3,063 4% WORKERS' COMPENSATION $43 $41 $75 $83 10% Total Personnel Services: $38,940 $39,729 $40,883 $42,523 4% Operating Expenses COMMUNICATIONS $614 $949 $1,000 $748 -25.2% PRINTING & PUBLISHING $0 $500 $500 0% OPERATING SUPPLIES $50 $66 $3,200 $3,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $378 $398 $450 $500 11.1% TRAINING $225 $498 $7,000 $8,500 21.4% Total Operating Expenses: $1,267 $1,911 $12,150 $13,448 10.7% Grants and Aids AIDS TO GOVERNMENT AGENCS $6,000 $6,000 $12,000 $12,000 Total Grants and Aids: $6,000 $6,000 $12,000 $12,000 Total Expense Objects: $46,206 $47,640 $65,033 $67,971 0% O% 4.5% City of Atlantic Beach 1 Budget Book 2024 Page 120 City Manager Purpose: To administer and enforce the enactments of the City Commission; to assist the Commission in making policy and program decisions; and, to otherwise administer the affairs of the City. The key component of administration of the City is the preparation and delivery of the annual operating budget. Key objectives: • fia eplanng-range • Assist the Commission annually to develop priorities and then to supervise the accomplishment of the established priorities. • Continuously examine and monitor City departments to ensure that the City is operating in an effective and productive manner • Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions • fiiestIlreith ebyttredhpriffi3ssj®faiitiaenruvmplaints is done in an of • Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic government • Carry out the goals, objectives and policies established by the City Commission 800k 600k 400k 200k 0 Expenditures Summary $42,821 $123,653 (23.82% vs. prior year) City Manager Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted City of Atlantic Beach 1 Budget Book 2024 Page 121 0.7 0.6 0.5 y 0.4 c 0 0.3 0.2 0.1 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (3.8%) Personnel Services (96.2%) Budgeted and Historical Expenditures by Expense Type Fyry„Ng) 41•-• oryo -059> Operating Expenses • Personnel Services Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 122 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $304,911 $329,239 $364,467 $438,952 20.4% SPECIAL PAY $6,090 $6,035 $6,000 $30,800 413.3% F.I.C.A. $24,658 $26,611 $28,341 $29,548 4.3% ICMA 401 $14,862 $15,981 $26,957 $34,338 27.4% ICMA 457 $11,726 $12,803 $11,414 $11,414 0% BENEFIT GROUP -GENERAL $6,912 $5,968 $12,490 $8,421 -32.6% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $27,617 $8,197 -70.3% HEALTH $17,004 $19,475 $19,869 $52,537 164.4% LIFE $396 $427 $400 $400 0% WORKERS' COMPENSATION $2,032 $2,257 $2,000 $3,500 75% Total Personnel Services: $406,651 $434,825 $499,555 $618,106 23.7% Operating Expenses PROFESSIONAL SERVICES $500 $500 $4,000 $5,000 25% TRAVEL AND PER DIEM $0 $1,100 $1,100 0% COMMUNICATIONS $1,566 $1,586 $1,728 $2,000 15.7% RENTALS & LEASES $0 $220 $220 0% PRINTING & PUBLISHING $66 $O $2,090 N/A OTHER CURRENT CHARGES $0 $100 $0 -100% OFFICE SUPPLIES $22 $52 $65 $65 0% OPERATING SUPPLIES $1,138 $340 $3,000 $2,650 -11.7% BOOK,SUBSCRIP,MEMBERSHIPS $5,039 $6,075 $5,000 $5,090 1.8% TRAINING $3,557 $4,183 $4,400 $6,500 47.7% Total Operating Expenses: $11,821 $12,802 $19,613 $24,715 26% Total Expense Objects: $418,472 $447,628 $519,168 $642,821 23.8% City of Atlantic Beach 1 Budget Book 2024 Page 123 City Clerk Purpose: The City Clerk Department is responsible for a variety of duties including, but not limited to the following: • Performing administrative functions of the City Commission; preparing meeting notices, agendas and minutes for Commission meetings; setting up meeting 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. • fle#14 taatdnieipitk6lections; providing election information and timelines to citizens and candidates, qualifying the candidates, monitoring required reports, advertising, and declaring the results. • Gaat' idjaee¢frolfs 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. • Giadyit igg`ithapciabl risibtamrde-daapeirebmesitar Ydityof submitting the names and addresses to the State. • Coordinating and tracking mandatory training for board/committee members and staff liaisons. • Purchasing tags and titles for City vehicles. • Attending bid openings. • City Website maintenance. Key Objectives: • iBisjsta;mllysefnittee 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 met State retention requirements Expenditures Summary 594,745 -$39,800 (-9.16% vs. prior year) City of Atlantic Beach 1 Budget Book 2024 Page 124 500k 400k 300k 200k 100k 0 City Clerk Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (25.8%) Personnel Services (74.2%) eCity of Atlantic Beach 1 Budget Book 2024 Page 125 N c O Name 0.5 0.4 0.3 0.2 0.1 0 Budgeted and Historical Expenditures by Expense Type F��-�� ryorya yry01> �ryoryti yryory� F-kryorya • Capital Outlay • Operating Expenses • Personnel Services Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $162,474 $173,579 $211,173 $208,305 -1.4% OVERTIME $3,761 $2,715 $4,000 $4,000 0% SPECIAL PAY $527 $577 $2,000 $2,000 0% F.I.C.A. $12,530 $13,315 $16,815 $17,488 4% BENEFIT GROUP -GENERAL $17,280 $14,920 $12,490 $8,421 -32.6% 401 GENL DEF CONTR MATCH $2,439 $3,183 $2297 $2,389 4% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $27,618 $8,197 -70.3% HEALTH $30,634 $29,230 $37,315 $41,047 10% LIFE $336 $369 $355 $355 0% WORKERS' COMPENSATION $150 $159 $322 $564 75% REEMPLOYMENT COMPENSATION $1,613 $0 $0 $0 0% Total Personnel Services: $276,890 $278,122 $314,385 $292,764 -6.9% Operating Expenses PROFESSIONAL SERVICES $165 $0 $0 OTHER CONTRACTUAL SERVS. $3,824 $6,477 $52,220 $52,174 TRAVEL AND PER DIEM $25 $100 $100 0% -0.1% 0% 41) City of Atlantic Beach 1 Budget Book 2024 Page 126 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) COMMUNICATIONS $758 $755 $2,860 $1,480 -48.3% TRANSP.,POSTAGE,MESSENGER $119 $47 $300 $300 0% REPAIRS & MAINTENANCE $11,042 $11,475 $20,740 $21,893 5.6% PRINTING & PUBLISHING $13,560 $10,379 $11,345 $10,325 -9% OTHER CURRENT CHARGES $170 $70 $500 $500 0% OFFICE SUPPLIES $182 $844 $1,100 $1,200 9.1% OPERATING SUPPLIES $9,605 $4,039 $5,200 $5,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $365 $1,110 $1,205 $1,810 50.2% TRAINING $1,627 $3,838 $5,590 $6,999 25.2% Total Operating Expenses: $41,253 $39,226 $101,160 $101,981 0.8% Capital Outlay MACHINERY&EQUIPMENT $0 $19,000 $0 Total Capital Outlay: $0 $19,000 $0 $318,143 $317,348 $434,545 $394,745 Total Expense Objects: -100% -100% -9.2% City of Atlantic Beach 1 Budget Book 2024 Page 127 Finance Purpose The City's Finance Department provides direct services to the Atlantic Beach community, which includes approximately 8¢6Di atlsr irlrartstamr1 Brrsaroreeses.r(1`pCinptisiaaboService, Utility Billing tiierh maarbs 4elturnrmittriation), the department is responsible for the following: ensuring effective and of fiiayrariialavpsmtinaypffiFtioiea and direction of annual budget preparation, investments, tieckriziburpioqjggantiliWylbilkiriVration and reporting, pension plan administration, purchasing, and accounts payable. Objectives and Priorities Objectives • Id caucthapirlytopsparcimeiltIVens and management with unquali • rorpfnigtrlerand monitor the annual operating budget and long term • To provide customers with excellent customer service • iReptqatideLtioretylarsdratort for all departments • ifiorasi tarrdpeOemrnearbmeithnalysis to aid in decision making • To ensure that all customer demands can be met from the comfort of their home Priorities • Continue to develop Financial Policies • ladrmliitiraierbo have audits with an unmodi • Update existing polices • Streamline Utility Billing processes • Procure and implement an ERP System 1,750k 1,500k 1,250k 1,000k 750k 500k 250k 0 Expenditures Summary $373,024 -$64,875 (-4.51% vs. prior year) Finance Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget eCity of Atlantic Beach 1 Budget Book 2024 Page 128 1.75 1.5 1.25 1 N C O 0.75 0.5 0.25 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (16.8%) Personnel Services (83.2%) Budgeted and Historical Expenditures by Expense Type Capital Outlay City of Atlantic Beach 1 Budget Book 2024 9 b 41, -kg' y�oti �ory • Operating Expenses • Personnel Services Grey background indicates budgeted figures. Page 129 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $634,367 $724,385 $841,056 $849,366 1% OVERTIME $11,981 $15,808 $15,000 $15,000 0% SPECIAL PAY $4,945 $18,397 $5,618 $5,618 0% F.I.C.A. $49,085 $57,567 $66,141 $59,521 -10% BENEFIT GROUP -GENERAL $41,484 $41,498 $34,971 $23,580 -32.6% 401 GENL DEF CONTR MATCH $11,864 $13,713 $12,360 $14,810 19.8% UNFUNDED LIABILITY-GEPP $108,348 $112,207 $77,328 $22,950 -70.3% HEALTH $115,763 $133,227 $129,500 $142,450 10% LIFE $1,358 $1,664 $1,442 $1,658 15% WORKERS COMPENSATION $4,110 $4,084 $4,200 $7,350 75% REEMPLOYMENT $213 $213 $0 $111 N/A COMPENSATION Total Personnel Services: $983,518 $1,122,762 $1,187,616 $1,142,414 -3.8% Operating Expenses PROFESSIONAL SERVICES $210 $210 $0 $0 0% ACCOUNTING & AUDITING $84,451 $54,191 $64,550 $65,550 1.5% OTHER CONTRACTUAL SERVS. $22,084 $39,566 $35,406 $40,050 13.1% TRAVEL AND PER DIEM $0 $500 $500 0% COMMUNICATIONS $3,751 $3,588 $3,982 $2,452 -38.4% TRANSP.,POSTAGE,MESSENGER $44,900 $44,839 $47,632 $54208 13.8% RENTALS & LEASES $599 $526 $660 $660 0% REPAIR & MAINTENANCE $2,135 $512 $6,000 $2,000 -66.7% PRINTING & PUBLISHING $19,631 $14,417 $19,698 $25,000 26.9% OTHER CURRENT CHARGES $150 $0 $0 0% OFFICE SUPPLIES $2,894 $1224 $3,000 $3,000 0% OPERATING SUPPLIES $11,042 $13,888 $23,405 $20,000 -14.5% BOOK,SUBSCRIP,MEMBERSHIPS $868 $3,078 $3,925 $2,405 -38.7% TRAINING $1,506 $6,112 $15,525 $14,785 -4.8% Total Operating Expenses: $194,071 $182,301 $224,283 $230,610 2.8% Capital Outlay VEHICLES $0 $26,000 $0 -100% Total Capital Outlay: $0 $26,000 $0 -100% Total Expense Objects: $1,177,590 $1,305,063 $1,437,899 $1,373,024 -4.5% 41) City of Atlantic Beach 1 Budget Book 2024 Page 130 Information Technology Purpose: t efgeii>zai®rn ife rmla raafatlaffppleasttb@t &tylc ntiger's Of external partners, to provide connected IT and cybersecurity continuity of all computer, telephone, and Wi-Fi-related systems and services for the City government. fsitrrerttlaviiMlasztelsktibgrand laptop computers utilize the data network comprised of underground giving access to business applications such as email, document management systems, police record management systems, ettitt,gis,e#rsitujdleroaonfere nci ng. More than 120 City employees at 15 city locations are provided voice and data services. fklartcbue3iciedsap riimigtiegen$uutil'eeuaikjty access control systems, network connectivity, and monitoring tools are run on in-house conventional and virtual server platforms. Information Technology ria s,litt ilegp nati1igaplmrnSfell IanMlauters, printers, copiers and telephone systems for City government. Along with the day-to-day systems and desktop support, Information Technology carries responsibility for long-range information system planning and maintenance of services. 1,000k 800k 600k 400k 200k 0 Expenditures Summary $14,811 $90,276 (10.95% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted City of Atlantic Beach 1 Budget Book 2024 Page 131 Personnel Services (30.5%) 0.8 0.6 0 c 0 0.4 0.2 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (5.6%) Operating Expenses (63.9%) Budgeted and Historical Expenditures by Expense Type • Capital Outlay • Personnel Services • Operating Expenses Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 132 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $157,217 $166,585 $193,328 $218,913 13.2% OVERTIME $8,755 $8,446 $8,500 $11,500 35.3% SPECIAL PAY $0 $1,000 $1,000 0% F.I.C.A. $12,640 $13,338 $15,844 $16,531 4.3% BENEFIT GROUP -GENERAL $17280 $14,920 $7,541 $5,100 -32.4% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $16,570 $4,918 -70.3% HEALTH $16,480 $21,116 $18,794 $20,673 10% LIFE $264 $284 $264 $264 0% WORKERS' COMPENSATION $150 $160 $382 $382 0% Total Personnel Services: $257,930 $264,923 $262,223 $279,281 6.5% Operating Expenses OTHER CONTRACTUAL SERVS. $2,339 $15,000 $16,400 9.3% TRAVEL AND PER DIEM $23 $0 $571 $800 40.1% COMMUNICATIONS $67,512 $63,416 $77,254 $78,128 1.1% TRANSP.,POSTAGE,MESSENGER $0 $0 $500 N/A RENTAL AND LEASES $19,184 $20,215 $22,579 $22,579 0% REPAIR & MAINTENANCE $277,142 $300,237 $328,329 $424,966 29.4% PRINTING & PUBLISHING $0 $0 $100 N/A OFFICE SUPPLIES $0 $100 $100 0% OPERATING SUPPLIES $42,172 $31,126 $50,000 $32,500 -35% GASOLINE $0 $500 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $100 $200 $200 $1,000 400% TRAINING $5,636 $5,878 $6,957 $6,957 0% Total Operating Expenses: $411,769 $423,410 $501,490 $584,530 16.6% Capital Outlay COMPUTER EQUIPMENT $6,087 $26,886 $60,822 $51,000 -16.1% Total Capital Outlay: $6,087 $26,886 $60,822 $51,000 -16.1% Total Expense Objects: $675,785 $715,220 $824,535 $914,811 10.9% City of Atlantic Beach 1 Budget Book 2024 Page 133 Human Resources Purpose: The Human Resource Department is responsible for providing programs and services designed to attract, retain and develop diverse employees committed to achieving City objectives and satisfying our customers, while promoting an atmosphere of employee engagement, inclusivity and pride. Human Resources administers programs and activities related fbaela;nietieheatto thellYeetioittn,ibeiti$rrr,;;itoymentopportunity,bene management, workers' compensation insurance and claims, commercial insurance and claims (property, liability, turf gdoditob oz)npesitiambdessient, compensation, employee relations, training and development and personnel policies and procedures. Key Objectives: • Recruit and hire the best possible applicants for employment. • Ensure that our work environment is diverse, inclusive and free from harassment and discrimination. • Maintain a positive working relationship with the City's two collective bargaining units. • Ensure that the City's policies are updated and enforced consistently. • Update and maintain the City's Personnel Policy and Procedures Manual. • ftletiOutebilethbeiffugtyEmployee and Retiree payroll systems and HR • NoIblynlesslpmeartystioorf bowl empbsalrelirtItimelsottabotinaib t j workers compensation and property loss. • Identify and provide training opportunities for staff. • Participate in the Incident Command structure for emergency preparedness and related incidents and events. 500k 400k 300k 200k 100k 0 Expenditures Summary *82,140 -$21,347 (-7.03% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 134 0.5 0.4 0.3 N c O 0.2 0.1 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (9.3%) Personnel Services (90.7%) Budgeted and Historical Expenditures by Expense Type City of Atlantic Beach 1 Budget Book 2024 ogo FJ191> oryry 41' J�o2o Operating Expenses • Personnel Services Grey background indicates budgeted figures. Page 135 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $150,464 $159,046 $186,165 $178,161 -4.3% SPECIAL PAY $2,940 $3,032 $3,000 $3,000 0% F.I.C.A. $11,352 $12,279 $14,814 $14,814 0% BENEFIT GROUP -GENERAL $6,912 $5,968 $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $5,927 $6,470 $5,810 $5,810 0% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $11,047 $11,047 0% HEALTH $29,942 $32,160 $34,223 $37,645 10% LIFE $264 $284 $264 $264 0% WORKERS' COMPENSATION $145 $154 $278 $278 0% Total Personnel Services: $226,006 $235,424 $260,597 $256,015 -1.8% Operating Expenses OTHER CONTRACTUAL SERVS. $4,754 $3,484 $16,465 $9,000 -45.3% TRAVEL AND PER DIEM $0 $0 $2,000 N/A COMMUNICATIONS $991 $1,023 $1,025 $1,025 0% TRANSP.,POSTAGE,MESSENGER $0 $100 $100 0% PRINTING & PUBLISHING $0 $20,000 $7,500 -62.5% OTHER CURRENT CHARGES $120,217 $215,010 $0 $0 0% OFFICE SUPPLIES $1,812 $1,234 $1,300 $1,500 15.4% OPERATING SUPPLIES $1,144 $438 $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $424 $1,074 $1,500 $1,500 0% TRAINING $422 $62 $1,000 $2,000 100% Total Operating Expenses: $129,765 $222,326 $42,890 $26,125 -39.1% Total Expense Objects: $355,771 $457,749 $303,487 $282,140 -7% City of Atlantic Beach 1 Budget Book 2024 Page 136 City Attorney Purpose: The purpose of this program is to provide legal services, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the City Commission, City Manager or City staff. Key Objectives: fbrsCity Attorney is appointed by the City Commission and acts as the legal advisor for the municipality and all of its of thoindoitites.i tatgpte4K ire ares ordinances, contracts, bonds, and other instruments in which the City is concerned and endorses on each his approval of the form and correctness thereof. When required to do so by the City Commission, it prosecutes and defends, for and on behalf of the City, complaints, suits and proceedings in which the City is a party. The attorney furnishes the City Commissioners, City Manager and department heads of the City opinions on questions of law relating to their respective powers and duties. 350k 300k 250k 200k 150k 100k 50k 0 Expenditures Summary 6,429 $21,429 (12.24% vs. prior year) City Attorney Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 137 0.25 0.2 0.15 0.1 0.05 0 Name General Fund Expenditures by Fund 2024 Expenditures by Fund General Fund (100%) Budgeted and Historical 2024 Expenditures by Fund 417 �o^0 Fy�o�o o�> Fy�o�y �ryo�� F-krro�b • General Fund Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) City of Atlantic Beach 1 Budget Book 2024 Page 138 Name General Fund PROFESSIONAL SERVICES Charter Review Committee FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $150,442 $177,594 $175,000 $196,429 12.2% $0 $o $25,000 $25,000 0% City Attorney Services $0 $0 $750,000 $777,429 743% Total General Fund: $150,442 $177,594 $175,000 $196,429 12.2% Total General Fund: $150,442 $177,594 $175,000 $196,429 12.2% City of Atlantic Beach 1 Budget Book 2024 Page 139 Planning and Community Development Purpose: The Planning and Community Development Department administers zoning and land use related functions of the City, including implementation and amendment of the Comprehensive Plan; review of applications for Development Permits to verify consistency with land development regulations and the Comprehensive Plan; compliance with sign code and tree code; proposes amendments to city land use regulations as appropriate; and implements studies, programs, and special projects as directed. The Department also serves as the City liaison to the Northeast Florida Regional Council, Florida Department of Community Affairs, and other local, state and federal agencies, and provides staff support to the Community Development Board and the Environmental Stewardship Committee. Key Objectives: • Work with the City Commission and city staff to maintain and improve the quality of life of Atlantic Beach in terms of aesthetics of the built environment, bicycle and pedestrian planning, economic development, redevelopment, long range planning, marsh master planning, and public works projects. • Mayport Road corridor revitalization efforts. • Implement and apply Chapter 23 (Protection of Trees and the Natural Environment). 1,000k 800k 600k 400k 200k 0 Expenditures Summary *19,395 -$105,546 (-12.79% vs. prior year) Planning and Community Development Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 • Actual • Budgeted FY2022 FY2023 FY2024 City of Atlantic Beach 1 Budget Book 2024 Page 140 1 0.8 0.6 0 c 0 0.4 0.2 0 Expenditures by Fund 2024 Expenditures by Fund Special Revenue Funds (11.8%) General Fund (88.2%) Budgeted and Historical 2024 Expenditures by Fund -1`v ,�O�� oryo (‹y2o'> F4019' ��o�� ,�o21) • Special Revenue Funds • General Fund Grey background indicates budgeted figures. Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) General Fund City of Atlantic Beach 1 Budget Book 2024 Page 141 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) General Fund SALARIES $208,896 $229,043 $265,104 $217,137 -18.1% OVERTIME $0 $100 $100 0% SPECIAL PAY $2,782 $3261 $2,171 $3,300 52% F.I.C.A. $15,952 $17,615 $20,755 $16,872 -18.7% BENEFIT GROUP -GENERAL $0 $2,498 $1,684 -32.6% 401 GENL DEF CONTR MATCH $11,354 $12,765 $6,022 $6,022 0% UNFUNDED LIABILITY-GEPP $0 $5,523 $1,639 -70.3% HEALTH $27,409 $33,692 $30,900 $33,990 10% LIFE $368 $416 $378 $378 0% WORKERS' COMPENSATION $2,786 $3,195 $2,500 $4,375 75% REEMPLOYMENT COMPENSATION $121 $0 $0 $0 0% SALARIES $46220 $55,063 $61,764 $64,226 4% OVERTIME $0 $500 $500 0% SPECIAL PAY $2,323 $2,771 $2,250 $2,250 0% F.I.C.A. $3,562 $4,307 $4,936 $4,936 0% BENEFIT GROUP -GENERAL $0 $7,494 $5,053 -32.6% 401 GENL DEF CONTR MATCH $1,856 $3,320 $3,545 $3,545 0% UNFUNDED LIABILITY-GEPP $0 $16,570 $4,918 -70.3% HEALTH $7,788 $8,996 $8,924 $9,816 10% LIFE $124 $141 $145 $145 0% WORKERS' COMPENSATION $703 $855 $675 $1,182 75.1% PROFESSIONAL SERVICES $105 $0 $0 $0 0% OTHER CONTRACTUAL SERVICE $39,679 $1,902 $45,000 $148,050 229% TRAVEL AND PER DIEM $128 $0 $0 0% COMMUNICATIONS $1,257 $1,305 $2,280 $2280 0% REPAIR & MAINTENANCE $7,650 $7,670 $7,650 $7,650 0% PRINTING & PUBLISHING $5,588 $7,606 $20,000 $42,690 113.5% OTHER CURRENT CHARGES -$200 $0 $0 $0 0% OFFICE SUPPLIES $303 $312 $1,550 $1,550 0% OPERATING SUPPLIES $1,011 $1,013 $5,100 $5,100 0% GASOLINE $0 $350 $350 0% BOOK,SU BSCRI P,MEM BERSH I PS $870 $1,083 $1,200 $1,200 0% TRAINING $2,982 $2,386 $6,500 $6,500 0% CONTRACTUAL SERVICES $13,000 $14,200 $56,000 $30,000 -46.4% COMMUNICATIONS $895 $897 $1,032 $1,032 0% OFFICE SUPPLIES $94 $350 $350 0% OPERATING SUPPLIES $65 $628 $1,750 $1,750 0% GASOLINE $27 $122 $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $327 $0 $75 $75 0% TRAINING $2,275 $2,975 $3,000 $3,000 0% COMPUTER EQUIPMENT $0 $0 $400 N/A City of Atlantic Beach 1 Budget Book 2024 Page 142 Name Total General Fund: Total General Fund: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $408,077 $417,761 $594,941 $634,395 6.6% $408,077 $417,761 $594,941 $634,395 6.6% Special Revenue Funds Tree Replacement Fund OTHER CONTRACTUAL SERVICE $2,550 $14,405 $30,000 $85,000 183.3% Total Tree Replacement Fund: $2,550 $14,405 $30,000 $85,000 183.3% Community Redevelopment OTHER CONTRACTUAL SERVICE $40,062 $0 $200,000 $0 -100% Total Community $40,062 $0 $200,000 $0 -100% Redevelopment: Total Special Revenue Funds: $42,612 $14,405 $230,000 $85,000 -63% Total: $450,689 $432,166 $824,941 $719,395 Expenditures by Function Budgeted Expenditures by Function Code Enforcement (18.6%) Planning & Zoning (81.4%) -12.8% City of Atlantic Beach 1 Budget Book 2024 Page 143 1 0.8 0.4 0.2 0 Name Budgeted and Historical Expenditures by Function N0 ryO� O^ Ory X59' 4191' �0�!JryO�!-k �rya Expenditures General Government Comprehensive Planning Planning & Zoning • Code Enforcement • Planning & Zoning Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) SALARIES $208,896 $229,043 $265,104 $217,137 -18.1% OVERTIME $0 $100 $100 0% SPECIAL PAY $2,782 $3,261 $2,171 $3,300 52% F.I.C.A. $15,952 $17,615 $20,755 $16,872 -18.7% BENEFIT GROUP -GENERAL $0 $2,498 $1,684 -32.6% 401 GENL DEF CONTR MATCH $11,354 $12,765 $6,022 $6,022 0% UNFUNDED LIABILITY-GEPP $0 $5,523 $1,639 -70.3% HEALTH $27,409 $33,692 $30,900 $33,990 10% LIFE $368 $416 $378 $378 0% WORKERS' COMPENSATION $2,786 $3,195 $2,500 $4,375 75% REEMPLOYMENT $121 $0 $0 $0 0% COMPENSATION PROFESSIONAL SERVICES $105 $0 $0 $0 0% OTHER CONTRACTUAL SERVICE $39,679 $1,902 $45,000 $148,050 229% TRAVEL AND PER DIEM $128 $0 $0 0% COMMUNICATIONS $1,257 $1,305 $2,280 $2,280 0% eCity of Atlantic Beach 1 Budget Book 2024 Page 144 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) REPAIR & MAINTENANCE $7,650 $7,670 $7,650 $7,650 0% PRINTING & PUBLISHING $5,588 $7,606 $20,000 $42,690 113.5% OTHER CURRENT CHARGES -$200 $0 $0 $0 0% OFFICE SUPPLIES $303 $312 $1,550 $1,550 0% OPERATING SUPPLIES $1,011 $1,013 $5,100 $5,100 0% GASOLINE $0 $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $870 $1,083 $1,200 $1,200 0% TRAINING $2,982 $2,386 $6,500 $6,500 0% OTHER CONTRACTUAL SERVICE $2550 $14,405 $30,000 $85,000 183.3% OTHER CONTRACTUAL SERVICE $40,062 $0 $200,000 $0 -100% Total Planning & Zoning: $371,524 $337,798 $655,581 $585,867 -10.6% Total Comprehensive Planning: $371,524 $337,798 $655,581 $585,867 -10.6% Total General Government: $371,524 $337,798 $655,581 $585,867 -10.6% Public Safety Protective Inspections Code Enforcement SALARIES $46,220 $55,063 $61,764 $64,226 4% OVERTIME $0 $500 $500 0% SPECIAL PAY $2,323 $2,771 $2,250 $2,250 0% F.I.C.A. $3562 $4,307 $4,936 $4,936 0% BENEFIT GROUP -GENERAL $0 $7,494 $5,053 -32.6% 401 GENL DEF CONTR MATCH $1,856 $3,320 $3,545 $3545 0% UNFUNDED LIABILITY-GEPP $0 $16570 $4,918 -70.3% HEALTH $7,788 $8,996 $8,924 $9,816 10% LIFE $124 $141 $145 $145 0% WORKERS' COMPENSATION $703 $855 $675 $1,182 75.1% CONTRACTUAL SERVICES $13,000 $14200 $56,000 $30,000 -46.4% COMMUNICATIONS $895 $897 $1,032 $1,032 0% OFFICE SUPPLIES $94 $350 $350 0% OPERATING SUPPLIES $65 $628 $1,750 $1,750 0% GASOLINE $27 $122 $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $327 $0 $75 $75 0% TRAINING $2,275 $2,975 $3,000 $3,000 0% COMPUTER EQUIPMENT $0 $0 $400 N/A Total Code Enforcement: $79,165 $94,368 $169,360 $133,528 -21.2% Total Protective Inspections: $79,165 $94,368 $169,360 $133,528 -21.2% Total Public Safety: $79,165 $94,368 $169,360 $133,528 -21.2% Total Expenditures: $450,689 $432,166 $824,941 $719,395 -12.8% 41) City of Atlantic Beach 1 Budget Book 2024 Page 145 Operating Expenses (46.8%) 1 0.8 0.6 0 c 0 0.4 0.2 0 Arr Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (0.06%) Personnel Services (53.1%) Budgeted and Historical Expenditures by Expense Type • Capital Outlay • Operating Expenses • Personnel Services Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 146 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $332,243 $375,441 $442,754 $382,068 -13.7% Operating Expenses $118,446 $56,725 $382,187 $336,927 -11.8% Capital Outlay $0 $0 $0 $400 N/A Total Expense Objects: $450,689 $432,166 $824,941 $719,395 -12.8% 41) City of Atlantic Beach 1 Budget Book 2024 Page 147 General Government Fbdraetiyibtlaindilaj3arleplarttnent are comprised of those expenditures that cannot be classi Various funds are also included in this department. They are: Convention Development Tax Fund, Half Cent Sales Tax Fund and Capital Projects Fund. 2,000k 1,500k 1,000k 500k 0 Expenditures Summary $719,955 $726,304 (73.09% vs. prior year) General Government Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted City of Atlantic Beach 1 Budget Book 2024 Page 148 Capital Projects Fund (36.3%) 2 1.75 1.5 1.25 N C 1 0.75 0.5 0.25 0 — Name General Fund Expenditures by Fund 2024 Expenditures by Fund General Fund (63.7%) Budgeted and Historical 2024 Expenditures by Fund • Better Jax 1/2 Ct Sale Tx • Capital Projects Fund • General Fund Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) City of Atlantic Beach 1 Budget Book 2024 Page 149 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) General Fund SALARIES $24,855 $24,036 $29,730 $11,625 -60.9% OVERTIME $80 $184 $0 $0 0% SPECIAL PAY $528 $555 $541 $541 0% F.I.C.A. $1,930 $1,878 $2,316 $2,316 0% 401 GENL DEF CONTR MATCH $1,119 $1,366 $2,004 $2,004 0% HEALTH $4,751 $4,667 $5,438 $5,982 10% LIFE $65 $68 $66 $66 0% WORKERS' COMPENSATION $23 $23 $18 $32 75% SALARIES $80,829 $100,918 $150,039 $120,328 -19.8% OVERTIME $839 $10,550 $100 $100 0% SPECIAL PAY $4,714 $1,451 $1,500 $1,650 10% F.I.C.A. $6,440 $8,536 $11,787 $9,339 -20.8% BENEFIT GROUP -GENERAL $6,914 $5,968 $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $1,970 $3,543 $2,060 $5,279 156.3% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $11,047 $11,047 0% HEALTH $14,730 $21,903 $17,223 $20,723 20.3% LIFE $187 $249 $300 $264 -12% WORKERS' COMPENSATION $3,274 $3,532 $3,757 $3,760 0.1% PROFESSIONAL SERVICES $45,000 $89,981 $85,500 $72,000 -15.8% OTHER CONTRACTUAL SERVICE $48,376 $79,161 $59,476 $62,133 4.5% COMMUNICATIONS $359 $391 $424 $424 0% TRANSP.POSTAGE,MESSENGER $5,000 $7,137 $10,000 $10,000 0% UTILITIES $18,956 $23,834 $18,000 $21,600 20% CITY PROVIDED $6,692 $7,487 $8,500 $8,500 0% RENTALS & LEASES $3,832 $4,022 $3,833 $400 -89.6% INSURANCE $162,809 $185,095 $225,221 $337,832 50% REPAIR & MAINTENANCE $6,417 $5,381 $12,900 $12,900 0% PRINTING & PUBLISHING $742 $750 $750 0% OTHER CURRENT CHARGES $150 $0 $0 0% OFFICE SUPPLIES $1,470 $2,370 $2,500 $2,500 0% OPERATING SUPPLIES $8,566 $12,201 $12,000 $7,850 -34.6% BOOK,SUBSCRIP,MEMBERSHIPS $679 $1,309 $1,200 $2,590 115.8% PROFESSIONAL SERVICES $45 $105 $0 $10,000 N/A OTHER CONTRACTUAL SERVICE $60,288 $57,643 $172,000 $217,000 26.2% COMMUNICATIONS $423 $304 $600 $600 0% RENTALS & LEASES $0 $300 $300 0% REPAIR & MAINTENANCE $4,890 $55,000 $42,000 -23.6% OPERATING SUPPLIES $11,614 $2,846 $22,800 $22,800 0% GASOLINE $660 $1,710 $1,200 $1,200 0% DIESEL $0 $25 $25 0% TRAINING $0 $1,000 $1,000 0% MACHINERY&EQUIPMENT $177,506 $0 $0 $0 0% City of Atlantic Beach 1 Budget Book 2024 Page 150 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) BUILDING $70,539 $0 $0 0% MACHINERY & EQUIPMENT $17,895 $22,500 $22500 0% MOTOR VEHICLES $0 $35,000 $38,000 8.6% Total General Fund: $730,001 $780,649 $993,651 $1,094,955 10.2% Total General Fund: $730,001 $780,649 $993,651 $1,094,955 10.2% Better Jax 1/2 Ct Sale Tx OTHER CONTRACTUAL SERVICE $251,169 $9,300 $0 $0 0% PRINTING & PUBLISHING $6,465 $0 N/A LAND $177,223 $0 $0 0% BUSINESS GRANT PROGRAM $49,990 $0 $0 $0 0% Total Better Jax 1/2 Ct Sale Tx: $301,159 $192,988 $O $0 O% Capital Projects Fund OTHER CONTRACTUAL SERVICE $0 $0 $625,000 N/A Total Capital Projects Fund: $0 $0 $0 $625,000 N/A Total: $1,031,160 $973,637 $993,651 $1,719,955 73.1% Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (3.5%) Personnel Services (11.6%) Operating Expenses (84.9%) City of Atlantic Beach 1 Budget Book 2024 Page 151 2 1.75 1.5 1.25 1 0.75 0.5 0.25 0 Name Budgeted and Historical Expenditures by Expense Type �ryo�e tio��-1 ryoryo (<4, ��^ tiory� �ryoti� 2orya 1 -1 • Grants and Aids 1 Capital Outlay • Personnel Services • Operating Expenses Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $24,855 $24,036 $29,730 $11,625 -60.9% OVERTIME $80 $184 $0 $0 0% SPECIAL PAY $528 $555 $541 $541 0% F.I.C.A. $1,930 $1,878 $2,316 $2,316 0% 401 GENL DEF CONTR MATCH $1,119 $1,366 $2,004 $2,004 0% HEALTH $4,751 $4,667 $5,438 $5,982 10% LIFE $65 $68 $66 $66 0% WORKERS' COMPENSATION $23 $23 $18 $32 75% SALARIES $80,829 $100,918 $150,039 $120,328 -19.8% OVERTIME $839 $10,550 $100 $100 0% SPECIAL PAY $4,714 $1,451 $1,500 $1,650 10% F.I.C.A. $6,440 $8,536 $11,787 $9,339 -20.8% BENEFIT GROUP -GENERAL $6,914 $5,968 $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $1,970 $3,543 $2,060 $5,279 156.3% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $11,047 $11,047 0% HEALTH $14,730 $21,903 $17,223 $20,723 20.3% LIFE $187 $249 $300 $264 -12% WORKERS COMPENSATION $3,274 $3,532 $3,757 $3,760 0.1% City of Atlantic Beach 1 Budget Book 2024 Page 152 Name Total Personnel Services: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $171,308 $205,457 $242,922 $200,051 -17.6% Operating Expenses PROFESSIONAL SERVICES $45,000 $89,981 $85,500 $72,000 -15.8% OTHER CONTRACTUAL SERVICE $48,376 $79,161 $59,476 $62,133 4.5% COMMUNICATIONS $359 $391 $424 $424 0% TRANSP.POSTAGE,MESSENGER $5,000 $7,137 $10,000 $10,000 0% UTILITIES $18,956 $23,834 $18,000 $21,600 20% CITY PROVIDED $6,692 $7,487 $8,500 $8,500 0% RENTALS & LEASES $3,832 $4,022 $3,833 $400 -89.6% INSURANCE $162,809 $185,095 $225,221 $337,832 50% REPAIR & MAINTENANCE $6,417 $5,381 $12,900 $12,900 0% PRINTING & PUBLISHING $742 $750 $750 0% OTHER CURRENT CHARGES $150 $0 $0 0% OFFICE SUPPLIES $1,470 $2,370 $2,500 $2,500 0% OPERATING SUPPLIES $8,566 $12,201 $12,000 $7,850 -34.6% BOOK,SUBSCRIP,MEMBERSHIPS $679 $1,309 $1,200 $2,590 115.8% OTHER CONTRACTUAL SERVICE $251,169 $9,300 $0 $0 0% PRINTING & PUBLISHING $6,465 $0 N/A OTHER CONTRACTUAL SERVICE $0 $O $625,000 N/A PROFESSIONAL SERVICES $45 $105 $0 $10,000 N/A OTHER CONTRACTUAL SERVICE $60,288 $57,643 $172,000 $217,000 26.2% COMMUNICATIONS $423 $304 $600 $600 0% RENTALS & LEASES $0 $300 $300 0% REPAIR & MAINTENANCE $4,890 $55,000 $42,000 -23.6% OPERATING SUPPLIES $11,614 $2,846 $22,800 $22,800 0% GASOLINE $660 $1,710 $1200 $1,200 0% DIESEL $0 $25 $25 0% TRAINING $0 $1,000 $1,000 0% Total Operating Expenses: $632,356 $502,523 $693,229 $1,459,404 110.5% Capital Outlay MACHINERY&EQUIPMENT $177,506 $0 $0 $0 0% LAND $177,223 $0 $0 0% BUILDING $70,539 $0 $0 0% MACHINERY & EQUIPMENT $17,895 $22,500 $22,500 0% MOTOR VEHICLES $0 $35,000 $38,000 8.6% Total Capital Outlay: $177,506 $265,657 $57,500 $60,500 5.2% Grants and Aids BUSINESS GRANT PROGRAM $49,990 $0 $0 $0 Total Grants and Aids: $49,990 $0 $O $O $1,031,160 $973,637 $993,651 $1,719,955 Total Expense Objects: 0% O% 73.1% City of Atlantic Beach 1 Budget Book 2024 Page 153 Public Safety Purpose: The Atlantic Beach Police Department's mission is to protect life and property, provide exceptional police service, and work in partnership with our community to improve the quality of life in the City of Atlantic Beach. The department will accomplish this by maintaining community partnerships that promote safe streets and neighborhoods. ftEsnkalieerlebaTtairdntgdioerates eight (8) divisions which include Administration, Patrol & Traf Logistics, Community Affairs, Purchasing, Accreditation and Oversight, Property/ Evidence and Investigations. Each of these divisions engages in pro -active community service, law enforcement and safety efforts. The members of these divisions fiendedreieseeitiwiteinfgheccirdinal investigations, community patrol, traf management, animal control, Ocean Rescue, accreditation management and a citizen volunteer program. The %rarrdenirsrijensphoieidicaimesmas ls9:laitiailtstff iddiljciat Atlantic Beach. Animal Control Purpose: Atlantic Beach Animal Control's mission is to provide service to the public by enforcing local animal ordinances, capturing and impounding animals running at large, investigating reports of animal attacks, animal cruelty and neglect, issuing citations for animal control code violations, investigating animal bites, and coordinating handling and care of animals in the City kennel. Employees: beristpipetadohdbr the Police Department. There are two full-time Animal Control of coverage seven days per week. rtatioing/certi tEnrIat:::::Oh inoridaAi1iimaI Control Association). After 8etiamiiui fia s:. tgb tirtatriiiirmiedeamitied, isach Of bailiaimed to maintain certi Education/community outreach be& tui“-FlitidreirimiCoitiyredortation and outreach. The of Police Academy and other events and activities to help keep the community informed about animal control issues. Lifeguards Purpose: The Mission of the Atlantic Beach Ocean Lifeguards is to provide for the safety and protection of lives. An emphasis is placed on education and promoting awareness of the marine environment and identifying potential dangers associated with recreational activities in an open water environment. Ocean Lifeguards promote beach and ocean safety and provide §fent, effective water rescues and Basic Life Support (BLS) prior to ambulance arrival. Employees The lifeguards are a division of the Public Safety Department and report to the Chief of Police. Five lifeguards are employed year round in a part time capacity to provide seamless maintenance of the program, including applicant processing, training, equipment and supply inventory. An additional 40 lifeguards are hired annually to provide seasonal (6 months), part time service. atioireg/Certi Each year, lifeguards begin training in January with formal testing and training in March. All lifeguards have current &beim exlbgtkle caltResip®ttakrraOicerigi Gi ircsiriining 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 City of Atlantic Beach 1 Budget Book 2024 Page 154 hatiercsiffbettlilviMalIsraektlicitegtiard Program has received USLAAdvanced &dhfimie�yrRMedaaII it ramr czElartive. The lifeguards have a truck, and jet ski as part of their Community Affairs Division Purpose: The Atlantic Beach Department Community Affairs Division is tasked with establishing, maintaining, and strengthening the relationship between the Atlantic Beach Police Department and our community. The Police Department is focused on community involvement and values its citizens' input, developing a strong open partnership through communication, services, and interaction. Working together to make Atlantic Beach a safe place to live, work, and play is our goal. Key Objectives: • Establish and maintain effective relationships with the community. • Collaborative problem solving through open dialogue with the community to promote meaningful discussion on topics relative to the community. • fielrk the Police Department's mission with community participation through community events, programs, and of interaction. • Maintain and improve the Atlantic Beach Police Volunteer Program. • Encourage Police Department personnel to participate and engage with the citizens at events and through community programs. • Collaborate and coordinate with the Parks and Recreations Department on special events. 10M 8M 6M 4M 2M 0 Expenditures Summary $,393,199 $3462,p1Year year) Public Safety Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 155 2 0 Name All Funds 10 8 6 4 2 0 Expenditures by Fund 2024 Expenditures by Fund All Funds (100%) Budgeted and Historical 2024 Expenditures by Fund Q41, Fyryo�9 �ryO�o Fyryo�^F41, • All Funds Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) City of Atlantic Beach 1 Budget Book 2024 Page 156 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) General Fund General Fund Personnel Services $4,868,021 $4,772,549 $5,230,113 $5,177,257 -1% Operating Expenses $1,847,730 $1,956,914 $2,224,748 $2,296,942 3.2% Capital Outlay $284,379 $370,617 $824,000 $893,000 8.4% Total General Fund: $7,000,129 $7,100,081 $8,278,861 $8,367,199 1.1% Total General Fund: $7,000,129 $7,100,081 $8,278,861 $8,367,199 1.1% Special Revenue Funds Court Cost Training Fund Operating Expenses $17,244 $25,979 $25,000 $25,000 0% Total Court Cost Training Fund: $17,244 $25,979 $25,000 $25,000 O% Radio Communication Fund Operating Expenses Total Radio Communication Fund: $0 $7,717 $1,000 -87% $0 $7,717 $1,000 -87% Fdle Jag Grant -Cops Personnel Services $2,132 $0 N/A Total Fdle Jag Grant -Cops: $0 $2,132 $0 $0 0% Total Special Revenue Funds: $17,244 $28,111 $32,717 $26,000 -20.5% Capital Projects Funds Capital Projects Fund Operating Expenses $16,914 $47,000 $0 -100% Capital Outlay $8,677 $42,476 $0 $0 0% Total Capital Projects Fund: $8,677 $59,390 $47,000 $0 -100% Total Capital Projects Funds: $8,677 $59,390 $47,000 $0 -100% Total All Funds: $7,026,050 $7,187,582 $8,358,578 $8,393,199 0.4% 41) City of Atlantic Beach 1 Budget Book 2024 Page 157 C O 10 8 6 4 2 0 Fire Control (28.9%) Expenditures by Function Budgeted Expenditures by Function Animal Control (1.5%) Public Safety (69.6%) Budgeted and Historical Expenditures by Function ry0 y�0 ��O F ti 4 Animal Control 1 Fire Control • Public Safety Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 158 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expenditures Public Safety Public Safety Police - Non Divisional PROFESSIONAL SERVICES $16,914 $47,000 $0 -100% Total Police - Non Divisional: $0 $16,914 $47,000 $0 -100% Administration SALARIES $452,995 $463,725 $536,349 $602,383 12.3% OVERTIME $225 $2,292 $650 $650 0% SPECIAL PAY $5,163 $18,347 $6,900 $6,900 0% F.I.C.A. $34,569 $36,765 $42,374 $46,660 10.1% BENEFIT GROUP -POLICE $295,699 $12,193 $12,193 $6,330 -48.1% BENEFIT GROUP -GENERAL $17,244 $14,920 $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $3,495 $6,073 $8,755 $8,755 0% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $22,094 $5,875 -73.4% UNFUNDED LIABILITY -POLICE $13,440 $10,978 $10,978 $10,978 0% HEALTH $58,147 $67,849 $66,304 $72,934 10% LIFE $797 $894 $806 $806 0% WORKERS COMPENSATION $6,233 $6,604 $9,500 $16,625 75% PROFESSIONAL SERVICES $17206 $19,729 $41,662 $44,192 6.1% OTHER CONTRACTUAL SERVS. $12,022 $16,168 $13,700 $14,000 2.2% COMMUNICATIONS $132,382 $68,163 $173,351 $138,027 -20.4% TRANSP.,POSTAGE,MESSENGER $27 $104 $500 $500 0% UTILITIES $15,710 $17,431 $17,000 $17,000 0% CITY PROVIDED $4,018 $4,506 $7,600 $8,588 13% RENTALS & LEASES $17,143 $15,530 $16,600 $18,600 12% REPAIR & MAINTENANCE $47,304 $69,135 $75,175 $132,962 76.9% FIRST VEHICLES/EQUIPMENT $29 $0 $0 0% PRINTING & PUBLISHING $4,792 $2,698 $10,500 $6,500 -38.1% PROMOTIONS $7231 $7,904 $11,200 $14200 26.8% OFFICE SUPPLIES $5,457 $6,843 $13,000 $13,000 0% OPERATING SUPPLIES $34,924 $57,102 $61,800 $61,800 0% DIESEL $0 $1,200 $1200 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,777 $5,197 $4,000 $4,000 0% TRAINING $17,244 $25,979 $25,000 $25,000 0% COMMUNICATIONS $0 $7,717 $1,000 -87% MACHINERY & EQUIPMENT $25,728 $59,974 $50,000 $179,000 258% COMPUTER EQUIPMENT $2,199 $0 $0 $0 0% MACHINERY & EQUIPMENT $8,677 $42,476 $0 $0 0% Total Administration: $1,286,993 $1,099,681 $1,256,900 $1,468,857 16.9% Patrol City of Atlantic Beach 1 Budget Book 2024 Page 159 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) SALARIES $1,565,266 $1,668,838 $2,046224 $1,966,416 -3.9% OVERTIME $88,310 $124,217 $105,000 $105,000 0% SPECIAL PAY $107,229 $126,789 $110,000 $120,000 9.1% F.I.C.A. $132,083 $145,748 $173,556 $166,879 -3.8% BENEFITGROUP-POLICE $443,313 $252,996 $310,934 $131,350 -57.8% UNFUNDED LIABILITY -POLICE $278,964 $427,782 $148,971 $121,914 -18.2% HEALTH $242,972 $294,765 $301,933 $332,127 10% LIFE $2,981 $3,380 $3,105 $3,105 0% WORKERS' COMPENSATION $33,034 $39,020 $50,000 $87,500 75% REEMPLOYMENT $201 $1,481 $0 $0 0% COMPENSATION SALARIES $2,132 $0 N/A OTHER CONTRACTUAL SERVS. $23,974 $30,071 $6,000 $6,000 0% TRAVEL AND PER DIEM $94 $500 $500 0% REPAIR & MAINTENANCE $22,784 $48,354 $71,700 $71,700 0% OPERATING SUPPLIES $106,059 $132,678 $130,525 $124,965 -4.3% GASOLINE $47,852 $80,639 $89,259 $89,259 0% MACHINERY&EQUIPMENT $48,086 $O $0 $0 0% MOTOR VEHICLES $209,366 $299,375 $180,000 $120,000 -33.3% Total Patrol: $3,352,472 $3,678,358 $3,727,707 $3,446,715 -7.5% Detective SALARIES $140,048 $115,422 $227,773 $243,157 6.8% OVERTIME $9,292 $9,677 $15,000 $15,000 0% SPECIAL PAY $24,533 $17,611 $29,722 $29,722 0% F.I.C.A. $13,425 $10,871 $21,168 $22,023 4% BENEFIT GROUP -POLICE $48,204 $27,434 $27,434 $14,243 -48.1% UNFUNDED LIABILITY -POLICE $30,252 $24,670 $24,670 $13,220 -46.4% HEALTH $18,308 $15,675 $20,532 $22,585 10% LIFE $259 $208 $275 $275 0% WORKERS' COMPENSATION $3,285 $2,856 $4,000 $7,000 75% OTHER CONTRACTUAL SERVS. $1,250 $1,250 $2,100 $2,100 0% REPAIR & MAINTENANCE $0 $4,000 $4,000 0% OPERATING SUPPLIES $491 $883 $1,000 $1,000 0% Total Detective: $289,347 $226,558 $377,674 $374,325 -0.9% Dispatch SALARIES $251,399 $220,691 $278,201 $332,879 19.7% OVERTIME $7,415 $16,011 $17,500 $17,500 0% SPECIAL PAY $13,200 $34,059 $7,492 $15,000 100.2% F.I.C.A. $20,509 $20,423 $27,695 $27,952 0.9% BENEFIT GROUP -GENERAL $6,912 $5,968 $9,992 $6,737 -32.6% 401 GENL DEF CONTR MATCH $7,776 $9,318 $6,553 $6,816 4% City of Atlantic Beach 1 Budget Book 2024 Page 160 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) UNFUNDED LIABILITY-GEPP $18,060 $16,030 $22,094 $6,557 -70.3% HEALTH $46,354 $49,499 $52,453 $57,698 10% LIFE $659 $580 $449 $449 0% WORKERS' COMPENSATION $246 $241 $350 $613 75.1% OPERATING SUPPLIES $2,258 $915 $3,000 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $350 $350 0% Total Dispatch: $374,787 $373,734 $426,129 $475,551 11.6% Animal Control COMMUNICATIONS $41 $0 $0 $0 0% Total Animal Control: $41 $0 $0 $0 0% School Guards SALARIES $8,943 $15,547 $28,938 $29,768 2.9% SPECIAL PAY $180 $0 $0 0% F.I.C.A. $684 $1,203 $2,214 $2,214 0% WORKERS' COMPENSATION $170 $320 $210 $368 75.2% OPERATING SUPPLIES $276 $143 $350 $350 0% Total School Guards: $10,074 $17,392 $31,712 $32,700 3.1% Crime Suppression Unit OVERTIME $0 $5,000 $5,000 0% BENEFIT GROUP -POLICE $21,432 $12,193 $12,193 $12,193 0% UNFUNDED LIABILITY -POLICE $13,440 $10,978 $10,978 $10,978 0% HEALTH $576 $576 $0 $0 0% INVESTIGATIONS $1,000 $1,000 $6,000 $6,000 0% RENTALS & LEASES $6,679 $1,559 $8,500 $7,000 -17.6% REPAIR & MAINTENANCE $0 $1,000 $1,000 0% OPERATING SUPPLIES $208 $297 $1,000 $1,000 0% Total Crime Suppression Unit: $43,335 $26,603 $44,671 $43,171 -3.4% Total Public Safety: $5,357,049 $5,439,239 $5,911,793 $5,841,320 -1.2% Fire Control Fire Control And Rescue CITY OF JAX CONTRACT $1,273,524 $1,311,731 $1,363,785 $1,404,699 3% UTILITIES $15,596 $17,316 $13,952 $17,000 21.8% CITY PROVIDED $4,018 $3,629 $4,000 $4,000 0% Total Fire Control And Rescue: $1,293,138 $1,332,677 $1,381,737 $1,425,699 3.2% Lifeguards SALARIES $207,569 $232,682 $268,362 $302,775 12.8% OVERTIME $1,027 $0 N/A F.I.C.A. $15,879 $17,879 $20,530 $23,163 12.8% City of Atlantic Beach 1 Budget Book 2024 Page 161 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) WORKERS' COMPENSATION $4,463 $5,180 $6,000 $10,500 75% REEMPLOYMENT COMP $255 $0 $0 $0 0% PROFESSIONAL SERVICES $2,475 $2,800 $12,000 $12,000 0% OTHER CONTRACTUAL SVC $2,220 $3,177 $3,500 $3,500 0% TRAVEL AND PER DIEM $0 $3,000 $3,000 0% COMMUNICATIONS $5,104 $4,803 $6,589 $13,700 107.9% UTILITIES $569 $602 $1,000 $1,000 0% CITY PROVIDED $2,692 $1,596 $3,000 $3,000 0% REPAIR & MAINTENANCE $1,224 $3281 $6,000 $6,000 0% FIRST VEHICLES/EQUIPMENT $0 $4,000 $4,000 0% OPERATING SUPPLIES $20,488 $10,857 $15,150 $15,150 0% GASOLINE $1,312 $3,043 $4,600 $4,600 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $350 $350 0% TRAINING $164 $606 $1,000 $1,000 0% BUILDINGS $3,500 $562,500 $562,500 0% MACHINERY&EQUIPMENT $0 $4,000 $4,000 0% MOTOR VEHICLES -$1,000 $1,200 $20,000 $20,000 0% COMPUTER EQUIPMENT $6,568 $7,500 $7,500 0% Total Lifeguards: $263,413 $298,801 $949,081 $997,738 5.1% Total Fire Control: $1,556,551 $1,631,477 $2,330,818 $2,423,437 4% Total Public Safety: $6,913,600 $7,070,716 $8,242,611 $8,264,757 0.3% Human Services Health Animal Control SALARIES $70,330 $76,809 $84,565 $87,957 4% OVERTIME $637 $659 $1,500 $1,500 0% SPECIAL PAY $2,593 $3,147 $3,163 $7,963 151.8% F.I.C.A. $5,587 $6,148 $6,979 $7,086 1.5% BENEFIT GROUP -GENERAL $6,950 $5,968 $2,498 $2,598 4% 401 GENL DEF CONTR MATCH $1,936 $2,137 $250 $2,400 860% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $5,523 $5,744 4% LIFE $143 $163 $165 $165 0% WORKERS' COMPENSATION $736 $751 $1,074 $1,880 75% PROFESSIONAL SERVICES $0 $600 $600 0% OTHER CONTRACT SERVICES $0 $750 $750 0% COMMUNICATIONS $508 $504 $0 $900 N/A CITY PROVIDED $224 $224 $250 $250 0% REPAIR & MAINTENANCE $125 $298 $1,000 $1,000 0% FIRST VEHICLES/EQUIPMENT $0 $1,000 $1,000 0% OPERATING SUPPLIES $698 $1,947 $3,000 $3,000 0% GASOLINE $3,927 $2,081 $3,400 $3,400 0% BOOKS,SUBSCRIPT,MEMBERSHP $0 $250 $250 0% City of Atlantic Beach 1 Budget Book 2024 Page 162 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Total Animal Control: $112,451 $116,866 $115,967 $128,442 10.8% Total Health: $112,451 $116,866 $115,967 $128,442 10.8% Total Human Services: $112,451 $116,866 $115,967 $128,442 10.8% Total Expenditures: $7,026,050 $7,187,582 $8,358,578 $8,393,199 0.4% Operating Expenses (27.7%) Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (10.6%) Personnel Services (61.7%) 41) City of Atlantic Beach 1 Budget Book 2024 Page 163 0 0 Name 10 8 6 4 2 0 Budgeted and Historical Expenditures by Expense Type yryo�O 9 �yryo�o yryo�� Fyryo�ry Fy�ory� Capital Outlay • Operating Expenses • Personnel Services Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $452,995 $463,725 $536,349 $602,383 12.3% OVERTIME $225 $2,292 $650 $650 0% SPECIAL PAY $5,163 $18,347 $6,900 $6,900 0% F.I.C.A. $34,569 $36,765 $42,374 $46,660 10.1% BENEFIT GROUP -POLICE $295,699 $12,193 $12,193 $6,330 -48.1% BENEFIT GROUP -GENERAL $17,244 $14,920 $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $3,495 $6,073 $8,755 $8,755 0% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $22,094 $5,875 -73.4% UNFUNDED LIABILITY -POLICE $13,440 $10,978 $10,978 $10,978 0% HEALTH $58,147 $67,849 $66,304 $72,934 10% LIFE $797 $894 $806 $806 0% WORKERS' COMPENSATION $6,233 $6,604 $9500 $16,625 75% SALARIES $1,565,266 $1,668,838 $2,046,224 $1,966,416 -3.9% OVERTIME $88,310 $124,217 $105,000 $105,000 0% SPECIAL PAY $107,229 $126,789 $110,000 $120,000 9.1% F.I.C.A. $132,083 $145,748 $173,556 $166,879 -3.8% BENEFIT GROUP -POLICE $443,313 $252,996 $310,934 $131,350 -57.8% UNFUNDED LIABILITY -POLICE $278,964 $427,782 $148,971 $121,914 -18.2% City of Atlantic Beach 1 Budget Book 2024 Page 164 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) HEALTH $242,972 $294,765 $301,933 $332,127 10% LIFE $2,981 $3,380 $3,105 $3,105 0% WORKERS COMPENSATION $33,034 $39,020 $50,000 $87,500 75% REEMPLOYMENT $201 $1,481 $0 $0 0% COMPENSATION SALARIES $2,132 $0 N/A SALARIES $140,048 $115,422 $227,773 $243,157 6.8% OVERTIME $9,292 $9,677 $15,000 $15,000 0% SPECIAL PAY $24,533 $17,611 $29,722 $29,722 0% F.I.C.A. $13,425 $10,871 $21,168 $22,023 4% BENEFIT GROUP -POLICE $48,204 $27,434 $27,434 $14,243 -48.1% UNFUNDED LIABILITY -POLICE $30,252 $24,670 $24,670 $13,220 -46.4% HEALTH $18,308 $15,675 $20,532 $22,585 10% LIFE $259 $208 $275 $275 0% WORKERS' COMPENSATION $3,285 $2,856 $4,000 $7,000 75% SALARIES $251,399 $220,691 $278,201 $332,879 19.7% OVERTIME $7,415 $16,011 $17,500 $17,500 0% SPECIAL PAY $13,200 $34,059 $7,492 $15,000 100.2% F.I.C.A. $20,509 $20,423 $27,695 $27,952 0.9% BENEFIT GROUP -GENERAL $6,912 $5,968 $9,992 $6,737 -32.6% 401 GENL DEF CONTR MATCH $7,776 $9,318 $6,553 $6,816 4% UNFUNDED LIABILITY-GEPP $18,060 $16,030 $22,094 $6,557 -70.3% HEALTH $46,354 $49,499 $52,453 $57,698 10% LIFE $659 $580 $449 $449 0% WORKERS' COMPENSATION $246 $241 $350 $613 75.1% SALARIES $8,943 $15,547 $28,938 $29,768 2.9% SPECIAL PAY $180 $0 $0 0% F.I.C.A. $684 $1,203 $2,214 $2,214 0% WORKERS' COMPENSATION $170 $320 $210 $368 75.2% OVERTIME $0 $5,000 $5,000 0% BENEFITGROUP-POLICE $21,432 $12,193 $12,193 $12,193 0% UNFUNDED LIABILITY -POLICE $13,440 $10,978 $10,978 $10,978 0% HEALTH $576 $576 $0 $0 0% SALARIES $207,569 $232,682 $268,362 $302,775 12.8% OVERTIME $1,027 $0 N/A F.I.C.A. $15,879 $17,879 $20,530 $23,163 12.8% WORKERS COMPENSATION $4,463 $5,180 $6,000 $10,500 75% REEMPLOYMENT COMP $255 $0 $0 $0 0% SALARIES $70,330 $76,809 $84,565 $87,957 4% OVERTIME $637 $659 $1,500 $1,500 0% SPECIAL PAY $2,593 $3,147 $3,163 $7,963 151.8% F.I.C.A. $5,587 $6,148 $6,979 $7,086 1.5% BENEFIT GROUP -GENERAL $6,950 $5,968 $2,498 $2,598 4% City of Atlantic Beach 1 Budget Book 2024 Page 165 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) 401 GENL DEF CONTR MATCH $1,936 $2,137 $250 $2,400 UNFUNDED LIABILITY-GEPP $18,060 $16,030 $5,523 $5,744 LIFE $143 $163 $165 $165 WORKERS' COMPENSATION $736 $751 $1,074 $1,880 Total Personnel Services: $4,868,021 $4,774,681 $5,230,113 $5,177,257 860% 4% 0% 75% -1% Operating Expenses PROFESSIONAL SERVICES $16,914 $47,000 $0 -100% PROFESSIONAL SERVICES $17,206 $19,729 $41,662 $44,192 6.1% OTHER CONTRACTUAL SERVS. $12,022 $16,168 $13,700 $14,000 2.2% COMMUNICATIONS $132,382 $68,163 $173,351 $138,027 -20.4% TRANSP.,POSTAGE,MESSENGER $27 $104 $500 $500 0% UTILITIES $15,710 $17,431 $17,000 $17,000 0% CITY PROVIDED $4,018 $4,506 $7,600 $8,588 13% RENTALS & LEASES $17,143 $15530 $16,600 $18,600 12% REPAIR & MAINTENANCE $47,304 $69,135 $75,175 $132,962 76.9% FIRST VEHICLES/EQUIPMENT $29 $0 $0 0% PRINTING & PUBLISHING $4,792 $2,698 $10,500 $6,500 -38.1% PROMOTIONS $7,231 $7,904 $11,200 $14,200 26.8% OFFICE SUPPLIES $5,457 $6,843 $13,000 $13,000 0% OPERATING SUPPLIES $34,924 $57,102 $61,800 $61,800 0% DIESEL $0 $1,200 $1,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,777 $5,197 $4,000 $4,000 0% TRAINING $17244 $25,979 $25,000 $25,000 0% COMMUNICATIONS $0 $7,717 $1,000 -87% OTHER CONTRACTUAL SERVS. $23,974 $30,071 $6,000 $6,000 0% TRAVEL AND PER DIEM $94 $500 $500 0% REPAIR & MAINTENANCE $22,784 $48,354 $71,700 $71,700 0% OPERATING SUPPLIES $106,059 $132,678 $130,525 $124,965 -4.3% GASOLINE $47,852 $80,639 $89,259 $89,259 0% OTHER CONTRACTUAL SERVS. $1,250 $1,250 $2,100 $2,100 0% REPAIR & MAINTENANCE $0 $4,000 $4,000 0% OPERATING SUPPLIES $491 $883 $1,000 $1,000 0% OPERATING SUPPLIES $2,258 $915 $3,000 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $350 $350 0% COMMUNICATIONS $41 $0 $0 $0 0% OPERATING SUPPLIES $276 $143 $350 $350 0% INVESTIGATIONS $1,000 $1,000 $6,000 $6,000 0% RENTALS & LEASES $6,679 $1,559 $8500 $7,000 -17.6% REPAIR & MAINTENANCE $0 $1,000 $1,000 0% OPERATING SUPPLIES $208 $297 $1,000 $1,000 0% CITY OF JAX CONTRACT $1,273,524 $1511,731 $1,363,785 $1,404,699 3% UTILITIES $15,596 $17516 $13,952 $17,000 21.8% City of Atlantic Beach 1 Budget Book 2024 Page 166 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) CITY PROVIDED $4,018 $3,629 $4,000 $4,000 0% PROFESSIONAL SERVICES $2,475 $2,800 $12,000 $12,000 0% OTHER CONTRACTUAL SVC $2,220 $3,177 $3,500 $3,500 0% TRAVEL AND PER DIEM $0 $3,000 $3,000 0% COMMUNICATIONS $5,104 $4,803 $6,589 $13,700 107.9% UTILITIES $569 $602 $1,000 $1,000 0% CITY PROVIDED $2,692 $1,596 $3,000 $3,000 0% REPAIR & MAINTENANCE $1,224 $3,281 $6,000 $6,000 0% FIRST VEHICLES/EQUIPMENT $0 $4,000 $4,000 0% OPERATING SUPPLIES $20,488 $10,857 $15,150 $15,150 0% GASOLINE $1,312 $3,043 $4,600 $4,600 0% BOOK,SUBSCRIP,MEMBERSHIPS $0 $350 $350 0% TRAINING $164 $606 $1,000 $1,000 0% PROFESSIONAL SERVICES $0 $600 $600 0% OTHER CONTRACT SERVICES $0 $750 $750 0% COMMUNICATIONS $508 $504 $0 $900 N/A CITY PROVIDED $224 $224 $250 $250 0% REPAIR & MAINTENANCE $125 $298 $1,000 $1,000 0% FIRST VEHICLES/EQUIPMENT $0 $1,000 $1,000 0% OPERATING SUPPLIES $698 $1,947 $3,000 $3,000 0% GASOLINE $3,927 $2,081 $3,400 $3,400 0% BOOKS,SUBSCRIPT,MEMBERSHP $0 $250 $250 0% Total Operating Expenses: $1,864,974 $1,999,807 $2,304,465 $2,322,942 0.8% Capital Outlay MACHINERY & EQUIPMENT $25,728 $59,974 $50,000 $179,000 258% COMPUTER EQUIPMENT $2,199 $0 $0 $0 0% MACHINERY& EQUIPMENT $8,677 $42,476 $0 $0 0% MACHINERY&EQUIPMENT $48,086 $O $0 $0 0% MOTOR VEHICLES $209,366 $299,375 $180,000 $120,000 -33.3% BUILDINGS $3,500 $562,500 $562,500 0% MACHINERY&EQUIPMENT $0 $4,000 $4,000 0% MOTOR VEHICLES -$1,000 $1,200 $20,000 $20,000 0% COMPUTER EQUIPMENT $6,568 $7,500 $7,500 0% Total Capital Outlay: $293,056 $413,093 $824,000 $893,000 8.4% Total Expense Objects: $7,026,050 $7,187,582 $8,358,578 $8,393,199 0.4% City of Atlantic Beach 1 Budget Book 2024 Page 167 Public Works There are several departments/divisions covered under the Public Works umbrella. Here is a brief synopsis. Public Works Administration The purpose of the Public Works Administration Division is responsible for the administration of design, construction, figitecatiiSarditatinrralinkarizentrele activities for Streets, Stormwater, Buildings, Parks, Beauti Equipment Maintenance, as well as supporting annual contracts and customer requests related to Public Works functions. Building Maintenance The Building Maintenance Division of the Public Works Department is responsible for routine maintenance and improvements to the City's buildings and associated infrastructure. Fleet Maintenance iliht;rFilairttntance Division of the Public Works Department is responsible for overseeing the contractor's compliance with their contractual obligation to the City, including services and repairs on all City vehicles, and heavy and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle fiabdbs as needed. Streets and Maintenance The Streets and Maintenance Division of the Public Works Department is responsible for maintaining and improving the City's streets, rights-of-way, beach, beach accesses, stormwater conveyance and treatment systems, and signage and striping throughout the City. Parks The Parks Division of the Public Works Department manages the day-to-day maintenance and long-term improvements of the parks throughout the city. Responsibilities include providing functional, safe recreational areas for the citizens. and visitors who use the parks and keeping the parks aesthetically pleasing. Sanitation The Sanitation Department is responsible for overseeing the franchise refuse contractor's compliance with their contractual obligations to the City, including removal of garbage, yard waste, construction debris and recycling. Stormwater Utility The Stormwater Utility is responsible for funding improvements and maintenance to reduce the impact of severe weather by providing effective treatment and conveyance of the City's stormwater. Expenditures Summary $1,231,943 $1,546,393 (15.97% vs. prior year) City of Atlantic Beach 1 Budget Book 2024 Page 168 12.5M 10M 7.5M 5M 2.5M 0 FY2018 Public Works Proposed and Historical Budget vs. Actual FY2019 FY2020 General Fund (31.7%) FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted Expenditures by Fund 2024 Expenditures by Fund Enterprise Funds (68.3%) City of Atlantic Beach 1 Budget Book 2024 Page 169 N c O Name 12.5 10 7.5 5 2.5 0 Budgeted and Historical 2024 Expenditures by Fund ,0> y�oryti tiory� yvorya F F F • General Fund • Enterprise Funds Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) General Fund General Fund Personnel Services $1,180549 $1,330,425 $1,551587 $1,663,619 7.2% Operating Expenses $802,954 $1,029,182 $1,671,854 $1,422,595 -14.9% Capital Outlay $55,493 $265,189 $131,500 $479,500 264.6% Total General Fund: $2,038,996 $2,624,796 $3,354,941 $3,565,714 6.3% Total General Fund: $2,038,996 $2,624,796 $3,354,941 $3,565,714 6.3% Enterprise Funds Sanitation Fund Personnel Services -$30,200 $33,159 $69,198 $73,788 6.6% Operating Expenses $1,747,032 $1,994,028 $1,794,527 $2,113,930 17.8% Capital Outlay $0 $150,000 $0 -100% Total Sanitation Fund: $1,716,832 $2,027,187 $2,013,725 $2,187,718 8.6% Storm Water Drainage Fund Personnel Services $371,313 $293,525 $356,010 $393,061 10.4% Operating Expenses $901,098 $1,076,899 $729,949 $1,022,250 40% Capital Outlay $261,695 $95,989 $3,058,025 $3,886,400 27.1% Debt Service $0 $169,000 $172,900 $176,800 2.3% 41) City of Atlantic Beach 1 Budget Book 2024 Page 170 Name Total Storm Water Drainage Fund: Total Enterprise Funds: Total: Garbage/Solid Waste (19.5%) FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $1,534,105 $1,635,413 $4,316,884 $5,478,510 26.9% $3,250,937 $3,662,600 $6,330,609 $7,666,229 21.1% $5,289,933 $6,287,396 $9,685,550 $11,231,943 16% Expenditures by Function Budgeted Expenditures by Function Maintenance (11.3%) Public Works (20.5%) Flood Control (48.8%) City of Atlantic Beach 1 Budget Book 2024 Page 171 N c O Name 12.5 10 7.5 5 2.5 0 Budgeted and Historical Expenditures by Function yV • Maintenance Expenditures Physical Environment Garbage/Solid Waste fiksli De Operating Expenses Sethi Not De �ry0 y�0 AriOryry ti0 �ry0 Garbage/Solid Waste • Public Works Flood Control Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) $450 $450 $0 $0 0% $450 $450 $0 $0 0% Sanitation Personnel Services -$30,200 $33,159 $69,198 $73,788 6.6% Operating Expenses $1,746,582 $1,993,578 $1,794,527 $2,113,930 17.8% Capital Outlay $0 $150,000 $0 -100% Total Sanitation: $1,716,382 $2,026,737 $2,013,725 $2,187,718 8.6% Total Garbage/Solid Waste: $1,716,832 $2,027,187 $2,013,725 $2,187,718 8.6% Flood Control filed De Personnel Services $371,313 $293,525 $356,010 $393,061 10.4% Operating Expenses $901,098 $1,076,899 $729,949 $1,022,250 40% Capital Outlay $261,695 $95,989 $3,058,025 $3,886,400 27.1% Debt Service $0 $169,000 $172,900 $176,800 2.3% 41) City of Atlantic Beach 1 Budget Book 2024 Page 172 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) 1IeffiI Not De $1,534,105 $1,635,413 $4,316,884 $5,478,510 26.9% Total Flood Control: $1,534,105 $1,635,413 $4,316,884 $5,478,510 26.9% Total Physical Environment: $3,250,937 $3,662,600 $6,330,609 $7,666,229 21.1% Transportation Public Works Public Wks Administration Personnel Services $344,961 $327,790 $388,037 $391,987 1% Operating Expenses $62,097 $36,291 $74,680 $112,450 50.6% Capital Outlay $0 $10,000 $209,000 1,990% Total Public Wks $407,059 $364,081 $472,717 $713,437 50.9% Administration: Road & Street Division Personnel Services $426,421 $450,921 $618,598 $695,939 12.5% Operating Expenses $388,708 $512,381 $763,692 $593,663 -22.3% Capital Outlay $46,910 $182,207 $56,000 $71,000 26.8% Total Road & Street Division: $862,039 $1,145,510 $1,438,290 $1,360,602 -5.4% torbi Personnel Services $93,950 $114,221 $123,369 $134,750 9.2% Operating Expenses $19,427 $31,571 $51,350 $92,350 79.8% i6attchBeauti $113,377 $145,793 $174,719 $227,100 30% Total Public Works: $1,382,474 $1,655,384 $2,085,726 $2,301,140 10.3% Total Transportation: $1,382,474 $1,655,384 $2,085,726 $2,301,140 10.3% Culture and Recreation Parks And Recreation Maintenance Personnel Services $315,217 $437,492 $421,583 $440,942 4.6% Operating Expenses $332,722 $448,938 $782,132 $624,132 -20.2% Capital Outlay $8,583 $82,983 $65,500 $199,500 204.6% Total Maintenance: $656,522 $969,412 $1,269,215 $1,264,574 -0.4% Total Parks And Recreation: $656,522 $969,412 $1,269,215 $1,264,574 -0.4% Total Culture and Recreation: $656,522 $969,412 $1,269,215 $1,264,574 -0.4% Total Expenditures: $5,289,933 $6,287,396 $9,685,550 $11,231,943 16% 41) City of Atlantic Beach 1 Budget Book 2024 Page 173 C O 12.5 10 7.5 5 2.5 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (19%) Debt Service (1.6%) Capital Outlay (38.9%) Operating Expenses (40.6%) Budgeted and Historical Expenditures by Expense Type J`t0 ry0 F J`t0 ,tib o • Debt Service i Personnel Services • Capital Outlay • Operating Expenses Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 174 Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services $1,521,662 $1,657,108 $1,976,795 $2,130,468 7.8% Operating Expenses $3,451,084 $4,100,109 $4,196,330 $4,558,775 8.6% Capital Outlay $317,187 $361,179 $3,339,525 $4,365,900 30.7% Debt Service $0 $169,000 $172,900 $176,800 2.3% Total Expense Objects: $5,289,933 $6,287,396 $9,685,550 $11,231,943 16% 41) City of Atlantic Beach 1 Budget Book 2024 Page 175 Recreation and Cultural Arts Purpose: The Recreation Department administers the recreational activities and special events throughout the city. The department sponsors such programs as spring and Fall Flag Football, summer camp, festivals, and senior and after-school programs through the community centers and parks, Campout Under the Stars, Wild Wonders, and monthly art shows. The Department also serves as City liaison to the Cultural Arts and Recreation Committee where, together, the following events are held: Jazz Festival, Arts in the Park, Dog Festival, the Cultural Arts and Recreation Advisory Committee grant program; Acoustic and Songwriters nights, and the Tour de Parks bicycle trek. Key Objectives: • Work with the City Commission and City staff to maintain and improve the quality of life of Atlantic Beach residents through cultural arts and recreation. • Maintain and enhance current programs and events. • Work with the Atlantic Beach Youth Council on programs and projects. • Administer facility rentals, permitting private special events and provide staff support to the Cultural Arts and Recreation Committee. 2,500k 2,000k 1,500k 1,000k 500k 0 Expenditures Summary 538,387 -$273,549 (-33.69% vs. prior year) Recreation and Cultural Arts Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted eCity of Atlantic Beach 1 Budget Book 2024 Page 176 Expenditures by Expense Type Budgeted Expenditures by Expense Type Grants and Aids (15%) Operating Expenses (32.8%) 2.5 2 1 0.5 0 Personnel Services (52.1%) Budgeted and Historical Expenditures by Expense Type 4O Fy ryo F ti^ Fy Fy ti3 y�o ti� o • Capital Outlay • Debt Service • Grants and Aids • Operating Expenses • Personnel Services Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 177 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARY $223,816 $251,950 $340,625 $194,473 -42.9% OVERTIME $968 $6,151 $7,000 $7,000 0% SPECIAL PAY $4,012 $34,283 $5,000 $5,000 0% F.I.C.A. $17,146 $22,265 $27,358 $14,877 -45.6% BENEFIT GROUP -GENERAL $17244 $14,920 $7,943 $7,943 0% 401 GENL DEF CONTR MATCH $2,788 $8,531 $1,283 $12,855 901.9% UNFUNDED LIABILITY-GEPP $45,146 $40,074 $17,565 $17,565 0% HEALTH $26,180 $27279 $30,143 $15,605 -48.2% LIFE $307 $435 $349 $449 28.7% WORKERS COMPENSATION $4,390 $6,802 $11,000 $5,000 -54.5% REEMPLOYMENT $275 $0 $0 0% COMPENSATION Total Personnel Services: $341,996 $412,964 $448,266 $280,767 -37.4% Operating Expenses PROFESSIONAL SERVICES $315 $468 $0 $250 N/A OTHER CONTRACTUAL SERVS. $5,947 $28,660 $43,600 $44,000 0.9% TRAVEL AND PER DIEM $160 $639 $500 $500 0% COMMUNICATIONS $7,894 $8,422 $11,000 $11,000 0% FREIGHT,POSTAGE,EXPR MAIL $0 $150 $150 0% UTILITIES $9,383 $11,137 $10,000 $12,000 20% CITY PROVIDED $6,162 $7,849 $9,000 $9,000 0% RENTALS AND LEASES $1,633 $9,017 $9,800 $11,000 12.2% REPAIR & MAINTENANCE $680 $2,009 $3,600 $5,600 55.6% FIRST VEHICLES/EQUIPMENT $0 $6,000 $6,000 0% PRINTING AND PUBLISHING $1763 $3,500 $3,500 0% CULTURAL ARTS $3,100 $32,566 $32,800 $41,300 25.9% OFFICE SUPPLIES $415 $0 $5,000 $3,000 -40% OPERATING SUPPLIES $9,849 $38,157 $48,600 $24,100 -50.4% GASOLINE $295 $886 $2,500 $1,250 -50% BOOK,SUBSCRIP,MEMBERSHIPS $307 $320 $470 46.9% TRAINING $94 $2,755 $4,300 $3,500 -18.6% Total Operating Expenses: $45,927 $144,634 $190,670 $176,620 -7.4% Capital Outlay MOTOR VEHICLES $0 $86,000 $0 -100% COMPUTER EQUIPMENT $0 $6,000 $0 -100% INFRASTRUCTURE $500 $0 N/A Total Capital Outlay: $500 $0 $92,000 $0 -100% Grants and Aids City of Atlantic Beach 1 Budget Book 2024 Page 178 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) CULTURAL ARTS/SCHOOLS $5,820 $17,820 $6,000 $6,000 0% AIDS TO PRIVATE ORGANIZAT $47,600 $32,460 $75,000 $75,000 0% Total Grants and Aids: $53,420 $50,280 $81,000 $81,000 0% $441,843 $607,879 $811,936 $538,387 -33.7% Total Expense Objects: 41) City of Atlantic Beach 1 Budget Book 2024 Page 179 Public Utilities Responsibilities The primary responsibility of Public Utilities is to protect public health and the environment. This is accomplished by operating and maintaining the potable water and wastewater systems to meet or exceed local, state and federal regulations and standards. Public Utilities is staffed by 22 employees with the responsibility to: • Operate and maintain the o Potable water, wastewater and reclaimed water treatment plants o Potable water and reclaimed distribution system o Sewer collection system, including 33 lift stations • Conduct regulatory compliance reporting and permitting • Monitor the Cross -Connection Control Program • Continually update the GIS mapping and data system • Read and maintain meters • Manage the Capital Improvements Program Water Utility Purpose: The Water Production and Water Distribution Divisions operate and maintain three water treatment plants, seven potable tizeiteDlieetiprand the distribution system to supply potable water and Key Objectives: • To protect the public health through compliance with local, state and federal regulatory requirements for drinking water standards • fTBp atet iorwater supply and facilities to provide • To insure adequate quantity and quality of future water supplies throughout the service area through proper maintenance and planning • To protect existing water facilities through accurate system mapping and data entry into the GIS system • iffilearigratEposEllarkatoteviisitheitetertespoid by our customers remain reasonable Sewer Utility Fund Purpose: The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection, transmission and treatment facilities. These facilities include the treatment plant, reclaimed water facilities, lift stations, forcemains, gravity thEaritipuerirpii,systitthentl outfall forcemains which discharge to the St. Johns River. Biosolids, the treated product of wastewater treatment, are disposed of at the Trail Ridge Landfi. Key Objectives: • To protect the environment and public health by maintaining compliance with local, state and federal regulatory requirements and standards • To maintain and improve facilities and equipment to extend the life expectancy of all systems as much as possible • To rehabilitate the sewer collection system as recommended in the Capital Improvement Program • To protect the system by continually updating sewer maps and data using the GIS system City of Atlantic Beach 1 Budget Book 2024 Page 180 • ti3earlgratEpaiselbykatotaitrstthEetrikstertiesapoid by our customers remain reasonable • tmda hgd-laimed water for irrigation 20M 15M 10M 5M 0 Expenditures Summary $,886,150 $2,996,591 (21.57% vs. prior year) Public Utilities Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 181 20 17.5 15 12.5 N C 10 7.5 5 2.5 0 Name Water Fund (48.1%) Expenditures by Fund 2024 Expenditures by Fund Budgeted and Historical 2024 Expenditures by Fund City of Atlantic Beach 1 Budget Book 2024 Sewer Fund (51.9%) Q Q Q • Water Fund • Sewer Fund Grey background indicates budgeted figures. F AV FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Page 182 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Water Fund SALARIES $197,800 $219,283 $249,234 $259,203 4% OVERTIME $8,231 $9,721 $10,000 $10,000 0% SPECIAL PAY $1,575 $1,325 $3,000 $3,000 0% COMPENSATED ANNUAL LEAVE $8,994 $473 $0 $0 0% F.I.C.A. $15,721 $17,549 $18,443 $19,181 4% BENEFIT GROUP -GENERAL $8,538 $5,968 $7,943 $8,261 4% 401 GENL DEF CONTR MATCH $3,696 $5,938 $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP -$320,304 $16,030 $17,565 $18,268 4% HEALTH $27,840 $34,342 $32,453 $35,699 10% LIFE $398 $458 $241 $420 74.3% WORKERS' COMPENSATION $3,680 $3,887 $4,459 $7,804 75% OTH POSTEMPLOY BENE(OPEB) $14,965 $0 $0 $0 0% SALARIES $287,774 $296,833 $324,294 $337,266 4% OVERTIME $21,052 $25,391 $30,000 $30,000 0% SPECIAL PAY $11,629 $14,970 $10,000 $24,000 140% COMPENSATED ANNUAL LEAVE -$2,311 $13,134 $0 $0 0% F.I.C.A. $24,019 $25,560 $28,051 $29,173 4% BENEFIT GROUP -GENERAL $32,739 $26,856 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $6,630 $8,689 $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $81,264 $72,134 $23,419 $24,356 4% HEALTH $77,230 $76,253 $91,617 $100,779 10% LIFE $761 $813 $800 $800 0% WORKERS' COMPENSATION $6,743 $7,389 $6,996 $12,243 75% PROFESSIONAL SERVICES $0 $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $981 $249 $2,000 $2,000 0% INSURANCE $53,526 $61,698 $76,324 $114,486 50% BAD DEBT EXPENSE $55,147 $0 $0 0% CITY MANAGER $46,164 $37,523 $97,656 $97,656 0% FINANCE AND ADMIN $322,632 $288,381 $125,007 $125,007 0% PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $12,084 $12,391 $18,833 $18,833 0% INFORMATION TECHNOLOGY $42,588 $35,701 $54,395 $54,395 0% FACILITIES MAINTENANCE $40,608 $53,658 $57,590 $57,590 0% BUILDING -PURCHASED $986 $675 $0 $0 0% BUILDING -CONTRIBUTED $1,820 $1,820 $0 $0 0% IMPROTHERTHAN BLD-PURCH $515,628 $479,101 $0 $0 0% IMP OTHER THAN BL-CONTRIB $83,105 $66,783 $0 $0 0% MACHINERY&EQUIPMENT $33,170 $36,982 $0 $0 0% MOTOR VEHICLES $25,315 $29,136 $0 $0 0% COMPUTER EQUIPMENT $328 $164 $0 $0 0% PROFESSIONAL SERVICES $18,755 $36,627 $75,000 $85,000 13.3% City of Atlantic Beach 1 Budget Book 2024 Page 183 Name Engineering Services for Installation of new well at # 3 WTP FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) $50,000 N/A OTHER CONTRACTUAL SERVS. $162,374 $80,452 $210,500 $248,000 17.8% TRAVEL AND PER DIEM $1,324 $1,503 $3,000 $3,000 0% COMMUNICATIONS $3,535 $2,478 $4,750 $4,750 0% TRANSP.,POSTAGE,MESSENGR. $11 $21 $200 $200 0% UTILITIES $95,890 $115,070 $98,000 $100,000 2% CITY PROVIDED $8,290 $11,601 $11,000 $11,000 0% RENTALS & LEASES $76 $169 $400 $400 0% REPAIR & MAINTENANCE $39,427 $11,124 $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $5,466 $6,426 $7,000 $0 -100% PRINTING AND PUBLISHING $554 $132 $2,600 $2,600 0% OTHER CURRENT CHARGES $4,721 $5,000 $5,500 $5,500 0% OFFICE SUPPLIES $1,431 $1,990 $3,500 $12,000 242.9% OPERATING SUPPLIES $33,791 $52,156 $52,500 $107,500 104.8% GASOLINE $1,972 $2,540 $4,000 $4,000 0% DIESEL $0 $2,500 $2,500 0% BOOK,SU BSCRI P,MEM BERSH I PS $1,735 $2,135 $2,925 $2,925 0% TRAINING $1,400 $2,492 $8,000 $8,000 0% PROFESSIONAL SERVICES $18,649 $3,970 $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $90,483 $68,449 $245,000 $295,000 20.4% TRAVEL AND PER DIEM $1,825 $2,450 $4,500 $4,500 0% COMMUNICATIONS $5,976 $3,682 $3,700 $4,500 21.6% TRANSP.,POSTAGE,MESSENGR. $17 $42 $100 $100 0% UTILITIES $1,494 $1,831 $2,500 $2,500 0% RENTALS & LEASES $2,827 $1,468 $2,000 $2,000 0% REPAIR & MAINTENANCE $7,284 $5,604 $25,000 $35,000 40% FIRST VEHICLES/EQUIPMENT $25,284 $27,261 $27,000 $30,000 11.1% PRINTING AND PUBLISHING $126 $0 $1,500 $1,500 0% OFFICE SUPPLIES $572 $897 $1,000 $2,000 100% OPERATING SUPPLIES $151242 $142,494 $185,000 $174,500 -5.7% GASOLINE $17,170 $27,463 $30,000 $35,000 16.7% DIESEL $157 $49 $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $240 $231 $1,000 $1,000 0% TRAINING $1,897 $1,876 $4,000 $4,000 0% INFRASTRUCTURE $79,237 $315,915 $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT -$18,897 $33,781 $270,000 $185,750 -31.2% MOTOR VEHICLES $6,756 $38,188 $0 $0 0% INFRASTRUCTURE $4,653 $81,292 $1,272,962 $747,100 -41.3% MACHINERYAND EQUIPMENT $39,246 $0 $0 $0 0% MOTOR VEHICLES $107,786 $0 $0 0% TD BANK -URB SERIES 2014 $442,750 $455,000 $465,500 $476,000 2.3% KEY GOV'T FIN SERIES 2021 $41,000 $42,000 $43,000 2.4% City of Atlantic Beach 1 Budget Book 2024 Page 184 Name SRF LOAN-DW160710 Total Water Fund: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) $37,853 $0 $0 $0 $3,115,970 $3,805,353 $6,465,375 $8,125,802 0% 25.7% Sewer Fund SALARIES $177242 $204,826 $209,612 $217,997 4% OVERTIME $12,875 $16,368 $10,000 $22,000 120% SPECIAL PAY $8,720 $8,750 $6,452 $14,000 117% COMPENSATED ANNUAL LEAVE -$3,247 $6,668 $0 $0 0% F.I.C.A. $15,001 $17,461 $11,444 $11,902 4% BENEFIT GROUP -GENERAL $18,915 $14,920 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $567 $619 $566 $589 4% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $23,419 $24,356 4% HEALTH $27,824 $31,583 $32,276 $35,504 10% LIFE $382 $411 $409 $409 0% WORKERS' COMPENSATION $3,243 $3,608 $5,611 $9,820 75% OTH POSTEMPLOY BENE(OPEB) $6,917 $0 $0 $0 0% SALARIES $518,687 $542,183 $671,972 $698,851 4% OVERTIME $34,003 $30,617 $18,000 $28,000 55.6% SPECIAL PAY $17,234 $39,341 $33,484 $20,000 -40.3% COMPENSATED ANNUAL LEAVE $2,755 -$4,999 $0 $0 0% F.I.C.A. $42,706 $46,498 $52,503 $54,603 4% BENEFIT GROUP -GENERAL $56,931 $48,022 $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,605 $6,460 $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $144,468 $128,237 $99,644 $103,630 4% HEALTH $100,778 $119,121 $117,294 $129,024 10% LIFE $999 $1,087 $1,120 $1,120 0% WORKERS' COMPENSATION $21,324 $21,042 $28,000 $49,000 75% INSURANCE $145,829 $165,513 $201,286 $301,929 50% BAD DEBT EXPENSE $32,132 $0 $0 0% CITY MANAGER $66,276 $60,747 $97,656 $97,656 0% FINANCE AND ADMIN $327,660 $284,929 $267,727 $267,727 0% PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $25,440 $26,089 $24,681 $24,681 0% INFORMATION TECHNOLOGY $89,676 $75,169 $71,286 $71,286 0% FACILITIES MAINTENANCE $69,156 $91,364 $98,059 $98,059 0% BUILDING -PURCHASED $3,861 $2,396 $0 $0 0% IMPROTHERTHAN BLD-PURCH $1,050,272 $994,354 $0 $0 0% IMP OTHER THAN BL-CONTRIB $119,816 $119,816 $0 $0 0% MACHINERY&EQUIPMENT $129,819 $121,454 $0 $0 0% MOTOR VEHICLES $40,290 $38,711 $0 $0 0% COMPUTER EQUIPMENT $179 $179 $0 $0 0% LAND IMPROVEMENTS $633 $633 $0 $0 0% City of Atlantic Beach 1 Budget Book 2024 Page 185 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) PROFESSIONAL SERVICES $45,508 $2,883 $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $177,187 $108,796 $299,500 $333,000 11.2% TRAVEL AND PER DIEM $2,345 $2,909 $3,500 $5,000 42.9% COMMUNICATIONS $3,547 $2,991 $3,500 $3,500 0% TRANSP.,POSTAGE,MESSENGER $8 $46 $50 $50 0% UTILITIES $56,298 $65,281 $55,000 $60,000 9.1% CITY PROVIDED $10,495 $10,982 $14,000 $14,000 0% RENTALS & LEASES $263 $0 $500 $500 0% REPAIR & MAINTENANCE $74,251 $257,998 $460,000 $485,000 5.4% FIRST VEHICLES/EQUIPMENT $22,038 $23,307 $16,500 $18,000 9.1% PRINTING & PUBLISHING $66 $800 $500 -37.5% OPERATING SUPPLIES $126,203 $38,822 $47,200 $47,200 0% GASOLINE $2,515 $2,801 $3,000 $3,000 0% DIESEL $1,318 $1,438 $3,000 $2,100 -30% BOOK,SU BSCRI P,MEM BERSH I PS $280 $750 $750 0% TRAINING $147 $385 $3,000 $3,000 0% PROFESSIONAL SERVICES $16,605 $34,307 $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $143,701 $231,932 $322,500 $865,500 168.4% TRAVEL AND PER DIEM $216 $385 $500 $500 0% COMMUNICATIONS $4,026 $3,209 $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $21 $430 $500 $500 0% UTILITIES $150,319 $174,810 $192,000 $205,000 6.8% CITY PROVIDED $26,347 $23,134 $20,000 $24,000 20% RENTALS & LEASES $918 $1,025 $1,500 $1,650 10% REPAIR & MAINTENANCE $128,366 $159,577 $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $16,781 $23,394 $14,000 $18,000 28.6% PRINTING & PUBLISHING $187 $156 $500 $500 0% OTHER CURRENT CHARGES $6,250 $6,250 $10,000 $10,000 0% OFFICE SUPPLIES $151 $905 $1,000 $1,000 0% OPERATING SUPPLIES $152,829 $108,398 $275,600 $301,600 9.4% GASOLINE $3,287 $4,220 $4,500 $4,500 0% DIESEL $8,303 $9,993 $14,000 $16,000 14.3% BOOK,SU BSCRI P,MEM BERSH I PS $225 $563 $2,000 $2,000 0% TRAINING $1,841 $2,749 $7,000 $7,000 0% INFRASTRUCTURE $37,631 $365,345 $901,191 $1,389,600 54.2% MACHINERY& EQUIPMENT $31,637 $93,876 $50,000 $0 -100% BUILDINGS $0 $0 $100,000 N/A INFRASTRUCTURE $193,673 $292,762 $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY&EQUIPMENT $14,006 $0 $40,750 N/A MOTOR VEHICLES $0 $35,000 $0 -100% TD BANK -URB SERIES 2014 $0 $676,000 $691,600 $707,200 2.3% City of Atlantic Beach 1 Budget Book 2024 Page 186 Name KEY GOVT FIN SERIES 2021 SRF LOAN-WW160700 Total Sewer Fund: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) $396,000 $405,000 $412,000 1.7% $355,022 $0 $0 $0 0% $5,248,218 $6,549,097 $7,424,184 $8,760,348 18% Total: $8,364,189 $10,354,449 $13,889,559 $16,886,150 21.6% Water Utility Services (48.1%) Expenditures by Function Budgeted Expenditures by Function Sewer Services (51.9%) City of Atlantic Beach 1 Budget Book 2024 Page 187 20 17.5 15 12.5 N C 2 10 7.5 5 2.5 0 Name Budgeted and Historical Expenditures by Function �ryo�e A qs, tioryo Q gory'• F tiory� J �ryoti� <-kg' �l J 1 • Water Utility Services • Sewer Services Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Expenditures Physical Environment Water Utility Services Neal De PROFESSIONAL SERVICES $0 $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $981 $249 $2,000 $2,000 0% INSURANCE $53,526 $61,698 $76,324 $114,486 50% BAD DEBT EXPENSE $55,147 $0 $0 0% CITY MANAGER $46,164 $37,523 $97,656 $97,656 0% FINANCEANDADMIN $322,632 $288,381 $125,007 $125,007 0% PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $12,084 $12,391 $18,833 $18,833 0% INFORMATION TECHNOLOGY $42,588 $35,701 $54,395 $54,395 0% FACILITIES MAINTENANCE $40,608 $53,658 $57,590 $57,590 0% BUILDING -PURCHASED $986 $675 $0 $0 0% BUILDING -CONTRIBUTED $1,820 $1,820 $0 $0 0% IM PR OTHER THAN BLD-PURCH $515,628 $479,101 $0 $0 0% IMP OTHER THAN BL-CONTRIB $83,105 $66,783 $0 $0 0% MACHINERY & EQUIPMENT $33,170 $36,982 $0 $0 0% 41) City of Atlantic Beach 1 Budget Book 2024 Page 188 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) MOTOR VEHICLES $25,315 $29,136 $0 $0 0% COMPUTER EQUIPMENT $328 $164 $0 $0 0% TD BANK -URB SERIES 2014 $442,750 $455,000 $465,500 $476,000 2.3% KEY GOV'T FIN SERIES 2021 $41,000 $42,000 $43,000 2.4% SRF LOAN-DW160710 $37,853 $0 $0 $0 0% iiethl Not De $1,780,320 $1,725,714 $1,039,248 $1,104,910 6.3% Production SALARIES $197,800 $219,283 $249,234 $259,203 4% OVERTIME $8,231 $9,721 $10,000 $10,000 0% SPECIAL PAY $1,575 $1,325 $3,000 $3,000 0% COMPENSATED ANNUAL LEAVE $8,994 $473 $0 $0 0% F.I.C.A. $15,721 $17,549 $18,443 $19,181 4% BENEFIT GROUP -GENERAL $8,538 $5,968 $7,943 $8,261 4% 401 GENL DEF CONTR MATCH $3,696 $5,938 $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP -$320,304 $16,030 $17,565 $18,268 4% HEALTH $27,840 $34,342 $32,453 $35,699 10% LIFE $398 $458 $241 $420 74.3% WORKERS' COMPENSATION $3,680 $3,887 $4,459 $7,804 75% OTH POSTEMPLOY BENE(OPEB) $14,965 $0 $0 $0 0% PROFESSIONAL SERVICES $18,755 $36,627 $75,000 $85,000 13.3% Engineering Services for Installation of new well at #3 WTP $50,000 N/A OTHER CONTRACTUAL SERVS. $162,374 $80,452 $210,500 $248,000 17.8% TRAVEL AND PER DIEM $1,324 $1,503 $3,000 $3,000 0% COMMUNICATIONS $3,535 $2,478 $4,750 $4,750 0% TRANSP.,POSTAGE,MESSENGR. $11 $21 $200 $200 0% UTILITIES $95,890 $115,070 $98,000 $100,000 2% CITY PROVIDED $8,290 $11,601 $11,000 $11,000 0% RENTALS & LEASES $76 $169 $400 $400 0% REPAIR & MAINTENANCE $39,427 $11,124 $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $5,466 $6,426 $7,000 $0 -100% PRINTING AND PUBLISHING $554 $132 $2,600 $2,600 0% OTHER CURRENT CHARGES $4,721 $5,000 $5,500 $5,500 0% OFFICE SUPPLIES $1,431 $1,990 $3,500 $12,000 242.9% OPERATING SUPPLIES $33,791 $52,156 $52,500 $107,500 104.8% GASOLINE $1,972 $2,540 $4,000 $4,000 0% DIESEL $0 $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,735 $2,135 $2,925 $2,925 0% TRAINING $1,400 $2,492 $8,000 $8,000 0% INFRASTRUCTURE $79,237 $315,915 $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT -$18,897 $33,781 $270,000 $185,750 -31.2% MOTOR VEHICLES $6,756 $38,188 $0 $0 0% City of Atlantic Beach 1 Budget Book 2024 Page 189 Name Total Production: FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) $418,982 $1,034,771 $3,055,983 $5,067,560 65.8% Distribution SALARIES $287,774 $296,833 $324,294 $337,266 4% OVERTIME $21,052 $25,391 $30,000 $30,000 0% SPECIAL PAY $11,629 $14,970 $10,000 $24,000 140% COMPENSATED ANNUAL LEAVE -$2,311 $13,134 $0 $0 0% F.I.C.A. $24,019 $25,560 $28,051 $29,173 4% BENEFIT GROUP -GENERAL $32,739 $26,856 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $6,630 $8,689 $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $81,264 $72,134 $23,419 $24,356 4% HEALTH $77,230 $76,253 $91,617 $100,779 10% LIFE $761 $813 $800 $800 0% WORKERS' COMPENSATION $6,743 $7,389 $6,996 $12,243 75% PROFESSIONAL SERVICES $18,649 $3,970 $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $90,483 $68,449 $245,000 $295,000 20.4% TRAVEL AND PER DIEM $1,825 $2,450 $4,500 $4,500 0% COMMUNICATIONS $5,976 $3,682 $3,700 $4,500 21.6% TRANSP.,POSTAGE,MESSENGR. $17 $42 $100 $100 0% UTILITIES $1,494 $1,831 $2,500 $2,500 0% RENTALS & LEASES $2,827 $1,468 $2,000 $2,000 0% REPAIR & MAINTENANCE $7,284 $5,604 $25,000 $35,000 40% FI RST VEH ICLES/EQU 1 PM ENT $25,284 $27,261 $27,000 $30,000 11.1% PRINTING AND PUBLISHING $126 $0 $1,500 $1,500 0% OFFICE SUPPLIES $572 $897 $1,000 $2,000 100% OPERATING SUPPLIES $151,242 $142,494 $185,000 $174,500 -5.7% GASOLINE $17,170 $27,463 $30,000 $35,000 16.7% DIESEL $157 $49 $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $240 $231 $1,000 $1,000 0% TRAINING $1,897 $1,876 $4,000 $4,000 0% INFRASTRUCTURE $4,653 $81,292 $1,272,962 $747,100 -41.3% MACHINERYAND EQUIPMENT $39,246 $0 $0 $0 0% MOTOR VEHICLES $107,786 $0 $0 0% Total Distribution: $916,668 $1,044,868 $2,370,144 $1,953,331 -17.6% Total Water Utility Services: $3,115,970 $3,805,353 $6,465,375 $8,125,802 25.7% Sewer Services Heal De INSURANCE $145,829 $165,513 $201,286 $301,929 50% BAD DEBT EXPENSE $32,132 $0 $0 0% CITY MANAGER $66,276 $60,747 $97,656 $97,656 0% FINANCE AND ADMIN $327,660 $284,929 $267,727 $267,727 0% City of Atlantic Beach 1 Budget Book 2024 Page 190 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $25,440 $26,089 $24,681 $24,681 0% INFORMATION TECHNOLOGY $89,676 $75,169 $71,286 $71,286 0% FACILITIES MAINTENANCE $69,156 $91,364 $98,059 $98,059 0% BUILDING -PURCHASED $3,861 $2,396 $0 $0 0% IM PR OTHER THAN BLD-PURCH $1,050,272 $994,354 $0 $0 0% IMP OTHER THAN BL-CONTRIB $119,816 $119,816 $0 $0 0% MACHINERY & EQUIPMENT $129,819 $121,454 $0 $0 0% MOTOR VEHICLES $40,290 $38,711 $0 $0 0% COMPUTER EQUIPMENT $179 $179 $0 $0 0% LAND IMPROVEMENTS $633 $633 $0 $0 0% TD BANK -URB SERIES 2014 $0 $676,000 $691,600 $707200 2.3% KEY GOVT FIN SERIES 2021 $396,000 $405,000 $412,000 1.7% SRF LOAN-WW160700 $355,022 $0 $0 $0 0% fedi! Not De $2,544,709 $3,155,791 $1,957,238 $2,080,481 6.3% Collection/Transmission SALARIES $177242 $204,826 $209,612 $217,997 4% OVERTIME $12,875 $16,368 $10,000 $22,000 120% SPECIAL PAY $8,720 $8,750 $6,452 $14,000 117% COMPENSATED ANNUAL LEAVE -$3,247 $6,668 $0 $0 0% F.I.C.A. $15,001 $17,461 $11,444 $11,902 4% BENEFIT GROUP -GENERAL $18,915 $14,920 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $567 $619 $566 $589 4% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $23,419 $24,356 4% HEALTH $27,824 $31,583 $32,276 $35,504 10% LIFE $382 $411 $409 $409 0% WORKERS' COMPENSATION $3,243 $3,608 $5,611 $9,820 75% OTH POSTEMPLOY BENE(OPEB) $6,917 $0 $0 $0 0% PROFESSIONAL SERVICES $45,508 $2,883 $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $177,187 $108,796 $299,500 $333,000 11.2% TRAVEL AND PER DIEM $2,345 $2,909 $3,500 $5,000 42.9% COMMUNICATIONS $3,547 $2,991 $3,500 $3,500 0% TRANSP.,POSTAGE,MESSENGER $8 $46 $50 $50 0% UTILITIES $56,298 $65281 $55,000 $60,000 9.1% CITY PROVIDED $10,495 $10,982 $14,000 $14,000 0% RENTALS & LEASES $263 $0 $500 $500 0% REPAIR & MAINTENANCE $74,251 $257,998 $460,000 $485,000 5.4% FIRST VEHICLES/EQUIPMENT $22,038 $23,307 $16,500 $18,000 9.1% PRINTING & PUBLISHING $66 $800 $500 -37.5% OPERATING SUPPLIES $126,203 $38,822 $47,200 $47200 0% GASOLINE $2,515 $2,801 $3,000 $3,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 191 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) DIESEL $1,318 $1,438 $3,000 $2,100 -30% BOOK,SUBSCRIP,MEMBERSHIPS $280 $750 $750 0% TRAINING $147 $385 $3,000 $3,000 0% INFRASTRUCTURE $37,631 $365,345 $901,191 $1,389,600 54.2% MACHINERY & EQUIPMENT $31,637 $93,876 $50,000 $0 -100% Total Collection/Transmission: $904,974 $1,323,491 $2,221,871 $2,762,791 24.3% Sewer Treatment SALARIES $518,687 $542,183 $671,972 $698,851 4% OVERTIME $34,003 $30,617 $18,000 $28,000 55.6% SPECIAL PAY $17,234 $39,341 $33,484 $20,000 -40.3% COMPENSATED ANNUAL LEAVE $2,755 -$4,999 $0 $0 0% F.I.C.A. $42,706 $46,498 $52,503 $54,603 4% BENEFIT GROUP -GENERAL $56,931 $48,022 $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,605 $6,460 $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $144,468 $128,237 $99,644 $103,630 4% HEALTH $100,778 $119,121 $117294 $129,024 10% LIFE $999 $1,087 $1,120 $1,120 0% WORKERS' COMPENSATION $21,324 $21,042 $28,000 $49,000 75% PROFESSIONAL SERVICES $16,605 $34,307 $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $143,701 $231,932 $322,500 $865,500 168.4% TRAVEL AND PER DIEM $216 $385 $500 $500 0% COMMUNICATIONS $4,026 $3,209 $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $21 $430 $500 $500 0% UTILITIES $150,319 $174,810 $192,000 $205,000 6.8% CITY PROVIDED $26,347 $23,134 $20,000 $24,000 20% RENTALS & LEASES $918 $1,025 $1,500 $1,650 10% REPAIR & MAINTENANCE $128,366 $159,577 $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $16,781 $23,394 $14,000 $18,000 28.6% PRINTING & PUBLISHING $187 $156 $500 $500 0% OTHER CURRENT CHARGES $6,250 $6,250 $10,000 $10,000 0% OFFICE SUPPLIES $151 $905 $1,000 $1,000 0% OPERATING SUPPLIES $152,829 $108,398 $275,600 $301,600 9.4% GASOLINE $3,287 $4,220 $4,500 $4,500 0% DIESEL $8,303 $9,993 $14,000 $16,000 14.3% BOOK,SUBSCRIP,MEMBERSHIP5 $225 $563 $2,000 $2,000 0% TRAINING $1,841 $2,749 $7,000 $7,000 0% BUILDINGS $0 $0 $100,000 N/A INFRASTRUCTURE $193,673 $292,762 $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY & EQUIPMENT $14,006 $0 $40,750 MOTOR VEHICLES $0 $35,000 $0 N/A -100% City of Atlantic Beach 1 Budget Book 2024 Page 192 Name Total Sewer Treatment: Total Sewer Services: Total Physical Environment: Total Expenditures: FY2021 Actuals FY2022 Actual FY2023 FY2024 Budgeted Budgeted $1,798,536 $2,069,815 $3,245,075 $3,917,076 $5,248,218 $6,549,097 $7,424,184 $8,760,348 $8,364,188 $10,354,449 $13,889,559 $16,886,150 $8,364,188 $10,354,449 $13,889,559 $16,886,150 Expenditures by Expense Type Personnel Services (14.4%) Budgeted Expenditures by Expense Type Debt Service (9.7%) Operating Expenses (33.8%) Capital Outlay (42%) FY2023 Budgeted vs. FY2024 Budgeted (% Change) 20.7% 18% 21.6% 21.6% City of Atlantic Beach 1 Budget Book 2024 Page 193 20 17.5 15 12.5 N C 2 10 7.5 5 2.5 0 Name 41, Budgeted and Historical Expenditures by Expense Type 49, ryo 4tio oti` yti o`!5' ti3 Debt Service Personnel Services • Operating Expenses - Capital Outlay Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $197,800 $219,283 $249,234 $259,203 4% OVERTIME $8,231 $9,721 $10,000 $10,000 0% SPECIAL PAY $1,575 $1,325 $3,000 $3,000 0% COMPENSATED ANNUAL LEAVE $8,994 $473 $0 $0 0% F.I.C.A. $15,721 $17,549 $18,443 $19,181 4% BENEFIT GROUP -GENERAL $8,538 $5,968 $7,943 $8,261 4% 401 GENL DEF CONTR MATCH $3,696 $5,938 $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP -$320,304 $16,030 $17,565 $18,268 4% HEALTH $27,840 $34,342 $32,453 $35,699 10% LIFE $398 $458 $241 $420 74.3% WORKERS COMPENSATION $3,680 $3,887 $4,459 $7,804 75% OTH POSTEM PLOY BENE(OPEB) $14,965 $0 $0 $0 0% SALARIES $287,774 $296,833 $324,294 $337,266 4% OVERTIME $21,052 $25,391 $30,000 $30,000 0% SPECIAL PAY $11,629 $14,970 $10,000 $24,000 140% COMPENSATED ANNUAL LEAVE -$2,311 $13,134 $0 $0 0% F.I.C.A. $24,019 $25,560 $28,051 $29,173 4% 41) City of Atlantic Beach 1 Budget Book 2024 Page 194 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) BENEFIT GROUP -GENERAL $32,739 $26,856 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $6,630 $8,689 $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $81,264 $72,134 $23,419 $24,356 4% HEALTH $77,230 $76,253 $91,617 $100,779 10% LIFE $761 $813 $800 $800 0% WORKERS COMPENSATION $6,743 $7,389 $6,996 $12,243 75% SALARIES $177,242 $204,826 $209,612 $217,997 4% OVERTIME $12,875 $16,368 $10,000 $22,000 120% SPECIAL PAY $8,720 $8,750 $6,452 $14,000 117% COMPENSATED ANNUAL LEAVE -$3,247 $6,668 $0 $0 0% F.I.C.A. $15,001 $17,461 $11,444 $11,902 4% BENEFIT GROUP -GENERAL $18,915 $14,920 $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $567 $619 $566 $589 4% UNFUNDED LIABILITY-GEPP $45,144 $40,074 $23,419 $24,356 4% HEALTH $27,824 $31,583 $32,276 $35,504 10% LIFE $382 $411 $409 $409 0% WORKERS COMPENSATION $3,243 $3,608 $5,611 $9,820 75% OTH POSTEM PLOY BENE(OPEB) $6,917 $0 $0 $0 0% SALARIES $518,687 $542,183 $671,972 $698,851 4% OVERTIME $34,003 $30,617 $18,000 $28,000 55.6% SPECIAL PAY $17,234 $39,341 $33,484 $20,000 -40.3% COMPENSATED ANNUAL LEAVE $2,755 -$4,999 $0 $0 0% F.I.C.A. $42,706 $46,498 $52,503 $54,603 4% BENEFIT GROUP -GENERAL $56,931 $48,022 $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,605 $6,460 $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $144,468 $128,237 $99,644 $103,630 4% HEALTH $100,778 $119,121 $117,294 $129,024 10% LIFE $999 $1,087 $1,120 $1,120 0% WORKERS' COMPENSATION $21,324 $21,042 $28,000 $49,000 75% Total Personnel Services: $1,776,737 $2,205,892 $2,255,726 $2,434,204 7.9% Operating Expenses PROFESSIONAL SERVICES $0 $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $981 $249 $2,000 $2,000 0% INSURANCE $53,526 $61,698 $76,324 $114,486 50% BAD DEBT EXPENSE $55,147 $0 $0 0% CITY MANAGER $46,164 $37,523 $97,656 $97,656 0% FINANCE AND ADMIN $322,632 $288,381 $125,007 $125,007 0% PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $12,084 $12,391 $18,833 $18,833 0% INFORMATION TECHNOLOGY $42,588 $35,701 $54,395 $54,395 0% FACILITIES MAINTENANCE $40,608 $53,658 $57,590 $57,590 0% City of Atlantic Beach 1 Budget Book 2024 Page 195 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) BUILDING -PURCHASED $986 $675 $0 $0 0% BUILDING -CONTRIBUTED $1,820 $1,820 $0 $0 0% IMPR OTHER THAN BLD-PURCH $515,628 $479,101 $0 $0 0% IMP OTHER THAN BL-CONTRIB $83,105 $66,783 $0 $0 0% MACHINERY& EQUIPMENT $33,170 $36,982 $0 $0 0% MOTOR VEHICLES $25,315 $29,136 $0 $0 0% COMPUTER EQUIPMENT $328 $164 $0 $0 0% PROFESSIONAL SERVICES $18,755 $36,627 $75,000 $85,000 13.3% Engineering Services for Installation of new well at # 3 WTP $50,000 N/A OTHER CONTRACTUAL SERVS. $162,374 $80,452 $210,500 $248,000 17.8% TRAVEL AND PER DIEM $1,324 $1,503 $3,000 $3,000 0% COMMUNICATIONS $3,535 $2,478 $4,750 $4,750 0% TRANSP.,POSTAGE,MESSENGR. $11 $21 $200 $200 0% UTILITIES $95,890 $115,070 $98,000 $100,000 2% CITY PROVIDED $8,290 $11,601 $11,000 $11,000 0% RENTALS & LEASES $76 $169 $400 $400 0% REPAIR & MAINTENANCE $39,427 $11,124 $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $5,466 $6,426 $7,000 $0 -100% PRINTING AND PUBLISHING $554 $132 $2,600 $2,600 0% OTHER CURRENT CHARGES $4,721 $5,000 $5,500 $5,500 0% OFFICE SUPPLIES $1,431 $1,990 $3,500 $12,000 242.9% OPERATING SUPPLIES $33,791 $52,156 $52,500 $107,500 104.8% GASOLINE $1,972 $2,540 $4,000 $4,000 0% DIESEL $0 $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,735 $2,135 $2,925 $2,925 0% TRAINING $1,400 $2,492 $8,000 $8,000 0% PROFESSIONAL SERVICES $18,649 $3,970 $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $90,483 $68,449 $245,000 $295,000 20.4% TRAVEL AND PER DIEM $1,825 $2,450 $4,500 $4,500 0% COMMUNICATIONS $5,976 $3,682 $3,700 $4,500 21.6% TRANSP.,POSTAGE,MESSENGR. $17 $42 $100 $100 0% UTILITIES $1,494 $1,831 $2,500 $2,500 0% RENTALS & LEASES $2,827 $1,468 $2,000 $2,000 0% REPAIR & MAINTENANCE $7,284 $5,604 $25,000 $35,000 40% FIRST VEHICLES/EQUIPMENT $25,284 $27,261 $27,000 $30,000 11.1% PRINTING AND PUBLISHING $126 $0 $1,500 $1,500 0% OFFICE SUPPLIES $572 $897 $1,000 $2,000 100% OPERATING SUPPLIES $151,242 $142,494 $185,000 $174,500 -5.7% GASOLINE $17,170 $27,463 $30,000 $35,000 16.7% DIESEL $157 $49 $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $240 $231 $1,000 $1,000 0% TRAINING $1,897 $1,876 $4,000 $4,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 196 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) INSURANCE $145,829 $165,513 $201,286 $301,929 50% BAD DEBT EXPENSE $32,132 $0 $0 0% CITY MANAGER $66,276 $60,747 $97,656 $97,656 0% FINANCEANDADMIN $327,660 $284,929 $267,727 $267,727 0% PUBLIC WORKS ADMIN $120,780 $70,305 $99,943 $99,943 0% HUMAN RESOURCES $25,440 $26,089 $24,681 $24,681 0% INFORMATION TECHNOLOGY $89,676 $75,169 $71,286 $71286 0% FACILITIES MAINTENANCE $69,156 $91,364 $98,059 $98,059 0% BUILDING -PURCHASED $3,861 $2,396 $0 $0 0% IMPR OTHER THAN BLD-PURCH $1,050,272 $994,354 $0 $0 0% IMPOTHERTHAN BL-CONTRIB $119,816 $119,816 $O $0 0% MACHINERY&EQUIPMENT $129,819 $121,454 $0 $0 0% MOTOR VEHICLES $40,290 $38,711 $0 $0 0% COMPUTER EQUIPMENT $179 $179 $O $0 0% LAND IMPROVEMENTS $633 $633 $0 $0 0% PROFESSIONAL SERVICES $45,508 $2,883 $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $177,187 $108,796 $299,500 $333,000 11.2% TRAVEL AND PER DIEM $2,345 $2,909 $3,500 $5,000 42.9% COMMUNICATIONS $3,547 $2,991 $3,500 $3,500 0% TRANSP.,POSTAGE,MESSENGER $8 $46 $50 $50 0% UTILITIES $56,298 $65,281 $55,000 $60,000 9.1% CITY PROVIDED $10,495 $10,982 $14,000 $14,000 0% RENTALS & LEASES $263 $0 $500 $500 0% REPAIR & MAINTENANCE $74,251 $257,998 $460,000 $485,000 5.4% FIRST VEHICLES/EQUIPMENT $22,038 $23,307 $16,500 $18,000 9.1% PRINTING & PUBLISHING $66 $800 $500 -37.5% OPERATING SUPPLIES $126,203 $38,822 $47,200 $47,200 0% GASOLINE $2,515 $2,801 $3,000 $3,000 0% DIESEL $1,318 $1,438 $3,000 $2,100 -30% BOOK,SUBSCRIP,MEMBERSH1PS $280 $750 $750 0% TRAINING $147 $385 $3,000 $3,000 0% PROFESSIONAL SERVICES $16,605 $34,307 $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $143,701 $231,932 $322,500 $865,500 168.4% TRAVEL AND PER DIEM $216 $385 $500 $500 0% COMMUNICATIONS $4,026 $3,209 $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $21 $430 $500 $500 0% UTILITIES $150,319 $174,810 $192,000 $205,000 6.8% CITY PROVIDED $26,347 $23,134 $20,000 $24,000 20% RENTALS & LEASES $918 $1,025 $1,500 $1,650 10% REPAIR & MAINTENANCE $128,366 $159,577 $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $16,781 $23,394 $14,000 $18,000 28.6% PRINTING & PUBLISHING $187 $156 $500 $500 0% City of Atlantic Beach 1 Budget Book 2024 Page 197 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted Actuals Actual Budgeted Budgeted vs. FY2024 Budgeted (% Change) OTHER CURRENT CHARGES $6,250 $6,250 $10,000 $10,000 0% OFFICE SUPPLIES $151 $905 $1,000 $1,000 0% OPERATING SUPPLIES $152,829 $108,398 $275,600 $301,600 9.4% GASOLINE $3,287 $4,220 $4,500 $4,500 0% DIESEL $8,303 $9,993 $14,000 $16,000 14.3% BOOK,SU BSCRI P,MEM BERSH I PS $225 $563 $2,000 $2,000 0% TRAINING $1,841 $2,749 $7,000 $7,000 0% Total Operating Expenses: $5,377,891 $5,237,607 $4,693,461 $5,713,516 21.7% Capital Outlay INFRASTRUCTURE $79,237 $315,915 $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT -$18,897 $33,781 $270,000 $185,750 -31.2% MOTOR VEHICLES $6,756 $38,188 $0 $0 0% INFRASTRUCTURE $4,653 $81,292 $1,272,962 $747,100 -41.3% MACHINERYAND EQUIPMENT $39,246 $0 $0 $0 0% MOTOR VEHICLES $107,786 $0 $0 0% INFRASTRUCTURE $37,631 $365,345 $901,191 $1,389,600 54.2% MACHINERY& EQUIPMENT $31,637 $93,876 $50,000 $0 -100% BUILDINGS $0 $0 $100,000 N/A INFRASTRUCTURE $193,673 $292,762 $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY& EQUIPMENT $14,006 $0 $40,750 N/A MOTOR VEHICLES $0 $35,000 $0 -100% Total Capital Outlay: $373,936 $1,342,950 $5,336,272 $7,100,230 33.1% Debt Service TD BANK -URB SERIES 2014 $442,750 $455,000 $465,500 $476,000 2.3% KEY GOVT FIN SERIES 2021 $41,000 $42,000 $43,000 2.4% SRF LOAN-DW160710 $37,853 $0 $0 $0 0% TD BANK -URB SERIES 2014 $0 $676,000 $691,600 $707,200 2.3% KEY GOVT FIN SERIES 2021 $396,000 $405,000 $412,000 1.7% SRF LOAN-WW160700 $355,022 $0 $0 $0 0% Total Debt Service: $835,625 $1,568,000 $1,604,100 $1,638,200 2.1% Total Expense Objects: $8,364,188 $10,354,449 $13,889,559 $16,886,150 21.6% City of Atlantic Beach 1 Budget Book 2024 Page 198 Building Department Purpose: The Building Department is responsible for the administration and enforcement of the Florida Building Code and local regulations relating to building construction. The Building Department coordinates the permitting requirements of other tielimartrfrorraspErratygeorati istainSbeddidggEfdaoriidirapd certi H ilatl. �. bietherCdey,l liEliui4lirmglef, contractor licensing, and as the Floodplain Manager and Community Rating System (CRS) Coordinator. Key Objectives: • To serve the public by ensuring that the health, safety, and welfare of citizens are protected by enforcing the provisions of the various codes adopted by the Federal, State, and City governments. • To educate builders and property owners about building codes, the reasons for them, and their importance in maintaining public safety. 800k 600k 400k 200k 0 Expenditures Summary $20,609 $37,060 (5.42% vs. prior year) Building Department Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted eCity of Atlantic Beach 1 Budget Book 2024 Page 199 Expenditures by Expense Type Operating Expenses (29.2%) 0.8 0.6 c 0 0.4 0.2 0 Budgeted Expenditures by Expense Type Capital Outlay (4.3%) Personnel Services (66.5%) Budgeted and Historical Expenditures by Expense Type bill • Capital Outlay • Operating Expenses • Personnel Services Grey background indicates budgeted figures. City of Atlantic Beach 1 Budget Book 2024 Page 200 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $313,224 $329,857 $383,488 $329,570 -14.1% OVERTIME $318 $4,781 $2,000 $5,000 150% SPECIAL PAY $5,976 $4,500 $6,532 $6,532 0% COMPENSATED ANNUAL LEAVE $17,438 $8,299 $0 $0 0% F.I.C.A. $23,937 $25,548 $29,990 $25,773 -14.1% BENEFIT GROUP -GENERAL $17,280 $14,920 $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $5,112 $9,216 $2,318 $9,363 303.9% UNFUNDED LIABILITY-GEPP $39,188 $40,074 $27,617 $28,722 4% HEALTH $44,053 $47,027 $50,111 $55,123 10% LIFE $533 $573 $574 $574 0% OPEB ACCRUAL -$13,635 $0 $0 $0 0% WORKERS' COMPENSATION $3,302 $3,679 $3,084 $5,397 75% Total Personnel Services: $456,726 $488,475 $518,204 $479,044 -7.6% Operating Expenses PROFESSIONAL SERVICES $84 $0 $0 0% CONTRACTUAL SERVICES $7,214 $14,127 $20,000 $75,000 275% COMMUNICATIONS $4,439 $4,522 $3,658 $4,200 14.8% TRANSP.,POSTAGE,MESSENGR. $24 $0 $500 $500 0% RENTALS AND LEASES $0 $4,800 $4,800 0% INSURANCE $1,468 $4,353 $3,981 $5,972 50% REPAIR & MAINTENANCE $1,062 $12,731 $7,500 $7,500 0% FIRST VEHICLES/EQUIPMENT $4,466 $4,215 $2,854 $3,500 22.6% PRINTING & PUBLISHING $129 $1,157 $1,000 $1,000 0% OFFICE SUPPLIES $83 $75 $500 $500 0% OPERATING SUPPLIES $4,774 $229 $6,000 $6,000 0% GASOLINE $1,046 $1,383 $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $4,737 $611 $7,834 $5,876 -25% TRAINING $1,035 $877 $6,000 $4,000 -33.3% CITY MANAGER $10,957 $11,725 $9,206 $9,206 0% FINANCEANDADMIN $14,004 $8,700 $25,238 $25,238 0% HUMAN RESOURCES $4,536 $4,561 $10,705 $10,705 0% INFORMATION TECHNOLOGY $15,984 $13,401 $30,919 $30,919 0% FACILITY MANTENANCE $9,984 $0 $14,150 $14,150 0% MACHINERY&EQUIPMENT $795 $795 $0 $0 0% MOTOR VEHICLES $16,742 $16,742 $0 $0 0% COMPUTER EQUIPMENT $892 $892 $0 $0 0% Total Operating Expenses: $104,371 $101,179 $156,345 $210,565 34.7% Capital Outlay COMPUTER EQUIPMENT $0 $9,000 $31,000 244.4% City of Atlantic Beach 1 Budget Book 2024 Page 201 Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Total Capital Outlay: $0 $9,000 $31,000 244.4% Total Expense Objects: $561,097 $589,654 $683,549 $720,609 5.4% 41) City of Atlantic Beach 1 Budget Book 2024 Page 202 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 Pension Expenditures Summary $,251,536 $55,568 /5 prior year) Pension Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted • Over Budget City of Atlantic Beach 1 Budget Book 2024 Page 203 Pension Trust Fund -Police (31.3%) w c 3 2.5 2 1.5 1 0.5 0 Expenditures by Fund 2024 Expenditures by Fund Pension Trust Fd -General (68.7%) Budgeted and Historical 2024 Expenditures by Fund 44-19N<.k rt, tiol> tio� �ryotio J l J • Pension Trust Fund -Police • Pension Trust Fd -General Grey background indicates budgeted figures. Name FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Pension Trust Fund -Police City of Atlantic Beach 1 Budget Book 2024 Page 204 Name SERVICE RETIRED PAY DISABILITY RETIRED PAY icma drop payout PENSION REFUNDS Total Pension Trust Fund - Police: Pension Trust Fd -General SERVICE RETIRED PAY DISABILITY RETIRED PAY BENEFICIARY PAY DROP PAY -DB PLAN PENSION REFUNDS Total Pension Trust Fd -General: Total: Police Employees (31.3%) FY2021 Actuals FY2022 Actual $595,459 $595,459 $74,159 $74,159 $50,000 $23,608 $95,945 $693,227 $815,564 $1,183,267 $1,231,980 $46,859 $46,859 $166,797 $159,938 $33,012 $65,789 $0 $1,429,936 $1,504,566 $2,123,162 $2,320,130 FY2023 Budgeted $595,460 $85,000 $0 $25,000 $705,460 $1,272,000 $47,000 $156,508 $0 $15,000 $1,490,508 $2,195,968 Expenditures by Function Budgeted Expenditures by Function FY2024 Budgeted $595,460 $85,000 $0 $25,000 $705,460 $1,324,136 $47,000 $159,940 $0 $15,000 $1,546,076 $2,251,536 FY2023 Budgeted vs. FY2024 Budgeted (% Change) Pension General Employees (68.7%) 0% 0% 0% 0% 0% 4.1% 0% 2.2% 0% 0% 3.7% 2.5% City of Atlantic Beach 1 Budget Book 2024 Page 205 3 2.5 2 0.5 0 Name Budgeted and Historical Expenditures by Function 1 l J Police Employees • Pension General Employees Grey background indicates budgeted figures. FY2021 FY2022 FY2023 FY2024 FY2023 Budgeted vs. Actuals Actual Budgeted Budgeted FY2024 Budgeted (% Change) Expenditures General Government €tension Bene Police Employees SERVICE RETIRED PAY $595,459 $595,459 $595,460 $595,460 0% DISABILITY RETIRED PAY $74,159 $74,159 $85,000 $85,000 0% icma drop payout $50,000 $0 $0 0% PENSION REFUNDS $23,608 $95,945 $25,000 $25,000 0% Total Police Employees: $693,227 $815,564 $705,460 $705,460 0% Pension General Employees SERVICE RETIRED PAY $1,183,267 $1,231,980 $1,272,000 $1,324,136 4.1% DISABILITY RETIRED PAY $46,859 $46,859 $47,000 $47,000 0% BENEFICIARY PAY $166,797 $159,938 $156,508 $159,940 2.2% DROP PAY -DB PLAN $33,012 $65,789 $O $0 0% PENSION REFUNDS $0 $15,000 $15,000 0% Total Pension General Employees: $1,429,936 $1,504,566 $1,490,508 $1,546,076 3.7% natal Pension Bene Total General Government: $2,123,162 $2,320,130 $2,195,968 $2,251,536 $2,123,162 $2,320,130 $2,195,968 $2,251,536 2.5% 2.5% 41) City of Atlantic Beach 1 Budget Book 2024 Page 206 Name Total Expenditures: FY2021 FY2022 Actuals Actual $2,123,162 $2,320,130 FY2023 Budgeted $2,195,968 FY2024 FY2023 Budgeted vs. Budgeted FY2024 Budgeted (% Change) $2,251,536 2.5% OS City of Atlantic Beach 1 Budget Book 2024 Page 207 80M 60M 40M 20M 0 Total Revenues and Expenditures Expenditures Summary $9,499,115 $2,766,037 (4.88% vs. prior year) Total Revenues and Expenditures Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted City of Atlantic Beach 1 Budget Book 2024 Page 208 1 1 i i 1 i • 1 1 Expenditures by Fund 2024 Expenditures by Fund Debt Service Funds (0.2%) Agency Funds (5.5%) Special Revenue Funds (6.4%) Capital Projects Funds (10.3%) $70 $60 $50 N $40 O $30 $20 $10 General Fund (31.4%) Enterprise Funds (46.2%) Budgeted and Historical 2024 Expenditures by Fund • Debt Service Funds • Agency Funds • Special Revenue Funds Capital Projects Funds • General Fund • Enterprise Funds Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund General Fund SALARIES $37,863 $39,378 4% F.I.C.A $2,945 $3,063 4% City of Atlantic Beach 1 Budget Book 2024 Page 209 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) WORKERS' COMPENSATION $75 $83 10% SALARIES $364,467 $438,952 20.4% SPECIAL PAY $6,000 $30,800 413.3% F.I.C.A. $28,341 $29,548 4.3% ICMA 401 $26,957 $34,338 27.4% ICMA 457 $11,414 $11,414 0% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% UNFUNDED LIABILITY-GEPP $27,617 $8,197 -70.3% HEALTH $19,869 $52,537 164.4% LIFE $400 $400 0% WORKERS COMPENSATION $2,000 $3,500 75% SALARIES $841,056 $849,366 1% OVERTIME $15,000 $15,000 0% SPECIAL PAY $5,618 $5,618 0% F.I.C.A. $66,141 $59,521 -10% BENEFIT GROUP -GENERAL $34,971 $23,580 -32.6% 401 GENL DEF CONTR MATCH $12,360 $14,810 19.8% UNFUNDED LIABILITY-GEPP $77,328 $22,950 -70.3% HEALTH $129,500 $142,450 10% LIFE $1,442 $1,658 15% WORKERS' COMPENSATION $4200 $7,350 75% REEMPLOYMENT COMPENSATION $0 $111 N/A SALARIES $265,104 $217,137 -18.1% OVERTIME $100 $100 0% SPECIAL PAY $2,171 $3,300 52% F.I.C.A. $20,755 $16,872 -18.7% BENEFIT GROUP -GENERAL $2,498 $1,684 -32.6% 401 GENL DEF CONTR MATCH $6,022 $6,022 0% UNFUNDED LIABILITY-GEPP $5,523 $1,639 -70.3% HEALTH $30,900 $33,990 10% LIFE $378 $378 0% WORKERS COMPENSATION $2,500 $4,375 75% SALARIES $61,764 $64226 4% OVERTIME $500 $500 0% SPECIAL PAY $2,250 $2,250 0% F.I.C.A. $4,936 $4,936 0% BENEFIT GROUP -GENERAL $7,494 $5,053 -32.6% 401 GENL DEF CONTR MATCH $3,545 $3,545 0% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $8,924 $9,816 10% LIFE $145 $145 0% WORKERS COMPENSATION $675 $1,182 75.1% SALARIES $211,173 $208,305 -1.4% City of Atlantic Beach 1 Budget Book 2024 Page 210 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) OVERTIME $4,000 $4,000 0% SPECIAL PAY $2,000 $2,000 0% F.I.C.A. $16,815 $17,488 4% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% 401 GENL DEF CONTR MATCH $2,297 $2,389 4% UNFUNDED LIABILITY-GEPP $27,618 $8,197 -70.3% HEALTH $37,315 $41,047 10% LIFE $355 $355 0% WORKERS COMPENSATION $322 $564 75% SALARIES $29,730 $11,625 -60.9% SPECIAL PAY $541 $541 0% F.I.C.A. $2,316 $2,316 0% 401 GENL DEF CONTR MATCH $2,004 $2,004 0% HEALTH $5,438 $5,982 10% LIFE $66 $66 0% WORKERS' COMPENSATION $18 $32 75% SALARIES $186,165 $178,161 -4.3% SPECIAL PAY $3,000 $3,000 0% F.I.C.A. $14,814 $14,814 0% BENEFIT GROUP -GENERAL $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $5,810 $5,810 0% UNFUNDED LIABILITY-GEPP $11,047 $11,047 0% HEALTH $34,223 $37,645 10% LIFE $264 $264 0% WORKERS' COMPENSATION $278 $278 0% SALARIES $193,328 $218,913 13.2% OVERTIME $8,500 $11,500 35.3% SPECIAL PAY $1,000 $1,000 0% F.I.C.A. $15,844 $16,531 4.3% BENEFIT GROUP -GENERAL $7,541 $5,100 -32.4% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $18,794 $20,673 10% LIFE $264 $264 0% WORKERS COMPENSATION $382 $382 0% SALARIES $150,039 $120,328 -19.8% OVERTIME $100 $100 0% SPECIAL PAY $1,500 $1,650 10% F.I.C.A. $11,787 $9,339 -20.8% BENEFIT GROUP -GENERAL $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $2,060 $5,279 156.3% UNFUNDED LIABILITY-GEPP $11,047 $11,047 0% HEALTH $17,223 $20,723 20.3% LIFE $300 $264 -12% City of Atlantic Beach 1 Budget Book 2024 Page 211 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) WORKERS' COMPENSATION $3,757 $3,760 0.1% SALARIES $536,349 $602,383 12.3% OVERTIME $650 $650 0% SPECIAL PAY $6,900 $6,900 0% F.I.C.A. $42,374 $46,660 10.1% BENEFIT GROUP -POLICE $12,193 $6,330 -48.1% BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $8,755 $8,755 0% UNFUNDED LIABILITY-GEPP $22,094 $5,875 -73.4% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% HEALTH $66,304 $72,934 10% LIFE $806 $806 0% WORKERS COMPENSATION $9,500 $16,625 75% SALARIES $2,046,224 $1,966,416 -3.9% OVERTIME $105,000 $105,000 0% SPECIAL PAY $110,000 $120,000 9.1% F.I.C.A. $173,556 $166,879 -3.8% BENEFIT GROUP -POLICE $310,934 $131,350 -57.8% UNFUNDED LIABILITY -POLICE $148,971 $121,914 -18.2% HEALTH $301,933 $332,127 10% LIFE $3,105 $3,105 0% WORKERS' COMPENSATION $50,000 $87,500 75% SALARIES $227,773 $243,157 6.8% OVERTIME $15,000 $15,000 0% SPECIAL PAY $29,722 $29,722 0% F.I.C.A. $21,168 $22,023 4% BENEFIT GROUP -POLICE $27,434 $14,243 -48.1% UNFUNDED LIABILITY -POLICE $24,670 $13,220 -46.4% HEALTH $20,532 $22,585 10% LIFE $275 $275 0% WORKERS COMPENSATION $4,000 $7,000 75% SALARIES $278,201 $332,879 19.7% OVERTIME $17,500 $17,500 0% SPECIAL PAY $7,492 $15,000 100.2% F.I.C.A. $27,695 $27,952 0.9% BENEFIT GROUP -GENERAL $9,992 $6,737 -32.6% 401 GENL DEF CONTR MATCH $6,553 $6,816 4% UNFUNDED LIABILITY-GEPP $22,094 $6,557 -70.3% HEALTH $52,453 $57,698 10% LIFE $449 $449 0% WORKERS' COMPENSATION $350 $613 75.1% SALARIES $84,565 $87,957 4% OVERTIME $1,500 $1,500 0% City of Atlantic Beach 1 Budget Book 2024 Page 212 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) SPECIAL PAY $3,163 $7,963 151.8% F.I.C.A. $6,979 $7,086 1.5% BENEFIT GROUP -GENERAL $2,498 $2,598 4% 401 GENL DEF CONTR MATCH $250 $2,400 860% UNFUNDED LIABILITY-GEPP $5,523 $5,744 4% LIFE $165 $165 0% WORKERS COMPENSATION $1,074 $1,880 75% SALARIES $28,938 $29,768 2.9% F.I.C.A. $2,214 $2,214 0% WORKERS' COMPENSATION $210 $368 75.2% OVERTIME $5,000 $5,000 0% BENEFIT GROUP -POLICE $12,193 $12,193 0% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% SALARIES $268,362 $302,775 12.8% F.I.C.A. $20,530 $23,163 12.8% WORKERS COMPENSATION $6,000 $10,500 75% SALARIES $263,747 $256,960 -2.6% OVERTIME $800 $800 0% SPECIAL PAY $5,213 $8,750 67.8% F.I.C.A. $20,882 $20,331 -2.6% BENEFIT GROUP -GENERAL $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $14,108 $14,672 4% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $40,602 $44,662 10% LIFE $578 $601 4% WORKERS COMPENSATION $2,000 $3,500 75% SALARIES $389,002 $428,553 10.2% OVERTIME $10,248 $10,248 0% SPECIAL PAY $3,118 $5,513 76.8% F.I.C.A. $30,935 $35,750 15.6% BENEFIT GROUP -GENERAL $27,477 $28,576 4% 401 GENL DEF CONTR MATCH $5,000 $10,305 106.1% UNFUNDED LIABILITY-GEPP $60,758 $63,188 4% HEALTH $74,410 $81,851 10% LIFE $650 $924 42.2% WORKERS COMPENSATION $17,000 $31,031 82.5% SALARY $340,625 $194,473 -42.9% OVERTIME $7,000 $7,000 0% SPECIAL PAY $5,000 $5,000 0% F.I.C.A. $27,358 $14,877 -45.6% BENEFIT GROUP -GENERAL $7,943 $7,943 0% 401 GENL DEF CONTR MATCH $1,283 $12,855 901.9% UNFUNDED LIABILITY-GEPP $17,565 $17,565 0% City of Atlantic Beach 1 Budget Book 2024 Page 213 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) HEALTH $30,143 $15,605 -48.2% LIFE $349 $449 28.7% WORKERS COMPENSATION $11,000 $5,000 -54.5% SALARY $283,300 $285,688 0.8% OVERTIME $32,957 $10,000 -69.7% SPECIAL PAY $0 $20,000 N/A F.I.C.A. $22,083 $24,151 9.4% BENEFIT GROUP-GENERAL $2,648 $2,754 4% 401 GENL DEF CONTR MATCH $1,235 $6,100 393.9% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $64,791 $71270 10% LIFE $658 $792 20.4% WORKERS COMPENSATION $8,056 $14,098 75% SALARIES $82,856 $86,167 4% OVERTIME $100 $100 0% SPECIAL PAY $950 $950 0% F.I.C.A. $6,495 $6,829 5.1% BENEFIT GROUP-GENERAL $2,648 $2,754 4% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $22,411 $24,652 10% LIFE $182 $209 14.8% WORKERS COMPENSATION $1,872 $7,000 273.9% COMMUNICATIONS $1,000 $748 -25.2% PRINTING & PUBLISHING $500 $500 0% OPERATING SUPPLIES $3,200 $3,200 0% BOOK,SU BSCRI P,MEM BERSH IPS $450 $500 11.1% TRAINING $7,000 $8,500 21.4% PROFESSIONAL SERVICES $4,000 $5,000 25% TRAVEL AND PER DIEM $1,100 $1,100 0% COMMUNICATIONS $1,728 $2,000 15.7% RENTALS & LEASES $220 $220 0% PRINTING & PUBLISHING $0 $2,090 N/A OTHER CURRENT CHARGES $100 $0 -100% OFFICE SUPPLIES $65 $65 0% OPERATING SUPPLIES $3,000 $2,650 -11.7% BOOK,SUBSCRIP,MEMBERSHIPS $5,000 $5,090 1.8% TRAINING $4,400 $6500 47.7% ACCOUNTING &AUDITING $64,550 $65,550 1.5% OTHER CONTRACTUAL SERVS. $35,406 $40,050 13.1% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $3,982 $2,452 -38.4% TRANSP.,POSTAGE,MESSENGER $47,632 $54,208 13.8% RENTALS & LEASES $660 $660 0% City of Atlantic Beach 1 Budget Book 2024 Page 214 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) REPAIR & MAINTENANCE $6,000 $2,000 -66.7% PRINTING & PUBLISHING $19,698 $25,000 26.9% OFFICE SUPPLIES $3,000 $3,000 0% OPERATING SUPPLIES $23,405 $20,000 -14.5% BOOK,SU BSCRI P,MEM BERSH I PS $3,925 $2,405 -38.7% TRAINING $15525 $14,785 -4.8% PROFESSIONAL SERVICES $175,000 $196,429 12.2% OTHER CONTRACTUAL SERVICE $45,000 $148,050 229% COMMUNICATIONS $2,280 $2,280 0% REPAIR & MAINTENANCE $7,650 $7,650 0% PRINTING & PUBLISHING $20,000 $42,690 113.5% OFFICE SUPPLIES $1,550 $1,550 0% OPERATING SUPPLIES $5,100 $5,100 0% GASOLINE $350 $350 0% BOOK,SU BSCRI P,MEM BERSH I PS $1,200 $1,200 0% TRAINING $6,500 $6,500 0% CONTRACTUAL SERVICES $56,000 $30,000 -46.4% COMMUNICATIONS $1,032 $1,032 0% OFFICE SUPPLIES $350 $350 0% OPERATING SUPPLIES $1,750 $1,750 0% GASOLINE $350 $350 0% BOOK,SU BSCRI P,M EM BERSH I PS $75 $75 0% TRAINING $3,000 $3,000 0% OTHER CONTRACTUAL SERVS. $52,220 $52,174 -0.1% TRAVEL AND PER DIEM $100 $100 0% COMMUNICATIONS $2,860 $1,480 -48.3% TRANSP.,POSTAG E,M ESSENG ER $300 $300 0% REPAIRS & MAINTENANCE $20,740 $21,893 5.6% PRINTING & PUBLISHING $11,345 $10,325 -9% OTHER CURRENT CHARGES $500 $500 0% OFFICE SUPPLIES $1,100 $1,200 9.1% OPERATING SUPPLIES $5200 $5,200 0% BOOK,SU BSCRI P,MEM BERSH I PS $1,205 $1,810 50.2% TRAINING $5,590 $6,999 25.2% PROFESSIONAL SERVICES $85,500 $72,000 -15.8% OTHER CONTRACTUAL SERVICE $59,476 $62,133 4.5% COMMUNICATIONS $424 $424 0% TRANSP.POSTAGE,MESSENGER $10,000 $10,000 0% UTILITIES $18,000 $21,600 20% CITY PROVIDED $8,500 $8500 0% RENTALS & LEASES $3,833 $400 -89.6% INSURANCE $225,221 $337,832 50% REPAIR & MAINTENANCE $12,900 $12,900 0% City of Atlantic Beach 1 Budget Book 2024 Page 215 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) PRINTING & PUBLISHING $750 $750 0% OFFICE SUPPLIES $2,500 $2,500 0% OPERATING SUPPLIES $12,000 $7,850 -34.6% BOOK,SUBSCRIP,MEMBERSHIPS $1200 $2,590 115.8% OTHER CONTRACTUAL SERVS. $16,465 $9,000 -45.3% TRAVEL AND PER DIEM $0 $2,000 N/A COMMUNICATIONS $1,025 $1,025 0% TRANSP.,POSTAGE,MESSENGER $100 $100 0% PRINTING & PUBLISHING $20,000 $7,500 -62.5% OFFICE SUPPLIES $1,300 $1500 15.4% OPERATING SUPPLIES $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1500 $1,500 0% TRAINING $1,000 $2,000 100% OTHER CONTRACTUAL SERVS. $15,000 $16,400 9.3% TRAVEL AND PER DIEM $571 $800 40.1% COMMUNICATIONS $77,254 $78,128 1.1% TRANSP.,POSTAGE,MESSENGER $0 $500 N/A RENTAL AND LEASES $22,579 $22,579 0% REPAIR & MAINTENANCE $328,329 $424,966 29.4% PRINTING & PUBLISHING $0 $100 N/A OFFICE SUPPLIES $100 $100 0% OPERATING SUPPLIES $50,000 $32500 -35% GASOLINE $500 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $200 $1,000 400% TRAINING $6,957 $6,957 0% PROFESSIONAL SERVICES $0 $10,000 N/A OTHER CONTRACTUAL SERVICE $172,000 $217,000 26.2% COMMUNICATIONS $600 $600 0% RENTALS & LEASES $300 $300 0% REPAIR & MAINTENANCE $55,000 $42,000 -23.6% OPERATING SUPPLIES $22,800 $22,800 0% GASOLINE $1200 $1,200 0% DIESEL $25 $25 0% TRAINING $1,000 $1,000 0% PROFESSIONAL SERVICES $41,662 $44,192 6.1% OTHER CONTRACTUAL SERVS. $13,700 $14,000 2.2% COMMUNICATIONS $173,351 $138,027 -20.4% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $17,000 $17,000 0% CITY PROVIDED $7,600 $8588 13% RENTALS & LEASES $16,600 $18,600 12% REPAIR & MAINTENANCE $75,175 $132,962 76.9% PRINTING & PUBLISHING $10,500 $6,500 -38.1% City of Atlantic Beach 1 Budget Book 2024 Page 216 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) PROMOTIONS $11200 $14,200 26.8% OFFICE