2023 - 2024 Annual BudgetCity of Atlantic Beach
Digital Budget Book
Last updated 10/11/23
City of Atlantic Beach | 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
Property Values and Ad Valorem Taxes 19
Budget Overview 21
Executive Overview 22
Strategic Plan 23
Priorities & Issues 24
Personnel Changes 26
Fund Summaries 27
All Funds Summary 28
General Fund 37
Special Revenue Funds 44
Enterprise Funds 52
Comm Dev Block Grant Fund 59
Pay For Parking Rev Fund 63
Tree Replacement Fund 64
Convention Dev Tax Fund 65
Local Option Gas Tax Fund 66
Better Jax 1/2 Ct Sale Tx 70
Court Cost Training Fund 75
Radio Communication Fund 76
Debt Service Fund 77
Capital Projects Fund 79
Water Fund 83
Sewer Fund 88
Water-System Dev-Sdc-Fees 93
Sewer-System Dev-Sdc-Fees 94
Sanitation Fund 95
Building Code Enforcement Fund 100
Storm Water Drainage Fund 104
Pension Trust Fd-General 111
Pension Trust Fund-Police 114
JAGC GRANTS 118
Departments 119
City Commission 120
City Manager 123
City of Atlantic Beach | Budget Book 2024 Page 2
City Clerk 126
Finance 130
Information Technology 134
Human Resources 137
City Attorney 140
Planning and Community Development 143
General Government 150
Public Safety 156
Public Works 170
Recreation and Cultural Arts 178
Public Utilities 182
Building Department 201
Pension 204
Total Revenues and Expenditures 209
Capital Improvements 229
Governmental Funds Capital Outlay 230
Enterprise Funds Capital Outlay 232
Public Works 10-Year Capital Improvement Plan 234
Public Utilities Capital Improvement Plan 235
Debt 236
Government-wide Debt 237
Debt by Type Overview 239
Long Range Financial Plan 242
Until Fiscal Year 2030 243
Until Fiscal Year 2031 248
Appendix 249
Glossary 250
City of Atlantic Beach | Budget Book 2024 Page 3
INTRODUCTION
City of Atlantic Beach | Budget Book 2024 Page 4
Budget Message
To: Mayor and City Commissioners
From: Kevin Hogencamp, Deputy City Manager
Date: September 26, 2023
Subject: FY 2023-24 Budget
I am pleased to present the adopted budget for the scal year ending September 30, 2024 (FY 2023-24). This
budget has been prepared using a millage rate of $2.8410 per $1,000 of assessed taxable value, which was
established during the rst public hearing on the proposed budget held on September 13, 2023. This millage
rate is 8.5% lower than the current year. Highlights of the proposed FY 2023-24 budget are as follows:
The City’s total adopted budget is $59,146,295. The budget is $2,413,217 or 4.3% higher than the current
year.
The General Fund’s budget is $18,696,633. Expenditures increased by 2.5% while revenues increased by
0.5% over the current year. Property taxes represent 39% of the General Fund revenues. The Public
Safety function -- which includes Police, Fire, Animal Control and Ocean Rescue -- is 44.8% of the
expenditure.
A homeowner in Atlantic Beach with a home value of the median $435,400 with a homestead
exemption of $50,000 will pay approximately $6,552 in property taxes. The portion for Atlantic Beach is
approximately $1,042 or 15.9%.
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 at the end of Fiscal Year 2023 is $7,103,528, which is 41.5% of the budgeted
expenditures.
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.
Capital Outlay
The City’s FY 2023-24 spending plan continues the City’s recent trend of making a substantial investment in
water, sewer, and stormwater infrastructure. This is necessary to maintain, as well as increase, the capacity to
provide drinking water and sanitary sewer, as well as mitigate ooding issues. A large portion of the
infrastructure projects budgeted for FY 2022-23 are included in the adopted 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 supply line de ciency and a shortage of contractors willing and able to work on
projects.
Personnel
The adopted budget includes a 4% increase in wages for most employees.
City of Atlantic Beach | Budget Book 2024 Page 5
History of City
Atlantic Beach was a small seaside community around 1900 when Henry Flagler, builder of the Florida East Coast Railway, built
the Mayport branch of the railway and erected a station just north of the former Atlantic Beach City Hall (Now Adele Grage
Cultural Center).
Entrance to Town Center
(http://www.coab.us/16/History)
The Continental Hotel, with approximately 300 rooms, was built soon thereafter on a tract of land lying between the depot and
the beach. The land surrounding the hotel was subdivided and sold for summer homes. Promotional activities to attract
tourists included auto races on the beach and air shows and the area experienced considerable growth.
In 1913, the railroad sold most of the land to the Atlantic Beach Corporation, headed by Ernest R. Beckett, which began paving
streets, installing lights and water and sewer lines. However, during World War I, people were afraid to come to the coast and
the Atlantic Beach Corporation went into bankruptcy. After the war, land began to sell again and the settlement began to
grow. The Town of Atlantic Beach was incorporated in 1926 and the Governor appointed Harcourt Bull, Sr., as the rst Mayor.
A tract of land was purchased from the railroad and was developed as the Town Park and became the site of the rst Town Hall.
The building burned down in 1931 and a new Town Hall was built in 1932 at 716 Ocean Boulevard. The rst Charter was adopted
in 1929, and in addition to the Charter of cials, the town had one additional employee. The town continued to grow and by 1940
there were 38 employees and a taxable value, after the homestead exemptions of $1 million dollars. A new Charter was adopted
in 1957 making Atlantic Beach a city.
With the opening of the Mayport Naval Station in the 1940’s and the construction of the Matthews Bridge in the mid 1950’s, the
area became ready for development. Atlantic Beach was getting its water from a private water plant under lease, which was
inadequate for both domestic and re use. With an annual budget of approximately $100,000, funds were not available for
major capital improvements.
The citizens of Atlantic Beach approved the issuance of water revenue bonds and a two million gallon per day water plant was
constructed. In 1957 and 1958 the Atlantic Beach water system received the Florida State Board of Health Merit Award for the
best operated primary water treatment plant for cities under 10,000 population in the state. During that time, the city
embarked on “Operation Bootstrap,” and within the next few years, with additional funds from a general obligation bond, the
city constructed a sewer plant with the necessary lift stations and outfall lines, built a re station, purchased 750 gallon per
minute custom pumper and added three paid remen to staff the station twenty-four hours a day. An air conditioned jail and
police station with a radio system was constructed, the city purchased two new compaction garbage trucks and provided daily
garbage collection, acquired a new city yard and constructed a storeroom and 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.
The old re station has been replaced by a public safety building located at 850 Seminole Road. The city maintains its own
Police Department, and re and emergency services are now provided by the City of Jacksonville from the 850 Seminole Road
location.
City of Atlantic Beach | Budget Book 2024 Page 6
In 1991, the city administrative of ces moved to a new city hall located at 800 Seminole Road. Soon after this, the old city hall
was turned into a community center and named the Adele Grage Community Center in honor of longtime City Clerk, Adele
Grage, and came under the jurisdiction of the Parks and Recreation Department. Various community groups and
organizations used the building for meetings and social activities. In 1993, the City Commission authorized the Atlantic Beach
Experimental Theater (ABET) to use the former commission chambers and adjoining of ces for a community theater. In 2002 a
major renovation was completed and community rooms, a resource center, gallery, verandas and new restrooms were added.
The building was renamed the Adele Grage Cultural Center and ful lled the need for a facility capable of meeting the cultural
and community needs of a growing and culturally enlightened population. Fundraisers were held and public and private
donations paid for much of the renovation. In 2001, members of Beaches Habitat for Humanity constructed Jordan Park
Community Center located at 1671 Francis Avenue with city-supplied building materials in exchange for permanent of ce
space in the building.
Much of the development in the city has been residential, with single-family homes accounting for most of the developed land
areas. The city is nearing build-out with less than 10% of the incorporated land area being undeveloped.
Atlantic Beach Shoreline
The city has a commission-manager form of government with an appointed manager who reports to the four commissioners
and a mayor/commissioner. William S. Howell served twenty-seven years as mayor and holds the longest tenure, a record,
which may remain unbroken since, in 1991, the city commission established term limits for elected of cials.
Recent city commissions have recognized the need to acquire land to be developed for recreational purposes while a few large
tracts of land were still available. In 1994, the city acquired approximately eight acres on the Intracoastal Waterway and with the
use of grant funds, developed Tideviews Preserve as a passive park with trails, a boardwalk for viewing wildlife, canoe launch
and picnic areas. In 1998, the City of Atlantic Beach, in a joint venture with the City of Jacksonville, acquired a twenty-seven acre
island now known as Dutton Island Preserve. The City of Atlantic Beach’s portion of the purchase price was paid from Florida
Barge Canal funds and no Atlantic Beach tax money was used for the purchase. The island is experiencing on-going
development as a nature park to include trails, a oating dock for launching kayaks and canoes, a shing pier, camping sites
and pavilions. Residents may now enjoy more than sixty- ve acres of parkland.
Today, Atlantic Beach is a mostly residential community whose approximately 14,000 citizens enjoy an enviable quality of life.
City of Atlantic Beach | Budget Book 2024 Page 7
Population Overview
T O TA L P O P U L A T I O N
13,404 .8%
vs. 2020
G R O W T H R A N K
231 out of 413
Municipalities in Florida
D AY T I M E P O P U L AT I O N
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
P O P U L AT I O N B Y A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses1990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014201520162017201820192020202111,500
12,000
12,500
13,000
13,500
14,000
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of Atlantic Beach | Budget Book 2024 Page 8
Household Analysis
T O TA L H O U S E H O L D S
5,960
Municipalities must consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates
Family Households
47%
9%
lower than state average
Married Couples
42%
8%
higher than state average
Singles
31%
Senior Living Alone
19%
City of Atlantic Beach | 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.
H O U S E H O L D I N C O M E
Above $200,000
16%
Median Income
92 ,056
Below $25,000
10%
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
City of Atlantic Beach | Budget Book 2024 Page 10
Housing Overview
2 0 2 1 M E D I A N H O M E VA L U E
435,400
* Data Source: 2021 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.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2021 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.
H O M E O W N E R S V S R E N T E R S
Atlanti c Beach
27%
Rent
73%
Own
Sta te Avg.
34%
Rent
66%
Own
* Data Source: 2021 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.20092010201120122013201420152016201720182019202020213 0 0 k
3 5 0 k
4 0 0 k
4 5 0 k
>$1,000,000
$750,0 0 0 to $999,9 99
$500,000 to $749,9 99
$400,000 to $499,9 99
$300,0 0 0 to $399,9 99
$250,000 to $299,9 99
$2 00,00 0 to $249,9 99
$150,000 to $199,9 99
$100,000 to $149,9 99
$50,000 to $99,9 99
<$49,9 99
City of Atlantic Beach | Budget Book 2024 Page 11
Organization Chart
Citizens of Atlantic Beach
City Commission
City Clerk City Manager
Finance & Administration
Finance
Human Resources
Public Safety
Police, Fire, Lifeguards,
Animal Control
School Crossing Guards &
Parking Attendant
Cultural Arts &
Recreation
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 Attorney
City of Atlantic Beach | Budget Book 2024 Page 12
Fund Structure
The basic building block of governmental nance is the "fund". Generally accepted accounting principles (GAAP) provide the
following de nition of a fund:
A fund is de ned as a scal and accounting entity with a self-balancing set of accounts recording cash and other nancial
resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for
the purpose of carrying on speci c activities or attaining certain objectives in accordance with special regulations, restrictions,
or limitations.
The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with nance-
related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary
funds and duciary funds. Operations of each fund are accounted for with a separate set of self-balancing accounts that
comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate. City resources are allocated
to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which
spending activities are 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
nancial reporting purposes can result in in exibility, undue complexity and inef cient nancial administration. Any budgeted
fund that represents more than 10% of the total appropriated revenues or expenditures is considered a major fund. The City's
fund structure for budgetary purposes is the same for its audited nancial statements. All the City's governmental and
proprietary funds' budgets are appropriated and legally adopted by Ordinance of the City Commission. The duciary funds are
excluded as the City does not control the resources that are managed in a trustee or duciary capacity. The breakdown of the
City's fund structure is as follows:
Governmental Fund Types
The City reports the following major governmental funds:
General Fund - This is the City's primary operating fund. It accounts for all nancial resources of the general government,
except those required to be accounted for in another fund.
The City also reports numerous non-major governmental funds. They are as follows:
Tree Replacement Fund - This fund is used to provide funding to ensure compliance with Chapter 23 of the Code of
Ordinances governing protected tree and landscaping requirements.
Local Option Gas Tax Fund - This fund is used to account for the City's share of the County Gas Tax Revenues to be used in
support of capital outlay and maintenance for local roads and drainage systems.
Convention Development Tax Fund - This fund is to account for the levy of the local tourist development tax revenue
received.
Half-Cent Sales Tax (Better Jax) Fund - This fund provides for the collection and spending of the additional half-cent sales
tax.
Parking Facilities - This fund accounts for paid parking revenue received from the Atlantic Beach side of the Town Center.
Law Enforcement Special Revenue Funds-Grants, Training, Forfeiture and Radio
Debt Service - This fund accounts for debt service payments for the 2018 Revenue Bond.
Capital Projects - This fund accounts for the acquisition or construction of various major projects.
Proprietary Fund Types
The City reports the following proprietary funds:
Water Utility Fund: This fund is used for the activities of water operations, which includes user fees, operations and capital
projects.
Sewer Utility Fund: This fund is used for the activities of wastewater operations, which include user fees, operations and capital
projects.
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 | Budget Book 2024 Page 13
Building Code Enforcement Fund: This fund is used to account for the fees charged for enforcing the Florida Building Code
per section 553.80 F.S.
Stormwater Fund: This fund accounts for the construction and maintenance of the City's stormwater system.
Fiduciary Fund Types
The City reports the following duciary funds:
General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and
bene ts of the general employees of the City hired prior to September 1, 2008.
Police Of cers' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and bene ts of
the police of cers of the City.
City of Atlantic Beach | Budget Book 2024 Page 14
Basis of Budgeting
The budget is adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) with the following
exceptions:
Advances from other funds are presented as revenues.
Encumbrances, advances to other funds, and principal on long-term debt of proprietary funds are presented as
expenditures or expenses.
Depreciation and compensated absences are not budgeted in any funds.
The basis of accounting for governmental funds is modi ed accrual. Under the modi ed accrual basis, revenues are
recognized when they become susceptible to accrual, i.e. measurable and available to nance the City's operations. Available
refers to collective within the current period or soon enough thereafter to be used to pay liabilities of the current period. An
example would be sales tax or state revenue sharing that is measurable but may not be received until after the end of the year.
Expenditures (decreases in net nancial resources) are recognized in the accounting period in which the related fund liabilities
are incurred, as long as they are measurable. An exception to this is long-term debt and the long-term portion of accumulated
compensated absences which are recognized when due.
In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the
numerous individual programs are used as a guide. There are, however, essentially two types of these revenues. In one, monies
must be expensed on the speci c purpose or project before any amounts are paid to the City; therefore, revenues are
recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to the purpose of the
expenditure and are usually recovable only for failure to comply with prescribed compliance requirements. The resources are
re ected as revenues at the time of receipt or earlier if susceptible to accrual.
The major utility taxes and franchise fees are recorded as revenues when earned. Licenses and permits, nes and forfeitures,
charges for services, and other revenues (except investment earnings) are recorded as revenues when received in cash because
they are generally not measurable until actually received. Property taxes are recorded as revenues in the scal year levied
provided they are collected in the current period or within sixty days thereafter. Investment income is recorded as revenue
when it is earned. Special assessments are recorded as revenues only to the extent that individual installments are considered
available.
The accrual basis of accounting is utilized by proprietary and pension funds. Under the accrual basis, revenues are recognized
in the accounting period in which they are earned, if objectively measurable, whether collected sooner or later. Expenses, not
expenditures, are recognized when the bene ts of cost incurred deemed to have been consumed or expired. Long-term
liabilities are accounted for through those funds. Depreciation of xed assets (including capital outlay equipment purchased in
the operating budget) is recorded in the accounts of these funds as well as on a straight-line basis over their useful lives.
City of Atlantic Beach | Budget Book 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
funds are prepared using the same basis of accounting used in the City's audited nancial statements; the General Fund,
Special Revenue Funds, and Debt Service Fund are budgeted using a modi ed accrual basis of accounting; an accrual basis
is used for Enterprise Funds.
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 | 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 | Budget Book 2024 Page 17
Financial Policies
The following policy statements are the basis of the daily operations of the City of Atlantic Beach. The nancial policy
statements establish the rules by which the budget is implemented and monitored.
Balanced Budget
The City of Atlantic Beach will maintain a balanced budget. A budget is balanced when the sum of estimated net
revenues and appropriated fund balances are equal to appropriations.
The City will strive to balance current expenditures with current revenues. However, it is recognized that this does not
always occur. In these instances, the use of "Appropriated Fund Balance" is permitted. This is the process of bringing
forward unspent dollars from previous scal years' budgets to the current scal year's budget.
Budget
Public Hearings are held to obtain citizen input and to comply with Florida Statute Chapter 200.65 known as TRIM (Truth
In Millage).
The budget is adopted by ordinance prior to October 1st of each scal year.
The City Manager may at any time transfer any unencumbered appropriation balance, or portion thereof, between
general classi cations of expenditures within an of ce, department or agency. The City Commission may at any time
transfer any unencumbered appropriation balance, or portion thereof, from one of ce, department or agency to another
of ce, department or agency.
Fund Balance
The fund balance range for the General Fund shall not be less than 25% of budgeted operating expenditures and not
more than 50% of budgeted operating expenditures.
The Water, Sewer and Stormwater Utility Funds fund balance shall not be less than 25% of operating expenditurs.
City of Atlantic Beach | Budget Book 2024 Page 18
Property Value Highlights
The gross taxable value for operating purposes rose by $238,885,033 or 9.9%.
New construction totaled $21,481,184
This resulted in total property values (for operating purposes) of $2,645,319,971 for 2023.
Taxable Property Values - Last 15 Fiscal Years
ValuesTaxable Property Values by Fiscal Year
2009 2010 2011 2012 2013 2014 2015
2016 2017 2018 2019 2020 2021 2022
2023 2024
Property Values
0
500,000,000
1,000,000,000
1,500,000,000
2,000,000,000
2,500,000,000
3,000,000,000
Millage Rates
The current proposed General Fund operating budget is based on a millage rate of 2.8410, the rolled-back rate. Which is $2.8410
per $1,000 of taxable property value. The chart below illustrates the millage rate history. The chart following shows the history of
the ad valorem tax levied in relation to the amount budgeted.ValuesHistorical Millage Rates
Millage Rate
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
3
3
3
3
3
3
3
City of Atlantic Beach | Budget Book 2024 Page 19
Ad Valorem Tax Levy and Budget History
ValuesTotal Tax Levy vs Budgeted vs Received
Tax Levy Budgeted Received
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
City of Atlantic Beach | Budget Book 2024 Page 20
BUDGET OVERVIEW
City of Atlantic Beach | Budget Book 2024 Page 21
ValuesFY 2024 Overview
18,247,43718,247,437 18,247,437
12,014,80912,014,809 12,014,809
7,006,5447,006,544 7,006,544
8,343,6718,343,671 8,343,671
3,382,2143,382,214 3,382,214
18,696,63318,696,633 18,696,633
9,686,3929,686,392 9,686,392 9,831,6499,831,649 9,831,649
2,547,3022,547,302 2,547,302
5,489,0975,489,097 5,489,097
720,609720,609 720,609
FY 2023 Budgeted
FY 2024 Proposed
General FundSpecial Rev. FundsWater FundsSewer FundsSanitation FundStormwater FundBuilding Dept. FundPension Funds0
5,000,000
10,000,000
15,000,000
20,000,000
ValuesFY2023 vs FY2024 Budgets
FY2023 Budget
FY2024 Budget
Gene…Special Rev
Funds Enterprise
Funds Agency
Funds
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
City of Atlantic Beach | Budget Book 2024 Page 22
Strategic Plan
Strategic Priorities
During the current scal year, the City went through the process of developing and adopting a mission statement, vision
statement and a value statement. This was completed by launching a citizen survey, a survey of all employees and enlisting
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.
Mission Statement
The City of Atlantic Beach works to ful ll 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
character, and we understand that uni ed support is required to preserve it. We 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
LEADERSHIP. We recruit and retain a team of high-performing employees with diverse talents; and our workplace culture
encourages initiative, innovation, creativity, and continuous improvement.
INCLUSIVENESS. We respect, listen to, and invest in our employees; we strive to be equitable; and every area of our City
matters.
EFFICIENCY. Our best decisions balance thoughtfulness, fairness, swiftness, and transparency; and we use technology and
data as strategic tools for decision-making.
EXCELLENCE. We strive to deliver outstanding value and customer service to our citizens, local businesses, visitors, and each
other. We are reliable. We do what we say we will do with excellence, professionalism, and scal integrity.
City of Atlantic Beach | Budget Book 2024 Page 23
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
decision-making, and to outline strategies to work toward outcomes of signi cant projects, initiatives, programming and
activites which affect many aspects of civic life. These strategic priorities help inform residents, businesses and other
stakeholders about what the constituents and other elected of cials view as important for the community.
LIVABILITY
Improve health, education, housing conditions, culture and leisure, and other quality-of-life indicators via:
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.
Participate in or develop a comprehensive community-wide health and well-being improvement initiative.
Solidifying AB’s status as a military- and veteran-friendly community.
Maintain partnerships with local nonpro ts that provide health, wellness, education, 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:
Initiate an urban tree-canopy assessment, establish a tree-canopy goal, and develop a canopy care program.
Continue efforts to understand the impacts of sea level rise locally and adapt for environmental changes.
Provide education and outreach to the community.
Improve access to hazardous waste disposal and educate residents about protecting the environment from chemical
contamination.
PLANNING & BUDGETING
Prepare for future nancial and infrastructure needs via:
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.
Administer the City's capital- and road-improvement plans.
Further develop nancial management policies and establish a debt strategy.
Identify "shovel-ready" projects.
Make signi cant progress 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:
Explore the viability of a community redevelopment plan and tax increment nancing, and/or the feasibility of other tools
to address the Mayport Road corridor's needs.
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.
Partner with artists to install murals in the community, including at the Atlantic Boulevard-Mayport Road yover.
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:
Administer the City's Connectivity Plan and Complete Streets policy.
Continue reviews of challenges and opportunities associated with traf c management and parking, and implement
solutions.
Identify new opportunities and prioritize projects for safe, comfortable walking and bicycling.
Evaluate parks and access points to the beach and Intracoastal Waterway to identify opportunities to improve vehicle and
bicycle parking, signage/way nding, litter containment, ADA access, and aesthetics.
CITY SERVICES
Develop and improve systems to ensure that the City maintains a high-performing workforce via:
Establish best practices in the City Clerk's Of ce and throughout the organization for records management, storage, and
disposal.
City of Atlantic Beach | Budget Book 2024 Page 24
Complete a citizen/business survey and audit of the City's permitting systems to highlight opportunities for improved
ef ciencies and service.
Analyze the bene ts of having an in-house City Attorney vs. contracting legal services.
Coordinate legislative strategies and maintain partnerships with the Beaches cities, the City of Jacksonville and the State
of Florida.
City of Atlantic Beach | Budget Book 2024 Page 25
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
other personnel change is converting a police of cer position to an information technology position primarily serving the
Police Department.
City of Atlantic Beach | Budget Book 2024 Page 26
FUND SUMMARIES
City of Atlantic Beach | Budget Book 2024 Page 27
All Funds Summary
Summary
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$20M
$40M
$60M
$80M
City of Atlantic Beach | Budget Book 2024 Page 28
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
Police Of cers' Retirement System. While these funds are not sources of revenue for the City, these funds receive revenue
from the City in the form of employer and employee contributions and are included for illustrative purposes.