SUPPLIES $13,000 $13,000 0% OPERATING SUPPLIES $61,800 $61,800 0% DIESEL $1200 $1,200 0% BOOK,SUBSCRI P,MEM BERSH I PS $4,000 $4,000 0% OTHER CONTRACTUAL SERVS. $6,000 $6,000 0% TRAVEL AND PER DIEM $500 $500 0% REPAIR & MAINTENANCE $71,700 $71,700 0% OPERATING SUPPLIES $130525 $124,965 -4.3% GASOLINE $89,259 $89,259 0% OTHER CONTRACTUAL SERVS. $2,100 $2,100 0% REPAIR & MAINTENANCE $4,000 $4,000 0% OPERATING SUPPLIES $1,000 $1,000 0% OPERATING SUPPLIES $3,000 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% PROFESSIONAL SERVICES $600 $600 0% OTHER CONTRACT SERVICES $750 $750 0% COMMUNICATIONS $0 $900 N/A CITY PROVIDED $250 $250 0% REPAIR & MAINTENANCE $1,000 $1,000 0% FIRST VEHICLES/EQUIPMENT $1,000 $1,000 0% OPERATING SUPPLIES $3,000 $3,000 0% GASOLINE $3,400 $3,400 0% BOOKS,SU BSCRI PT,M EM BERSH P $250 $250 0% OPERATING SUPPLIES $350 $350 0% INVESTIGATIONS $6,000 $6,000 0% RENTALS & LEASES $8,500 $7,000 -17.6% REPAIR & MAINTENANCE $1,000 $1,000 0% OPERATING SUPPLIES $1,000 $1,000 0% CITY OF JAX CONTRACT $1,363,785 $1,404,699 3% UTILITIES $13,952 $17,000 21.8% CITY PROVIDED $4,000 $4,000 0% PROFESSIONAL SERVICES $12,000 $12,000 0% OTHER CONTRACTUAL SVC $3,500 $3500 0% TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $6,589 $13,700 107.9% UTILITIES $1,000 $1,000 0% CITY PROVIDED $3,000 $3,000 0% REPAIR & MAINTENANCE $6,000 $6,000 0% FIRST VEHICLES/EQUIPMENT $4,000 $4,000 0% OPERATING SUPPLIES $15,150 $15,150 0% GASOLINE $4,600 $4,600 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% City of Atlantic Beach 1 Budget Book 2024 Page 217 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TRAINING $1,000 $1,000 0% PROFESSIONAL SERVICES $30,000 $30,000 0% OTHER CONTRACTUAL SERVS. $5,100 $30,000 488.2% TRAVEL AND PER DIEM $1,000 $1,000 0% COMMUNICATIONS $11,780 $12,000 1.9% TRANSP.,POSTAGE,MESSENGER $100 $100 0% REPAIR & MAINTENANCE $4,700 $5,100 8.5% PRINTING & PUBLISHING $3,000 $2,100 -30% OFFICE SUPPLIES $4,000 $4,000 0% OPERATING SUPPLIES $8,500 $12,675 49.1% GASOLINE $2,000 $2,000 0% BOOK,SUBSCRI P,MEM BERSH I PS $2,500 $2500 0% TRAINING $2,000 $10,975 448.8% PROFESSIONAL SERVICES $30,500 $31,825 4.3% OTHER CONTRACTUAL SERVS. $234,966 $184,966 -21.3% TOWN CENTER MAINTENANCE $101,922 $62,722 -38.5% MAYPORT FLYOVER MAINT $61,354 $36,200 -41% COMMUNICATIONS $3,000 $3,000 0% UTILITIES $125,000 $125,000 0% CITY PROVIDED $30,000 $30,000 0% RENTALS & LEASES $14,500 $12,500 -13.8% PRINTING & PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $250 $250 0% OPERATING SUPPLIES $131,200 $78,200 -40.4% GASOLINE $12,000 $12,000 0% DIESEL $4,000 $4,000 0% ROAD & MATERIAL SUPPLIES $10,000 $8,000 -20% BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1500 0% TRAINING $2,000 $2,000 0% 1ST VEHICLE -CONTRACT SVCS $312,000 $290,000 -7.1% 1ST VEHIC-NON CONTRACT SV $36,000 $70,000 94.4% COMMUNICATIONS $1,390 $1,390 0% OPERATING SUPPLIES $1,600 $1,600 0% GASOLINE $1,200 $1,200 0% PROFESSIONAL SERVICES $0 $250 N/A OTHER CONTRACTUAL SERVS. $43,600 $44,000 0.9% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $11,000 $11,000 0% FREIGHT,POSTAGE,EXPR MAIL $150 $150 0% UTILITIES $10,000 $12,000 20% CITY PROVIDED $9,000 $9,000 0% RENTALS AND LEASES $9,800 $11,000 12.2% REPAIR & MAINTENANCE $3,600 $5,600 55.6% City of Atlantic Beach 1 Budget Book 2024 Page 218 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) FIRST VEHICLES/EQUIPMENT $6,000 $6,000 0% PRINTING AND PUBLISHING $3,500 $3,500 0% CULTURAL ARTS $32,800 $41,300 25.9% OFFICE SUPPLIES $5,000 $3,000 -40% OPERATING SUPPLIES $48,600 $24,100 -50.4% GASOLINE $2,500 $1,250 -50% BOOK,SUBSCRIP,MEMBERSHIPS $320 $470 46.9% TRAINING $4,300 $3,500 -18.6% PROFESSIONAL SERVICES $5,000 $10,000 100% OTHER CONTRACTUAL SERVS. $353,682 $308,682 -12.7% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $3,500 $3,500 0% FREIGHT,POSTAGE,EXPR MAIL $50 $50 0% UTILITIES $20,000 $20,000 0% CITY PROVIDED $42,000 $42,000 0% RENTALS AND LEASES $6,500 $6500 0% REPAIR & MAINTENANCE $136,500 $86,000 -37% PRINTING AND PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $200 $200 0% OPERATING SUPPLIES $193,500 $127,000 -34.4% GASOLINE $15,000 $15,000 0% DIESEL $500 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $200 $200 0% TRAINING $4,000 $3,000 -25% PROFESSIONAL SERVICES $2,000 $2,000 0% OTHER CONTRACTUAL SERVS. $11,000 $49,000 345.5% COMMUNICATIONS $600 $600 0% OPERATING SUPPLIES $35,000 $38,000 8.6% GASOLINE $750 $750 0% STREET -END ADOPT/MATCH PR $2,000 $2,000 0% VEHICLES $26,000 $0 -100% COMPUTER EQUIPMENT $0 $400 N/A MACHINERY &EQUIPMENT $19,000 $0 -100% COMPUTER EQUIPMENT $60,822 $51,000 -16.1% MACHINERY& EQUIPMENT $22,500 $22,500 0% MOTOR VEHICLES $35,000 $38,000 8.6% MACHINERY& EQUIPMENT $50,000 $179,000 258% MOTOR VEHICLES $180,000 $120,000 -33.3% BUILDINGS $562500 $562,500 0% MACHINERY&EQUIPMENT $4,000 $4,000 0% MOTOR VEHICLES $20,000 $20,000 0% COMPUTER EQUIPMENT $7,500 $7,500 0% BUILDINGS $0 $194,000 N/A City of Atlantic Beach 1 Budget Book 2024 Page 219 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) MACHINERY&EQUIPMENT $0 $15,000 N/A COMPUTER EQUIPMENT $10,000 $0 -100% INFRASTRUCTURE $0 $60,000 N/A MACHINERY & EQUIPMENT $21,000 $11,000 -47.6% MOTOR VEHICLES $35,000 $0 -100% MOTOR VEHICLES $86,000 $0 -100% COMPUTER EQUIPMENT $6,000 $0 -100% BUILDING $3,500 $35,000 900% INFRASTRUCTURE $0 $90,000 N/A MACHINERY& EQUIPMENT $27,000 $34,500 27.8% MOTOR VEHICLES $35,000 $40,000 14.3% AIDS TO GOVERNMENT AGENCS $12,000 $12,000 0% CULTURAL ARTS / SCHOOLS $6,000 $6,000 0% AIDS TO PRIVATE ORGANIZAT $75,000 $75,000 0% FUND 141 - COURT COST TRAINING $22,000 N/A FUND 300 -CAPITAL PROJECTS $50,000 $185,500 271% FUND110-CDBG $51250 $52,350 2.1% Total General Fund: $18,247,437 $18,696,633 2.5% Total General Fund: $18,247,437 $18,696,633 2.5% Special Revenue Funds Comm Dev Block Grant Fund PROFESSIONAL SERVICES $86,950 $86,950 0% INFRASTRUCTURE $202,500 $101,250 -50% FUND 300 -CAPITAL PROJECTS $0 $130,700 N/A Total Comm Dev Block Grant Fund: $289,450 $318,900 10.2% Tree Replacement Fund OTHER CONTRACTUAL SERVICE $30,000 $85,000 183.3% Total Tree Replacement Fund: $30,000 $85,000 183.3% Pay For Parking Rev Fund FUND 001 -GENERAL FUND $110,338 N/A FUND 110-CDBG $50,000 $0 -100% Appropriation to Fund Balance $10,000 $0 -100% Total Pay For Parking Rev Fund: $60,000 $110,338 83.9% Convention Dev Tax Fund FUND 200 -DEBT SERVICE Total Convention Dev Tax Fund: $120,293 $120,293 $122,364 1.7% $122,364 1.7% Local Option Gas Tax Fund FUND 300 -CAPITAL PROJECTS $488,000 $350,000 -28.3% City of Atlantic Beach 1 Budget Book 2024 Page 220 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) FUND 001 -GENERAL FUND $324,256 $409,601 26.3% Total Local Option Gas Tax Fund: $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx INFRASTRUCTURE $100,000 $0 -100% BUILDING $20,000 $0 -100% INFRASTRUCTURE $610,000 $10,000 -98.4% MACHINERY& EQUIPMENT $93,000 $10,000 -89.2% FUND 001 -GENERAL FUND $179,000 N/A FUND 300 -CAPITAL PROJECTS $1,000,000 $335,000 -66.5% FUND 110-C DG B $78,350 N/A FUND 470 -STORM WATER FUND $414,068 $250,300 -39.6% COMMUNITY REDEVELOPMENT $50,000 $0 -100% Total Better Jax 1/2 Ct Sale Tx: $2,287,068 $862,650 -62.3% Court Cost Training Fund TRAINING Total Court Cost Training Fund: Radio Communication Fund COMMUNICATIONS Total Radio Communication Fund: $25,000 $25,000 $25,000 0% $25,000 0% $7,717 $1,000 -87% $7,717 $1,000 -87% Fdle Jag Grant -Cops MACHINERY & EQUIPMENT $0 $56,347 N/A Total Fdle Jag Grant -Cops: $0 $56,347 N/A Community Redevelopment OTHER CONTRACTUAL SERVICE $200,000 $0 -100% Total Community Redevelopment: $200,000 $0 -100% American Rescue Plan Act FUND 001 -GENERAL FUND $1,595,000 $0 -100% FUND 300 -CAPITAL PROJECTS $500,000 $1,449,148 189.8% FUND 400 -WATER FD $1,000,000 $0 -100% FUND 410 -SEWER FD $750,000 $0 -100% FUND 470 -STORM WATER FUND $473,921 $0 -100% Total American Rescue Plan Act: $4,318,921 $1,449,148 -66.4% Total Special Revenue Funds: $8,150,705 $3,790,348 -53.5% Debt Service Funds Debt Service Fund 2018 BB&T DEBT $80,000 $85,000 6.3% City of Atlantic Beach 1 Budget Book 2024 Page 221 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) 2018 BB&T DEBT $40,293 $37,364 Total Debt Service Fund: $120,293 $122,364 Total Debt Service Funds: $120,293 $122,364 -7.3% 1.7% 1.7% Capital Projects Funds Capital Projects Fund OTHER CONTRACTUAL SERVICE $0 $625,000 N/A PROFESSIONAL SERVICES $47,000 $0 -100% BUILDINGS $950,000 $1,500,000 57.9% INFRASTRUCTURE $80,000 $0 -100% INFRASTRUCTURE $1,570,000 $2,185,000 39.2% INFRASTRUCTURE $1,096,811 $1,816,500 65.6% Total Capital Projects Fund: $3,743,811 $6,126,500 63.6% Total Capital Projects Funds: $3,743,811 $6,126,500 63.6% Enterprise Funds Water Fund SALARIES $249,234 $259,203 4% OVERTIME $10,000 $10,000 0% SPECIAL PAY $3,000 $3,000 0% F.I.C.A. $18,443 $19,181 4% BENEFIT GROUP -GENERAL $7,943 $8,261 4% 401 GENL DEF CONTR MATCH $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP $17,565 $18,268 4% HEALTH $32,453 $35,699 10% LIFE $241 $420 74.3% WORKERS' COMPENSATION $4,459 $7,804 75% SALARIES $324,294 $337,266 4% OVERTIME $30,000 $30,000 0% SPECIAL PAY $10,000 $24,000 140% F.I.C.A. $28,051 $29,173 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $91,617 $100,779 10% LIFE $800 $800 0% WORKERS' COMPENSATION $6,996 $12,243 75% PROFESSIONAL SERVICES $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $2,000 $2,000 0% INSURANCE $76,324 $114,486 50% CITY MANAGER $97,656 $97,656 0% FINANCE AND ADMIN $125,007 $125,007 0% PUBLIC WORKS ADMIN $99,943 $99,943 0% City of Atlantic Beach 1 Budget Book 2024 Page 222 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) HUMAN RESOURCES $18,833 $18,833 0% INFORMATION TECHNOLOGY $54,395 $54,395 0% FACILITIES MAINTENANCE $57,590 $57,590 0% PROFESSIONAL SERVICES $75,000 $85,000 13.3% Engineering Services for Installation of new well at # 3 WTP $50,000 N/A OTHER CONTRACTUAL SERVS. $210,500 $248,000 17.8% TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $4,750 $4,750 0% TRANSP.,POSTAGE,MESSENGR. $200 $200 0% UTILITIES $98,000 $100,000 2% CITY PROVIDED $11,000 $11,000 0% RENTALS & LEASES $400 $400 0% REPAIR & MAINTENANCE $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $7,000 $0 -100% PRINTING AND PUBLISHING $2,600 $2,600 0% OTHER CURRENT CHARGES $5,500 $5,500 0% OFFICE SUPPLIES $3,500 $12,000 242.9% OPERATING SUPPLIES $52,500 $107,500 104.8% GASOLINE $4,000 $4,000 0% DIESEL $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $2,925 $2,925 0% TRAINING $8,000 $8,000 0% PROFESSIONAL SERVICES $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $245,000 $295,000 20.4% TRAVEL AND PER DIEM $4,500 $4,500 0% COMMUNICATIONS $3,700 $4,500 21.6% TRANSP.,POSTAGE,MESSENGR. $100 $100 0% UTILITIES $2,500 $2500 0% RENTALS & LEASES $2,000 $2,000 0% REPAIR & MAINTENANCE $25,000 $35,000 40% FIRST VEHICLES/EQUIPMENT $27,000 $30,000 11.1% PRINTING AND PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $1,000 $2,000 100% OPERATING SUPPLIES $185,000 $174,500 -5.7% GASOLINE $30,000 $35,000 16.7% DIESEL $1500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,000 $1,000 0% TRAINING $4,000 $4,000 0% INFRASTRUCTURE $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT $270,000 $185,750 -31.2% INFRASTRUCTURE $1272,962 $747,100 -41.3% TD BANK -URB SERIES 2014 $465,500 $476,000 2.3% KEY GOV'T FIN SERIES 2021 $42,000 $43,000 2.4% City of Atlantic Beach 1 Budget Book 2024 Page 223 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TD BANK -URB SERIES 2014 $39,471 $28,502 -27.8% 2021 KEY GOV SERIES 2021 $6,222 $5,511 -11.4% FUND 001 -GENERAL FUND $345,476 $345,476 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A Total Water Fund: $6,856,544 $8,780,291 28.1% Sewer Fund SALARIES $209,612 $217,997 4% OVERTIME $10,000 $22,000 120% SPECIAL PAY $6,452 $14,000 117% F.I.C.A. $11,444 $11,902 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $566 $589 4% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $32,276 $35,504 10% LIFE $409 $409 0% WORKERS COMPENSATION $5,611 $9,820 75% SALARIES $671,972 $698,851 4% OVERTIME $18,000 $28,000 55.6% SPECIAL PAY $33,484 $20,000 -40.3% F.I.C.A. $52,503 $54,603 4% BENEFIT GROUP -GENERAL $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $99,644 $103,630 4% HEALTH $117,294 $129,024 10% LIFE $1,120 $1,120 0% WORKERS' COMPENSATION $28,000 $49,000 75% INSURANCE $201,286 $301,929 50% CITY MANAGER $97,656 $97,656 0% FINANCE AND ADMIN $267,727 $267,727 0% PUBLIC WORKS ADMIN $99,943 $99,943 0% HUMAN RESOURCES $24,681 $24,681 0% INFORMATION TECHNOLOGY $71,286 $71286 0% FACILITIES MAINTENANCE $98,059 $98,059 0% PROFESSIONAL SERVICES $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $299,500 $333,000 11.2% TRAVEL AND PER DIEM $3,500 $5,000 42.9% COMMUNICATIONS $3,500 $3,500 0% TRANSP.,POSTAG E,M ESSENG ER $50 $50 0% UTILITIES $55,000 $60,000 9.1% CITY PROVIDED $14,000 $14,000 0% RENTALS & LEASES $500 $500 0% REPAIR & MAINTENANCE $460,000 $485,000 5.4% City of Atlantic Beach 1 Budget Book 2024 Page 224 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) FIRST VEHICLES/EQUIPMENT $16,500 $18,000 9.1% PRINTING & PUBLISHING $800 $500 -37.5% OPERATING SUPPLIES $47,200 $47,200 0% GASOLINE $3,000 $3,000 0% DIESEL $3,000 $2,100 -30% BOOK,SUBSCRIP,MEMBERSHIPS $750 $750 0% TRAINING $3,000 $3,000 0% PROFESSIONAL SERVICES $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $322,500 $865,500 168.4% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $192,000 $205,000 6.8% CITY PROVIDED $20,000 $24,000 20% RENTALS & LEASES $1,500 $1,650 10% REPAIR & MAINTENANCE $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $14,000 $18,000 28.6% PRINTING & PUBLISHING $500 $500 0% OTHER CURRENT CHARGES $10,000 $10,000 0% OFFICE SUPPLIES $1,000 $1,000 0% OPERATING SUPPLIES $275,600 $301,600 9.4% GASOLINE $4,500 $4,500 0% DIESEL $14,000 $16,000 14.3% BOOK,SU BSCRI P,MEM BERSH I PS $2,000 $2,000 0% TRAINING $7,000 $7,000 0% INFRASTRUCTURE $901,191 $1,389,600 54.2% MACHINERY &EQUIPMENT $50,000 $0 -100% BUILDINGS $0 $100,000 N/A INFRASTRUCTURE $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY & EQUIPMENT $0 $40,750 N/A MOTOR VEHICLES $35,000 $0 -100% TD BANK -URB SERIES 2014 $691,600 $707,200 2.3% KEY GOVT FIN SERIES 2021 $405,000 $412,000 1.7% TD BANK -URB SERIES 2014 $58,642 $42,346 -27.8% 2021 KEY GOVT SERIES 2021 $72,410 $65,520 -9.5% FUND 001 -GENERAL FUND $488,435 $488,435 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A Total Sewer Fund: $8,043,671 $9,631,649 19.7% Water -System Dev-Sdc-Fees Appropriation to Fund Balance Total Water -System Dev-Sdc-Fees: $150,000 $150,000 $100,000 -33.3% $100,000 -33.3% City of Atlantic Beach 1 Budget Book 2024 Page 225 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Sewer -System Dev-Sdc-Fees Appropriation to Fund Balance Total Sewer -System Dev-Sdc-Fees: $300,000 $300,000 $200,000 -33.3% $200,000 -33.3% Sanitation Fund SALARIES $25,623 $26,648 4% OVERTIME $0 $500 N/A SPECIAL PAY $757 $800 5.7% F.I.C.A. $2,048 $2,130 4% BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $215 $530 146.5% UNFUNDED LIABILITY-GEPP $22,094 $22,978 4% HEALTH $7,651 $8,417 10% LIFE $50 $50 0% WORKERS' COMPENSATION $768 $1,344 75% PROFESSIONAL SERVICES $0 $13,000 N/A OTHER CONTRACTUAL SERVICE $20,000 $25,250 26.3% PICK-UP AND HAUL CONTRACT $1,625,000 $1,925,000 18.5% INSURANCE $2,306 $3,459 50% FLEET MAINTENANCE $6,300 $6,300 0% CITY MANAGER $30,274 $30274 0% FINANCEANDADMIN $82,997 $82,997 0% PUBLIC WORKS ADMIN $23,796 $23,796 0% HUMAN RESOURCES $991 $991 0% INFORMATION TECHNOLOGY $2,863 $2,863 0% MOTOR VEHICLES $150,000 $0 -100% FUND 001 -GENERAL FUND $359,584 $359,584 0% Total Sanitation Fund: $2,373,309 $2,547,302 7.3% Building Code Enforcement Fund SALARIES $383,488 $329,570 -14.1% OVERTIME $2,000 $5,000 150% SPECIAL PAY $6,532 $6,532 0% F.I.C.A. $29,990 $25,773 -14.1% BENEFIT GROUP -GENERAL $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $2,318 $9,363 303.9% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $50,111 $55,123 10% LIFE $574 $574 0% WORKERS' COMPENSATION $3,084 $5,397 75% CONTRACTUAL SERVICES $20,000 $75,000 275% COMMUNICATIONS $3,658 $4,200 14.8% City of Atlantic Beach 1 Budget Book 2024 Page 226 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TRANSP.,POSTAGE,MESSENGR. $500 $500 0% RENTALS AND LEASES $4,800 $4,800 0% INSURANCE $3,981 $5,972 50% REPAIR & MAINTENANCE $7,500 $7,500 0% FIRST VEHICLES/EQUIPMENT $2,854 $3,500 22.6% PRINTING & PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $500 $500 0% OPERATING SUPPLIES $6,000 $6,000 0% GASOLINE $1500 $1,500 0% BOOK,SUBSCRI P,MEM BERSH I PS $7,834 $5,876 -25% TRAINING $6,000 $4,000 -33.3% CITY MANAGER $9,206 $9,206 0% FINANCEANDADMIN $25,238 $25,238 0% HUMAN RESOURCES $10,705 $10,705 0% INFORMATION TECHNOLOGY $30,919 $30,919 0% FACILITY MANTENANCE $14,150 $14,150 0% COMPUTER EQUIPMENT $9,000 $31,000 244.4% Total Building Code Enforcement Fund: $683,549 $720,609 5.4% Storm Water Drainage Fund SALARIES $242,377 $252,072 4% OVERTIME $5,000 $5,000 0% SPECIAL PAY $6500 $8,113 24.8% F.I.C.A. $19,675 $20,462 4% BENEFIT GROUP - GENERAL $4,996 $5,196 4% 401 GENL DEF CONTR MATCH $0 $9,688 N/A UNFUNDED LIABILITY-GEPP $11,047 $11,489 4% HEALTH $53,555 $58,911 10% LIFE $500 $500 0% WORKER'S COMPENSATION $12,360 $21,630 75% PROFESSIONAL SERVICES $41,950 $50,000 19.2% OTHER CONTRACTUAL SERVICE $243,714 $524,714 115.3% COMMUNICATIONS $2,000 $2,000 0% RENTALS & LEASES $2,450 $450 -81.6% INSURANCE $21,079 $31,619 50% FIRST VEHICLES/EQUIPMENT $3,689 $4,000 8.4% PRINTING & PUBLISHING $1,500 $1,500 0% OTHER CURRENT CHARGES $600 $600 0% OFFICE SUPPLIES $300 $300 0% OPERATING SUPPLIES $68,500 $60,900 -11.1% GASOLINE $10,000 $10,000 0% DIESEL $2,500 $2500 0% ROAD MATERIALS $8,000 $10,000 25% City of Atlantic Beach 1 Budget Book 2024 Page 227 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) BOOK,SUBSCRIP,MEMBERSHIPS $500 $500 0% TRAINING $5,400 $5,400 0% CITY MANAGER $57,918 $57,918 0% FINANCE AND ADMIN $158,785 $158,785 0% PUBLIC WORKS ADMIN $71,388 $71,388 0% HUMAN RESOURCES $7,632 $7,632 0% INFORMATION TECHNOLOGY $22,044 $22,044 0% EASEMENTS $5,000 $5,000 0% INFRASTRUCTURE $3,053,025 $3,881,400 27.1% TD BANK -URB SERIES 2014 $172,900 $176,800 2.3% TD BANK -URB SERIES 2014 $14,661 $10,587 -27.8% FUND 300 -CAPITAL PROJECTS $350,000 $0 -100% Total Storm Water Drainage Fund: $4,681,545 $5,489,097 17.2% Total Enterprise Funds: $23,088,618 $27,468,948 19% Agency Funds Pension Trust Fund -Police INVESTMENT EXPENSES $70,000 $70,000 0% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $3,850 $3,850 0% PRINTING & PUBLISHING $20 $20 0% TRAINING $7,000 $7,000 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $5,426 $5,426 0% HUMAN RESOURCES $3,225 $3,225 0% SERVICE RETIRED PAY $595,460 $595,460 0% DISABILITY RETIRED PAY $85,000 $85,000 0% PENSION REFUNDS $25,000 $25,000 0% Appropriation to Fund Balance $468,373 $380,481 -18.8% Total Pension Trust Fund -Police: $1,298,949 $1,211,057 -6.8% Pension Trust Fd -General INVESTMENT EXPENSES $110,000 $120,000 9.1% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $4,188 $4,188 0% PRINTING & PUBLISHING $50 $50 0% BOOK,SUBSCRIP,MEMBERSHIPS $800 $800 0% TRAINING $8,400 $8,400 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $8,013 $8,013 0% HUMAN RESOURCES $3,365 $3,365 0% SERVICE RETIRED PAY $1,272,000 $1,324,136 4.1% DISABILITY RETIRED PAY $47,000 $47,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 228 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) BENEFICIARY PAY $156,508 $159,940 2.2% PENSION REFUNDS $15,000 $15,000 0% Appropriation to Fund Balance $422,346 $356,778 -15.5% Total Pension Trust Fd -General: $2,083,265 $2,083,265 O% Total Agency Funds: $3,382,214 $3,294,322 -2.6% Total: $56,733,078 $59,499,115 4.9% Expenditures by Function Budgeted Expenditures by Function Human Services (0.2%) Other Nonoperating (0.3%) Culture and Recreation (6.1%) Other Uses (10.8%) Transportation (11 %) General Government (14.9%) Public Safety (15.4%) Physical Environment (41.3%) City of Atlantic Beach 1 Budget Book 2024 Page 229 70 60 50 40 c 0 2 30 20 10 0 Name Budgeted and Historical Expenditures by Function yo • Human Services • Transportation ti5' o Fy ti� 4tio F ) ti0 ti°` --07" • Other Nonoperating • Culture and Recreation • Other Uses • General Government • Public Safety • Physical Environment Grey background indicates budgeted figures. FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) Expenditures General Government Commission Commission SALARIES $37,863 $39,378 4% F.I.C.A $2,945 $3,063 4% WORKERS COMPENSATION $75 $83 10% COMMUNICATIONS $1,000 $748 -25.2% PRINTING & PUBLISHING $500 $500 0% OPERATING SUPPLIES $3,200 $3,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $450 $500 11.1% TRAINING $7,000 $8,500 21.4% AIDS TO GOVERNMENT AGENCS $12,000 $12,000 0% Total Commission: $65,033 $67,971 4.5% Total Commission: $65,033 $67,971 4.5% Executive City Manager SALARIES SPECIAL PAY $364,467 $438,952 20.4% $6,000 $30,800 413.3% 41) City of Atlantic Beach 1 Budget Book 2024 Page 230 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) F.I.C.A. $28,341 $29,548 4.3% ICMA 401 $26,957 $34,338 27.4% ICMA 457 $11,414 $11,414 0% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% UNFUNDED LIABILITY-GEPP $27,617 $8,197 -70.3% HEALTH $19,869 $52,537 164.4% LIFE $400 $400 0% WORKERS' COMPENSATION $2,000 $3,500 75% PROFESSIONAL SERVICES $4,000 $5,000 25% TRAVEL AND PER DIEM $1,100 $1,100 0% COMMUNICATIONS $1,728 $2,000 15.7% RENTALS & LEASES $220 $220 0% PRINTING & PUBLISHING $0 $2,090 N/A OTHER CURRENT CHARGES $100 $0 -100% OFFICE SUPPLIES $65 $65 0% OPERATING SUPPLIES $3,000 $2,650 -11.7% BOOK,SUBSCRIP,MEMBERSHIPS $5,000 $5,090 1.8% TRAINING $4,400 $6,500 47.7% Total City Manager: $519,168 $642,821 23.8% City Clerk SALARIES $211,173 $208,305 -1.4% OVERTIME $4,000 $4,000 0% SPECIAL PAY $2,000 $2,000 0% F.I.C.A. $16,815 $17,488 4% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% 401 GENL DEF CONTR MATCH $2,297 $2,389 4% UNFUNDED LIABILITY-GEPP $27,618 $8,197 -70.3% HEALTH $37,315 $41,047 10% LIFE $355 $355 0% WORKERS' COMPENSATION $322 $564 75% OTHER CONTRACTUAL SERVS. $52,220 $52,174 -0.1% TRAVEL AND PER DIEM $100 $100 0% COMMUNICATIONS $2,860 $1,480 -48.3% TRANSP.,POSTAGE,MESSENGER $300 $300 0% REPAIRS & MAINTENANCE $20,740 $21,893 5.6% PRINTING & PUBLISHING $11,345 $10,325 -9% OTHER CURRENT CHARGES $500 $500 0% OFFICE SUPPLIES $1,100 $1,200 9.1% OPERATING SUPPLIES $5,200 $5,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,205 $1,810 50.2% TRAINING $5,590 $6,999 25.2% MACHINERY & EQUIPMENT $19,000 $0 -100% City of Atlantic Beach 1 Budget Book 2024 Page 231 Name Total City Clerk: Total Executive: FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) $434,545 $394,745 -9.2% $953,713 $1,037,567 8.8% Finance & Administration Finance SALARIES $841,056 $849,366 OVERTIME $15,000 $15,000 SPECIAL PAY $5,618 $5,618 F.I.C.A. $66,141 $59,521 BENEFIT GROUP -GENERAL $34,971 $23,580 401 GENL DEF CONTR MATCH $12,360 $14,810 UNFUNDED LIABILITY-GEPP $77,328 $22,950 HEALTH $129,500 $142,450 LIFE $1,442 $1,658 WORKERS' COMPENSATION $4,200 $7,350 REEMPLOYMENT COMPENSATION $0 $111 ACCOUNTING & AUDITING $64,550 $65,550 OTHER CONTRACTUAL SERVS. $35,406 $40,050 TRAVEL AND PER DIEM $500 $500 COMMUNICATIONS $3,982 $2,452 TRANSP.,POSTAGE,MESSENGER $47,632 $54,208 RENTALS & LEASES $660 $660 REPAIR & MAINTENANCE $6,000 $2,000 PRINTING & PUBLISHING $19,698 $25,000 OFFICE SUPPLIES $3,000 $3,000 OPERATING SUPPLIES $23,405 $20,000 BOOK,SUBSCRIP,MEMBERSHIPS $3,925 $2,405 TRAINING $15,525 $14,785 VEHICLES $26,000 $0 Total Finance: $1,437,899 $1,373,024 Human Resources SALARIES $186,165 $178,161 SPECIAL PAY $3,000 $3,000 F.I.C.A. $14,814 $14,814 BENEFIT GROUP -GENERAL $4,996 $4,996 401 GENL DEF CONTR MATCH $5,810 $5,810 UNFUNDED LIABILITY-GEPP $11,047 $11,047 HEALTH $34,223 $37,645 LIFE $264 $264 WORKERS' COMPENSATION $278 $278 OTHER CONTRACTUAL SERVS. $16,465 $9,000 TRAVEL AND PER DIEM $0 $2,000 1% 0% 0% -10% -32.6% 19.8% - 70.3% 10% 15% 75% N/A 1.5% 13.1% 0% - 38.4% 13.8% 0% - 66.7% 26.9% 0% - 14.5% -38.7% -4.8% - 100% -4.5% -4.3% 0% 0% 0% 0% 0% 10% 0% 0% -45.3% N/A City of Atlantic Beach 1 Budget Book 2024 Page 232 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) COMMUNICATIONS $1,025 $1,025 0% TRANSP.,POSTAGE,MESSENGER $100 $100 0% PRINTING & PUBLISHING $20,000 $7,500 -62.5% OFFICE SUPPLIES $1,300 $1,500 15.4% OPERATING SUPPLIES $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,500 0% TRAINING $1,000 $2,000 100% Total Human Resources: $303,487 $282,140 -7% Police Employees INVESTMENT EXPENSES $70,000 $70,000 0% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $3,850 $3,850 0% PRINTING & PUBLISHING $20 $20 0% TRAINING $7,000 $7,000 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $5,426 $5,426 0% HUMAN RESOURCES $3,225 $3,225 0% Total Police Employees: $125,116 $125,116 0% Pension General Employees INVESTMENT EXPENSES $110,000 $120,000 9.1% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $4,188 $4,188 0% PRINTING & PUBLISHING $50 $50 0% BOOK,SUBSCRIP,MEMBERSHIPS $800 $800 0% TRAINING $8,400 $8,400 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $8,013 $8,013 0% HUMAN RESOURCES $3,365 $3,365 0% Total Pension General Employees: $170,411 $180,411 5.9% Total Finance & Administration: $2,036,913 $1,960,692 -3.7% Legal Counsel Legal Services PROFESSIONAL SERVICES $175,000 $196,429 12.2% Total Legal Services: $175,000 $196,429 12.2% Total Legal Counsel: $175,000 $196,429 12.2% Comprehensive Planning Planning & Zoning SALARIES OVERTIME $265,104 $217,137 -18.1% $100 $100 0% City of Atlantic Beach 1 Budget Book 2024 Page 233 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) SPECIAL PAY $2,171 $3,300 52% F.I.C.A. $20,755 $16,872 -18.7% BENEFIT GROUP -GENERAL $2,498 $1,684 -32.6% 401 GENL DEF CONTR MATCH $6,022 $6,022 0% UNFUNDED LIABILITY-GEPP $5,523 $1,639 -70.3% HEALTH $30,900 $33,990 10% LIFE $378 $378 0% WORKERS' COMPENSATION $2,500 $4,375 75% OTHER CONTRACTUAL SERVICE $45,000 $148,050 229% COMMUNICATIONS $2,280 $2280 0% REPAIR & MAINTENANCE $7,650 $7,650 0% PRINTING & PUBLISHING $20,000 $42,690 113.5% OFFICE SUPPLIES $1,550 $1,550 0% OPERATING SUPPLIES $5,100 $5,100 0% GASOLINE $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,200 $1,200 0% TRAINING $6,500 $6,500 0% OTHER CONTRACTUAL SERVICE $30,000 $85,000 183.3% OTHER CONTRACTUAL SERVICE $200,000 $0 -100% Total Planning & Zoning: $655,581 $585,867 -10.6% Total Comprehensive Planning: $655,581 $585,867 -10.6% Non -Court Information Sys Info Technology SALARIES $193,328 $218,913 13.2% OVERTIME $8,500 $11,500 35.3% SPECIAL PAY $1,000 $1,000 0% F.I.C.A. $15,844 $16,531 4.3% BENEFIT GROUP -GENERAL $7,541 $5,100 -32.4% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $18,794 $20,673 10% LIFE $264 $264 0% WORKERS' COMPENSATION $382 $382 0% OTHER CONTRACTUAL SERVS. $15,000 $16,400 9.3% TRAVEL AND PER DIEM $571 $800 40.1% COMMUNICATIONS $77,254 $78,128 1.1% TRANSP.,POSTAGE,MESSENGER $0 $500 N/A RENTAL AND LEASES $22,579 $22,579 0% REPAIR & MAINTENANCE $328,329 $424,966 29.4% PRINTING & PUBLISHING $0 $100 N/A OFFICE SUPPLIES $100 $100 0% OPERATING SUPPLIES $50,000 $32,500 -35% GASOLINE $500 $500 0% City of Atlantic Beach 1 Budget Book 2024 Page 234 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) BOOK,SUBSCRIP,MEMBERSHIPS $200 $1,000 400% TRAINING $6,957 $6,957 0% COMPUTER EQUIPMENT $60,822 $51,000 -16.1% Total Info Technology: $824,535 $914,811 10.9% Total Non -Court Information Sys: $824,535 $914,811 10.9% Debt Service Payments Nell De 2018 BB&T DEBT $80,000 $85,000 6.3% 2018 BB&T DEBT $40,293 $37,364 -7.3% Meth! Not De $120,293 $122,364 1.7% Total Debt Service Payments: $120,293 $122,364 1.7% tension Bene Police Employees SERVICE RETIRED PAY $595,460 $595,460 0% DISABILITY RETIRED PAY $85,000 $85,000 0% PENSION REFUNDS $25,000 $25,000 0% Total Police Employees: $705,460 $705,460 0% Pension General Employees SERVICE RETIRED PAY $1,272,000 $1,324,136 4.1% DISABILITY RETIRED PAY $47,000 $47,000 0% BENEFICIARY PAY $156,508 $159,940 2.2% PENSION REFUNDS $15,000 $15,000 0% Total Pension General Employees: $1,490,508 $1,546,076 3.7% total Pension Bene $2,195,968 $2,251,536 2.5% Other General Government General Government SALARIES $29,730 $11,625 -60.9% SPECIAL PAY $541 $541 0% F.I.C.A. $2,316 $2,316 0% 401 GENL DEF CONTR MATCH $2,004 $2,004 0% HEALTH $5,438 $5,982 10% LIFE $66 $66 0% WORKERS COMPENSATION $18 $32 75% PROFESSIONAL SERVICES $85,500 $72,000 -15.8% OTHER CONTRACTUAL SERVICE $59,476 $62,133 4.5% COMMUNICATIONS $424 $424 0% TRANSP.POSTAGE,MESSENGER $10,000 $10,000 0% UTILITIES $18,000 $21,600 20% City of Atlantic Beach 1 Budget Book 2024 Page 235 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) CITY PROVIDED $8,500 $8,500 0% RENTALS & LEASES $3,833 $400 -89.6% INSURANCE $225,221 $337,832 50% REPAIR & MAINTENANCE $12,900 $12,900 0% PRINTING & PUBLISHING $750 $750 0% OFFICE SUPPLIES $2,500 $2,500 0% OPERATING SUPPLIES $12,000 $7,850 -34.6% BOOK,SUBSCRIP,MEMBERSHIPS $1,200 $2,590 115.8% OTHER CONTRACTUAL SERVICE $0 $625,000 N/A Total General Government: $480,417 $1,187,044 147.1% Building Maintenance SALARIES $150,039 $120,328 -19.8% OVERTIME $100 $100 0% SPECIAL PAY $1,500 $1,650 10% F.I.C.A. $11,787 $9,339 -20.8% BENEFIT GROUP -GENERAL $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $2,060 $5,279 156.3% UNFUNDED LIABILITY-GEPP $11,047 $11,047 0% HEALTH $17,223 $20,723 20.3% LIFE $300 $264 -12% WORKERS' COMPENSATION $3,757 $3,760 0.1% PROFESSIONAL SERVICES $0 $10,000 N/A OTHER CONTRACTUAL SERVICE $172,000 $217,000 26.2% COMMUNICATIONS $600 $600 0% RENTALS & LEASES $300 $300 0% REPAIR & MAINTENANCE $55,000 $42,000 -23.6% OPERATING SUPPLIES $22,800 $22,800 0% GASOLINE $1,200 $1,200 0% DIESEL $25 $25 0% TRAINING $1,000 $1,000 0% MACHINERY & EQUIPMENT $22,500 $22,500 0% MOTOR VEHICLES $35,000 $38,000 8.6% Total Building Maintenance: $513,234 $532,911 3.8% Total Other General Government: $993,651 $1,719,955 73.1% Total General Government: $8,020,687 $8,857,191 10.4% Public Safety Public Safety Police - Non Divisional PROFESSIONAL SERVICES Total Police - Non Divisional: $47,000 $47,000 $O -100% City of Atlantic Beach 1 Budget Book 2024 Page 236 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) Administration SALARIES $536,349 $602,383 12.3% OVERTIME $650 $650 0% SPECIAL PAY $6,900 $6,900 0% F.I.C.A. $42,374 $46,660 10.1% BENEFIT GROUP -POLICE $12,193 $6,330 -48.1% BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $8,755 $8,755 0% UNFUNDED LIABILITY-GEPP $22,094 $5,875 -73.4% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% HEALTH $66,304 $72,934 10% LIFE $806 $806 0% WORKERS COMPENSATION $9,500 $16,625 75% PROFESSIONAL SERVICES $41,662 $44,192 6.1% OTHER CONTRACTUAL SERVS. $13,700 $14,000 2.2% COMMUNICATIONS $173,351 $138,027 -20.4% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $17,000 $17,000 0% CITY PROVIDED $7,600 $8,588 13% RENTALS & LEASES $16,600 $18,600 12% REPAIR & MAINTENANCE $75,175 $132,962 76.9% PRINTING & PUBLISHING $10,500 $6,500 -38.1% PROMOTIONS $11,200 $14,200 26.8% OFFICE SUPPLIES $13,000 $13,000 0% OPERATING SUPPLIES $61,800 $61,800 0% DIESEL $1,200 $1,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $4,000 $4,000 0% TRAINING $25,000 $25,000 0% COMMUNICATIONS $7,717 $1,000 -87% MACHINERY & EQUIPMENT $50,000 $179,000 258% MACHINERY & EQUIPMENT $0 $56,347 N/A Total Administration: $1,256,900 $1,525,204 21.3% Patrol SALARIES $2,046,224 $1,966,416 -3.9% OVERTIME $105,000 $105,000 0% SPECIAL PAY $110,000 $120,000 9.1% F.I.C.A. $173,556 $166,879 -3.8% BENEFIT GROUP -POLICE $310,934 $131,350 -57.8% UNFUNDED LIABILITY -POLICE $148,971 $121,914 -18.2% HEALTH $301,933 $332,127 10% LIFE $3,105 $3,105 0% WORKERS COMPENSATION $50,000 $87,500 75% City of Atlantic Beach 1 Budget Book 2024 Page 237 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) OTHER CONTRACTUAL SERVS. $6,000 $6,000 0% TRAVEL AND PER DIEM $500 $500 0% REPAIR & MAINTENANCE $71,700 $71,700 0% OPERATING SUPPLIES $130,525 $124,965 -4.3% GASOLINE $89,259 $89,259 0% MOTOR VEHICLES $180,000 $120,000 -33.3% Total Patrol: $3,727,707 $3,446,715 -7.5% Detective SALARIES $227,773 $243,157 6.8% OVERTIME $15,000 $15,000 0% SPECIAL PAY $29,722 $29,722 0% F.I.C.A. $21,168 $22,023 4% BENEFIT GROUP -POLICE $27,434 $14,243 -48.1% UNFUNDED LIABILITY -POLICE $24,670 $13,220 -46.4% HEALTH $20,532 $22,585 10% LIFE $275 $275 0% WORKERS' COMPENSATION $4,000 $7,000 75% OTHER CONTRACTUAL SERVS. $2,100 $2,100 0% REPAIR & MAINTENANCE $4,000 $4,000 0% OPERATING SUPPLIES $1,000 $1,000 0% Total Detective: $377,674 $374,325 -0.9% Dispatch SALARIES $278,201 $332,879 19.7% OVERTIME $17,500 $17,500 0% SPECIAL PAY $7,492 $15,000 100.2% F.I.C.A. $27,695 $27,952 0.9% BENEFIT GROUP -GENERAL $9,992 $6,737 -32.6% 401 GENL DEF CONTR MATCH $6,553 $6,816 4% UNFUNDED LIABILITY-GEPP $22,094 $6,557 -70.3% HEALTH $52,453 $57,698 10% LIFE $449 $449 0% WORKERS' COMPENSATION $350 $613 75.1% OPERATING SUPPLIES $3,000 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% Total Dispatch: $426,129 $475,551 11.6% School Guards SALARIES $28,938 $29,768 2.9% F.I.C.A. $2,214 $2,214 0% WORKERS' COMPENSATION $210 $368 75.2% OPERATING SUPPLIES $350 $350 0% City of Atlantic Beach 1 Budget Book 2024 Page 238 Name Total School Guards: FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) $31,712 $32,700 3.1% Crime Suppression Unit OVERTIME $5,000 $5,000 0% BENEFIT GROUP -POLICE $12,193 $12,193 0% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% INVESTIGATIONS $6,000 $6,000 0% RENTALS & LEASES $8,500 $7,000 -17.6% REPAIR & MAINTENANCE $1,000 $1,000 0% OPERATING SUPPLIES $1,000 $1,000 0% Total Crime Suppression Unit: $44,671 $43,171 -3.4% Total Public Safety: $5,911,793 $5,897,667 -0.2% Fire Control Fire Control And Rescue CITY OF JAX CONTRACT $1,363,785 $1,404,699 3% UTILITIES $13,952 $17,000 21.8% CITY PROVIDED $4,000 $4,000 0% Total Fire Control And Rescue: $1,381,737 $1,425,699 3.2% Lifeguards SALARIES $268,362 $302,775 12.8% F.I.C.A. $20,530 $23,163 12.8% WORKERS' COMPENSATION $6,000 $10,500 75% PROFESSIONAL SERVICES $12,000 $12,000 0% OTHER CONTRACTUAL SVC $3,500 $3,500 0% TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $6,589 $13,700 107.9% UTILITIES $1,000 $1,000 0% CITY PROVIDED $3,000 $3,000 0% REPAIR & MAINTENANCE $6,000 $6,000 0% FIRST VEHICLES/EQUIPMENT $4,000 $4,000 0% OPERATING SUPPLIES $15,150 $15,150 0% GASOLINE $4,600 $4,600 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% TRAINING $1,000 $1,000 0% BUILDINGS $562,500 $562,500 0% MACHINERY&EQUIPMENT $4,000 $4,000 0% MOTOR VEHICLES $20,000 $20,000 0% COMPUTER EQUIPMENT $7,500 $7,500 0% Total Lifeguards: $949,081 $997,738 5.1% Total Fire Control: $2,330,818 $2,423,437 4% City of Atlantic Beach 1 Budget Book 2024 Page 239 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) Protective Inspections Code Enforcement SALARIES $61,764 $64,226 4% OVERTIME $500 $500 0% SPECIAL PAY $2,250 $2,250 0% F.I.C.A. $4,936 $4,936 0% BENEFIT GROUP -GENERAL $7,494 $5,053 -32.6% 401 GENL DEF CONTR MATCH $3,545 $3,545 0% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $8,924 $9,816 10% LIFE $145 $145 0% WORKERS COMPENSATION $675 $1,182 75.1% CONTRACTUAL SERVICES $56,000 $30,000 -46.4% COMMUNICATIONS $1,032 $1,032 0% OFFICE SUPPLIES $350 $350 0% OPERATING SUPPLIES $1,750 $1,750 0% GASOLINE $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $75 $75 0% TRAINING $3,000 $3,000 0% COMPUTER EQUIPMENT $0 $400 N/A Total Code Enforcement: $169,360 $133,528 -21.2% Building Code Enforcement SALARIES $383,488 $329,570 -14.1% OVERTIME $2,000 $5,000 150% SPECIAL PAY $6,532 $6,532 0% F.I.C.A. $29,990 $25,773 -14.1% BENEFIT GROUP -GENERAL $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $2,318 $9,363 303.9% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $50,111 $55,123 10% LIFE $574 $574 0% WORKERS' COMPENSATION $3,084 $5,397 75% CONTRACTUAL SERVICES $20,000 $75,000 275% COMMUNICATIONS $3,658 $4,200 14.8% TRANSP.,POSTAGE,MESSENGR. $500 $500 0% RENTALS AND LEASES $4,800 $4,800 0% INSURANCE $3,981 $5,972 50% REPAIR & MAINTENANCE $7,500 $7,500 0% FIRST VEHICLES/EQUIPMENT $2,854 $3500 22.6% PRINTING & PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $500 $500 0% OPERATING SUPPLIES $6,000 $6,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 240 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) GASOLINE $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $7,834 $5,876 -25% TRAINING $6,000 $4,000 -33.3% CITY MANAGER $9206 $9,206 0% FINANCE AND ADMIN $25,238 $25,238 0% HUMAN RESOURCES $10,705 $10,705 0% INFORMATION TECHNOLOGY $30,919 $30,919 0% FACILITY MANTENANCE $14,150 $14,150 0% COMPUTER EQUIPMENT $9,000 $31,000 244.4% Total Building Code Enforcement: $683,549 $720,609 5.4% Total Protective Inspections: Total Public Safety: $852,909 $854,137 0.1% $9,095,520 $9,175,241 0.9% Physical Environment Water Utility Services Neal De PROFESSIONAL SERVICES $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $2,000 $2,000 0% INSURANCE $76,324 $114,486 50% CITY MANAGER $97,656 $97,656 0% FINANCE AND ADMIN $125,007 $125,007 0% PUBLIC WORKS ADM IN $99,943 $99,943 0% HUMAN RESOURCES $18,833 $18,833 0% INFORMATION TECHNOLOGY $54,395 $54,395 0% FACILITIES MAINTENANCE $57,590 $57,590 0% TD BANK -URB SERIES2014 $465,500 $476,000 2.3% KEY GOV'T FIN SERIES 2021 $42,000 $43,000 2.4% Sethi Not De $1,039,248 $1,104,910 6.3% Production SALARIES $249,234 $259,203 4% OVERTIME $10,000 $10,000 0% SPECIAL PAY $3,000 $3,000 0% F.I.C.A. $18,443 $19,181 4% BENEFIT GROUP -GENERAL $7,943 $8261 4% 401 GENL DEF CONTR MATCH $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP $17,565 $18,268 4% HEALTH $32,453 $35,699 10% LIFE $241 $420 74.3% WORKERS' COMPENSATION $4,459 $7,804 75% PROFESSIONAL SERVICES $75,000 $85,000 13.3% City of Atlantic Beach 1 Budget Book 2024 Page 241 Name Engineering Services for Installation of new well at # 3 WTP FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) $50,000 N/A OTHER CONTRACTUAL SERVS. $210,500 $248,000 17.8% TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $4,750 $4,750 0% TRANSP.,POSTAGE,MESSENGR. $200 $200 0% UTILITIES $98,000 $100,000 2% CITY PROVIDED $11,000 $11,000 0% RENTALS & LEASES $400 $400 0% REPAIR & MAINTENANCE $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $7,000 $0 -100% PRINTING AND PUBLISHING $2,600 $2,600 0% OTHER CURRENT CHARGES $5,500 $5,500 0% OFFICE SUPPLIES $3,500 $12,000 242.9% OPERATING SUPPLIES $52500 $107,500 104.8% GASOLINE $4,000 $4,000 0% DIESEL $2,500 $2,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $2,925 $2,925 0% TRAINING $8,000 $8,000 0% INFRASTRUCTURE $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT $270,000 $185,750 -31.2% Total Production: $3,055,983 $5,067,560 65.8% Distribution SALARIES $324294 $337,266 4% OVERTIME $30,000 $30,000 0% SPECIAL PAY $10,000 $24,000 140% F.I.C.A. $28,051 $29,173 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $91,617 $100,779 10% LIFE $800 $800 0% WORKERS' COMPENSATION $6,996 $12,243 75% PROFESSIONAL SERVICES $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $245,000 $295,000 20.4% TRAVEL AND PER DIEM $4,500 $4500 0% COMMUNICATIONS $3,700 $4,500 21.6% TRANSP.,POSTAGE,MESSENGR. $100 $100 0% UTILITIES $2,500 $2500 0% RENTALS & LEASES $2,000 $2,000 0% REPAIR & MAINTENANCE $25,000 $35,000 40% FIRST VEHICLES/EQUIPMENT $27,000 $30,000 11.1% City of Atlantic Beach 1 Budget Book 2024 Page 242 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) PRINTING AND PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $1,000 $2,000 100% OPERATING SUPPLIES $185,000 $174,500 -5.7% GASOLINE $30,000 $35,000 16.7% DIESEL $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,000 $1,000 0% TRAINING $4,000 $4,000 0% INFRASTRUCTURE $1,272,962 $747,100 -41.3% Total Distribution: $2,370,144 $1,953,331 -17.6% Total Water Utility Services: $6,465,375 $8,125,802 25.7% Garbage/Solid Waste Sanitation SALARIES $25,623 $26,648 4% OVERTIME $0 $500 N/A SPECIAL PAY $757 $800 5.7% F.I.C.A. $2,048 $2,130 4% BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $215 $530 146.5% UNFUNDED LIABILITY-GEPP $22,094 $22,978 4% HEALTH $7,651 $8,417 10% LIFE $50 $50 0% WORKERS COMPENSATION $768 $1,344 75% PROFESSIONAL SERVICES $0 $13,000 N/A OTHER CONTRACTUAL SERVICE $20,000 $25,250 26.3% PICK-UP AND HAUL CONTRACT $1,625,000 $1,925,000 18.5% INSURANCE $2,306 $3,459 50% FLEET MAINTENANCE $6,300 $6,300 0% CITY MANAGER $30,274 $30,274 0% FINANCE AND ADMIN $82,997 $82,997 0% PUBLIC WORKS ADMIN $23,796 $23,796 0% HUMAN RESOURCES $991 $991 0% INFORMATION TECHNOLOGY $2,863 $2,863 0% MOTOR VEHICLES $150,000 $0 -100% Total Sanitation: $2,013,725 $2,187,718 8.6% Total Garbage/Solid Waste: $2,013,725 $2,187,718 8.6% Sewer Services Ned De INSURANCE $201,286 $301,929 50% CITY MANAGER $97,656 $97,656 0% FINANCE AND ADMIN $267,727 $267,727 0% PUBLIC WORKS ADMIN $99,943 $99,943 0% City of Atlantic Beach 1 Budget Book 2024 Page 243 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) HUMAN RESOURCES $24,681 $24,681 0% INFORMATION TECHNOLOGY $71,286 $71,286 0% FACILITIES MAINTENANCE $98,059 $98,059 0% TD BANK -URB SERIES2014 $691,600 $707,200 2.3% KEY GOVT FIN SERIES 2021 $405,000 $412,000 1.7% Sethi Not De $1,957,238 $2,080,481 6.3% Collection/Transmission SALARIES $209,612 $217,997 4% OVERTIME $10,000 $22,000 120% SPECIAL PAY $6,452 $14,000 117% F.I.C.A. $11,444 $11,902 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $566 $589 4% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $32,276 $35,504 10% LIFE $409 $409 0% WORKERS' COMPENSATION $5,611 $9,820 75% PROFESSIONAL SERVICES $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $299,500 $333,000 11.2% TRAVEL AND PER DIEM $3,500 $5,000 42.9% COMMUNICATIONS $3,500 $3,500 0% TRANSP.,POSTAGE,MESSENGER $50 $50 0% UTILITIES $55,000 $60,000 9.1% CITY PROVIDED $14,000 $14,000 0% RENTALS & LEASES $500 $500 0% REPAIR & MAINTENANCE $460,000 $485,000 5.4% FIRST VEHICLES/EQUIPMENT $16,500 $18,000 9.1% PRINTING & PUBLISHING $800 $500 -37.5% OPERATING SUPPLIES $47,200 $47,200 0% GASOLINE $3,000 $3,000 0% DIESEL $3,000 $2,100 -30% BOOK,SUBSCRIP,MEMBERSHIPS $750 $750 0% TRAINING $3,000 $3,000 0% IN FRASTRUCTU RE $901,191 $1,389,600 54.2% MACHINERY & EQUIPMENT $50,000 $0 -100% Total Collection/Transmission: $2,221,871 $2,762,791 24.3% Sewer Treatment SALARIES $671,972 $698,851 4% OVERTIME $18,000 $28,000 55.6% SPECIAL PAY $33,484 $20,000 -40.3% F.I.C.A. $52,503 $54,603 4% City of Atlantic Beach 1 Budget Book 2024 Page 244 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) BENEFIT GROUP -GENERAL $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $99,644 $103,630 4% HEALTH $117294 $129,024 10% LIFE $1,120 $1,120 0% WORKERS' COMPENSATION $28,000 $49,000 75% PROFESSIONAL SERVICES $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $322,500 $865,500 168.4% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $192,000 $205,000 6.8% CITY PROVIDED $20,000 $24,000 20% RENTALS & LEASES $1,500 $1,650 10% REPAIR & MAINTENANCE $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $14,000 $18,000 28.6% PRINTING & PUBLISHING $500 $500 0% OTHER CURRENT CHARGES $10,000 $10,000 0% OFFICE SUPPLIES $1,000 $1,000 0% OPERATING SUPPLIES $275,600 $301,600 9.4% GASOLINE $4,500 $4,500 0% DIESEL $14,000 $16,000 14.3% BOOK,SUBSCRIP,MEMBERSHIPS $2,000 $2,000 0% TRAINING $7,000 $7,000 0% BUILDINGS $0 $100,000 N/A INFRASTRUCTURE $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY & EQUIPMENT $0 $40,750 N/A MOTOR VEHICLES $35,000 $0 -100% Total Sewer Treatment: $3,245,075 $3,917,076 20.7% Total Sewer Services: $7,424,184 $8,760,348 18% Flood Control Heal De SALARIES $242,377 $252,072 4% OVERTIME $5,000 $5,000 0% SPECIAL PAY $6,500 $8,113 24.8% F.I.C.A. $19,675 $20,462 4% BENEFITGROUP- GENERAL $4,996 $5,196 4% 401 GENL DEF CONTR MATCH $0 $9,688 N/A UNFUNDED LIABILITY-GEPP $11,047 $11,489 4% HEALTH $53,555 $58,911 10% LIFE $500 $500 0% City of Atlantic Beach 1 Budget Book 2024 Page 245 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) WORKER'S COMPENSATION $12,360 $21,630 75% PROFESSIONAL SERVICES $41,950 $50,000 19.2% OTHER CONTRACTUAL SERVICE $243,714 $524,714 115.3% COMMUNICATIONS $2,000 $2,000 0% RENTALS & LEASES $2,450 $450 -81.6% INSURANCE $21,079 $31,619 50% FIRST VEHICLES/EQUIPMENT $3,689 $4,000 8.4% PRINTING & PUBLISHING $1,500 $1,500 0% OTHER CURRENT CHARGES $600 $600 0% OFFICE SUPPLIES $300 $300 0% OPERATING SUPPLIES $68,500 $60,900 -11.1% GASOLINE $10,000 $10,000 0% DIESEL $2,500 $2500 0% ROAD MATERIALS $8,000 $10,000 25% BOOK,SUBSCRIP,MEMBERSHIPS $500 $500 0% TRAINING $5,400 $5,400 0% CITY MANAGER $57,918 $57,918 0% FINANCE AND ADMIN $158,785 $158,785 0% PUBLIC WORKS ADM IN $71,388 $71,388 0% HUMAN RESOURCES $7,632 $7,632 0% INFORMATION TECHNOLOGY $22,044 $22,044 0% EASEMENTS $5,000 $5,000 0% INFRASTRUCTURE $3,053,025 $3,881,400 27.1% TD BAN K -URB SERIES 2014 $172,900 $176,800 2.3% Sethi Not De $4,316,884 $5,478,510 26.9% Total Flood Control: $4,316,884 $5,478,510 26.9% Total Physical Environment: $20,220,168 $24,552,378 21.4% Transportation Public Works Public Wks Administration SALARIES $263,747 $256,960 -2.6% OVERTIME $800 $800 0% SPECIAL PAY $5,213 $8,750 67.8% F.I.C.A. $20,882 $20,331 -2.6% BENEFIT GROUP -GENERAL $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $14,108 $14,672 4% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $40,602 $44,662 10% LIFE $578 $601 4% WORKERS' COMPENSATION $2,000 $3,500 75% PROFESSIONAL SERVICES $30,000 $30,000 0% OTHER CONTRACTUAL SERVS. $5,100 $30,000 488.2% City of Atlantic Beach 1 Budget Book 2024 Page 246 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) TRAVEL AND PER DIEM $1,000 $1,000 0% COMMUNICATIONS $11,780 $12,000 1.9% TRANSP.,POSTAGE,MESSENGER $100 $100 0% REPAIR & MAINTENANCE $4,700 $5,100 8.5% PRINTING & PUBLISHING $3,000 $2,100 -30% OFFICE SUPPLIES $4,000 $4,000 0% OPERATING SUPPLIES $8,500 $12,675 49.1% GASOLINE $2,000 $2,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $2,500 $2,500 0% TRAINING $2,000 $10,975 448.8% BUILDINGS $0 $194,000 N/A MACHINERY & EQUIPMENT $0 $15,000 N/A COMPUTER EQUIPMENT $10,000 $0 -100% BUILDINGS $950,000 $1,500,000 57.9% INFRASTRUCTURE $80,000 $0 -100% Total Public Wks Administration: $1,502,717 $2,213,437 47.3% Road & Street Division SALARIES $389,002 $428,553 10.2% OVERTIME $10,248 $10,248 0% SPECIAL PAY $3,118 $5,513 76.8% F.I.C.A. $30,935 $35,750 15.6% BENEFIT GROUP -GENERAL $27,477 $28,576 4% 401 GENL DEF CONTR MATCH $5,000 $10,305 106.1% UNFUNDED LIABILITY-GEPP $60,758 $63,188 4% HEALTH $74,410 $81,851 10% LIFE $650 $924 42.2% WORKERS' COMPENSATION $17,000 $31,031 82.5% PROFESSIONAL SERVICES $30,500 $31,825 4.3% OTHER CONTRACTUAL SERVS. $234,966 $184,966 -21.3% TOWN CENTER MAINTENANCE $101,922 $62,722 -38.5% MAYPORT FLYOVER MAI NT $61,354 $36,200 -41% COMMUNICATIONS $3,000 $3,000 0% UTILITIES $125,000 $125,000 0% CITY PROVIDED $30,000 $30,000 0% RENTALS & LEASES $14,500 $12,500 -13.8% PRINTING & PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $250 $250 0% OPERATING SUPPLIES $131,200 $78,200 -40.4% GASOLINE $12,000 $12,000 0% DIESEL $4,000 $4,000 0% ROAD & MATERIAL SUPPLIES $10,000 $8,000 -20% BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,500 0% City of Atlantic Beach 1 Budget Book 2024 Page 247 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) TRAINING $2,000 $2,000 0% PROFESSIONAL SERVICES $86,950 $86,950 0% INFRASTRUCTURE $0 $60,000 N/A MACHINERY & EQUIPMENT $21,000 $11,000 -47.6% MOTOR VEHICLES $35,000 $0 -100% IN FRASTRUCTU RE $202,500 $101,250 -50% INFRASTRUCTURE $100,000 $0 -100% IN FRASTRUCTU RE $1,570,000 $2,185,000 39.2% Total Road & Street Division: $3,397,740 $3,733,802 9.9% Salami SALARIES $82,856 $86,167 4% OVERTIME $100 $100 0% SPECIAL PAY $950 $950 0% F.I.C.A. $6,495 $6,829 5.1% BENEFIT GROUP -GENERAL $2,648 $2,754 4% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $22,411 $24,652 10% LIFE $182 $209 14.8% WORKERS' COMPENSATION $1,872 $7,000 273.9% PROFESSIONAL SERVICES $2,000 $2,000 0% OTHER CONTRACTUAL SERVS. $11,000 $49,000 345.5% COMMUNICATIONS $600 $600 0% OPERATING SUPPLIES $35,000 $38,000 8.6% GASOLINE $750 $750 0% STREET -END ADOPT/MATCH PR $2,000 $2,000 0% ieat irBeauti $174,719 $227,100 30% Total Public Works: $5,075,176 $6,174,340 21.7% Other Transportation Svcs Equipment Maintenance 1ST VEHICLE -CONTRACT SVCS $312,000 $290,000 -71% 1ST VEHIC-NON CONTRACT SV $36,000 $70,000 94.4% COMMUNICATIONS $1,390 $1,390 0% OPERATING SUPPLIES $1,600 $1,600 0% GASOLINE $1,200 $1,200 0% Total Equipment Maintenance: $352,190 $364,190 3.4% Total Other Transportation Svcs: $352,190 $364,190 3.4% Total Transportation: $5,427,366 $6,538,530 20.5% Human Services Health Animal Control City of Atlantic Beach 1 Budget Book 2024 Page 248 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) SALARIES $84,565 $87,957 4% OVERTIME $1,500 $1500 0% SPECIAL PAY $3,163 $7,963 151.8% F.I.C.A. $6,979 $7,086 1.5% BENEFIT GROUP -GENERAL $2,498 $2,598 4% 401 GENL DEF CONTR MATCH $250 $2,400 860% UNFUNDED LIABILITY-GEPP $5,523 $5,744 4% LIFE $165 $165 0% WORKERS COMPENSATION $1,074 $1,880 75% PROFESSIONAL SERVICES $600 $600 0% OTHER CONTRACT SERVICES $750 $750 0% COMMUNICATIONS $0 $900 N/A CITY PROVIDED $250 $250 0% REPAIR & MAINTENANCE $1,000 $1,000 0% FIRST VEHICLES/EQUIPMENT $1,000 $1,000 0% OPERATING SUPPLIES $3,000 $3,000 0% GASOLINE $3,400 $3,400 0% BOOKS,SUBSCRIPT,MEMBERSHP $250 $250 0% Total Animal Control: $115,967 $128,442 10.8% Total Health: Total Human Services: $115,967 $128,442 10.8% $115,967 $128,442 10.8% Culture and Recreation Parks And Recreation Rec Programs/Specl Events SALARY $340,625 $194,473 -42.9% OVERTIME $7,000 $7,000 0% SPECIAL PAY $5,000 $5,000 0% F.I.C.A. $27,358 $14,877 -45.6% BENEFIT GROUP -GENERAL $7,943 $7,943 0% 401 GENL DEF CONTR MATCH $1,283 $12,855 901.9% UNFUNDED LIABILITY-GEPP $17,565 $17565 0% HEALTH $30,143 $15,605 -48.2% LIFE $349 $449 28.7% WORKERS' COMPENSATION $11,000 $5,000 -54.5% PROFESSIONAL SERVICES $0 $250 N/A OTHER CONTRACTUAL SERVS. $43,600 $44,000 0.9% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $11,000 $11,000 0% FREIGHT,POSTAGE,EXPR MAIL $150 $150 0% UTILITIES $10,000 $12,000 20% CITY PROVIDED $9,000 $9,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 249 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) RENTALS AND LEASES $9,800 $11,000 12.2% REPAIR & MAINTENANCE $3,600 $5,600 55.6% FIRST VEHICLES/EQUIPMENT $6,000 $6,000 0% PRINTING AND PUBLISHING $3,500 $3,500 0% CULTURAL ARTS $32,800 $41,300 25.9% OFFICE SUPPLIES $5,000 $3,000 -40% OPERATING SUPPLIES $48,600 $24,100 -50.4% GASOLINE $2,500 $1,250 -50% BOOK,SUBSCRIP,MEMBERSHIPS $320 $470 46.9% TRAINING $4,300 $3,500 -18.6% MOTOR VEHICLES $86,000 $0 -100% COMPUTER EQUIPMENT $6,000 $0 -100% CULTURAL ARTS / SCHOOLS $6,000 $6,000 0% AIDS TO PRIVATE ORGANIZAT $75,000 $75,000 0% Total Rec Programs/Specl Events: $811,936 $538,387 -33.7% Maintenance SALARY $283,300 $285,688 0.8% OVERTIME $32,957 $10,000 -69.7% SPECIAL PAY $0 $20,000 N/A F.I.C.A. $22,083 $24,151 9.4% BENEFIT GROUP -GENERAL $2,648 $2,754 4% 401 GENL DEF CONTR MATCH $1,235 $6,100 393.9% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $64,791 $71,270 10% LIFE $658 $792 20.4% WORKERS' COMPENSATION $8,056 $14,098 75% PROFESSIONAL SERVICES $5,000 $10,000 100% OTHER CONTRACTUAL SERVS. $353,682 $308,682 -12.7% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $3,500 $3,500 0% FREIGHT,POSTAGE,EXPR MAIL $50 $50 0% UTILITIES $20,000 $20,000 0% CITY PROVIDED $42,000 $42,000 0% RENTALS AND LEASES $6,500 $6,500 0% REPAIR & MAINTENANCE $136,500 $86,000 -37% PRINTING AND PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $200 $200 0% OPERATING SUPPLIES $193,500 $127,000 -34.4% GASOLINE $15,000 $15,000 0% DIESEL $500 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $200 $200 0% TRAINING $4,000 $3,000 -25% City of Atlantic Beach 1 Budget Book 2024 Page 250 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) BUILDING $3,500 $35,000 900% INFRASTRUCTURE $0 $90,000 N/A MACHINERY & EQUIPMENT $27,000 $34,500 27.8% MOTOR VEHICLES $35,000 $40,000 14.3% BUILDING $20,000 $0 -100% INFRASTRUCTURE $610,000 $10,000 -98.4% MACHINERY & EQUIPMENT $93,000 $10,000 -89.2% INFRASTRUCTURE $1,096,811 $1,816500 65.6% Total Maintenance: $3,089,026 $3,101,074 0.4% Total Parks And Recreation: $3,900,962 $3,639,461 -6.7% Total Culture and Recreation: $3,900,962 $3,639,461 -6.7% Other Uses Interfund Transfers fiedl De FUND 300 -CAPITAL PROJECTS $0 $130,700 N/A FUND 001 -GENERAL FUND $110538 N/A FUND 110-CDBG $50,000 $0 -100% Appropriation to Fund Balance $10,000 $0 -100% FUND 200 -DEBT SERVICE $120,293 $122,364 1.7% FUND 300 -CAPITAL PROJECTS $488,000 $350,000 -28.3% FUND 001 -GENERAL FUND $179,000 N/A FUND 300 -CAPITAL PROJECTS $1,000,000 $335,000 -66.5% FUND 110-CDGB $78,350 N/A FUND 470 -STORM WATER FUND $414,068 $250,300 -39.6% COMMUNITY REDEVELOPMENT $50,000 $0 -100% FUND 001 -GENERAL FUND $1,595,000 $0 -100% FUND 300 -CAPITAL PROJECTS $500,000 $1,449,148 189.8% FUND 400 -WATER FD $1,000,000 $0 -100% FUND 410 -SEWER FD $750,000 $0 -100% FUND 470 -STORM WATER FUND $473,921 $0 -100% FUND 001 -GENERAL FUND $345,476 $345,476 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A FUND 001 -GENERAL FUND $488,435 $488,435 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A Appropriation to Fund Balance $150,000 $100,000 -33.3% Appropriation to Fund Balance $300,000 $200,000 -33.3% FUND 300 -CAPITAL PROJECTS $350,000 $0 -100% Appropriation to Fund Balance $422,346 $356,778 -15.5% Sethi Not De $8,507,539 $5,045,889 -40.7% City of Atlantic Beach 1 Budget Book 2024 Page 251 Name FY2023 FY2024 FY2023 Budgeted vs. Budgeted Budgeted FY2024 Budgeted (% Change) General Government FUND 141 - COURT COST TRAINING $22,000 N/A FUND 300 -CAPITAL PROJECTS $50,000 $185,500 271% FUND110-CDBG $51,250 $52,350 2.1% Total General Government: $101,250 $259,850 156.6% Sanitation FUND 001 -GENERAL FUND $359,584 $359,584 0% Total Sanitation: $359,584 $359,584 O% Road & Street Division FUND 001 -GENERAL FUND $324,256 $409,601 26.3% Total Road & Street Division: $324,256 $409,601 26.3% Police Employees Appropriation to Fund Balance $468,373 $380,481 -18.8% Total Police Employees: $468,373 $380,481 -18.8% Total Interfund Transfers: $9,761,002 $6,455,405 -33.9% Total Other Uses: $9,761,002 $6,455,405 -33.9% Other Nonoperating Propr-Non-Op Interest Exp Neal De TD BANK -URB SERIES2014 $39,471 $28,502 -27.8% 2021 KEY GOV SERIES 2021 $6,222 $5,511 -11.4% TD BANK -URB SERIES 2014 $58,642 $42,346 -27.8% 2021 KEY GOV'T SERIES 2021 $72,410 $65,520 -9.5% TD BAN K -URB SERIES 2014 $14,661 $10,587 -27.8% Meth! Not De $191,406 $152,466 -20.3% Total Propr-Non-Op Interest Exp: $191,406 $152,466 -20.3% Total Other Nonoperating: $191,406 $152,466 -20.3% Total Expenditures: $56,733,078 $59,499,115 4.9% 41) City of Atlantic Beach 1 Budget Book 2024 Page 252 70 60 50 40 0 30 20 10 0 Expenditures by Expense Type Budgeted Expenditures by Expense Type Grants and Aids (0.2%) Debt Service (3.5%) Other Uses (10.8%) Personnel Services (23.1%) Capital Outlay (30.6%) Operating Expenses (31.9%) Budgeted and Historical Expenditures by Expense Type ytio • Grants and Aids • Capital Outlay City of Atlantic Beach 1 Budget Book 2024 roti � oti> FJ • Debt Service my Other Uses • Operating Expenses Grey background indicates budgeted figures. ti3 ytio Personnel Services Page 253 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Personnel Services SALARIES $37,863 $39,378 4% F.I.C.A $2,945 $3,063 4% WORKERS' COMPENSATION $75 $83 10% SALARIES $364,467 $438,952 20.4% SPECIAL PAY $6,000 $30,800 413.3% F.I.C.A. $28,341 $29,548 4.3% ICMA 401 $26,957 $34,338 27.4% ICMA 457 $11,414 $11,414 0% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% UNFUNDED LIABILITY-GEPP $27,617 $8,197 -70.3% HEALTH $19,869 $52,537 164.4% LIFE $400 $400 0% WORKERS COMPENSATION $2,000 $3,500 75% SALARIES $211,173 $208,305 -1.4% OVERTIME $4,000 $4,000 0% SPECIAL PAY $2,000 $2,000 0% F.I.C.A. $16,815 $17,488 4% BENEFIT GROUP -GENERAL $12,490 $8,421 -32.6% 401 GENL DEF CONTR MATCH $2,297 $2,389 4% UNFUNDED LIABILITY-GEPP $27,618 $8,197 -70.3% HEALTH $37,315 $41,047 10% LIFE $355 $355 0% WORKERS COMPENSATION $322 $564 75% SALARIES $841,056 $849,366 1% OVERTIME $15,000 $15,000 0% SPECIAL PAY $5,618 $5,618 0% F.I.C.A. $66,141 $59,521 -10% BENEFIT GROUP -GENERAL $34,971 $23,580 -32.6% 401 GENL DEF CONTR MATCH $12,360 $14,810 19.8% UNFUNDED LIABILITY-GEPP $77,328 $22,950 -70.3% HEALTH $129,500 $142,450 10% LIFE $1,442 $1,658 15% WORKERS COMPENSATION $4200 $7,350 75% REEMPLOYMENT COMPENSATION $0 $111 N/A SALARIES $186,165 $178,161 -4.3% SPECIAL PAY $3,000 $3,000 0% F.I.C.A. $14,814 $14,814 0% BENEFIT GROUP -GENERAL $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $5,810 $5,810 0% UNFUNDED LIABILITY-GEPP $11,047 $11,047 0% HEALTH $34,223 $37,645 10% City of Atlantic Beach 1 Budget Book 2024 Page 254 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) LIFE $264 $264 0% WORKERS' COMPENSATION $278 $278 0% SALARIES $265,104 $217,137 -18.1% OVERTIME $100 $100 0% SPECIAL PAY $2,171 $3,300 52% F.I.C.A. $20,755 $16,872 -18.7% BENEFIT GROUP -GENERAL $2,498 $1,684 -32.6% 401 GENL DEF CONTR MATCH $6,022 $6,022 0% UNFUNDED LIABILITY-GEPP $5,523 $1,639 -70.3% HEALTH $30,900 $33,990 10% LIFE $378 $378 0% WORKERS COMPENSATION $2,500 $4,375 75% SALARIES $193,328 $218,913 13.2% OVERTIME $8,500 $11,500 35.3% SPECIAL PAY $1,000 $1,000 0% F.I.C.A. $15,844 $16,531 4.3% BENEFIT GROUP -GENERAL $7,541 $5,100 -32.4% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $18,794 $20,673 10% LIFE $264 $264 0% WORKERS' COMPENSATION $382 $382 0% SALARIES $29,730 $11,625 -60.9% SPECIAL PAY $541 $541 0% F.I.C.A. $2,316 $2,316 0% 401 GENL DEF CONTR MATCH $2,004 $2,004 0% HEALTH $5,438 $5,982 10% LIFE $66 $66 0% WORKERS' COMPENSATION $18 $32 75% SALARIES $150,039 $120,328 -19.8% OVERTIME $100 $100 0% SPECIAL PAY $1,500 $1,650 10% F.I.C.A. $11,787 $9,339 -20.8% BENEFIT GROUP -GENERAL $4,996 $4,996 0% 401 GENL DEF CONTR MATCH $2,060 $5,279 156.3% UNFUNDED LIABILITY-GEPP $11,047 $11,047 0% HEALTH $17,223 $20,723 20.3% LIFE $300 $264 -12% WORKERS' COMPENSATION $3,757 $3,760 0.1% SALARIES $536,349 $602,383 