2024 Revenue by Fund
General Fund (31.6%)General Fund (31.6%) General Fund (31.6%)
Sewer Fund (16.3%)Sewer Fund (16.3%) Sewer Fund (16.3%)
Water Fund (14.8%)Water Fund (14.8%) Water Fund (14.8%)
Capital Projects Fund (9.8%)Capital Projects Fund (9.8%) Capital Projects Fund (9.8%)
Storm Water Drainage Fund (9.3%)Storm Water Drainage Fund (9.3%) Storm Water Drainage Fund (9.3%)
Sanitation Fund (4.3%)Sanitation Fund (4.3%) Sanitation Fund (4.3%)
Pension Trust Fd-General (3.5%)Pension Trust Fd-General (3.5%) Pension Trust Fd-General (3.5%)
American Rescue Plan Act (2.5%)American Rescue Plan Act (2.5%) American Rescue Plan Act (2.5%)
Pension Trust Fund-Police (2%)Pension Trust Fund-Police (2%) Pension Trust Fund-Police (2%)
Better Jax 1/2 Ct Sale Tx (1.5%)Better Jax 1/2 Ct Sale Tx (1.5%) Better Jax 1/2 Ct Sale Tx (1.5%)
Local Option Gas Tax Fund (1.3%)Local Option Gas Tax Fund (1.3%) Local Option Gas Tax Fund (1.3%)
Building Code Enforcement Fund (1.2%)Building Code Enforcement Fund (1.2%) Building Code Enforcement Fund (1.2%)
Budgeted and Historical 2024 Revenue by Fund
MillionsCommunity 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
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$0
$20
$40
$60
$-20
$80
City of Atlantic Beach | Budget Book 2024 Page 29
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 $5,773,680 54.2%
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 $59,146,295 4.3%
NameName FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 30
Revenues by Source
Projected 2024 Revenues by Source
Other Sources (33.3%)Other Sources (33.3%) Other Sources (33.3%)
Charges for Services (27.1%)Charges for Services (27.1%) Charges for Services (27.1%)
Taxes (18.3%)Taxes (18.3%) Taxes (18.3%)
Intergovernmental Revenue (11.2%)Intergovernmental Revenue (11.2%) Intergovernmental Revenue (11.2%)
Misc Revenues (6.3%)Misc Revenues (6.3%) Misc Revenues (6.3%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (3.5%)Assessments (3.5%)
Permits, Fees, and Special
Assessments (3.5%)
Judgements, Fines and Forfeits (0.2%)Judgements, Fines and Forfeits (0.2%) Judgements, Fines and Forfeits (0.2%)
Budgeted and Historical 2024 Revenues by Source
MillionsJudgements, Fines and Forfeits
Permits, Fees, and Special Assessments
Misc Revenues
Intergovernmental Revenue
Taxes
Charges for Services
Other Sources
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$0
$20
$40
$60
$-20
$80
Revenue Source
Taxes $11,626,841 $10,837,876 -6.8%
Permits, Fees, and Special Assessments $1,958,473 $2,044,479 4.4%
Intergovernmental Revenue $5,626,231 $6,631,272 17.9%
Charges for Services $15,657,846 $16,044,618 2.5%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 31
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 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
Expenditures by Fund
2024 Expenditures by Fund
General Fund (31.6%)General Fund (31.6%) General Fund (31.6%)
Sewer Fund (16.3%)Sewer Fund (16.3%) Sewer Fund (16.3%)
Water Fund (14.8%)Water Fund (14.8%) Water Fund (14.8%)
Capital Projects Fund (9.8%)Capital Projects Fund (9.8%) Capital Projects Fund (9.8%)
Storm Water Drainage Fund (9.3%)Storm Water Drainage Fund (9.3%) Storm Water Drainage Fund (9.3%)
Sanitation Fund (4.3%)Sanitation Fund (4.3%) Sanitation Fund (4.3%)
Pension Trust Fd-General (3.5%)Pension Trust Fd-General (3.5%) Pension Trust Fd-General (3.5%)
American Rescue Plan Act (2.5%)American Rescue Plan Act (2.5%) American Rescue Plan Act (2.5%)
Pension Trust Fund-Police (2%)Pension Trust Fund-Police (2%) Pension Trust Fund-Police (2%)
Better Jax 1/2 Ct Sale Tx (1.5%)Better Jax 1/2 Ct Sale Tx (1.5%) Better Jax 1/2 Ct Sale Tx (1.5%)
Local Option Gas Tax Fund (1.3%)Local Option Gas Tax Fund (1.3%) Local Option Gas Tax Fund (1.3%)
Building Code Enforcement Fund (1.2%)Building Code Enforcement Fund (1.2%) Building Code Enforcement Fund (1.2%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsCommunity 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
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$0
$10
$20
$30
$40
$50
$60
$70
City of Atlantic Beach | Budget Book 2024 Page 32
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 $5,773,680 54.2%
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 $59,146,295 4.3%
NameName FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 33
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (41.5%)Physical Environment (41.5%) Physical Environment (41.5%)
Public Safety (15.5%)Public Safety (15.5%) Public Safety (15.5%)
General Government (15%)General Government (15%) General Government (15%)
Transportation (11.1%)Transportation (11.1%) Transportation (11.1%)
Other Uses (10.9%)Other Uses (10.9%) Other Uses (10.9%)
Culture and Recreation (5.6%)Culture and Recreation (5.6%) Culture and Recreation (5.6%)
Other Nonoperating (0.3%)Other Nonoperating (0.3%) Other Nonoperating (0.3%)
Human Services (0.2%)Human Services (0.2%) Human Services (0.2%)
Budgeted and Historical Expenditures by Function
MillionsHuman Services
Other Nonoperating
Culture and Recreation
Other Uses
Transportation
General Government
Public Safety
Physical Environment
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$-10
$0
$10
$20
$30
$40
$50
$60
$70
Expenditures
General Government $8,020,687 $8,857,191 10.4%
Public Safety $9,095,520 $9,175,241 0.9%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 34
Physical Environment $20,220,168 $24,552,378 21.4%
Transportation $5,427,366 $6,538,530 20.5%
Human Services $115,967 $128,442 10.8%
Culture and Recreation $3,900,962 $3,286,641 -15.7%
Other Uses $9,761,002 $6,455,405 -33.9%
Other Nonoperating $191,406 $152,466 -20.3%
Total Expenditures:$56,733,078 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (32.1%)Operating Expenses (32.1%) Operating Expenses (32.1%)
Capital Outlay (30.1%)Capital Outlay (30.1%) Capital Outlay (30.1%)
Personnel Services (23.2%)Personnel Services (23.2%) Personnel Services (23.2%)
Other Uses (10.9%)Other Uses (10.9%) Other Uses (10.9%)
Debt Service (3.5%)Debt Service (3.5%) Debt Service (3.5%)
Grants and Aids (0.2%)Grants and Aids (0.2%) Grants and Aids (0.2%)
City of Atlantic Beach | Budget Book 2024 Page 35
Budgeted and Historical Expenditures by Expense Type
MillionsGrants and Aids
Debt Service
Other Uses
Personnel Services
Capital Outlay
Operating Expenses
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$-10
$0
$10
$20
$30
$40
$50
$60
$70
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 $17,828,307 23.1%
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 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 36
General Fund This is the City's primary operating fund. It accounts for all nancial resources of the
general government, except those required to be accounted for in another fund.
Summary
The City of Atlantic Beach is projecting $18.7M 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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
City of Atlantic Beach | Budget Book 2024 Page 37
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
Taxes (45.5%)Taxes (45.5%) Taxes (45.5%)
Intergovernmental Revenue (19.5%)Intergovernmental Revenue (19.5%) Intergovernmental Revenue (19.5%)
Charges for Services (15.1%)Charges for Services (15.1%) Charges for Services (15.1%)
Other Sources (12%)Other Sources (12%) Other Sources (12%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (5.9%)Assessments (5.9%)
Permits, Fees, and Special
Assessments (5.9%)
Misc Revenues (1.3%)Misc Revenues (1.3%) Misc Revenues (1.3%)
Judgements, Fines and Forfeits (0.6%)Judgements, Fines and Forfeits (0.6%) Judgements, Fines and Forfeits (0.6%)
City of Atlantic Beach | Budget Book 2024 Page 38
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Judgements, Fines and Forfeits Misc Revenues
Permits, Fees, and Special Assessments Other Sources
Charges for Services Intergovernmental Revenue
TaxesFY2018 FY2019FY2020FY2021FY2022FY2023FY20240
5
10
15
20
Revenue Source
Taxes $7,346,021 $7,865,035 $8,510,521 $8,512,261
Permits, Fees, and Special Assessments $789,254 $1,097,637 $925,700 $1,105,626
Intergovernmental Revenue $2,388,315 $2,740,162 $2,716,369 $3,653,294
Charges for Services $2,749,298 $2,670,940 $2,696,196 $2,824,773
Judgements, Fines and Forfeits $57,838 $234,136 $51,375 $111,375
Misc Revenues -$69,645 -$106,621 $234,525 $244,050
Other Sources $1,478,098 $2,364,997 $3,112,751 $2,245,254
Total Revenue Source:$14,739,179 $16,866,286 $18,247,437 $18,696,633
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of Atlantic Beach | Budget Book 2024 Page 39
Expenditures by Function
Budgeted Expenditures by Function
Public Safety (44.8%)Public Safety (44.8%) Public Safety (44.8%)
General Government (29.2%)General Government (29.2%) General Government (29.2%)
Transportation (14.3%)Transportation (14.3%) Transportation (14.3%)
Culture and Recreation (9.6%)Culture and Recreation (9.6%) Culture and Recreation (9.6%)
Other Uses (1.4%)Other Uses (1.4%) Other Uses (1.4%)
Human Services (0.7%)Human Services (0.7%) Human Services (0.7%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Human Services Other Uses Culture and Recreation Transportation
General Government Public SafetyFY2018FY2019FY2020 FY2021FY2022FY2023FY20240
5
10
15
20
City of Atlantic Beach | Budget Book 2024 Page 40
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (55.3%)Personnel Services (55.3%) Personnel Services (55.3%)Operating Expenses (34.9%)Operating Expenses (34.9%) Operating Expenses (34.9%)
Capital Outlay (7.9%)Capital Outlay (7.9%) Capital Outlay (7.9%)
Other Uses (1.4%)Other Uses (1.4%) Other Uses (1.4%)
Grants and Aids (0.5%)Grants and Aids (0.5%) Grants and Aids (0.5%)
City of Atlantic Beach | Budget Book 2024 Page 41
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Grants and Aids Other Uses Capital Outlay
Operating Expenses Personnel ServicesFY2018FY2019FY2020 FY2021FY2022FY2023FY20240
5
10
15
20
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 42
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
the end of the current scal year, the fund balance will be at the 41.5% level.
Projections
Nonspendable Assigned Unassigned
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
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.
City of Atlantic Beach | Budget Book 2024 Page 43
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Revenue by Fund
2024 Revenue by Fund
American Rescue Plan Act (38.8%)American Rescue Plan Act (38.8%) American Rescue Plan Act (38.8%)
Better Jax 1/2 Ct Sale Tx (23.1%)Better Jax 1/2 Ct Sale Tx (23.1%) Better Jax 1/2 Ct Sale Tx (23.1%)
Local Option Gas Tax Fund (20.3%)Local Option Gas Tax Fund (20.3%) Local Option Gas Tax Fund (20.3%)
Comm Dev Block Grant Fund (8.5%)Comm Dev Block Grant Fund (8.5%) Comm Dev Block Grant Fund (8.5%)
Convention Dev Tax Fund (3.3%)Convention Dev Tax Fund (3.3%) Convention Dev Tax Fund (3.3%)
Pay For Parking Rev Fund (3%)Pay For Parking Rev Fund (3%) Pay For Parking Rev Fund (3%)
Tree Replacement Fund (2.3%)Tree Replacement Fund (2.3%) Tree Replacement Fund (2.3%)
Court Cost Training Fund (0.7%)Court Cost Training Fund (0.7%) Court Cost Training Fund (0.7%)
Radio Communication Fund (0.03%)Radio Communication Fund (0.03%) Radio Communication Fund (0.03%)
City of Atlantic Beach | Budget Book 2024 Page 44
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Radio Communication Fund Court Cost Training Fund Tree Replacement Fund
Pay For Parking Rev Fund Convention Dev Tax Fund Comm Dev Block Grant Fund
Local Option Gas Tax Fund Better Jax 1/2 Ct Sale Tx American Rescue Plan ActFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
10
2.5
5
7.5
12.5
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 $1,258,538 $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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 45
Revenues by Source
Projected 2024 Revenues by Source
Taxes (58.4%)Taxes (58.4%) Taxes (58.4%)
Other Sources (30.5%)Other Sources (30.5%) Other Sources (30.5%)
Intergovernmental Revenue (5%)Intergovernmental Revenue (5%) Intergovernmental Revenue (5%)
Charges for Services (3%)Charges for Services (3%) Charges for Services (3%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (2.3%)Assessments (2.3%)
Permits, Fees, and Special
Assessments (2.3%)
Misc Revenues (0.5%)Misc Revenues (0.5%) Misc Revenues (0.5%)
Judgements, Fines and Forfeits (0.3%)Judgements, Fines and Forfeits (0.3%) Judgements, Fines and Forfeits (0.3%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Judgements, Fines and Forfeits Misc Revenues
Permits, Fees, and Special Assessments Charges for Services
Intergovernmental Revenue Other Sources
TaxesFY2018 FY2019FY2020FY2021FY2022FY2023FY20240
10
2.5
5
7.5
12.5
Revenue Source
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 46
Taxes $1,661,575 $2,126,207 $2,978,480 $2,180,794 -26.8%
Permits, Fees, and Special
Assessments $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Fund
2024 Expenditures by Fund
American Rescue Plan Act (38.8%)American Rescue Plan Act (38.8%) American Rescue Plan Act (38.8%)
Better Jax 1/2 Ct Sale Tx (23.1%)Better Jax 1/2 Ct Sale Tx (23.1%) Better Jax 1/2 Ct Sale Tx (23.1%)
Local Option Gas Tax Fund (20.3%)Local Option Gas Tax Fund (20.3%) Local Option Gas Tax Fund (20.3%)
Comm Dev Block Grant Fund (8.5%)Comm Dev Block Grant Fund (8.5%) Comm Dev Block Grant Fund (8.5%)
Convention Dev Tax Fund (3.3%)Convention Dev Tax Fund (3.3%) Convention Dev Tax Fund (3.3%)
Pay For Parking Rev Fund (3%)Pay For Parking Rev Fund (3%) Pay For Parking Rev Fund (3%)
Tree Replacement Fund (2.3%)Tree Replacement Fund (2.3%) Tree Replacement Fund (2.3%)
Court Cost Training Fund (0.7%)Court Cost Training Fund (0.7%) Court Cost Training Fund (0.7%)
Radio Communication Fund (0.03%)Radio Communication Fund (0.03%) Radio Communication Fund (0.03%)
City of Atlantic Beach | Budget Book 2024 Page 47
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Radio Communication Fund Court Cost Training Fund Tree Replacement Fund
Pay For Parking Rev Fund Convention Dev Tax Fund Comm Dev Block Grant Fund
Local Option Gas Tax Fund Better Jax 1/2 Ct Sale Tx American Rescue Plan ActFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
2
4
6
8
10
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 48
Expenditures by Function
Budgeted Expenditures by Function
Other Uses (91.5%)Other Uses (91.5%) Other Uses (91.5%)
Transportation (5%)Transportation (5%) Transportation (5%)
General Government (2.3%)General Government (2.3%) General Government (2.3%)
Public Safety (0.7%)Public Safety (0.7%) Public Safety (0.7%)
Culture and Recreation (0.5%)Culture and Recreation (0.5%) Culture and Recreation (0.5%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Culture and Recreation Public Safety General Government Transportation Other UsesFY2018FY2019FY2020FY2021FY2022FY2023FY20240
2
4
6
8
10
City of Atlantic Beach | Budget Book 2024 Page 49
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Uses (91.5%)Other Uses (91.5%) Other Uses (91.5%)
Operating Expenses (5.3%)Operating Expenses (5.3%) Operating Expenses (5.3%)
Capital Outlay (3.2%)Capital Outlay (3.2%) Capital Outlay (3.2%)
City of Atlantic Beach | Budget Book 2024 Page 50
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Capital Outlay Operating Expenses Other UsesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
2
4
6
8
10
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 $6,775,538 $3,414,801 -49.6%
Total Expense Objects:$1,786,123 $7,710,302 $7,950,705 $3,734,001 -53%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 51
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 by 19% or $4.38M to $27.47M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
Revenue by Fund
2024 Revenue by Fund
Enterprise Funds (100%)Enterprise Funds (100%) Enterprise Funds (100%)
City of Atlantic Beach | Budget Book 2024 Page 52
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Enterprise FundsFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
5
10
15
20
25
30
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
Fund $474,884 $580,894 $683,549 $720,609 5.4%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 53
Revenues by Source
Projected 2024 Revenues by Source
Charges for Services (47.7%)Charges for Services (47.7%) Charges for Services (47.7%)
Other Sources (38.3%)Other Sources (38.3%) Other Sources (38.3%)
Intergovernmental Revenue (10%)Intergovernmental Revenue (10%) Intergovernmental Revenue (10%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (3.1%)Assessments (3.1%)
Permits, Fees, and Special
Assessments (3.1%)
Misc Revenues (0.9%)Misc Revenues (0.9%) Misc Revenues (0.9%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Permits, Fees, and Special Assessments
Intergovernmental Revenue Other Sources
Charges for ServicesFY2018FY2019 FY2020FY2021FY2022FY2023FY20240
5
10
15
20
25
30
Revenue Source
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 54
Permits, Fees, and Special
Assessments $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (89.4%)Physical Environment (89.4%) Physical Environment (89.4%)
Other Uses (7.4%)Other Uses (7.4%) Other Uses (7.4%)
Public Safety (2.6%)Public Safety (2.6%) Public Safety (2.6%)
Other Nonoperating (0.6%)Other Nonoperating (0.6%) Other Nonoperating (0.6%)
City of Atlantic Beach | Budget Book 2024 Page 55
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Public Safety Other Uses Physical EnvironmentFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
5
10
15
20
25
30
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 $3,268,020 $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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 56
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (40.1%)Capital Outlay (40.1%) Capital Outlay (40.1%)
Operating Expenses (33%)Operating Expenses (33%) Operating Expenses (33%)
Personnel Services (12.3%)Personnel Services (12.3%) Personnel Services (12.3%)
Other Uses (7.4%)Other Uses (7.4%) Other Uses (7.4%)
Debt Service (7.2%)Debt Service (7.2%) Debt Service (7.2%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Other Uses Personnel Services Operating Expenses Capital OutlayFY2018FY2019FY2020FY2021FY2022FY2023FY20 24-5
0
5
10
15
20
25
30
City of Atlantic Beach | Budget Book 2024 Page 57
Expense Objects
Personnel Services
Public Safety $456,726 $488,475 $518,204 $479,044 -7.6%
Physical Environment $2,117,850 $2,532,576 $2,680,934 $2,901,053 8.2%
Total Personnel Services:$2,574,576 $3,021,051 $3,199,138 $3,380,097 5.7%
Operating Expenses
Public Safety $104,371 $101,179 $156,345 $210,565 34.7%
Physical Environment $8,026,020 $8,308,535 $7,217,937 $8,849,696 22.6%
Total Operating Expenses:$8,130,391 $8,409,714 $7,374,282 $9,060,261 22.9%
Capital Outlay
Public Safety $0 $9,000 $31,000 244.4%
Physical Environment $635,630 $1,438,939 $8,544,297 $10,986,630 28.6%
Other Nonoperating -$563,285 -$2,957,892 $0 $0 0%
Total Capital Outlay:$72,345 -$1,518,953 $8,553,297 $11,017,630 28.8%
Debt Service
Physical Environment $835,625 $1,737,000 $1,777,000 $1,815,000 2.1%
Other Uses $2,766 $2,810 $0 $0 0%
Other Nonoperating $446,271 $228,987 $191,406 $152,466 -20.3%
Total Debt Service:$1,284,662 $1,968,797 $1,968,406 $1,967,466 0%
Other Uses
Other Uses $3,265,254 $2,186,546 $1,993,495 $2,043,495 2.5%
Total Other Uses:$3,265,254 $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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 58
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.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
City of Atlantic Beach | Budget Book 2024 Page 59
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (59%)Intergovernmental Revenue (59%) Intergovernmental Revenue (59%)
Other Sources (41%)Other Sources (41%) Other Sources (41%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Sources Intergovernmental RevenueFY2022FY2023 FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
Revenue Source
Intergovernmental Revenue $58,008 $188,200 $188,200
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of Atlantic Beach | Budget Book 2024 Page 60
Other Sources $0 $216,667 $101,250 $130,700
Total Revenue Source:$0 $274,675 $289,450 $318,900
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Uses (41%)Other Uses (41%) Other Uses (41%)
Capital Outlay (31.7%)Capital Outlay (31.7%) Capital Outlay (31.7%)
Operating Expenses (27.3%)Operating Expenses (27.3%) Operating Expenses (27.3%)
City of Atlantic Beach | Budget Book 2024 Page 61
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Capital Outlay Other UsesFY2020FY2021FY2022FY2023 FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 62
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
City of Atlantic Beach | Budget Book 2024 Page 63
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
City of Atlantic Beach | Budget Book 2024 Page 64
Convention
Dev Tax
Fund
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collections on the rental of living quarters, net of a 1%
administrative fee charged by the County, plus interest earnings on the funds
received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or construction of a multipurpose convention center, coliseum, or
exhibit center, or to acquire, construct, remodel, repair or maintain one or more
convention centers, stadiums, exhibit halls, arenas, coliseums.
In addition to the uses described above, the City of Atlantic Beach, through
Resolution 91-5, has authorized these funds to be used to acquire and develop
municipal parks, lifeguard stations, and/ or athletic elds. Contributions to promote
tourism in the beaches communities is also an approved use of these funds.
Summary
The City of Atlantic Beach is projecting $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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
City of Atlantic Beach | Budget Book 2024 Page 65
Local Option
Gas Tax Fund
This fund consists of the City's share of the County Gas Tax revenues and related
interest earnings to be used in support of capital outlay and maintenance of local
roads and drainage systems. This includes public transportation, maintenance of
roadways, rights-of-ways, and drainage systems, street lighting, bridge maintenance,
traf c engineering, signs, and pavement markings, equipment and structures for
storage of equipment, and supporting person costs for maintenance of city streets
and rights of way and debt service on projects related to the above programs.
Summary
The City of Atlantic Beach is projecting $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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of Atlantic Beach | Budget Book 2024 Page 66
Revenues by Source
Projected 2024 Revenues by Source
Taxes (97.9%)Taxes (97.9%) Taxes (97.9%)
Misc Revenues (2.1%)Misc Revenues (2.1%) Misc Revenues (2.1%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues TaxesFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
0.2
0.4
0.6
0.8
1
Revenue Source
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 67
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Uses (100%)Other Uses (100%) Other Uses (100%)
City of Atlantic Beach | Budget Book 2024 Page 68
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Capital Outlay Other UsesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
1
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 69
Better Jax
1/2 Ct Sale Tx
This fund provides for the collection and spending of the additional half cent sales
tax. These funds are to be restricted for use for capital projects that are similar in
nature to those of the Better Jacksonville Plan (Listed Below).
Transportation
Roads/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.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
City of Atlantic Beach | Budget Book 2024 Page 70
Revenues by Source
Projected 2024 Revenues by Source
Taxes (149.2%)Taxes (149.2%) Taxes (149.2%)
Misc Revenues (1.3%)Misc Revenues (1.3%) Misc Revenues (1.3%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Sources Misc Revenues TaxesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.5
1
1.5
2
2.5
Revenue Source
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 71
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Uses (97.7%)Other Uses (97.7%) Other Uses (97.7%)
Capital Outlay (2.3%)Capital Outlay (2.3%) Capital Outlay (2.3%)
City of Atlantic Beach | Budget Book 2024 Page 72
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Grants and Aids Capital Outlay Other UsesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
0.5
1
1.5
2
2.5
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 $0 $50,000 $0 -100%
ROW Parking Pads w/Turf Blck $0 $0 $50,000 $0 -100%
MOTOR VEHICLES $21,000 $0 $0 0%
BUILDING $0 $20,000 $0 -100%
Johansen Park-Public Art $0 $0 $20,000 $0 -100%
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 -100%
Jordan Pk-Entrance Enh $0 $0 $15,000 $0 -100%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 73
Russell Pk-Repurp Racquetball Ct $0 $0 $75,000 $0 -100%
Russell Pk-Refurb Skate Pk $0 $0 $25,000 $0 -100%
Rehab Restrooms-Tideview $0 $0 $15,000 $0 -100%
Adele Grage - Outside Rehab $0 $0 $0 $10,000 N/A
Howell Park Turtle Bridge Replacement $0 $0 $30,000 $0 -100%
Dutton Island Overlook Dock Repairs $0 $0 $20,000 $0 -100%
Dutton Island Fishing Pier Structural
Repair $0 $0 $80,000 $0 -100%
Dutton Island Bridge Replacement $0 $0 $300,000 $0 -100%
MACHINERY & EQUIPMENT $0 $93,000 $10,000 -89.2%
Donner Pk-Shade Struct PB Ct $0 $0 $20,000 $0 -100%
Misc-Bottle Station, Landscaping $0 $0 $13,000 $10,000 -23.1%
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 $0 $0 $0 0%
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 $0 $0 $125,000 N/A
N. Fishing Pier Rehab - Deck & Railing
Replacement $0 $0 $0 $200,000 N/A
Walkway Restoration at Tideviews Parks $0 $0 $0 $10,000 N/A
FUND 110-CDGB $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
ft. (4 Door)$0 $0 $0 $240,000 N/A
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 74
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
$25K
$30K
City of Atlantic Beach | Budget Book 2024 Page 75
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
$50K
$60K
City of Atlantic Beach | Budget Book 2024 Page 76
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.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
Expenditures by Function
Budgeted Expenditures by Function
General Government (100%)General Government (100%) General Government (100%)
City of Atlantic Beach | Budget Book 2024 Page 77
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Culture and Recreation Other Nonoperating General GovernmentFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
0.1
0.025
0.05
0.075
0.125
0.15
Expenditures
General Government
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 General Government:$120,884 $123,133 $120,293 $122,364 1.7%
Total Expenditures:$120,884 $123,133 $120,293 $122,364 1.7%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 78
Capital
Projects
Fund
Governmental Capital Projects Fund
Purpose:
To build up cash reserve balances for future capital expenditures, including
major purchases of equipment and vehicles, other than those recorded in the
Enterprise (Proprietary) Funds
To account for the spending of capital expenditure reserves, which include
items that are not recurring or that will take more than one year to complete
To account for the costs of projects in a separate fund from the associated
activity, in order to separate the capital outlay expenditure from the operating
budget
To track funding sources speci cally designated for capital projects
Summary
The City of Atlantic Beach is projecting $5.77M of revenue in FY2024, which represents a 54.2% increase over the prior year.