12.3% OVERTIME $650 $650 0% SPECIAL PAY $6,900 $6,900 0% F.I.C.A. $42,374 $46,660 10.1% BENEFIT GROUP -POLICE $12,193 $6,330 -48.1% City of Atlantic Beach 1 Budget Book 2024 Page 255 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $8,755 $8,755 0% UNFUNDED LIABILITY-GEPP $22,094 $5,875 -73.4% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% HEALTH $66,304 $72,934 10% LIFE $806 $806 0% WORKERS' COMPENSATION $9,500 $16,625 75% SALARIES $2,046224 $1,966,416 -3.9% OVERTIME $105,000 $105,000 0% SPECIAL PAY $110,000 $120,000 9.1% F.I.C.A. $173,556 $166,879 -3.8% BENEFIT GROUP -POLICE $310,934 $131,350 -57.8% UNFUNDED LIABILITY -POLICE $148,971 $121,914 -18.2% HEALTH $301,933 $332,127 10% LIFE $3,105 $3,105 0% WORKERS' COMPENSATION $50,000 $87,500 75% SALARIES $227,773 $243,157 6.8% OVERTIME $15,000 $15,000 0% SPECIAL PAY $29,722 $29,722 0% F.I.C.A. $21,168 $22,023 4% BENEFIT GROUP -POLICE $27,434 $14,243 -48.1% UNFUNDED LIABILITY -POLICE $24,670 $13,220 -46.4% HEALTH $20,532 $22,585 10% LIFE $275 $275 0% WORKERS' COMPENSATION $4,000 $7,000 75% SALARIES $278201 $332,879 19.7% OVERTIME $17,500 $17,500 0% SPECIAL PAY $7,492 $15,000 100.2% F.I.C.A. $27,695 $27,952 0.9% BENEFITGROUP-GENERAL $9,992 $6,737 -32.6% 401 GENL DEF CONTR MATCH $6,553 $6,816 4% UNFUNDED LIABILITY-GEPP $22,094 $6,557 -70.3% HEALTH $52,453 $57,698 10% LIFE $449 $449 0% WORKERS' COMPENSATION $350 $613 75.1% SALARIES $28,938 $29,768 2.9% F.I.C.A. $2,214 $2,214 0% WORKERS' COMPENSATION $210 $368 75.2% OVERTIME $5,000 $5,000 0% BENEFIT GROUP -POLICE $12,193 $12,193 0% UNFUNDED LIABILITY -POLICE $10,978 $10,978 0% SALARIES $268,362 $302,775 12.8% F.I.C.A. $20,530 $23,163 12.8% City of Atlantic Beach 1 Budget Book 2024 Page 256 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) WORKERS' COMPENSATION $6,000 $10,500 75% SALARIES $61,764 $64,226 4% OVERTIME $500 $500 0% SPECIAL PAY $2,250 $2,250 0% F.I.C.A. $4,936 $4,936 0% BENEFIT GROUP -GENERAL $7,494 $5,053 -32.6% 401 GENL DEF CONTR MATCH $3,545 $3,545 0% UNFUNDED LIABILITY-GEPP $16,570 $4,918 -70.3% HEALTH $8,924 $9,816 10% LIFE $145 $145 0% WORKERS' COMPENSATION $675 $1,182 75.1% SALARIES $383,488 $329,570 -14.1% OVERTIME $2,000 $5,000 150% SPECIAL PAY $6,532 $6,532 0% F.I.C.A. $29,990 $25,773 -14.1% BENEFIT GROUP -GENERAL $12,490 $12,990 4% 401 GENL DEF CONTR MATCH $2,318 $9,363 303.9% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $50,111 $55,123 10% LIFE $574 $574 0% WORKERS' COMPENSATION $3,084 $5,397 75% SALARIES $249234 $259203 4% OVERTIME $10,000 $10,000 0% SPECIAL PAY $3,000 $3,000 0% F.I.C.A. $18,443 $19,181 4% BENEFIT GROUP -GENERAL $7,943 $8261 4% 401 GENL DEF CONTR MATCH $1,582 $6,600 317.2% UNFUNDED LIABILITY-GEPP $17,565 $18,268 4% HEALTH $32,453 $35,699 10% LIFE $241 $420 74.3% WORKERS COMPENSATION $4,459 $7,804 75% SALARIES $324,294 $337,266 4% OVERTIME $30,000 $30,000 0% SPECIAL PAY $10,000 $24,000 140% F.I.C.A. $28,051 $29,173 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $3,614 $9,500 162.9% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $91,617 $100,779 10% LIFE $800 $800 0% WORKERS' COMPENSATION $6,996 $12,243 75% SALARIES $25,623 $26,648 4% OVERTIME $0 $500 N/A City of Atlantic Beach 1 Budget Book 2024 Page 257 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) SPECIAL PAY $757 $800 5.7% F.I.C.A. $2,048 $2,130 4% BENEFIT GROUP -GENERAL $9,992 $10,392 4% 401 GENL DEF CONTR MATCH $215 $530 146.5% UNFUNDED LIABILITY-GEPP $22,094 $22,978 4% HEALTH $7,651 $8,417 10% LIFE $50 $50 0% WORKERS COMPENSATION $768 $1,344 75% SALARIES $209,612 $217,997 4% OVERTIME $10,000 $22,000 120% SPECIAL PAY $6,452 $14,000 117% F.I.C.A. $11,444 $11,902 4% BENEFIT GROUP -GENERAL $10,591 $11,015 4% 401 GENL DEF CONTR MATCH $566 $589 4% UNFUNDED LIABILITY-GEPP $23,419 $24,356 4% HEALTH $32,276 $35,504 10% LIFE $409 $409 0% WORKERS COMPENSATION $5,611 $9,820 75% SALARIES $671,972 $698,851 4% OVERTIME $18,000 $28,000 55.6% SPECIAL PAY $33,484 $20,000 -40.3% F.I.C.A. $52503 $54,603 4% BENEFIT GROUP -GENERAL $45,013 $46,814 4% 401 GENL DEF CONTR MATCH $4,014 $8,005 99.4% UNFUNDED LIABILITY-GEPP $99,644 $103,630 4% HEALTH $117,294 $129,024 10% LIFE $1,120 $1,120 0% WORKERS COMPENSATION $28,000 $49,000 75% SALARIES $242,377 $252,072 4% OVERTIME $5,000 $5,000 0% SPECIAL PAY $6,500 $8,113 24.8% F.I.C.A. $19,675 $20,462 4% BENEFIT GROUP - GENERAL $4,996 $5,196 4% 401 GENL DEF CONTR MATCH $0 $9,688 N/A UNFUNDED LIABILITY-GEPP $11,047 $11,489 4% HEALTH $53,555 $58,911 10% LIFE $500 $500 0% WORKER'S COMPENSATION $12,360 $21,630 75% SALARIES $263,747 $256,960 -2.6% OVERTIME $800 $800 0% SPECIAL PAY $5213 $8,750 67.8% F.I.C.A. $20,882 $20,331 -2.6% BENEFIT GROUP -GENERAL $12,490 $12,990 4% City of Atlantic Beach 1 Budget Book 2024 Page 258 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) 401 GENL DEF CONTR MATCH $14,108 $14,672 4% UNFUNDED LIABILITY-GEPP $27,617 $28,722 4% HEALTH $40,602 $44,662 10% LIFE $578 $601 4% WORKERS' COMPENSATION $2,000 $3,500 75% SALARIES $389,002 $428,553 10.2% OVERTIME $10,248 $10,248 0% SPECIAL PAY $3,118 $5,513 76.8% F.I.C.A. $30,935 $35,750 15.6% BENEFIT GROUP -GENERAL $27,477 $28,576 4% 401 GENL DEF CONTR MATCH $5,000 $10,305 106.1% UNFUNDED LIABILITY-GEPP $60,758 $63,188 4% HEALTH $74,410 $81,851 10% LIFE $650 $924 42.2% WORKERS COMPENSATION $17,000 $31,031 82.5% SALARIES $82,856 $86,167 4% OVERTIME $100 $100 0% SPECIAL PAY $950 $950 0% F.I.C.A. $6,495 $6,829 5.1% BENEFIT GROUP -GENERAL $2,648 $2,754 4% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $22,411 $24,652 10% LIFE $182 $209 14.8% WORKERS COMPENSATION $1,872 $7,000 273.9% SALARIES $84,565 $87,957 4% OVERTIME $1,500 $1,500 0% SPECIAL PAY $3,163 $7,963 151.8% F.I.C.A. $6,979 $7,086 1.5% BENEFIT GROUP -GENERAL $2,498 $2,598 4% 401 GENL DEF CONTR MATCH $250 $2,400 860% UNFUNDED LIABILITY-GEPP $5,523 $5,744 4% LIFE $165 $165 0% WORKERS COMPENSATION $1,074 $1,880 75% SALARY $340,625 $194,473 -42.9% OVERTIME $7,000 $7,000 0% SPECIAL PAY $5,000 $5,000 0% F.I.C.A. $27,358 $14,877 -45.6% BENEFIT GROUP -GENERAL $7,943 $7,943 0% 401 GENL DEF CONTR MATCH $1,283 $12,855 901.9% UNFUNDED LIABILITY-GEPP $17,565 $17,565 0% HEALTH $30,143 $15,605 -48.2% LIFE $349 $449 28.7% WORKERS COMPENSATION $11,000 $5,000 -54.5% City of Atlantic Beach 1 Budget Book 2024 Page 259 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) SALARY $283,300 $285,688 0.8% OVERTIME $32,957 $10,000 -69.7% SPECIAL PAY $0 $20,000 N/A F.I.C.A. $22,083 $24,151 9.4% BENEFIT GROUP -GENERAL $2,648 $2,754 4% 401 GENL DEF CONTR MATCH $1,235 $6,100 393.9% UNFUNDED LIABILITY-GEPP $5,855 $6,089 4% HEALTH $64,791 $71,270 10% LIFE $658 $792 20.4% WORKERS' COMPENSATION $8,056 $14,098 75% Total Personnel Services: $13,680,039 $13,714,965 0.3% Operating Expenses COMMUNICATIONS $1,000 $748 -25.2% PRINTING & PUBLISHING $500 $500 0% OPERATING SUPPLIES $3,200 $3,200 0% BOOK,SUBSCRIP,MEMBERSHIPS $450 $500 11.1% TRAINING $7,000 $8500 21.4% PROFESSIONAL SERVICES $4,000 $5,000 25% TRAVEL AND PER DIEM $1,100 $1,100 0% COMMUNICATIONS $1,728 $2,000 15.7% RENTALS & LEASES $220 $220 0% PRINTING & PUBLISHING $0 $2,090 N/A OTHER CURRENT CHARGES $100 $0 -100% OFFICE SUPPLIES $65 $65 0% OPERATING SUPPLIES $3,000 $2,650 -11.7% BOOK,SU BSCRI P,MEM BERSH I PS $5,000 $5,090 1.8% TRAINING $4,400 $6,500 47.7% OTHER CONTRACTUAL SERVS. $52,220 $52,174 -0.1% TRAVEL AND PER DIEM $100 $100 0% COMMUNICATIONS $2,860 $1,480 -48.3% TRANSP.,POSTAGE,MESSENGER $300 $300 0% REPAIRS & MAINTENANCE $20,740 $21,893 5.6% PRINTING & PUBLISHING $11,345 $10,325 -9% OTHER CURRENT CHARGES $500 $500 0% OFFICE SUPPLIES $1,100 $1,200 9.1% OPERATING SUPPLIES $5200 $5,200 0% BOOK,SU BSCRI P,MEM BERSH I PS $1,205 $1,810 50.2% TRAINING $5,590 $6,999 25.2% ACCOUNTING &AUDITING $64,550 $65550 1.5% OTHER CONTRACTUAL SERVS. $35,406 $40,050 13.1% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $3,982 $2,452 -38.4% City of Atlantic Beach 1 Budget Book 2024 Page 260 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TRANSP.,POSTAGE,MESSENGER $47,632 $54208 13.8% RENTALS & LEASES $660 $660 0% REPAIR & MAINTENANCE $6,000 $2,000 -66.7% PRINTING & PUBLISHING $19,698 $25,000 26.9% OFFICE SUPPLIES $3,000 $3,000 0% OPERATING SUPPLIES $23,405 $20,000 -14.5% BOOK,SUBSCRIP,MEMBERSHIPS $3,925 $2,405 -38.7% TRAINING $15,525 $14,785 -4.8% OTHER CONTRACTUAL SERVS. $16,465 $9,000 -45.3% TRAVEL AND PER DIEM $0 $2,000 N/A COMMUNICATIONS $1,025 $1,025 0% TRANSP.,POSTAG E,M ESSENGER $100 $100 0% PRINTING & PUBLISHING $20,000 $7,500 -62.5% OFFICE SUPPLIES $1,300 $1,500 15.4% OPERATING SUPPLIES $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,500 0% TRAINING $1,000 $2,000 100% INVESTMENT EXPENSES $70,000 $70,000 0% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $3,850 $3,850 0% PRINTING & PUBLISHING $20 $20 0% TRAINING $7,000 $7,000 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $5,426 $5,426 0% HUMAN RESOURCES $3,225 $3,225 0% INVESTMENT EXPENSES $110,000 $120,000 9.1% ADMINISTRATIVE EXPENSES $35,000 $35,000 0% INSURANCE $4,188 $4,188 0% PRINTING & PUBLISHING $50 $50 0% BOOK,SUBSCRIP,MEMBERSHIPS $800 $800 0% TRAINING $8,400 $8,400 0% CITY MANAGER $595 $595 0% FINANCE AND ACCOUNTING $8,013 $8,013 0% HUMAN RESOURCES $3,365 $3,365 0% PROFESSIONAL SERVICES $175,000 $196,429 12.2% OTHER CONTRACTUAL SERVICE $45,000 $148,050 229% COMMUNICATIONS $2,280 $2,280 0% REPAIR & MAINTENANCE $7,650 $7,650 0% PRINTING & PUBLISHING $20,000 $42,690 113.5% OFFICE SUPPLIES $1,550 $1,550 0% OPERATING SUPPLIES $5,100 $5,100 0% GASOLINE $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,200 $1,200 0% City of Atlantic Beach 1 Budget Book 2024 Page 261 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TRAINING $6,500 $6,500 0% OTHER CONTRACTUAL SERVICE $30,000 $85,000 183.3% OTHER CONTRACTUAL SERVICE $200,000 $0 -100% OTHER CONTRACTUAL SERVS. $15,000 $16,400 9.3% TRAVEL AND PER DIEM $571 $800 40.1% COMMUNICATIONS $77,254 $78,128 1.1% TRANSP.,POSTAGE,MESSENGER $0 $500 N/A RENTAL AND LEASES $22,579 $22,579 0% REPAIR & MAINTENANCE $328,329 $424,966 29.4% PRINTING & PUBLISHING $0 $100 N/A OFFICE SUPPLIES $100 $100 0% OPERATING SUPPLIES $50,000 $32,500 -35% GASOLINE $500 $500 0% BOOK,SUBSCRIP,MEMBERSHIPS $200 $1,000 400% TRAINING $6,957 $6,957 0% SERVICE RETIRED PAY $595,460 $595,460 0% DISABILITY RETIRED PAY $85,000 $85,000 0% PENSION REFUNDS $25,000 $25,000 0% SERVICE RETIRED PAY $1,272,000 $1,324,136 4.1% DISABILITY RETIRED PAY $47,000 $47,000 0% BENEFICIARY PAY $156,508 $159,940 2.2% PENSION REFUNDS $15,000 $15,000 0% PROFESSIONAL SERVICES $85,500 $72,000 -15.8% OTHER CONTRACTUAL SERVICE $59,476 $62,133 4.5% COMMUNICATIONS $424 $424 0% TRANSP.POSTAGE,MESSENGER $10,000 $10,000 0% UTILITIES $18,000 $21,600 20% CITY PROVIDED $8,500 $8500 0% RENTALS & LEASES $3,833 $400 -89.6% INSURANCE $225,221 $337,832 50% REPAIR & MAINTENANCE $12,900 $12,900 0% PRINTING & PUBLISHING $750 $750 0% OFFICE SUPPLIES $2500 $2,500 0% OPERATING SUPPLIES $12,000 $7,850 -34.6% BOOK,SUBSCRIP,MEMBERSHIPS $1,200 $2,590 115.8% OTHER CONTRACTUAL SERVICE $0 $625,000 N/A PROFESSIONAL SERVICES $0 $10,000 N/A OTHER CONTRACTUAL SERVICE $172,000 $217,000 26.2% COMMUNICATIONS $600 $600 0% RENTALS & LEASES $300 $300 0% REPAIR & MAINTENANCE $55,000 $42,000 -23.6% OPERATING SUPPLIES $22,800 $22,800 0% GASOLINE $1,200 $1,200 0% City of Atlantic Beach 1 Budget Book 2024 Page 262 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) DIESEL $25 $25 0% TRAINING $1,000 $1,000 0% PROFESSIONAL SERVICES $47,000 $0 -100% PROFESSIONAL SERVICES $41,662 $44,192 6.1% OTHER CONTRACTUAL SERVS. $13,700 $14,000 2.2% COMMUNICATIONS $173,351 $138,027 -20.4% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $17,000 $17,000 0% CITY PROVIDED $7,600 $8,588 13% RENTALS & LEASES $16,600 $18,600 12% REPAIR & MAINTENANCE $75,175 $132,962 76.9% PRINTING & PUBLISHING $10,500 $6,500 -38.1% PROMOTIONS $11200 $14,200 26.8% OFFICE SUPPLIES $13,000 $13,000 0% OPERATING SUPPLIES $61,800 $61,800 0% DIESEL $1200 $1,200 0% BOOK,SUBSCRI P,MEM BERSH I PS $4,000 $4,000 0% TRAINING $25,000 $25,000 0% COMMUNICATIONS $7,717 $1,000 -87% OTHER CONTRACTUAL SERVS. $6,000 $6,000 0% TRAVEL AND PER DIEM $500 $500 0% REPAIR & MAINTENANCE $71,700 $71,700 0% OPERATING SUPPLIES $130,525 $124,965 -4.3% GASOLINE $89,259 $89,259 0% OTHER CONTRACTUAL SERVS. $2,100 $2,100 0% REPAIR & MAINTENANCE $4,000 $4,000 0% OPERATING SUPPLIES $1,000 $1,000 0% OPERATING SUPPLIES $3,000 $3,000 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% OPERATING SUPPLIES $350 $350 0% INVESTIGATIONS $6,000 $6,000 0% RENTALS & LEASES $8,500 $7,000 -17.6% REPAIR & MAINTENANCE $1,000 $1,000 0% OPERATING SUPPLIES $1,000 $1,000 0% CITY OF JAX CONTRACT $1,363,785 $1,404,699 3% UTILITIES $13,952 $17,000 21.8% CITY PROVIDED $4,000 $4,000 0% PROFESSIONAL SERVICES $12,000 $12,000 0% OTHER CONTRACTUAL SVC $3,500 $3,500 0% TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $6,589 $13,700 107.9% UTILITIES $1,000 $1,000 0% CITY PROVIDED $3,000 $3,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 263 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) REPAIR & MAINTENANCE $6,000 $6,000 0% FIRST VEHICLES/EQUIPMENT $4,000 $4,000 0% OPERATING SUPPLIES $15,150 $15,150 0% GASOLINE $4,600 $4,600 0% BOOK,SUBSCRIP,MEMBERSHIPS $350 $350 0% TRAINING $1,000 $1,000 0% CONTRACTUAL SERVICES $56,000 $30,000 -46.4% COMMUNICATIONS $1,032 $1,032 0% OFFICE SUPPLIES $350 $350 0% OPERATING SUPPLIES $1,750 $1,750 0% GASOLINE $350 $350 0% BOOK,SUBSCRIP,MEMBERSHIPS $75 $75 0% TRAINING $3,000 $3,000 0% CONTRACTUAL SERVICES $20,000 $75,000 275% COMMUNICATIONS $3,658 $4,200 14.8% TRAN SP., POSTAG E, M ESS E N G R. $500 $500 0% RENTALS AND LEASES $4,800 $4,800 0% INSURANCE $3,981 $5,972 50% REPAIR & MAINTENANCE $7,500 $7,500 0% FIRST VEHICLES/EQUIPMENT $2,854 $3,500 22.6% PRINTING & PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $500 $500 0% OPERATING SUPPLIES $6,000 $6,000 0% GASOLINE $1,500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $7,834 $5,876 -25% TRAINING $6,000 $4,000 -33.3% CITY MANAGER $9,206 $9,206 0% FINANCE AND ADMIN $25,238 $25,238 0% HUMAN RESOURCES $10,705 $10,705 0% INFORMATION TECHNOLOGY $30,919 $30,919 0% FACILITY MANTENANCE $14,150 $14,150 0% PROFESSIONAL SERVICES $0 $16,000 N/A COLLECTN AGENCY COMMISSIN $2,000 $2,000 0% INSURANCE $76,324 $114,486 50% CITY MANAGER $97,656 $97,656 0% FINANCEANDADMIN $125,007 $125,007 0% PUBLIC WORKS ADMIN $99,943 $99,943 0% HUMAN RESOURCES $18,833 $18,833 0% INFORMATION TECHNOLOGY $54,395 $54,395 0% FACILITIES MAINTENANCE $57,590 $57,590 0% PROFESSIONAL SERVICES $75,000 $85,000 13.3% Engineering Services for Installation of new well at # 3 WTP $50,000 N/A OTHER CONTRACTUAL SERVS. $210,500 $248,000 17.8% City of Atlantic Beach 1 Budget Book 2024 Page 264 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) TRAVEL AND PER DIEM $3,000 $3,000 0% COMMUNICATIONS $4,750 $4,750 0% TRANSP.,POSTAG E,M ESSENG R. $200 $200 0% UTILITIES $98,000 $100,000 2% CITY PROVIDED $11,000 $11,000 0% RENTALS & LEASES $400 $400 0% REPAIR & MAINTENANCE $64,000 $49,000 -23.4% FIRST VEHICLES/EQUIPMENT $7,000 $0 -100% PRINTING AND PUBLISHING $2,600 $2,600 0% OTHER CURRENT CHARGES $5,500 $5,500 0% OFFICE SUPPLIES $3,500 $12,000 242.9% OPERATING SUPPLIES $52,500 $107,500 104.8% GASOLINE $4,000 $4,000 0% DIESEL $2,500 $2,500 0% BOOK,SU BSCRI P,MEM BERSH I PS $2,925 $2,925 0% TRAINING $8,000 $8,000 0% PROFESSIONAL SERVICES $34,000 $34,000 0% OTHER CONTRACTUAL SERVS. $245,000 $295,000 20.4% TRAVEL AND PER DIEM $4,500 $4,500 0% COMMUNICATIONS $3,700 $4,500 21.6% TRANSP.,POSTAG E,M ESSENG R. $100 $100 0% UTILITIES $2,500 $2500 0% RENTALS & LEASES $2,000 $2,000 0% REPAIR & MAINTENANCE $25,000 $35,000 40% FIRST VEHICLES/EQUIPMENT $27,000 $30,000 11.1% PRINTING AND PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $1,000 $2,000 100% OPERATING SUPPLIES $185,000 $174500 -5.7% GASOLINE $30,000 $35,000 16.7% DIESEL $1500 $1,500 0% BOOK,SUBSCRIP,MEMBERSHIPS $1,000 $1,000 0% TRAINING $4,000 $4,000 0% PROFESSIONAL SERVICES $0 $13,000 N/A OTHER CONTRACTUAL SERVICE $20,000 $25,250 26.3% PICK-UP AND HAUL CONTRACT $1,625,000 $1,925,000 18.5% INSURANCE $2,306 $3,459 50% FLEET MAINTENANCE $6,300 $6,300 0% CITY MANAGER $30,274 $30,274 0% FINANCE AND ADMIN $82,997 $82,997 0% PUBLIC WORKS ADMIN $23,796 $23,796 0% HUMAN RESOURCES $991 $991 0% INFORMATION TECHNOLOGY $2,863 $2,863 0% INSURANCE $201,286 $301,929 50% City of Atlantic Beach 1 Budget Book 2024 Page 265 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) CITY MANAGER $97,656 $97,656 0% FINANCE AND ADM IN $267,727 $267,727 0% PUBLIC WORKS ADMIN $99,943 $99,943 0% HUMAN RESOURCES $24,681 $24,681 0% INFORMATION TECHNOLOGY $71,286 $71,286 0% FACILITIES MAINTENANCE $98,059 $98,059 0% PROFESSIONAL SERVICES $50,000 $50,000 0% OTHER CONTRACTUAL SERVICE $299,500 $333,000 11.2% TRAVEL AND PER DIEM $3,500 $5,000 42.9% COMMUNICATIONS $3,500 $3,500 0% TRANSP.,POSTAGE,MESSENGER $50 $50 0% UTILITIES $55,000 $60,000 9.1% CITY PROVIDED $14,000 $14,000 0% RENTALS & LEASES $500 $500 0% REPAIR & MAINTENANCE $460,000 $485,000 5.4% FIRST VEHICLES/EQUIPMENT $16,500 $18,000 9.1% PRINTING & PUBLISHING $800 $500 -37.5% OPERATING SUPPLIES $47,200 $47,200 0% GASOLINE $3,000 $3,000 0% DIESEL $3,000 $2,100 -30% BOOK,SU BSCRI P,M EM BERSH I PS $750 $750 0% TRAINING $3,000 $3,000 0% PROFESSIONAL SERVICES $74,500 $4,500 -94% OTHER CONTRACTUAL SERVICE $322,500 $865,500 168.4% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $4,000 $4,000 0% TRANSP.,POSTAGE,MESSENGER $500 $500 0% UTILITIES $192,000 $205,000 6.8% CITY PROVIDED $20,000 $24,000 20% RENTALS & LEASES $1,500 $1,650 10% REPAIR & MAINTENANCE $273,500 $351,000 28.3% FIRST VEHICLES/EQUIPMENT $14,000 $18,000 28.6% PRINTING & PUBLISHING $500 $500 0% OTHER CURRENT CHARGES $10,000 $10,000 0% OFFICE SUPPLIES $1,000 $1,000 0% OPERATING SUPPLIES $275,600 $301,600 9.4% GASOLINE $4,500 $4,500 0% DIESEL $14,000 $16,000 14.3% BOOK,SU BSCRI P,MEM BERSH I PS $2,000 $2,000 0% TRAINING $7,000 $7,000 0% PROFESSIONAL SERVICES $41,950 $50,000 19.2% OTHER CONTRACTUAL SERVICE $243,714 $524,714 115.3% COMMUNICATIONS $2,000 $2,000 0% City of Atlantic Beach 1 Budget Book 2024 Page 266 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) RENTALS & LEASES $2,450 $450 -81.6% INSURANCE $21,079 $31,619 50% FIRST VEHICLES/EQUIPMENT $3,689 $4,000 8.4% PRINTING & PUBLISHING $1,500 $1,500 0% OTHER CURRENT CHARGES $600 $600 0% OFFICE SUPPLIES $300 $300 0% OPERATING SUPPLIES $68,500 $60,900 -11.1% GASOLINE $10,000 $10,000 0% DIESEL $2500 $2,500 0% ROAD MATERIALS $8,000 $10,000 25% BOOK,SUBSCRIP,MEMBERSHIPS $500 $500 0% TRAINING $5,400 $5,400 0% CITY MANAGER $57,918 $57,918 0% FINANCEANDADMIN $158,785 $158,785 0% PUBLIC WORKS ADMIN $71,388 $71,388 0% HUMAN RESOURCES $7,632 $7,632 0% INFORMATION TECHNOLOGY $22,044 $22,044 0% PROFESSIONAL SERVICES $30,000 $30,000 0% OTHER CONTRACTUAL SERVS. $5,100 $30,000 488.2% TRAVEL AND PER DIEM $1,000 $1,000 0% COMMUNICATIONS $11,780 $12,000 1.9% TRANSP.,POSTAGE,MESSENGER $100 $100 0% REPAIR & MAINTENANCE $4,700 $5,100 8.5% PRINTING & PUBLISHING $3,000 $2,100 -30% OFFICE SUPPLIES $4,000 $4,000 0% OPERATING SUPPLIES $8,500 $12,675 49.1% GASOLINE $2,000 $2,000 0% BOOK,SU BSCRI P,MEM BERSH I PS $2,500 $2500 0% TRAINING $2,000 $10,975 448.8% PROFESSIONAL SERVICES $30500 $31,825 4.3% OTHER CONTRACTUAL SERVS. $234,966 $184,966 -21.3% TOWN CENTER MAINTENANCE $101,922 $62,722 -38.5% MAYPORT FLYOVER MAINT $61,354 $36,200 -41% COMMUNICATIONS $3,000 $3,000 0% UTILITIES $125,000 $125,000 0% CITY PROVIDED $30,000 $30,000 0% RENTALS & LEASES $14,500 $12,500 -13.8% PRINTING & PUBLISHING $1,500 $1,500 0% OFFICE SUPPLIES $250 $250 0% OPERATING SUPPLIES $131,200 $78,200 -40.4% GASOLINE $12,000 $12,000 0% DIESEL $4,000 $4,000 0% ROAD & MATERIAL SUPPLIES $10,000 $8,000 -20% City of Atlantic Beach 1 Budget Book 2024 Page 267 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) BOOK,SUBSCRIP,MEMBERSHIPS $1,500 $1,500 0% TRAINING $2,000 $2,000 0% PROFESSIONAL SERVICES $86,950 $86,950 0% PROFESSIONAL SERVICES $2,000 $2,000 0% OTHER CONTRACTUAL SERVS. $11,000 $49,000 345.5% COMMUNICATIONS $600 $600 0% OPERATING SUPPLIES $35,000 $38,000 8.6% GASOLINE $750 $750 0% STREET -END ADOPT/MATCH PR $2,000 $2,000 0% 1ST VEHICLE -CONTRACT SVCS $312,000 $290,000 -7.1% 1ST VEHIC-NON CONTRACT SV $36,000 $70,000 94.4% COMMUNICATIONS $1,390 $1,390 0% OPERATING SUPPLIES $1,600 $1,600 0% GASOLINE $1,200 $1,200 0% PROFESSIONAL SERVICES $600 $600 0% OTHER CONTRACT SERVICES $750 $750 0% COMMUNICATIONS $0 $900 N/A CITY PROVIDED $250 $250 0% REPAIR & MAINTENANCE $1,000 $1,000 0% FIRST VEHICLES/EQUIPMENT $1,000 $1,000 0% OPERATING SUPPLIES $3,000 $3,000 0% GASOLINE $3,400 $3,400 0% BOOKS,SUBSCRIPT,MEMBERSHP $250 $250 0% PROFESSIONAL SERVICES $0 $250 N/A OTHER CONTRACTUAL SERVS. $43,600 $44,000 0.9% TRAVEL AND PER DIEM $500 $500 0% COMMUNICATIONS $11,000 $11,000 0% FREIGHT,POSTAGE,EXPR MAIL $150 $150 0% UTILITIES $10,000 $12,000 20% CITY PROVIDED $9,000 $9,000 0% RENTALS AND LEASES $9,800 $11,000 12.2% REPAIR & MAINTENANCE $3,600 $5,600 55.6% FIRST VEHICLES/EQUIPMENT $6,000 $6,000 0% PRINTING AND PUBLISHING $3,500 $3500 0% CULTURAL ARTS $32,800 $41,300 25.9% OFFICE SUPPLIES $5,000 $3,000 -40% OPERATING SUPPLIES $48,600 $24,100 -50.4% GASOLINE $2,500 $1,250 -50% BOOK,SU BSCRI P,MEM BERSH I PS $320 $470 46.9% TRAINING $4,300 $3500 -18.6% PROFESSIONAL SERVICES $5,000 $10,000 100% OTHER CONTRACTUAL SERVS. $353,682 $308,682 -12.7% TRAVEL AND PER DIEM $500 $500 0% City of Atlantic Beach 1 Budget Book 2024 Page 268 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) COMMUNICATIONS $3,500 $3,500 0% FREIGHT,POSTAGE,EXPR MAIL $50 $50 0% UTILITIES $20,000 $20,000 0% CITY PROVIDED $42,000 $42,000 0% RENTALS AND LEASES $6,500 $6,500 0% REPAIR & MAINTENANCE $136,500 $86,000 -37% PRINTING AND PUBLISHING $1,000 $1,000 0% OFFICE SUPPLIES $200 $200 0% OPERATING SUPPLIES $193,500 $127,000 -34.4% GASOLINE $15,000 $15,000 0% DIESEL $500 $500 0% BOOK,SU BSCRI P,M EM BERSH I PS $200 $200 0% TRAINING $4,000 $3,000 -25% Total Operating Expenses: $16,623,908 $18,964,788 14.1% Capital Outlay MACHINERY &EQUIPMENT $19,000 $0 -100% VEHICLES $26,000 $0 -100% COMPUTER EQUIPMENT $60,822 $51,000 -16.1% MACHINERY & EQUIPMENT $22,500 $22,500 0% MOTOR VEHICLES $35,000 $38,000 8.6% MACHINERY & EQUIPMENT $50,000 $179,000 258% MACHINERY&EQUIPMENT $0 $56,347 N/A MOTOR VEHICLES $180,000 $120,000 -33.3% BUILDINGS $562,500 $562,500 0% MACHINERY&EQUIPMENT $4,000 $4,000 0% MOTOR VEHICLES $20,000 $20,000 0% COMPUTER EQUIPMENT $7,500 $7,500 0% COMPUTER EQUIPMENT $0 $400 N/A COMPUTER EQUIPMENT $9,000 $31,000 244.4% INFRASTRUCTURE $1,885,688 $3,817,000 102.4% MACHINERY AND EQUIPMENT $270,000 $185,750 -31.2% INFRASTRUCTURE $1,272,962 $747,100 -41.3% MOTOR VEHICLES $150,000 $0 -100% INFRASTRUCTURE $901,191 $1,389,600 54.2% MACHINERY &EQUIPMENT $50,000 $0 -100% BUILDINGS $0 $100,000 N/A INFRASTRUCTURE $921,431 $735,030 -20.2% WWTP Yard Task Lighting including new Poles $85,000 N/A MACHINERY & EQUIPMENT $0 $40,750 N/A MOTOR VEHICLES $35,000 $0 -100% EASEMENTS $5,000 $5,000 0% INFRASTRUCTURE $3,053,025 $3,881,400 27.1% City of Atlantic Beach 1 Budget Book 2024 Page 269 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) BUILDINGS $0 $194,000 N/A MACHINERY&EQUIPMENT $0 $15,000 N/A COMPUTER EQUIPMENT $10,000 $0 -100% BUILDINGS $950,000 $1,500,000 57.9% INFRASTRUCTURE $80,000 $0 -100% INFRASTRUCTURE $0 $60,000 N/A MACHINERY & EQUIPMENT $21,000 $11,000 -47.6% MOTOR VEHICLES $35,000 $0 -100% INFRASTRUCTURE $202,500 $101,250 -50% INFRASTRUCTURE $100,000 $0 -100% INFRASTRUCTURE $1,570,000 $2,185,000 39.2% MOTOR VEHICLES $86,000 $0 -100% COMPUTER EQUIPMENT $6,000 $0 -100% BUILDING $3,500 $35,000 900% INFRASTRUCTURE $0 $90,000 N/A MACHINERY& EQUIPMENT $27,000 $34,500 27.8% MOTOR VEHICLES $35,000 $40,000 14.3% BUILDING $20,000 $0 -100% INFRASTRUCTURE $610,000 $10,000 -98.4% MACHINERY & EQUIPMENT $93,000 $10,000 -89.2% INFRASTRUCTURE $1,096,811 $1,816,500 65.6% Total Capital Outlay: $14,486,430 $18,181,127 25.5% Debt Service 2018 BB&T DEBT $80,000 $85,000 6.3% 2018 BB&T DEBT $40,293 $37,364 -7.3% TD BANK -URB SERIES 2014 $465,500 $476,000 2.3% KEY GOV'T FIN SERIES 2021 $42,000 $43,000 2.4% TD BANK -URB SERIES 2014 $691,600 $707,200 2.3% KEY GOVT FIN SERIES 2021 $405,000 $412,000 1.7% TD BANK -URB SERIES 2014 $172,900 $176,800 2.3% TD BANK -URB SERIES 2014 $39,471 $28,502 -27.8% 2021 KEY GOV SERIES 2021 $6,222 $5,511 -11.4% TD BANK -URB SERIES 2014 $58,642 $42,346 -27.8% 2021 KEY GOV'T SERIES 2021 $72,410 $65,520 -9.5% TD BANK -URB SERIES 2014 $14,661 $10587 -27.8% Total Debt Service: $2,088,699 $2,089,830 0.1% Grants and Aids AIDS TO GOVERNMENT AGENCS $12,000 $12,000 0% CULTURAL ARTS / SCHOOLS $6,000 $6,000 0% AIDS TO PRIVATE ORGANIZAT $75,000 $75,000 0% Total Grants and Aids: $93,000 $93,000 O% City of Atlantic Beach 1 Budget Book 2024 Page 270 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Other Uses FUND 300 -CAPITAL PROJECTS $0 $130,700 N/A FUND 001 -GENERAL FUND $110,338 N/A FUND 110-CDBG $50,000 $0 -100% Appropriation to Fund Balance $10,000 $0 -100% FUND 200 -DEBT SERVICE $120,293 $122,364 1.7% FUND 300 -CAPITAL PROJECTS $488,000 $350,000 -28.3% FUND 001 -GENERAL FUND $179,000 N/A FUND 300 -CAPITAL PROJECTS $1,000,000 $335,000 -66.5% FUND 110-C DG B $78,350 N/A FUND 470 -STORM WATER FUND $414,068 $250,300 -39.6% COMMUNITY REDEVELOPMENT $50,000 $0 -100% FUND 001 -GENERAL FUND $1595,000 $0 -100% FUND 300 -CAPITAL PROJECTS $500,000 $1,449,148 189.8% FUND 400 -WATER FD $1,000,000 $0 -100% FUND 410 -SEWER FD $750,000 $0 -100% FUND 470 -STORM WATER FUND $473,921 $0 -100% FUND 001 -GENERAL FUND $345,476 $345,476 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A FUND 001 -GENERAL FUND $488,435 $488,435 0% FUND 300 -CAPITAL PROJECTS $0 $275,000 N/A Appropriation to Fund Balance $150,000 $100,000 -33.3% Appropriation to Fund Balance $300,000 $200,000 -33.3% FUND 300 -CAPITAL PROJECTS $350,000 $0 -100% Appropriation to Fund Balance $422,346 $356,778 -15.5% FUND 141 - COURT COST TRAINING $22,000 N/A FUND 300 -CAPITAL PROJECTS $50,000 $185,500 271% FU ND 110-CDBG $51,250 $52,350 2.1% FUND 001 -GENERAL FUND $359,584 $359,584 0% FUND 001 -GENERAL FUND $324,256 $409,601 26.3% Appropriation to Fund Balance $468,373 $380,481 -18.8% Total Other Uses: $9,761,002 $6,455,405 -33.9% Total Expense Objects: $56,733,078 $59,499,115 4.9% Revenues Summary $9,499,115 $2,766,037 (4.88% vs. prior year) City of Atlantic Beach 1 Budget Book 2024 Page 271 80M 60M 40M 20M 0 Total Revenues and Expenditures Proposed and Historical Budget vs. Actual FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 • Actual • Budgeted Over Budget Revenue by Fund 2024 Revenue by Fund Debt Service Funds (0.2%) Agency Funds (5.5%) Special Revenue Funds (6.4%) Capital Projects Funds (10.3%) General Fund (31.4%) Enterprise Funds (46.2%) City of Atlantic Beach 1 Budget Book 2024 Page 272 Name 70 60 50 40 0 2 30 20 10 0 Budgeted and Historical 2024 Revenue by Fund �ry0 y�o o`try rtb �Ro • Debt Service Funds • Agency Funds • Special Revenue Funds • Capital Projects Funds • General Fund • Enterprise Funds Grey background indicates budgeted figures. FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund General Fund AD VALOREM TAXES $7,319,003 $7,642,713 4.4% ELECTRIC-JEA-5% base chgs $550,000 $530,000 -3.6% WESTERN NATURAL GAS $1,000 $0 -100% TECO/PEOPLES GAS $500 $0 -100% INFINITE ENERGY $150 $0 -100% INTERCONN RESOURCES $65 $150 130.8% GAS SOUTH $250 $250 0% AM E R I GAS/HERITAGE $9,100 $8,000 -12.1% FERRELL GAS LP $1,500 $1,500 0% WALG R EE N S $0 $200 N/A Circle K $100 $250 150% IDEAL GAS $0 $300 N/A SHARP ENERGY $0 $800 N/A BLOSSMAN $500 N/A COMMUNICATION SERVICE TAX $491,853 $543,418 10.5% LOCAL BUSINESS TAX -CH 205 $95,000 $95,000 0% COUNTY ALLOCATION $42,000 $42,000 0% JEA $850,000 $1,015,826 19.5% TECO/PEOPLES GAS $13,000 $16,000 23.1% 41) City of Atlantic Beach 1 Budget Book 2024 Page 273 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) OTHER CODE SEC 24-69 FEES $0 $500 N/A DEVELOPMENT REVIEW FEES $30,000 $49,000 63.3% CIVIL & SITE PLAN REVIEWS $21,600 $15,000 -30.6% TREE PERMITS $8,000 $6,000 -25% DOGS-DINING ORD 95-08-97 $0 $200 N/A UTILITIES PLAN REVIEWS $3,000 $3,000 0% BACKYARD HEN PERMIT $100 $100 0% OJ P-BJA GRANTS $2,000 $2,000 0% FEMA HMGP $0 $194,000 N/A MISC GRANT PROCEEDS $0 $250,500 N/A STATE REV.SHARG.PROCEEDS $400,322 $596,518 49% MOTOR FUEL TAX-8TH CT&SPC $147,113 $161,656 9.9% MOBILE HOME LICENSES $7,000 $7,000 0% ALCOHOLIC BEVERAGE LICENS $30,000 $30,000 0% L.G.1/2 CENT SALES TAX $1,565,584 $1,836,770 17.3% MOTOR FUEL TAX REBATE $1,500 $12,000 700% COJ-COST REIMB $562,850 $562,850 0% CITY MANAGER $279,545 $279,545 0% FINANCE $766,380 $766,380 0% PUBLIC WORKS ADMIN $295,069 $295,069 0% FLEET & EQUIP MAINTENANCE $0 $80,000 N/A HUMAN RESOURCES $83,854 $83,854 0% INFORMATION TECHNOLOGY $181,508 $181,508 0% FACILITY MAINTENANCE $169,800 $169,800 0% LIEN LETTERS $5,400 $5,400 0% REIM-COPIES $200 $200 0% 911 INTERLOCAL AGREEMENT $68,000 $73,039 7.4% WITNESS/INVESTIGATION FEE $0 $500 N/A FIRE FACILITY-JAX REIMB $17,239 $23,000 33.4% ACCID REPORT/BACKGRND CK $270 $270 