Budgeted expenditures are projected to increase by 54.2% or $2.03M to $5.77M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of Atlantic Beach | Budget Book 2024 Page 79
Revenues by Source
Projected 2024 Revenues by Source
Other Sources (98.6%)Other Sources (98.6%) Other Sources (98.6%)
Misc Revenues (1.4%)Misc Revenues (1.4%) Misc Revenues (1.4%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Other SourcesFY2018FY2019FY2020FY2021FY202 2FY2023FY20240
1
2
3
4
5
6
7
Revenue Source
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 80
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 0%
Other Sources
FUND 001-GENERAL FUND $0 $50,000 $185,500 271%
FUND CDBG GRANT FUND $16,667 $58,008 $0 $130,700 N/A
FUND 131-HALF CENT TAX $255,000 $1,045,800 $1,000,000 $335,000 -66.5%
FUND 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%
FROM FUND 170 $1,196,224 $500,000 $1,449,147 189.8%
FROM FUND 400 $149,051 $0 $275,000 N/A
FROM FUND 410 $100,000 $387,000 $0 $275,000 N/A
FROM FUND 470 $400,000 $477,000 $350,000 $0 -100%
APPROPRIATED FUND
BALANCE $1,272,566 $2,690,088 111.4%
Total Other Sources:$1,096,667 $3,822,718 $3,660,566 $5,690,435 55.5%
Total Revenue Source:$1,084,273 $3,613,012 $3,743,811 $5,773,680 54.2%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (89.2%)Capital Outlay (89.2%) Capital Outlay (89.2%)
Operating Expenses (10.8%)Operating Expenses (10.8%) Operating Expenses (10.8%)
City of Atlantic Beach | Budget Book 2024 Page 81
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating Expenses Capital OutlayFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
1
2
3
4
5
6
7
Expense Objects
Operating Expenses
OTHER CONTRACTUAL
SERVICE $0 $0 $625,000 N/A
PROFESSIONAL SERVICES $16,914 $47,000 $0 -100%
Total Operating Expenses:$0 $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%
INFRASTRUCTURE $12,574 $889,560 $80,000 $0 -100%
INFRASTRUCTURE $304,799 $1,570,000 $2,185,000 39.2%
INFRASTRUCTURE $248,328 $1,096,811 $1,463,680 33.4%
Total Capital Outlay:$40,252 $1,545,163 $3,696,811 $5,148,680 39.3%
Other Uses
FUND 110-CDBG $216,667 $0 N/A
Total Other Uses:$216,667 $0 $0 0%
Total Expense Objects:$40,252 $1,778,744 $3,743,811 $5,773,680 54.2%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 82
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
Revenues by Source
Projected 2024 Revenues by Source
Other Sources (53.1%)Other Sources (53.1%) Other Sources (53.1%)
Charges for Services (45.3%)Charges for Services (45.3%) Charges for Services (45.3%)
Misc Revenues (1.6%)Misc Revenues (1.6%) Misc Revenues (1.6%)
City of Atlantic Beach | Budget Book 2024 Page 83
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Charges for Services Other SourcesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
2
4
6
8
10
Revenue Source
Charges for Services $3,711,757 $4,160,793 $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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 84
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (92.5%)Physical Environment (92.5%) Physical Environment (92.5%)
Other Uses (7.1%)Other Uses (7.1%) Other Uses (7.1%)
Other Nonoperating (0.4%)Other Nonoperating (0.4%) Other Nonoperating (0.4%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Other Uses Physical EnvironmentFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
2
4
6
8
10
City of Atlantic Beach | Budget Book 2024 Page 85
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (54.1%)Capital Outlay (54.1%) Capital Outlay (54.1%)
Operating Expenses (21.7%)Operating Expenses (21.7%) Operating Expenses (21.7%)
Personnel Services (10.8%)Personnel Services (10.8%) Personnel Services (10.8%)
Other Uses (7.1%)Other Uses (7.1%) Other Uses (7.1%)
Debt Service (6.3%)Debt Service (6.3%) Debt Service (6.3%)
City of Atlantic Beach | Budget Book 2024 Page 86
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Other Uses Personnel Services Operating Expenses Capital OutlayFY2018FY2019FY2020FY2021FY2022FY2023FY20 24-2
0
2
4
6
8
10
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 87
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Revenues by Source
Projected 2024 Revenues by Source
Charges for Services (62.7%)Charges for Services (62.7%) Charges for Services (62.7%)
Other Sources (36.2%)Other Sources (36.2%) Other Sources (36.2%)
Misc Revenues (1%)Misc Revenues (1%) Misc Revenues (1%)
City of Atlantic Beach | Budget Book 2024 Page 88
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Intergovernmental Revenue Misc Revenues Other Sources Charges for ServicesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
2
4
6
8
10
12
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 89
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (91%)Physical Environment (91%) Physical Environment (91%)
Other Uses (7.9%)Other Uses (7.9%) Other Uses (7.9%)
Other Nonoperating (1.1%)Other Nonoperating (1.1%) Other Nonoperating (1.1%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Nonoperating Other Uses Physical EnvironmentFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
2
4
6
8
10
12
City of Atlantic Beach | Budget Book 2024 Page 90
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (39.5%)Operating Expenses (39.5%) Operating Expenses (39.5%)
Capital Outlay (24.4%)Capital Outlay (24.4%) Capital Outlay (24.4%)
Personnel Services (15.4%)Personnel Services (15.4%) Personnel Services (15.4%)
Debt Service (12.7%)Debt Service (12.7%) Debt Service (12.7%)
Other Uses (7.9%)Other Uses (7.9%) Other Uses (7.9%)
City of Atlantic Beach | Budget Book 2024 Page 91
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Debt Service Personnel Services Capital Outlay Operating ExpensesFY2018FY2019FY2020FY2021FY2022FY2023FY20 240
2
4
6
8
10
12
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 92
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of Atlantic Beach | Budget Book 2024 Page 93
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of Atlantic Beach | Budget Book 2024 Page 94
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
Revenues by Source
Projected 2024 Revenues by Source
Charges for Services (84.8%)Charges for Services (84.8%) Charges for Services (84.8%)
Other Sources (12.7%)Other Sources (12.7%) Other Sources (12.7%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (2.5%)Assessments (2.5%)
Permits, Fees, and Special
Assessments (2.5%)
City of Atlantic Beach | Budget Book 2024 Page 95
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Intergovernmental Revenue Misc Revenues
Permits, Fees, and Special Assessments Other Sources
Charges for ServicesFY2018FY2019 FY2020FY2021FY2022FY2023FY20240
0.5
1
1.5
2
2.5
3
Revenue Source
Permits, Fees, and Special
Assessments $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 96
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (85.9%)Physical Environment (85.9%) Physical Environment (85.9%)
Other Uses (14.1%)Other Uses (14.1%) Other Uses (14.1%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Public Safety Other Uses Physical EnvironmentFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.5
1
1.5
2
2.5
3
City of Atlantic Beach | Budget Book 2024 Page 97
Expenditures
Physical Environment $1,716,832 $2,027,187 $2,013,725 $2,187,718 8.6%
Other Uses $339,584 $339,584 $359,584 $359,584 0%
Total Expenditures:$2,056,416 $2,366,771 $2,373,309 $2,547,302 7.3%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (83%)Operating Expenses (83%) Operating Expenses (83%)
Other Uses (14.1%)Other Uses (14.1%) Other Uses (14.1%)
Personnel Services (2.9%)Personnel Services (2.9%) Personnel Services (2.9%)
City of Atlantic Beach | Budget Book 2024 Page 98
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Personnel Services Other Uses Operating ExpensesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
0.5
1
1.5
2
2.5
3
Expense Objects
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 $0 $150,000 $0 -100%
Other Uses $339,584 $339,584 $359,584 $359,584 0%
Total Expense Objects:$2,056,416 $2,366,771 $2,373,309 $2,547,302 7.3%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 99
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
Revenues by Source
Projected 2024 Revenues by Source
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (68.6%)Assessments (68.6%)
Permits, Fees, and Special
Assessments (68.6%)
Other Sources (30.4%)Other Sources (30.4%) Other Sources (30.4%)
Misc Revenues (1%)Misc Revenues (1%) Misc Revenues (1%)
City of Atlantic Beach | Budget Book 2024 Page 100
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Charges for Services Misc Revenues Other Sources Permits, Fees, and Special AssessmentsFY2018FY2019FY2020FY2021FY2022FY2023FY20240
0.2
0.4
0.6
0.8
Revenue Source
Permits, Fees, and Special
Assessments $474,977 $473,873 $494,273 $494,273 0%
Misc Revenues -$94 -$6,220 $7,482 $7,482 0%
Other Sources $113,241 $181,794 $218,854 20.4%
Total Revenue Source:$474,884 $580,894 $683,549 $720,609 5.4%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 101
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (66.5%)Personnel Services (66.5%) Personnel Services (66.5%)
Operating Expenses (29.2%)Operating Expenses (29.2%) Operating Expenses (29.2%)
Capital Outlay (4.3%)Capital Outlay (4.3%) Capital Outlay (4.3%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.2
0.4
0.6
0.8
City of Atlantic Beach | Budget Book 2024 Page 102
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 103
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.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (49.8%)Intergovernmental Revenue (49.8%) Intergovernmental Revenue (49.8%)
Other Sources (33.2%)Other Sources (33.2%) Other Sources (33.2%)
Charges for Services (16.9%)Charges for Services (16.9%) Charges for Services (16.9%)
Misc Revenues (0.09%)Misc Revenues (0.09%) Misc Revenues (0.09%)
City of Atlantic Beach | Budget Book 2024 Page 104
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Misc Revenues Charges for Services Other Sources Intergovernmental RevenueFY2018FY2019FY2020FY2021FY2022FY2023F Y20240
1
2
3
4
5
6
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 105
Expenditures by Fund
2024 Expenditures by Fund
Storm Water Drainage Fund (100%)Storm Water Drainage Fund (100%) Storm Water Drainage Fund (100%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Storm Water Drainage FundFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
1
2
3
4
5
6
Storm Water Drainage Fund $4,681,545 $5,489,097 17.2%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 106
Total Storm Water Drainage Fund:$4,681,545 $5,489,097 17.2%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (99.8%)Physical Environment (99.8%) Physical Environment (99.8%)
Other Nonoperating (0.2%)Other Nonoperating (0.2%) Other Nonoperating (0.2%)
City of Atlantic Beach | Budget Book 2024 Page 107
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other Uses Other Nonoperating Physical EnvironmentFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
1
2
3
4
5
6
Expenditures
Physical Environment $1,534,105 $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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 108
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (70.8%)Capital Outlay (70.8%) Capital Outlay (70.8%)
Operating Expenses (18.6%)Operating Expenses (18.6%) Operating Expenses (18.6%)
Personnel Services (7.2%)Personnel Services (7.2%) Personnel Services (7.2%)
Debt Service (3.4%)Debt Service (3.4%) Debt Service (3.4%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Debt Service Personnel Services Operating Expenses Capital OutlayFY2018FY2019FY2020FY2021FY2022FY2023FY20 24-1
0
1
2
3
4
5
6
City of Atlantic Beach | Budget Book 2024 Page 109
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 110
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-5000000
$-2500000
$0
$2.5M
$5M
$7.5M
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (82.9%)Operating Expenses (82.9%) Operating Expenses (82.9%)
Other Uses (17.1%)Other Uses (17.1%) Other Uses (17.1%)
City of Atlantic Beach | Budget Book 2024 Page 111
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating ExpensesFY2018FY2019FY2020FY2021FY202 2FY2023FY20240
0.5
1
1.5
2
2.5
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 $166,797 $159,938 $156,508 $159,940 2.2%
DROP PAY-DB PLAN $33,012 $65,789 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 112
Total Other Uses:$422,346 $356,778 -15.5%
Total Expense Objects:$1,562,508 $1,654,269 $2,083,265 $2,083,265 0%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 113
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.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-2000000
$0
$2M
$4M
$6M
Revenues by Source
Projected 2024 Revenues by Source
Misc Revenues (88%)Misc Revenues (88%) Misc Revenues (88%)
Taxes (12%)Taxes (12%) Taxes (12%)
City of Atlantic Beach | Budget Book 2024 Page 114
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Misc RevenuesFY2018FY2019FY2020FY2021 FY2022FY2023FY2024-2
-1
0
1
2
3
4
5
Revenue Source
Taxes
CASUALTY INS PREM TAX 185 $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 $779,224 $483,076 $305,136 -36.8%
EMPLOYEE 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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 115
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (68.6%)Operating Expenses (68.6%) Operating Expenses (68.6%)
Other Uses (31.4%)Other Uses (31.4%) Other Uses (31.4%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Uses Operating ExpensesFY2018FY2019FY2020FY2021FY202 2FY2023FY20240
0.25
0.5
0.75
1
1.25
1.5
City of Atlantic Beach | Budget Book 2024 Page 116
Expense Objects
Operating Expenses
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 Operating Expenses:$786,304 $920,632 $830,576 $830,576 0%
Other Uses
Appropriation to Fund Balance $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%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 117
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.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
City of Atlantic Beach | Budget Book 2024 Page 118
DEPARTMENTS
City of Atlantic Beach | Budget Book 2024 Page 119
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 FY24 budget is a 4% raise for the Commission per the City code of ordinances to be based on the
annual consumer price index.
Expenditures Summary
67,971 $2,938
(4.52% vs. prior year)
City Commission Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
20k
40k
60k
80k
City of Atlantic Beach | Budget Book 2024 Page 120
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (62.6%)Personnel Services (62.6%) Personnel Services (62.6%)
Operating Expenses (19.8%)Operating Expenses (19.8%) Operating Expenses (19.8%)
Grants and Aids (17.7%)Grants and Aids (17.7%) Grants and Aids (17.7%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY2 023FY20240
0.01
0.02
0.03
0.04
0.05
0.06
0.07
0.08
City of Atlantic Beach | Budget Book 2024 Page 121
Expense Objects
Personnel Services
SALARIES $36,133 $36,867 $37,863 $39,378 4%
F.I.C.A $2,764 $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%
Commissioner Cell Phone x 5 $0 $0 $0 $492 N/A
Commissioner Cell Phone x 2 $0 $0 $744 $0 -100%
Miscellaneous Charges $0 $0 $256 $256 0%
PRINTING & PUBLISHING $0 $500 $500 0%
OPERATING SUPPLIES $50 $66 $3,200 $3,200 0%
City Shirts $0 $0 $200 $200 0%
NEFLC Dinner Meetings $0 $0 $1,000 $1,000 0%
Board Member Reception $0 $0 $1,500 $1,500 0%
Recognition Plaques/items $0 $0 $500 $500 0%
BOOK,SUBSCRIP,MEMBERSHIPS $378 $398 $450 $500 11.1%
Florida League of Mayors $0 $0 $400 $450 12.5%
Additional Memberships $0 $0 $50 $50 0%
TRAINING $225 $498 $7,000 $8,500 21.4%
Institute for Elected Offcials $0 $0 $1,500 $5,000 233.3%
Annual Conference
Registration $0 $0 $700 $700 0%
Hotels $0 $0 $4,000 $2,000 -50%
Per Diem $0 $0 $800 $800 0%
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 0%
B.E.A.M.$0 $0 $0 $3,000 N/A
Neptune Beach Senior Center $0 $0 $0 $3,000 N/A
Beaches Habitat for Humanity $0 $0 $0 $3,000 N/A
Beaches Council on Aging Inc.$0 $0 $0 $3,000 N/A
Total Grants and Aids:$6,000 $6,000 $12,000 $12,000 0%
Total Expense Objects:$46,206 $47,640 $65,033 $67,971 4.5%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 122
City Manager
William B. Killingsworth
City Manager
Purpose:
To administer and enforce the enactments of the City Commission; to assist the Commission in making policy and program
decisions; and, to otherwise administer the affairs of the City. The key component of administration of the City is the
preparation and delivery of the annual operating budget.
Key objectives:
Prepare a long-range nancial plan
Assist the Commission annually to develop priorities and then to supervise the accomplishment of the established
priorities.
Continuously examine and monitor City departments to ensure that the City is operating in an effective and
productive manner
Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions
Ensure that the handling of citizen complaints is done in an ef cient, timely and professional manner
Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic
government
Carry out the goals, objectives and policies established by the City Commission
Expenditures Summary
642 ,821 $123,653
(23.82% vs. prior year)
City Manager Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
City of Atlantic Beach | Budget Book 2024 Page 123
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (96.2%)Personnel Services (96.2%) Personnel Services (96.2%)
Operating Expenses (3.8%)Operating Expenses (3.8%) Operating Expenses (3.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
City of Atlantic Beach | Budget Book 2024 Page 124
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 $0 $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%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 125
City Clerk
Donna L. Bartle, CMC
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.
Acting as the City’s ling of cer for municipal elections; providing election information and timelines to citizens and
candidates, qualifying the candidates, monitoring required reports, advertising, and declaring the results.
Custodian of of cial City records in accordance with State guidelines.
Receiving, processing, and coordinating records requests in accordance with F.S. 119 and City policies.
Updating the City’s Code of Ordinances and providing code supplements to City staff.
Notarizing City documents.
Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts.
Researching property and preparing lien letters.
Acting as liaison and performing all necessary administrative duties for the Board Member Review Committee and
Code Enforcement Special Magistrate such as preparing/publishing notices and agendas, coordinating meeting
schedules, setting up meeting room, attending meetings, and preparing minutes.
Updating board and committee membership lists; monitoring terms and vacancies; accepting board and committee
applications; and preparing required paperwork for appointments.
Coordinating with appropriate board members and City of cials regarding Financial Disclosure requirements and
submitting the names and addresses to the State.
Coordinating and tracking mandatory training for board/committee members and staff liaisons.
Purchasing tags and titles for City vehicles.
Attending bid openings.
City Website maintenance.
Key Objectives:
To provide timely and ef cient support to elected of cials, staff, and board/committee members.
To provide excellent customer service to internal and external customers.
To foster transparency and access to public meetings and records.
To increase the amount of information made available electronically.
To establish best practices for records management, storage, and disposal.
To stay abreast of public records related requirements by regularly attending training.
To complete and maintain a formalized inventory of the Off-Site Storage Facility to determine facility contents,
including proper labeling of boxes.
To reduce the volume of records by purging/destroying documents that have met State retention requirements.
Expenditures Summary
394 ,745 -$39,800
(-9.16% vs. prior year)
City of Atlantic Beach | Budget Book 2024 Page 126
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (74.2%)Personnel Services (74.2%) Personnel Services (74.2%)
Operating Expenses (25.8%)Operating Expenses (25.8%) Operating Expenses (25.8%)
City of Atlantic Beach | Budget Book 2024 Page 127
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.1
0.2
0.3
0.4
0.5
Expense Objects
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 $2,297 $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%
PROFESSIONAL SERVICES $165 $0 $0 0%
OTHER CONTRACTUAL SERVS.$3,824 $6,477 $52,220 $52,174 -0.1%
TRAVEL AND PER DIEM $25 $100 $100 0%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 128
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%
MACHINERY & EQUIPMENT $0 $19,000 $0 -100%
Total Expense Objects:$318,143 $317,348 $434,545 $394,745 -9.2%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 129
Finance
Brittany Percell
Director of Finance
Purpose
The City’s Finance Department provides direct services to the Atlantic Beach community, which includes approximately
8,500 total residents and businesses. Comprised of ve divisions (Accounting, Procurement, Customer Service, Utility Billing
and Grants Administration), the department is responsible for the following: ensuring effective and ef cient management of
citywide resources, supervision and direction of annual budget preparation, investments, nancial reporting, payroll taxes
and reporting, grants administration and reporting, pension plan administration, nancial reporting, utility billing,
purchasing, and accounts payable.
Objectives and Priorities
Objectives
To continue to provide citizens and management with unquali ed audit opinions annually
To prepare and monitor the annual operating budget and long term nancial plan
To provide customers with excellent customer service
To provide timely and ef cient procurement support for all departments
To assist management with nancial and performance analysis 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
Continue to have audits with an unmodi ed opinion
Update existing polices
Streamline Utility Billing processes
Procure and implement an ERP System
Expenditures Summary
1,373,024 -$64 ,875
(-4.51% vs. prior year)
City of Atlantic Beach | Budget Book 2024 Page 130
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
1,500k
1,750k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (83.2%)Personnel Services (83.2%) Personnel Services (83.2%)
Operating Expenses (16.8%)Operating Expenses (16.8%) Operating Expenses (16.8%)
City of Atlantic Beach | Budget Book 2024 Page 131
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.25
0.5
0.75
1
1.25
1.5
1.75
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
COMPENSATION $213 $213 $0 $111 N/A
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 132
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 $54,208 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 $1,224 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 133
Information Technology
Ron Bautista
Director of Information Technology
Purpose:
Information Technology, a component of the City Manager’s Of ce, relies on its own internal staff, plus the assistance of
external partners, to provide connected IT and cybersecurity continuity of all computer, telephone, and Wi-Fi-related
systems and services for the City government.
More than 160 desktop and laptop computers utilize the data network comprised of underground ber and wireless bridges,
giving access to business applications such as email, document management systems, police record management systems,
the City website, data le storage, and videoconferencing.
More than 120 City employees at 15 city locations are provided voice and data services.
Most business applications such as email, le and records management, utility security access control systems, network
connectivity, and monitoring tools are run on in-house conventional and virtual server platforms. Information Technology
provides planning, acquisition, installation con guration, installation and support for all computers, printers, copiers and
telephone systems for City government.
Along with the day-to-day systems and desktop support, Information Technology carries responsibility for long-range
information system planning and maintenance of services.
Expenditures Summary
914 ,811 $90,276
(10.95% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
1,000k
City of Atlantic Beach | Budget Book 2024 Page 134
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (63.9%)Operating Expenses (63.9%) Operating Expenses (63.9%)
Personnel Services (30.5%)Personnel Services (30.5%) Personnel Services (30.5%)
Capital Outlay (5.6%)Capital Outlay (5.6%) Capital Outlay (5.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Personnel Services Operating ExpensesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.2
0.4
0.6
0.8
1
City of Atlantic Beach | Budget Book 2024 Page 135
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 $17,280 $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%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 136
Human Resources
Cathy Varian, Esq.
Director of Human Resources/Risk Management
Purpose:
The Human Resource Department is responsible for providing programs and services designed to attract, retain and
develop diverse employees committed to achieving City objectives and satisfying our customers, while promoting an
atmosphere of employee engagement, inclusivity and pride. Human Resources administers programs and activities related
to recruitment and selection, equal employment opportunity, bene ts administration, wellness initiatives, risk
management, workers’ compensation insurance and claims, commercial insurance and claims (property, liability,
automobile, etc.), position classi cation, performance management, compensation, employee relations, training and
development and personnel policies and procedures.
Key Objectives:
Recruit and hire the best possible applicants for employment.
Ensure that our work environment is diverse, inclusive and free from harassment and discrimination.
Maintain a positive working relationship with the City’s two collective bargaining units.
Ensure that the City’s policies are updated and enforced consistently.
Update and maintain the City's Personnel Policy and Procedures Manual.
Maintain the City's Employee and Retiree payroll systems and HR les to ensure ef ciency and security.
Apply loss prevention and control methods through identi cation and analysis of loss exposure in the areas of liability,
workers compensation and property loss.
Identify and provide training opportunities for staff.
Participate in the Incident Command structure for emergency preparedness and related incidents and events.