0% COJ INTERLOCAL-MUTUAL AID $333,193 $343,189 3% OFF DUTY-VEHICL/EQUIP USE $1,200 $1,200 0% CITIZEN PATROL ACADEMY $200 $200 0% JR LIFEGUARD CLASS $4,450 $4,450 0% PARKING FAC I L BY AG R E E M NT $7,000 $7,000 0% 18th & 19th ST PARKING $20,000 N/A DOT-MAINTENANCE REIMB $56,691 $58,000 2.3% DOT-LIGHTING MAINT REIMB $62,871 $68,000 8.2% NB-TOWN CTR MAINT REIMB $7,000 $7,000 0% NB-MAYPT FLY-OVR MAINT RE $4,500 $4,500 0% ANIMAL CNTRL & SHELTR FEE $7,500 $6,000 -20% ANIMAL CONTROL SURCHARGE $400 $600 50% CO] INTR-LIFEGD/BCH MAINT $274,776 $283,019 3% MISC RECREATION CHARGES $150 $150 0% City of Atlantic Beach 1 Budget Book 2024 Page 274 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) CAMP OUT $500 $500 0% FLAG FOOTBALL $1,500 $0 -100% ART SHOWS $5,000 $4,000 -20% FACILITY RENTAL $51,000 $45,900 -10% DOG PARK $11,000 $12,500 13.6% CLERK -FINES AN FORFEITS $31,175 $31,175 0% PARKING FINES $10,000 $30,000 200% DANGEROUS DOG REGISTRATIO $100 $100 0% OTHER VIOLATIONS $10,000 $50,000 400% FORFEIT -FOUND $ CONFISCAT $100 $100 0% INTEREST EARNINGS-ALLOCAT $200,000 $200,000 0% ONLINE AUCTION SALES $25,000 $25,000 0% RECYCLED MATERIALS $0 $1,500 N/A OPIOID SETTLEMENT $8,000 N/A OTHER MISCELLANEOUS REV $9,000 $9,000 0% CASH OVER (SHORT) $50 $50 0% WORKERS' COMP REIMBURSEMT $475 $500 5.3% FUND 130 -LOCAL OPT GAS TX $324,256 $409,601 26.3% FUND 131 -BETTER JAX FUND $179,000 N/A FUND 116 - PARKING FUND $110,338 N/A FROM FUND170 $1,595,000 $0 -100% FROM FUND 400 $345,476 $345,476 0% FROM FUND 410 $488,435 $488,435 0% FROM FUND 420 $359,584 $359,584 0% Total General Fund: $18,247,437 $18,696,633 2.5% Total General Fund: $18,247,437 $18,696,633 2.5% Special Revenue Funds Comm Dev Block Grant Fund CDBG FUNDS FR CITY OF JAX $188,200 $188,200 0% FROM FUND 001 $51250 $52,350 2.1% FROM FUND116 $50,000 $0 -100% FROM FUND131 $78,350 N/A Total Comm Dev Block Grant Fund: $289,450 $318,900 10.2% Tree Replacement Fund TREE MITIGATION APPROPRIATED FUND BALANCE Total Tree Replacement Fund: Pay For Parking Rev Fund APPROPRIATED FUND BALANCE PARKING FACILITIES Total Pay For Parking Rev Fund: $84,080 N/A $30,000 $920 -96.9% $30,000 $85,000 183.3% $60,000 $60,000 $20,338 $90,000 $110,338 N/A 50% 83.9% City of Atlantic Beach 1 Budget Book 2024 Page 275 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Convention Dev Tax Fund CONVENT DEVELOP TAX -2 PCT $150,000 $150,000 0% INTEREST EARNINGS-ALLOCAT $1,133 $1,133 0% APPROPRIATED FUND BALANCE -$30,840 -$28,769 -6.7% Total Convention Dev Tax Fund: $120,293 $122,364 1.7% Local Option Gas Tax Fund FIRST LOCAL OPT TAX -6 PCT $481,875 $450,595 -6.5% LOC OPT FU EL 1 TO 5 CENTS $314,519 $293,144 -6.8% INTEREST EARNINGS-ALLOCAT $15,862 $15,862 0% Total Local Option Gas Tax Fund: $812,256 $759,601 -6.5% Better Jax 1/2 Ct Sale Tx DISCRETIONARY SALES SURD< $2,032,086 $1287,055 -36.7% INTEREST EARNINGS-ALLOCAT $11,471 $11,471 0% APPROPRIATED FUND BALANCE $243,511 -$435,876 -279% Total Better Jax 1/2 Ct Sale Tx: $2,287,068 $862,650 -62.3% Court Cost Training Fund CLERK -COURT COSTS $3,000 $3,000 0% FUND 001 - GENERAL FUND $22,000 N/A APPROPRIATED FUND BALANCE $22,000 $0 -100% Total Court Cost Training Fund: $25,000 $25,000 0% Radio Communication Fund INTERGOVERNMENTAL PROGRAM $7,147 $10,000 39.9% INTEREST EARNINGS-ALLOCAT $570 $1,000 75.4% Appropriated Fund Balance -$10,000 N/A Total Radio Communication Fund: $7,717 $1,000 -87% Fdle Jag Grant -Cops POLICE GRANT PROCEEDS $0 $56,347 N/A Total Fdle Jag Grant -Cops: $0 $56,347 N/A Community Redevelopment FUND 131 -BET JAX H LFCT ST $50,000 $0 -100% Appropriation of Balance $150,000 $0 -100% Total Community Redevelopment: $200,000 $0 -100% American Rescue Plan Act APPROPRIATED FUND BALANCE $4,318,921 $1,449,148 -66.4% Total American Rescue Plan Act: $4,318,921 $1,449,148 -66.4% Total Special Revenue Funds: $8,150,705 $3,790,348 -53.5% City of Atlantic Beach 1 Budget Book 2024 Page 276 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Debt Service Funds Debt Service Fund FUND 120 CONV. DEV. TAX $120,293 $122,364 1.7% Total Debt Service Fund: $120,293 $122,364 1.7% Total Debt Service Funds: $120,293 $122,364 1.7% Capital Projects Funds Capital Projects Fund INTEREST EARN I NGS-ALLOCAT $83,245 $83,245 0% FUND 001 -GENERAL FUND $50,000 $185,500 271% FUND CDBG GRANT FUND $0 $130,700 N/A FUND 131 -HALF CENT TAX $1,000,000 $335,000 -66.5% FUND 130 -LOCAL OPT GAS TX $488,000 $350,000 -28.3% FROM FUND 170 $500,000 $1,449,147 189.8% FROM FUND400 $0 $275,000 N/A FROM FUND410 $0 $275,000 N/A FROM FUND470 $350,000 $0 -100% APPROPRIATED FUND BALANCE $1,272566 $3,042,908 139.1% Total Capital Projects Fund: $3,743,811 $6,126,500 63.6% Total Capital Projects Funds: $3,743,811 $6,126,500 63.6% Enterprise Funds Water Fund OUTSIDE CITY BASE CHARGE $730,000 $751,900 3% INSIDE CITY BASE CHGS $1,020570 $1,051,187 3% OUTSIDE CITY VOLUME CHGS $582,880 $600,366 3% INSIDE CITY VOLUME CHG $1,267,999 $1,306,039 3% METER ONLY $19,695 $19,695 0% TAP & METER $14,485 $14,920 3% SERVICE CHARGES $77,442 $79,765 3% DELINQUENT CHARGES $136,323 $149,955 10% WATER CROSS CONNECTION $5,200 $5,200 0% INTEREST EARNINGS-ALLOCAT $100,000 $100,000 0% TOWER LEASE FOR ANTENNAS $41,000 $41,000 0% FIRE PROTECTION SYSTEMS $2,000 $2,000 0% FROM FUND170 $1,000,000 $0 -100% APPROPRIATED FUND BALANCE $1,858,950 $4,658,263 150.6% Total Water Fund: $6,856,544 $8,780,291 28.1% Sewer Fund INSIDE CITY BASE CHGS $1,922,559 $1,980236 OUTSIDE CITY BASE CHGS $1,451,621 $1,495,170 INSIDE CITY VOLUME CHG $1,528,772 $1,574,635 3% 3% 3% City of Atlantic Beach 1 Budget Book 2024 Page 277 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) OUTSIDE CITY VOLUME CHGS $907,748 $934,980 3% VILLAGE OF MAYPORT - BASE $10,193 $10,193 0% VILLAGE OF MAYPORT VOLUME $26,377 $40,000 51.6% SEWER TAP FEES $5,800 $5,800 0% INTEREST EARN I NGS-ALLOCAT $50,000 $100,000 100% FROM FUN D170 $750,000 $0 -100% APPROPRIATED FUND BALANCE $1,390,601 $3,490,635 151% Total Sewer Fund: $8,043,671 $9,631,649 19.7% Water -System Dev-Sdc-Fees SYSTEM DEVELOPMENT CHARGE $150,000 $57,000 -62% RESIDENTIAL BUILDINGS $0 $30,000 N/A RETAIL BUILDINGS $0 $5,000 N/A HOSPITALITY BUILDINGS $0 $2,000 N/A INDUSTRIAL BUILDINGS $0 $3,000 N/A INTEREST EARNINGS-ALLOCAT $0 $3,000 N/A Total Water -System Dev-Sdc-Fees: $150,000 $100,000 -33.3% Sewer -System Dev-Sdc-Fees SYSTEM DEVELOPMENT CHARGE $300,000 $79,000 -73.7% RESIDENTIAL BUILDINGS $0 $83,000 N/A RETAIL BUILDINGS $0 $20,000 N/A HOSPITALITY BUILDINGS $0 $6,000 N/A INDUSTRIAL BUILDINGS $0 $12,000 N/A Total Sewer -System Dev-Sdc-Fees: $300,000 $200,000 -33.3% Sanitation Fund CONSTRUCTION/DEMO DEBRIS $75,000 $50,000 -33.3% FRANCHISE -SOLID WASTE $13,500 $13,500 0% GARBAGE SERVICE $2,159,995 $2,159,995 0% APPROPRIATED FUND BALANCE $124,814 $323,807 159.4% Total Sanitation Fund: $2,373,309 $2,547,302 7.3% Building Code Enforcement Fund BUILDING PERMIT FEES -BCE $350,000 $350,000 0% PLAN CHECK FEES $93,155 $93,155 0% RE -INSPECTION FEES $26,118 $26,118 0% PLAN REVIEW RE -SUBMITTAL $25,000 $25,000 0% INTEREST EARNINGS-ALLOCAT $7,482 $7,482 0% APPROPRIATED FUND BALANCE $181,794 $218,854 20.4% Total Building Code Enforcement Fund: $683,549 $720,609 5.4% Storm Water Drainage Fund FEMA HMGP $1,797,422 $1,933,431 7.6% City of Atlantic Beach 1 Budget Book 2024 Page 278 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) GOVERNOR APPROP $924,240 $800,000 -13.4% STORMWATER UTILITY FEES $1,033,991 $929,470 -10.1% INTEREST EARNINGS-ALLOCAT $1,699 $5,000 194.3% FUND 131 -HALF CENT TAX $414,068 $250,300 -39.6% FUND 130 -LOCAL OPT GAS TX $0 $101,714 N/A FROM FUND170 $473,921 $0 -100% APPROPRIATED FUND BALANCE $36,204 $1,469,182 3,958.1% Total Storm Water Drainage Fund: $4,681,545 $5,489,097 17.2% Total Enterprise Funds: $23,088,618 $27,468,948 19% Agency Funds Pension Trust Fund -Police CASUALTY INS PREM TAX185 $137,840 $144,821 5.1% MSSB $60,000 $60,000 0% MSSB $188,869 $340,000 80% MSSB $140,848 $140,848 0% MSSB $89,862 $39,000 -56.6% EMPLOYER CONTRIBUTION $483,076 $305,136 -36.8% EMPLOYEE CONTRIBUTIONS $198,454 $181,252 -8.7% Total Pension Trust Fund -Police: $1,298,949 $1,211,057 -6.8% Pension Trust Fd -General MSSB $98,000 $98,000 MSSB $600,000 $600,000 MSSB $200,000 $200,000 MSSB $250,000 $250,000 EMPLOYER CONTRIBUTION $850,265 $850,265 EMPLOYEE CONTRIBUTIONS $85,000 $85,000 Total Pension Trust Fd -General: $2,083,265 $2,083,265 Total Agency Funds: $3,382,214 $3,294,322 Total: $56,733,078 $59,499,115 0% 0% 0% o% 0% 0% 0% -2.6% 4.9% City of Atlantic Beach 1 Budget Book 2024 Page 279 Revenues by Source Projected 2024 Revenues by Source Judgements, Fines and Forfeits (0.2%) Permits, Fees, and Special Assessments (3.4%) Misc Revenues (6.3%) Intergovernmental Revenue (11.1%) 70 60 50 y 40 0 30 20 10 0 Name Revenue Source Taxes (18.8%) Other Sources (33.1%) Charges for Services (27%) Budgeted and Historical 2024 Revenues by Source yti0 y�0 -k`O • Judgements, Fines and Forfeits • Permits, Fees, and Special Assessments • Misc Revenues • Intergovernmental Revenue Taxes • Charges for Services • Other Sources City of Atlantic Beach 1 Budget Book 2024 Grey background indicates budgeted figures. FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Page 280 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Taxes AD VALOREM TAXES $7,319,003 $7,642,713 4.4% ELECTRIC-JEA-5% base chgs $550,000 $530,000 -3.6% WESTERN NATURAL GAS $1,000 $0 -100% TECO/PEOPLES GAS $500 $0 -100% INFINITE ENERGY $150 $0 -100% INTERCONN RESOURCES $65 $150 130.8% GAS SOUTH $250 $250 0% AM E R I GAS/HERITAGE $9,100 $8,000 -12.1% FERRELL GAS LP $1,500 $1,500 0% WALGREENS $0 $200 N/A Circle K $100 $250 150% IDEAL GAS $0 $300 N/A SHARP ENERGY $0 $800 N/A BLOSSMAN $500 N/A COMMUNICATION SERVICETAX $491,853 $543,418 10.5% LOCAL BUSINESS TAX -CH 205 $95,000 $95,000 0% COUNTY ALLOCATION $42,000 $42,000 0% CONVENT DEVELOP TAX -2 PCT $150,000 $150,000 0% FIRST LOCAL OPT TAX -6 PCT $481,875 $450,595 -6.5% LOC OPT FU EL 1 TO 5 CENTS $314,519 $293,144 -6.8% DISCRETIONARY SALES SURTX $2,032,086 $1,287,055 -36.7% CASUALTY INS PREM TAX185 $137,840 $144,821 5.1% Total Taxes: $11,626,841 $11,190,696 -3.8% Permits, Fees, and Special Assessments JEA $850,000 $1,015,826 19.5% TECO/PEOPLES GAS $13,000 $16,000 23.1% OTHER CODE SEC 24-69 FEES $0 $500 N/A DEVELOPMENT REVIEW FEES $30,000 $49,000 63.3% CIVIL & SITE PLAN REVIEWS $21,600 $15,000 -30.6% TREE PERMITS $8,000 $6,000 -25% DOGS -DINING ORD 95-08-97 $0 $200 N/A UTILITIES PLAN REVIEWS $3,000 $3,000 0% BACKYARD HEN PERMIT $100 $100 0% TREE MITIGATION $84,080 N/A SYSTEM DEVELOPMENT CHARGE $150,000 $57,000 -62% RESIDENTIAL BUILDINGS $0 $30,000 N/A RETAIL BUILDINGS $0 $5,000 N/A HOSPITALITY BUILDINGS $0 $2,000 N/A INDUSTRIAL BUILDINGS $0 $3,000 N/A SYSTEM DEVELOPMENT CHARGE $300,000 $79,000 -73.7% RESIDENTIAL BUILDINGS $0 $83,000 N/A City of Atlantic Beach 1 Budget Book 2024 Page 281 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) RETAIL BUILDINGS $0 $20,000 N/A HOSPITALITY BUILDINGS $0 $6,000 N/A INDUSTRIAL BUILDINGS $0 $12,000 N/A CONSTRUCTION/DEMO DEBRIS $75,000 $50,000 -33.3% FRANCHISE -SOLID WASTE $13,500 $13,500 0% BUILDING PERMIT FEES -BCE $350,000 $350,000 0% PLAN CHECK FEES $93,155 $93,155 0% RE -INSPECTION FEES $26,118 $26,118 0% PLAN REVIEW RE -SUBMITTAL $25,000 $25,000 0% Total Permits, Fees, and Special Assessments: $1,958,473 $2,044,479 4.4% Intergovernmental Revenue OJ P-BJA GRANTS $2,000 $2,000 0% FEMA HMGP $O $194,000 N/A MISC GRANT PROCEEDS $0 $250,500 N/A STATE REV.SHARG.PROCEEDS $400,322 $596,518 49% MOTOR FUEL TAX -8TH CT&SPC $147,113 $161,656 9.9% MOBILE HOME LICENSES $7,000 $7,000 0% ALCOHOLIC BEVERAGE LICENS $30,000 $30,000 0% L.G.1/2 CENT SALES TAX $1565,584 $1,836,770 17.3% MOTOR FUEL TAX REBATE $1,500 $12,000 700% COJ-COST REIMB $562,850 $562,850 0% CDBG FUNDS FR CITY OF JAX $188,200 $188,200 0% POLICE GRANT PROCEEDS $0 $56,347 N/A FEMA HMGP $1,797,422 $1,933,431 7.6% GOVERNOR APPROP $924,240 $800,000 -13.4% Total Intergovernmental Revenue: $5,626,231 $6,631,272 17.9% Charges for Services CITY MANAGER $279,545 $279,545 0% FINANCE $766,380 $766,380 0% PUBLIC WORKS ADMIN $295,069 $295,069 0% FLEET & EQUIP MAINTENANCE $0 $80,000 N/A HUMAN RESOURCES $83,854 $83,854 0% INFORMATION TECHNOLOGY $181,508 $181,508 0% FACILITY MAINTENANCE $169,800 $169,800 0% LIEN LETTERS $5,400 $5,400 0% REIM-COPIES $200 $200 0% 911 1NTERLOCAL AGREEMENT $68,000 $73,039 7.4% WITNESS/INVESTIGATION FEE $0 $500 N/A FIRE FACILITY-JAX REIMB $17,239 $23,000 33.4% ACCID REPORT/BACKGRND CK $270 $270 0% COJ INTERLOCAL -MUTUAL AID $333,193 $343,189 3% City of Atlantic Beach 1 Budget Book 2024 Page 282 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) OFF DUTY-VEHICL/EQUIP USE $1,200 $1200 0% CITIZEN PATROL ACADEMY $200 $200 0% JR LIFEGUARD CLASS $4,450 $4,450 0% PARKING FACILBYAGREEMNT $7,000 $7,000 0% 18th & 19th ST PARKING $20,000 N/A DOT -MAINTENANCE REIMB $56,691 $58,000 2.3% DOT -LIGHTING MAI NT REIMB $62,871 $68,000 8.2% NB -TOWN CTR MAINT REIMB $7,000 $7,000 0% NB-MAYPT FLY-OVR MAI NT RE $4,500 $4,500 0% ANIMAL CNTRL & SHELTR FEE $7,500 $6,000 -20% ANIMAL CONTROL SURCHARGE $400 $600 50% COJ INTR-LIFEGD/BCH MAINT $274,776 $283,019 3% MISC RECREATION CHARGES $150 $150 0% CAMP OUT $500 $500 0% FLAG FOOTBALL $1,500 $0 -100% ART SHOWS $5,000 $4,000 -20% FACILITY RENTAL $51,000 $45,900 -10% DOG PARK $11,000 $12,500 13.6% APPROPRIATED FUND BALANCE $20,338 N/A PARKING FACILITIES $60,000 $90,000 50% OUTSIDE CITY BASE CHARGE $730,000 $751,900 3% INSIDE CITY BASE CHGS $1,020570 $1,051,187 3% OUTSIDE CITY VOLUME CHGS $582,880 $600,366 3% INSIDE CITY VOLUME CHG $1,267,999 $1,306,039 3% METER ONLY $19,695 $19,695 0% TAP & METER $14,485 $14,920 3% SERVICE CHARGES $77,442 $79,765 3% DELINQUENT CHARGES $136,323 $149,955 10% WATER CROSS CONNECTION $5,200 $5200 0% INSIDE CITY BASE CHGS $1,922,559 $1,980,236 3% OUTSIDE CITY BASE CHGS $1,451,621 $1,495,170 3% INSIDE CITY VOLUME CHG $1,528,772 $1,574,635 3% OUTSIDE CITY VOLUME CHGS $907,748 $934,980 3% VILLAGE OF MAYPORT - BASE $10,193 $10,193 0% VILLAGE OF MAYPORT VOLUME $26,377 $40,000 51.6% SEWER TAP FEES $5,800 $5,800 0% GARBAGE SERVICE $2,159,995 $2,159,995 0% STORMWATER UTILITY FEES $1,033,991 $929,470 -10.1% Total Charges for Services: $15,657,846 $16,044,618 2.5% Judgements, Fines and Forfeits CLERK -FINES AN FORFEITS $31,175 $31,175 0% PARKING FINES $10,000 $30,000 200% City of Atlantic Beach 1 Budget Book 2024 Page 283 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) DANGEROUS DOG REGISTRATIO $100 $100 0% OTHER VIOLATIONS $10,000 $50,000 400% FORFEIT -FOUND $ CONFISCAT $100 $100 0% CLERK -COURT COSTS $3,000 $3,000 0% INTERGOVERNMENTAL PROGRAM $7,147 $10,000 39.9% Total Judgements, Fines and Forfeits: $61,522 $124,375 102.2% Misc Revenues INTEREST EARNINGS-ALLOCAT $200,000 $200,000 0% ONLINE AUCTION SALES $25,000 $25,000 0% RECYCLED MATERIALS $0 $1,500 N/A OPIOID SETTLEMENT $8,000 N/A OTHER MISCELLANEOUS REV $9,000 $9,000 0% CASH OVER (SHORT) $50 $50 0% WORKERS' COMP REIMBURSEMT $475 $500 5.3% INTEREST EARNINGS-ALLOCAT $1,133 $1,133 0% INTEREST EARNINGS-ALLOCAT $15,862 $15,862 0% INTEREST EARNINGS-ALLOCAT $11,471 $11,471 0% INTEREST EARN INGS-ALLOCAT $570 $1,000 75.4% Appropriated Fund Balance -$10,000 N/A INTEREST EARNINGS-ALLOCAT $83,245 $83,245 0% INTEREST EARN INGS-ALLOCAT $100,000 $100,000 0% TOWER LEASE FOR ANTENNAS $41,000 $41,000 0% FIRE PROTECTION SYSTEMS $2,000 $2,000 0% INTEREST EARN INGS-ALLOCAT $50,000 $100,000 100% INTEREST EARNINGS-ALLOCAT $0 $3,000 N/A INTEREST EARNINGS-ALLOCAT $7,482 $7,482 0% INTEREST EARNINGS-ALLOCAT $1,699 $5,000 194.3% MSSB $60,000 $60,000 0% MSSB $188,869 $340,000 80% MSSB $140,848 $140,848 0% MSSB $89,862 $39,000 -56.6% EMPLOYER CONTRIBUTION $483,076 $305,136 -36.8% EMPLOYEE CONTRIBUTIONS $198,454 $181,252 -8.7% MSSB $98,000 $98,000 0% MSSB $600,000 $600,000 0% MSSB $200,000 $200,000 0% MSSB $250,000 $250,000 0% EMPLOYER CONTRIBUTION $850,265 $850265 0% EMPLOYEE CONTRIBUTIONS $85,000 $85,000 0% Total Misc Revenues: $3,793,361 $3,754,744 -1% Other Sources City of Atlantic Beach 1 Budget Book 2024 Page 284 Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) FUND 130 -LOCAL OPT GAS TX $324,256 $409,601 26.3% FUND 131 -BETTER JAX FUND $179,000 N/A FUND 116 - PARKING FUND $110,338 N/A FROM FUND170 $1,595,000 $0 -100% FROM FUND 400 $345,476 $345,476 0% FROM FUND 410 $488,435 $488,435 0% FROM FUND 420 $359584 $359,584 0% FROM FUND 001 $51,250 $52,350 2.1% FROM FUND116 $50,000 $0 -100% FROM FUND131 $78,350 N/A APPROPRIATED FUND BALANCE $30,000 $920 -96.9% APPROPRIATED FUND BALANCE -$30,840 -$28,769 -6.7% APPROPRIATED FUND BALANCE $243511 -$435,876 -279% FUND 001 - GENERAL FUND $22,000 N/A APPROPRIATED FUND BALANCE $22,000 $0 -100% FUND 131 -BET JAX H LFCT ST $50,000 $0 -100% Appropriation of Balance $150,000 $0 -100% APPROPRIATED FUND BALANCE $4,318,921 $1,449,148 -66.4% FUND 120 CONV. DEV. TAX $120,293 $122,364 1.7% FUND 001 -GENERAL FUND $50,000 $185,500 271% FUND CDBG GRANT FUND $0 $130,700 N/A FUND 131 -HALF CENT TAX $1,000,000 $335,000 -66.5% FUND 130 -LOCAL OPT GAS TX $488,000 $350,000 -28.3% FROM FUND 170 $500,000 $1,449,147 189.8% FROM FUND 400 $0 $275,000 N/A FROM FUND 410 $0 $275,000 N/A FROM FUND 470 $350,000 $0 -100% APPROPRIATED FUND BALANCE $1,272566 $3,042,908 139.1% FROM FUND170 $1,000,000 $0 -100% APPROPRIATED FUND BALANCE $1,858,950 $4,658,263 150.6% FROM FUND170 $750,000 $0 -100% APPROPRIATED FUND BALANCE $1,390,601 $3,490,635 151% APPROPRIATED FUND BALANCE $124,814 $323,807 159.4% APPROPRIATED FUND BALANCE $181,794 $218,854 20.4% FUND 131 -HALF CENT TAX $414,068 $250,300 -39.6% FUND 130 -LOCAL OPT GAS TX $0 $101,714 N/A FROM FUND170 $473,921 $0 -100% APPROPRIATED FUND BALANCE $36,204 $1,469,182 3,958.1% Total Other Sources: $18,008,804 $19,708,931 9.4% Total Revenue Source: $56,733,078 $59,499,115 4.9% City of Atlantic Beach 1 Budget Book 2024 Page 285 DEBT City of Atlantic Beach 1 Budget Book 2024 Page 286 Government -wide Debt Overview §latimatbdolimbrtservice obligation for the Fiscal Year 2024. 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. Ill Debt Service Funds (5.8%) x,095,895 $1,388 (0.07% vs. 2023 year) Debt by Fund Enterprise Funds (94.2%) FY2023 FY2024 All Funds Actual Actual Debt Service Funds $120,293 $122,364 Enterprise Funds $1,974,214 $1,973,531 Total All Funds: $2,094,507 $2,095,895 % Change 1.7% 0% 0.1% City of Atlantic Beach 1 Budget Book 2024 Page 287 Debt Service Funds illlllllllllllll ��oti. Q ti9ti� ��otih ��oti� ,<-053 ryo� ,<-053 �e J J FY2023 FY2024 % Change Debt Service Funds Actual Actual Debt Service Fund $120,293 $122,364 1.7% Total Debt Service Funds: $120,293 $122,364 1.7% Enterprise Funds 1111111111 ill `", ``,5�``3$`b°pb`L -05' JLp-Lp4p-kL4pJ,`p4p-kLJ'pJ,•0.441p 4' 4 4 4 FY2023 FY2024 Enterprise Funds Actual Actual Water Fund $553,192 $553,012 Sewer Fund $1,233,462 $1,233,132 Storm Water Drainage Fund $187,560 $187,386 Total Enterprise Funds: $1,974,214 $1,973,531 City of Atlantic Beach 1 Budget Book 2024 % Change 0% 0% -0.1% 0% Page 288 TD Bank - URB Series 2014 Refunding Bond Series 2021 2018 Bond Series - Selva Preserve Debt Snapshot III $,095,895 $1,388 (0.07% vs. 2023 year) Debt by Type 5.8% 25.4% 68.8% Debt 2018 Bond Series - Selva Preserve TD Bank - URB Series 2014 SRF Loan WW160700 SRF DW160710 Refunding Bond Series 2021 Vac -Con Truck Lease Total Debt: FY2023 Actual $120,293 $1,442,772 so so $531,442 $0 $2,094,507 FY2024 Actual $122,364 $1,441,434 $0 $0 $532,098 $o $2,095,895 % Change 1.7% -0.1% 0% 0% 0.1% 0% O.1% City of Atlantic Beach 1 Budget Book 2024 Page 289 2018 Bond Series - Selva Preserve illlllllllllllll ��oti. „-k19 ��otih ��oti� ,<-053 ryo� ,<-053 �e J J FY2023 FY2024 % Change 2018 Bond Series - Selva Preserve Actual Actual Principal $80,000 $85,000 6.3% i Interest $40293 $37,364 -7.3% Total 2018 Bond Series - Selva Preserve: $120,293 $122,364 1.7% TD Bank - URB Series 2014 11111111 ye 41, 419 `P 10 JrpL FLOL F F F Q F <-1,1, Fy FY2023 FY2024 % Change TD Bank - URB Series 2014 Actual Actual Principal $1,330,000 $1,360,000 2.3% Interest October $64,133 $48,639 -24.2% Interest April $48,639 $32,795 -32.6% Total TD Bank - URB Series 2014: $1,442,772 $1,441,434 -0.1% City of Atlantic Beach 1 Budget Book 2024 Page 290 Refunding Bond Series 2021 Refunding Bond Series 2021 Principal Interest Total Refunding Bond Series 2021: �—, City of Atlantic Beach 1 Budget Book 2024 rt,goryQ hQ ryy ti o��y�yyQ Q�� Q Q Q FY2023 FY2024 % Change Actual Actual $452,934 $461,288 1.8% $78,509 $70,809 -9.8% $531,442 $532,098 0.1% Page 291 APPENDIX City of Atlantic Beach 1 Budget Book 2024 Page 292 Glossary Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the fiancial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Antoptizatitnebayment of an obligation over time and in accordance with a predetermined payment schedule. Aplpmpriati n zation from the community's legislative body to expend money and incur obligations for speci public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. Ailiztitgia*slatiszerbfistatitdapteritIladata by a certi fieddiert)$tertdransEtradictrh.:. owirtrtampfiancewithstatutesandregulations.Theaudit fieeYiffeafpan liaobiafineordagearretttool in evaluating the AulditaRRObytmn independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) fi I p cjiapirrifionErntlsiasatmapptibmi yap.di.e ior.:ma, drb}ze ures; (c) 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. EB6 �r,«&t.et:at discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a fipleite. Betterments (Special Assessments):f l ne£ zla 1jarciIlyea irtes bene (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of fiteDocAltssiiiinpuniednEatlisizaaaasIstateiviita Paripartionate 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:1means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci fiulrfutdireroney, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci data) NWT tyrd-ditiEf)atbgethieralvixdrypgricat rititereefia?tyeap€(6be Note) BlondcaliildInterjesilliegarchanent 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 1 Budget Book 2024 Page 293 Bondcl atimigfivAuiapipalI)n 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 *cisjireartke iinvesitemecittRuirhirwatierlekel,etndbkaassociated with a given 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 Cl is a very low rating. Balicigisitidralltiaating resources to support particular services, purposes and functions over a speci (See Performance Budget, Program Budget) Capital a gible property used in the operation of government, which is not easily converted into cash, and fianoialinittairtisegideneobaepitai9IsejstiroLtusingleid and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; fiehiejskaririessbtsemyterrr isgfuzipmriertCasnnrstvfiunlitifse3sapplieaIly de minimum initial cost. (See Fixed Assets) de. L.;...R? .(tgdtm or spending plan that uses borrowing or direct outlay for capital or fiapobvtgrEeHarilsotunarrwcIttad information, a capital budget should identify the method of expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) ilincy, coin, checks, postal and express money orders and bankers' drafts on hand or on deposit with an of agent designated as custodian of cash and bank deposits. Cash Management:Ela®brooeymfirermoivodfigitkrdasibblaudounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Battiof Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its that ;;7:::: a i ethrarietdatnafbeafedeOmit r hspeeipeci firktt ate, air 1.1qacexparIaitierinafvaitiegain speci eldialsofftealrPqapertyn classify all real property according to use into one of four classes: ithareiFberwle,aabiarfmercial, and industrial. Having classi 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. ia(eesiwages, hours, bene employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Cbesitamisti@aricethedene of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost -of -living index" BAstAeiee tfddeaisthandaking tool that allows a comparison of options based on the level of bene filEocosiliffmazettakethetlixerEe 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. litneasnibmilinconf funds to cover obligations arising from purchase orders, contracts, or salary commitments that fib.de,tatcdomutnitot yet paid from, a speci BaitervinstrBaifidfichiscinseitsaraferaciamainiiirat ces 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 tidtfFlisiaddeusct,f-edI¢mrster fr y tiee delivery --direct, indirect, and capital costs—are identi recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of Atlantic Beach 1 Budget Book 2024 Page 294 "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. Etxpentlillucemoney 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 fi)rgarstzatirs , other governmental units, and other funds. These include pension (and other employee bene investment trust funds, private- purpose trust funds, and agency funds. Fiaeg AXassets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. F1xettOeitacre legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Fllbatlifference between the bank balance for a local government's account and its book balance at the end of the day. itibtiprihmariptettoecareatinagks and deposits. Delays in receiving deposit and withdrawal ftdbriation also in Kalil€doh afttC fipraI 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. lknacounting entity with a self -balancing set of accounts that are segregated for the purpose of carrying on identi tiatirgiaile$ion%tese'rrrgioee ainloiaj i -basin accordance with speci Fund Accounting:fd ugziaiairag)rds into multiple, segregated locations for money. A fund is a distinct entity within fid eiaralmicipat mniraetitriihpia4 hs, liabilities, fund balances, revenues, and thrpgatitions,) aerat actioustediforctimiszarpuzr en-074as accordance with speci 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 thadaiallatattlakgaiatuibicfierilatlikiaclui:: s a report on overall funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as fieidget,p-erfdrebants, etc. It also requires the presentation of a narrative statement the government's trends and prospects for the future. GABBszarnother Governmental Accounting Standards Board major pronouncement that each public entity account fbrira it l aepoUrattigrspothaxereptayTheasOieeetuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund:ftarez.fiehruisatentite aocbaatKf iee-getrerned 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. 6vezniing *ttee, commission, or other executive or policymaking bodyof a municipality or school district. City of Atlantic Beach 1 Budget Book 2024 Page 295 Indirect Cost:Erabetatiefthsevizioastiatgrbudget 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. I6t:enrssation 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 Pate:dallpthnitmalest payable, expressed as a percentage of the principal available for use during a speci 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 gfranents, auxtErrippodeesirmEtritatIciplerations. IM.rterlllgrt Budgektarates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. LrAidnllocated by the state or counties to municipalities and school districts. MlatuNtbplEtatethe 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. Cilitiaabisfaxpepettditurdsat is used for coding any department disbursement, such as "personal services,"""expenses," or "capital outlay." Libi.StateamInftepared for potential investors that contains information about a prospective bond or note fiisabetatifhtbelisustpiTiallyqbublished with the notice of sale. It is sometimes called an offering circular or prospectus. Operating Budget:ftOlpeaaf proposed expenditures for personnel, supplies, and other expenses for the coming Ovsgiappingpeibbportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Performance Budget:fAcbtaptget that stresses output both in terms of economy and of PIindipalamount 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. PlbrcbambacfServii sthat 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. ReserMerFUm±t 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 1 Budget Book 2024 Page 296 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. treiverrdosBuralll lfr®rc rrmblecfurlb£laitbihbyc splitiobligation. gektoteingifilinsb rh ity qe maidaniumenuithufwcbappap rct tionto support the service. Satan: FUSitiliEstalte feum±ount for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. StabrliialdeigrFtnhtb 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. liric>Wt)e4ondlttatiseo'ks?y donated or transferred to a municipality with speci custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed. Uncollected Funds: Recently deposited checks included in an account's balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank's reserves and they are not available for disbursement.) Undesignated Fund Balance:fielalryiestittidi eritaithgovernment funds as of the end of the fidcasrplE redfre rcesbrved, and are therefore available for expenditure once certi 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) fitdr1n(psrttIhat a community's assessed value on property must re and fair cash value. City of Atlantic Beach 1 Budget Book 2024 Page 297