Expenditures Summary
282,140 -$21,347
(-7.03% vs. prior year)
Human Resources Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
City of Atlantic Beach | Budget Book 2024 Page 137
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (90.7%)Personnel Services (90.7%) Personnel Services (90.7%)
Operating Expenses (9.3%)Operating Expenses (9.3%) Operating Expenses (9.3%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
City of Atlantic Beach | Budget Book 2024 Page 138
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%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 139
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:
The City Attorney is appointed by the City Commission and acts as the legal advisor for the municipality and all of its of cers
in matters relating to their of cial duties. The attorney prepares ordinances, contracts, bonds, and other instruments in
which the City is concerned and endorses on each his approval of the form and correctness thereof. When required to do so
by the City Commission, it prosecutes and defends, for and on behalf of the City, complaints, suits and proceedings in which
the City is a party. The attorney furnishes the City Commissioners, City Manager and department heads of the City opinions
on questions of law relating to their respective powers and duties.
Expenditures Summary
196,429 $21,429
(12.24% vs. prior year)
City Attorney Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
350k
City of Atlantic Beach | Budget Book 2024 Page 140
Expenditures by Fund
2024 Expenditures by Fund
General Fund (100%)General Fund (100%) General Fund (100%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
0.05
0.1
0.15
0.2
0.25
General Fund
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 141
General Fund
PROFESSIONAL
SERVICES $150,442 $177,594 $175,000 $196,429 12.2%
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%
Name FY2021 Actuals FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 142
Planning and Community Development
Amanda Askew
Planning and Community Development Director
Purpose:
The Planning and Community Development Department administers zoning and land use related functions of the City,
including implementation and amendment of the Comprehensive Plan; review of applications for Development Permits to
verify consistency with land development regulations and the Comprehensive Plan; compliance with sign code and tree
code; proposes amendments to city land use regulations as appropriate; and implements studies, programs, and special
projects as directed. The Department also serves as the City liaison to the Northeast Florida Regional Council, Florida
Department of Community Affairs, and other local, state and federal agencies, and provides staff support to the Community
Development Board and the Environmental Stewardship Committee.
Key Objectives:
Work with the City Commission and city staff to maintain and improve the quality of life of Atlantic Beach in terms of
aesthetics of the built environment, bicycle and pedestrian planning, economic development, redevelopment, long
range planning, marsh master planning, and public works projects.
Mayport Road corridor revitalization efforts.
Implement and apply Chapter 23 (Protection of Trees and the Natural Environment).
Expenditures Summary
719,395 -$105,546
(-12.79% vs. prior year)
Planning and Community Development Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
1,000k
City of Atlantic Beach | Budget Book 2024 Page 143
Expenditures by Fund
2024 Expenditures by Fund
General Fund (88.2%)General Fund (88.2%) General Fund (88.2%)
Special Revenue Funds (11.8%)Special Revenue Funds (11.8%) Special Revenue Funds (11.8%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Special Revenue Funds General FundFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
1
General Fund
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 144
General Fund
Personnel Services $332,243 $375,441 $442,754 $382,068 -13.7%
Operating Expenses $75,833 $42,320 $152,187 $251,927 65.5%
Capital Outlay $0 $0 $400 N/A
Total General Fund:$408,077 $417,761 $594,941 $634,395 6.6%
Total General Fund:$408,077 $417,761 $594,941 $634,395 6.6%
Special Revenue Funds
Tree Replacement Fund
Operating Expenses $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
Operating Expenses $40,062 $0 $200,000 $0 -100%
Total Community
Redevelopment:$40,062 $0 $200,000 $0 -100%
Total Special Revenue Funds:$42,612 $14,405 $230,000 $85,000 -63%
Total:$450,689 $432,166 $824,941 $719,395 -12.8%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Planning & Zoning (81.4%)Planning & Zoning (81.4%) Planning & Zoning (81.4%)
Code Enforcement (18.6%)Code Enforcement (18.6%) Code Enforcement (18.6%)
City of Atlantic Beach | Budget Book 2024 Page 145
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Code Enforcement Planning & ZoningFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
1
Expenditures
General Government
Comprehensive Planning
Planning & Zoning
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
COMPENSATION $121 $0 $0 $0 0%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 146
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 $2,550 $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.$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%
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
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 147
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (53.1%)Personnel Services (53.1%) Personnel Services (53.1%)
Operating Expenses (46.8%)Operating Expenses (46.8%) Operating Expenses (46.8%)
Capital Outlay (0.06%)Capital Outlay (0.06%) Capital Outlay (0.06%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.2
0.4
0.6
0.8
1
City of Atlantic Beach | Budget Book 2024 Page 148
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 149
General Government
The activities in this department are comprised of those expenditures that cannot be classi ed in any other department.
Various funds are also included in this department. They are: Convention Development Tax Fund, Half Cent Sales Tax Fund
and Capital Projects Fund.
Expenditures Summary
1,7 19,955 $726,304
(73.09% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
City of Atlantic Beach | Budget Book 2024 Page 150
Expenditures by Fund
2024 Expenditures by Fund
General Fund (63.7%)General Fund (63.7%) General Fund (63.7%)
Capital Projects Fund (36.3%)Capital Projects Fund (36.3%) Capital Projects Fund (36.3%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Better Jax 1/2 Ct Sale Tx Capital Projects Fund General FundFY2018FY2019FY2020FY2021FY2022FY202 3FY20240
0.25
0.5
0.75
1
1.25
1.5
1.75
2
General Fund
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 151
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 152
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 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 $0 $0 0%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (84.9%)Operating Expenses (84.9%) Operating Expenses (84.9%)
Personnel Services (11.6%)Personnel Services (11.6%) Personnel Services (11.6%)
Capital Outlay (3.5%)Capital Outlay (3.5%) Capital Outlay (3.5%)
City of Atlantic Beach | Budget Book 2024 Page 153
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Capital Outlay Personnel Services Operating ExpensesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
0.25
0.5
0.75
1
1.25
1.5
1.75
2
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 154
Total Personnel Services:$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 $0 $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 $1,200 $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 0%
Total Grants and Aids:$49,990 $0 $0 $0 0%
Total Expense Objects:$1,031,160 $973,637 $993,651 $1,719,955 73.1%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 155
Public Safety
Victor Gualillo
Chief of Police
Purpose:
The Atlantic Beach Police Department’s mission is to protect life and property, provide exceptional police service, and work
in partnership with our community to improve the quality of life in the City of Atlantic Beach. The department will
accomplish this by maintaining community partnerships that promote safe streets and neighborhoods.
The Police Department operates eight (8) divisions which include Administration, Patrol & Traf c Enforcement, Training &
Logistics, Community Affairs, Purchasing, Accreditation and Oversight, Property / Evidence and Investigations. Each of these
divisions engages in pro-active community service, law enforcement and safety efforts. The members of these divisions
provide service through criminal investigations, community patrol, traf c enforcement, traf c crash investigations, records
management, animal control, Ocean Rescue, accreditation management and a citizen volunteer program. The
Communications Division answers all 911 calls for police, re, and emergency medical responses within the City of 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:
Animal Control of cers operate under the Police Department. There are two full-time Animal Control of cers to provide
coverage seven days per week.
Training/certi cations
Atlantic Beach Animal Control of cers receive state certi cation through FACA (Florida Animal Control Association). After
the initial 40 hours of training is received, each Of cer must pass a state certi cation test. Annual continuing education is
required to maintain certi cation.
Education/community outreach
Atlantic Beach Animal Control of cers emphasize community education and outreach. The of cers attend the Citizens
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
ef cient, effective water rescues and Basic Life Support (BLS) prior to ambulance arrival.
Employees
The lifeguards are a division of the Public Safety Department and report to the Chief of Police. Five lifeguards are employed
year round in a part time capacity to provide seamless maintenance of the program, including applicant processing,
training, equipment and supply inventory. An additional 40 lifeguards are hired annually to provide seasonal (6 months),
part time service.
Training/Certi cations
City of Atlantic Beach | Budget Book 2024 Page 156
Each year, lifeguards begin training in January with formal testing and training in March. All lifeguards have current
Emergency Medical Responders training and certi cation. All guards attend either new guard or returning guard training as
well. Each guard has a minimum of 100 hours of training before working a tower alone. All mid-level supervisors and above
have current EMT/Paramedic certi cations. The Atlantic Beach Lifeguard Program has received USLA Advanced
Certi cation, which means all lifeguards are certi ed Emergency Medical Responders or above. The lifeguards have a truck,
ATV, and jet ski as part of their eet.
Community Affairs Division
Purpose:
The Atlantic Beach Department Community Affairs Division is tasked with establishing, maintaining, and strengthening the
relationship between the Atlantic Beach Police Department and our community. The Police Department is focused on
community involvement and values its citizens' input, developing a strong open partnership through communication,
services, and interaction. Working together to make Atlantic Beach a safe place to live, work, and play is our goal.
Key Objectives:
Establish and maintain effective relationships with the community.
Collaborative problem solving through open dialogue with the community to promote meaningful discussion on
topics relative to the community.
Link the Police Department’s mission with community participation through community events, programs, and of cer
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.
Expenditures Summary
8,449,546 $90,968
(1.09% vs. prior year)
Public Safety Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2M
4M
6M
8M
10M
City of Atlantic Beach | Budget Book 2024 Page 157
Expenditures by Fund
2024 Expenditures by Fund
All Funds (100%)All Funds (100%) All Funds (100%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
All FundsFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
2
4
6
8
10
All Funds
Name Account
ID
FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 158
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 0%
Radio Communication Fund
Operating Expenses $0 $7,717 $1,000 -87%
Total Radio Communication
Fund:$0 $7,717 $1,000 -87%
Fdle Jag Grant-Cops
Personnel Services $2,132 $0 $0 0%
Capital Outlay $0 $56,347 N/A
Total Fdle Jag Grant-Cops:$0 $2,132 $0 $56,347 N/A
Total Special Revenue Funds:$17,244 $28,111 $32,717 $82,347 151.7%
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 $8,449,546 1.1%
Name Account
ID
FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 159
Expenditures by Function
Budgeted Expenditures by Function
Public Safety (69.8%)Public Safety (69.8%) Public Safety (69.8%)
Fire Control (28.7%)Fire Control (28.7%) Fire Control (28.7%)
Animal Control (1.5%)Animal Control (1.5%) Animal Control (1.5%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Animal Control Fire Control Public SafetyFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
2
4
6
8
10
City of Atlantic Beach | Budget Book 2024 Page 160
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 $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 $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 $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 $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 $0 $56,347 N/A
MACHINERY & EQUIPMENT $8,677 $42,476 $0 $0 0%
Total Administration:$1,286,993 $1,099,681 $1,256,900 $1,525,204 21.3%
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 161
Patrol
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%
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
COMPENSATION $201 $1,481 $0 $0 0%
SALARIES $2,132 $0 $0 0%
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 $0 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 162
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%
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 $5,897,667 -0.2%
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
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 163
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%
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%
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 $8,321,104 1%
Human Services
Heal th
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 164
BOOKS,SUBSCRIPT,MEMBERSHP $0 $250 $250 0%
Total Animal Control:$112,451 $116,866 $115,967 $128,442 10.8%
Total Heal th:$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 $8,449,546 1.1%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (61.3%)Personnel Services (61.3%) Personnel Services (61.3%)
Operating Expenses (27.5%)Operating Expenses (27.5%) Operating Expenses (27.5%)
Capital Outlay (11.2%)Capital Outlay (11.2%) Capital Outlay (11.2%)
City of Atlantic Beach | Budget Book 2024 Page 165
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
2
4
6
8
10
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 $9,500 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 166
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
COMPENSATION $201 $1,481 $0 $0 0%
SALARIES $2,132 $0 $0 0%
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%
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%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 167
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%
Total Personnel Services:$4,868,021 $4,774,681 $5,230,113 $5,177,257 -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 $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 $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 $17,244 $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 $8,500 $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 $1,311,731 $1,363,785 $1,404,699 3%
UTILITIES $15,596 $17,316 $13,952 $17,000 21.8%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 168
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 $0 $56,347 N/A
MACHINERY & EQUIPMENT $8,677 $42,476 $0 $0 0%
MACHINERY & EQUIPMENT $48,086 $0 $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 $949,347 15.2%
Total Expense Objects:$7,026,050 $7,187,582 $8,358,578 $8,449,546 1.1%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 169
Public Works
Scott Williams
Director of Public Works
There are several departments/divisions covered under the Public Works umbrella. Here is a brief synopsis.
Public Works Administration
The purpose of the Public Works Administration Division is responsible for the administration of design, construction,
operation and maintenance activities for Streets, Stormwater, Buildings, Parks, Beauti cation, Sanitation, Fleet and
Equipment Maintenance, as well as supporting annual contracts and customer requests related to Public Works functions.
Building Maintenance
The Building Maintenance Division of the Public Works Department is responsible for routine maintenance and
improvements to the City’s buildings and associated infrastructure.
Fleet Maintenance
The Fleet Maintenance Division of the Public Works Department is responsible for overseeing the eet maintenance
contractor’s compliance with their contractual obligation to the City, including services and repairs on all City vehicles, and
heavy and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle
modi cations 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
11,231,943 $1,546,393
(15.97% vs. prior year)
City of Atlantic Beach | Budget Book 2024 Page 170
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
Expenditures by Fund
2024 Expenditures by Fund
Enterprise Funds (68.3%)Enterprise Funds (68.3%) Enterprise Funds (68.3%)
General Fund (31.7%)General Fund (31.7%) General Fund (31.7%)
City of Atlantic Beach | Budget Book 2024 Page 171
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General Fund Enterprise FundsFY2018FY2019FY2020FY2021FY20 22FY2023FY20240
10
2.5
5
7.5
12.5
General Fund
General Fund
Personnel Services $1,180,549 $1,330,425 $1,551,587 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 172
Total Storm Water Drainage
Fund:$1,534,105 $1,635,413 $4,316,884 $5,478,510 26.9%
Total Enterprise Funds:$3,250,937 $3,662,600 $6,330,609 $7,666,229 21.1%
Total:$5,289,933 $6,287,396 $9,685,550 $11,231,943 16%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Flood Control (48.8%)Flood Control (48.8%) Flood Control (48.8%)
Public Works (20.5%)Public Works (20.5%) Public Works (20.5%)
Garbage/Solid Waste (19.5%)Garbage/Solid Waste (19.5%) Garbage/Solid Waste (19.5%)
Maintenance (11.3%)Maintenance (11.3%) Maintenance (11.3%)
City of Atlantic Beach | Budget Book 2024 Page 173
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Maintenance Garbage/Solid Waste Public Works Flood ControlFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
10
2.5
5
7.5
12.5
Expenditures
Physical Environment
Garbage/Solid Waste
Not De ned
Operating Expenses $450 $450 $0 $0 0%
Total Not De ned:$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
Not De ned
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 174
Total Not De ned:$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
Administration:$407,059 $364,081 $472,717 $713,437 50.9%
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%
Beauti cation
Personnel Services $93,950 $114,221 $123,369 $134,750 9.2%
Operating Expenses $19,427 $31,571 $51,350 $92,350 79.8%
Total Beauti cation:$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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 175
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (40.6%)Operating Expenses (40.6%) Operating Expenses (40.6%)
Capital Outlay (38.9%)Capital Outlay (38.9%) Capital Outlay (38.9%)
Personnel Services (19%)Personnel Services (19%) Personnel Services (19%)
Debt Service (1.6%)Debt Service (1.6%) Debt Service (1.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Personnel Services Capital Outlay Operating ExpensesFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
10
2.5
5
7.5
12.5
City of Atlantic Beach | Budget Book 2024 Page 176
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%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 177
Recreation and Cul tural Arts
Latrenia Thomas
Director of Cultural Arts and Recreation
Purpose:
The Recreation Department administers the recreational activities and special events throughout the city. The department
sponsors such programs as spring and Fall Flag Football, festivals, and senior 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.
Expenditures Summary
538 ,387 -$273,549
(-33.69% vs. prior year)
Recreation and Cultural Arts Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
City of Atlantic Beach | Budget Book 2024 Page 178
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (52.1%)Personnel Services (52.1%) Personnel Services (52.1%)
Operating Expenses (32.8%)Operating Expenses (32.8%) Operating Expenses (32.8%)
Grants and Aids (15%)Grants and Aids (15%) Grants and Aids (15%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Debt Service Grants and Aids Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY2023FY20240
0.5
1
1.5
2
2.5
City of Atlantic Beach | Budget Book 2024 Page 179
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 $17,244 $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 $27,279 $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
COMPENSATION $275 $0 $0 0%
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 $1,763 $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
NameName FY2021
Actuals
FY2021
Actuals
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 180
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%
Total Expense Objects:$441,843 $607,879 $811,936 $538,387 -33.7%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 181
Public Utilities
Troy Stephens
Director of Public Utilities
Responsibilities
The primary responsibility of Public Utilities is to protect public health and the environment. This is accomplished by
operating and maintaining the potable water and wastewater systems to meet or exceed local, state and federal regulations
and standards.
Staf ng
Public Utilities is staffed by 22 employees with the responsibility to:
Operate and maintain the
Potable water, wastewater and reclaimed water treatment plants
Potable water and reclaimed distribution system
Sewer collection system, including 33 lift stations
Conduct regulatory compliance reporting and permitting
Monitor the Cross-Connection Control Program
Continually update the GIS mapping and data system
Read and maintain meters
Manage the Capital Improvements Program
Water Utility
Purpose:
The Water Production and Water Distribution Divisions operate and maintain three water treatment plants, seven potable
water wells, and the distribution system to supply potable water and re protection.
Key Objectives:
To protect the public health through compliance with local, state and federal regulatory requirements for drinking
water standards
To maintain water supply and facilities to provide re protection
To insure adequate quantity and quality of future water supplies throughout the service area through proper
maintenance and planning
To protect existing water facilities through accurate system mapping and data entry into the GIS system
To operate and maintain the system as ef ciently as possible to ensure the rates paid 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
mains, services, and the ef uent pumping system and outfall forcemains which discharge to the St. Johns River. Biosolids,
the treated product of wastewater treatment, are disposed of at the Trail Ridge Land ll.
Key Objectives:
To protect 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 | Budget Book 2024 Page 182
To operate and maintain the system as ef ciently as possible to ensure the rates paid by our customers remain
reasonable
To bene cially reuse treated ef uent by providing reclaimed water for irrigation
Expenditures Summary
16 ,886,150 $2,996,591
(21.57% vs. prior year)
Public Utilities Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
5M
10M
15M
20M
City of Atlantic Beach | Budget Book 2024 Page 183
Expenditures by Fund
2024 Expenditures by Fund
Sewer Fund (51.9%)Sewer Fund (51.9%) Sewer Fund (51.9%)
Water Fund (48.1%)Water Fund (48.1%) Water Fund (48.1%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Water Fund Sewer FundFY2018FY2019FY2020FY2021 FY2022FY2023FY20240
2.5
5
7.5
10
12.5
15
17.5
20
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 184
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%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 185
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%
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%
MACHINERY AND 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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 186
SRF LOAN-DW160710 $37,853 $0 $0 $0 0%
Total Water Fund:$3,115,970 $3,805,353 $6,465,375 $8,125,802 25.7%
Sewer Fund
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 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%
IMPR 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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 187
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,MEMBERSHIPS $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,SUBSCRIP,MEMBERSHIPS $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 188
KEY GOVT FIN SERIES 2021 $396,000 $405,000 $412,000 1.7%
SRF LOAN-WW160700 $355,022 $0 $0 $0 0%
Total Sewer Fund:$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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Sewer Services (51.9%)Sewer Services (51.9%) Sewer Services (51.9%)
Water Utility Services (48.1%)Water Utility Services (48.1%) Water Utility Services (48.1%)
City of Atlantic Beach | Budget Book 2024 Page 189
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Water Utility Services Sewer ServicesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
2.5
5
7.5
10
12.5
15
17.5
20
Expenditures
Physical Environment
Water Utility Services
Not De ned
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%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 190
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%
Total Not De ned:$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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 191
Total Production:$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%
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%
INFRASTRUCTURE $4,653 $81,292 $1,272,962 $747,100 -41.3%
MACHINERY AND 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
Not De ned
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 192
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%
IMPR 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 $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 Not De ned:$2,544,709 $3,155,791 $1,957,238 $2,080,481 6.3%
Collection/Transmission
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 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 $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 193
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 $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%
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,MEMBERSHIPS $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 N/A
MOTOR VEHICLES $0 $35,000 $0 -100%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 194
Total Sewer Treatment:$1,798,536 $2,069,815 $3,245,075 $3,917,076 20.7%
Total Sewer Services:$5,248,218 $6,549,097 $7,424,184 $8,760,348 18%
Total Physical Environment:$8,364,188 $10,354,449 $13,889,559 $16,886,150 21.6%
Total Expenditures:$8,364,188 $10,354,449 $13,889,559 $16,886,150 21.6%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (42%)Capital Outlay (42%) Capital Outlay (42%)
Operating Expenses (33.8%)Operating Expenses (33.8%) Operating Expenses (33.8%)
Personnel Services (14.4%)Personnel Services (14.4%) Personnel Services (14.4%)
Debt Service (9.7%)Debt Service (9.7%) Debt Service (9.7%)
City of Atlantic Beach | Budget Book 2024 Page 195
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Personnel Services Operating Expenses Capital OutlayFY2018FY2019FY2020FY2021FY2022FY2023 FY20240
2.5
5
7.5
10
12.5
15
17.5
20
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 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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 196
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 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%
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 197
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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 198
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%
IMPR 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%
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,MEMBERSHIPS $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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 199
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,MEMBERSHIPS $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%
MACHINERY AND 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 GOV'T 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%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted
vs. FY2024
Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 200
Building Department
Amanda Askew
Planning and Community Development Director
Purpose:
The Building Department is responsible for the administration and enforcement of the Florida Building Code and local
regulations relating to building construction. The Building Department coordinates the permitting requirements of other
departments and agencies; issues building permits and certi cates of occupancy; and maintains records of building
construction in the City, building codes, contractor licensing, and oodplain maintenance. The department also serves as
the Floodplain Manager and Community Rating System (CRS) Coordinator.
Key Objectives:
To serve the public by ensuring that the health, safety, and welfare of citizens are protected by enforcing the provisions
of the various codes adopted by the Federal, State, and City governments.
To educate builders and property owners about building codes, the reasons for them, and their importance in
maintaining public safety.
Expenditures Summary
720,609 $37,060
(5.42% vs. prior year)
Building Department Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
City of Atlantic Beach | Budget Book 2024 Page 201
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (66.5%)Personnel Services (66.5%) Personnel Services (66.5%)
Operating Expenses (29.2%)Operating Expenses (29.2%) Operating Expenses (29.2%)
Capital Outlay (4.3%)Capital Outlay (4.3%) Capital Outlay (4.3%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Operating Expenses Personnel ServicesFY2018FY2019FY2020FY2021FY2022FY 2023FY20240
0.2
0.4
0.6
0.8
City of Atlantic Beach | Budget Book 2024 Page 202
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 $9,000 $31,000 244.4%
Total Expense Objects:$561,097 $589,654 $683,549 $720,609 5.4%
NameName FY2021 ActualsFY2021 Actuals FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 203
Pension
Expenditures Summary
2 ,251,536 $55,568
(2.53% vs. prior year)
Pension Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Atlantic Beach | Budget Book 2024 Page 204
Expenditures by Fund
2024 Expenditures by Fund
Pension Trust Fd-General (68.7%)Pension Trust Fd-General (68.7%) Pension Trust Fd-General (68.7%)
Pension Trust Fund-Police (31.3%)Pension Trust Fund-Police (31.3%) Pension Trust Fund-Police (31.3%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Pension Trust Fund-Police Pension Trust Fd-GeneralFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.5
1
1.5
2
2.5
3
Pension Trust Fund-Police
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 205
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 Pension Trust Fund-
Police:$693,227 $815,564 $705,460 $705,460 0%
Pension Trust Fd-General
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 $0 $0 0%
PENSION REFUNDS $0 $15,000 $15,000 0%
Total Pension Trust Fd-General:$1,429,936 $1,504,566 $1,490,508 $1,546,076 3.7%
Total:$2,123,162 $2,320,130 $2,195,968 $2,251,536 2.5%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Pension General Employees (68.7%)Pension General Employees (68.7%) Pension General Employees (68.7%)
Police Employees (31.3%)Police Employees (31.3%) Police Employees (31.3%)
City of Atlantic Beach | Budget Book 2024 Page 206
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Police Employees Pension General EmployeesFY2018FY2019FY2020FY2021FY2022 FY2023FY20240
0.5
1
1.5
2
2.5
3
Expenditures
General Government
Pension Bene ts
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 $0 $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%
Total Pension Bene ts:$2,123,162 $2,320,130 $2,195,968 $2,251,536 2.5%
Total General Government:$2,123,162 $2,320,130 $2,195,968 $2,251,536 2.5%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 207
Total Expenditures:$2,123,162 $2,320,130 $2,195,968 $2,251,536 2.5%
Name FY2021
Actuals
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
City of Atlantic Beach | Budget Book 2024 Page 208
Total Revenues and Expenditures
Expenditures Summary
59,146,295 $2,413,217
(4.25% vs. prior year)
Total Revenues and Expenditures Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
20M
40M
60M
80M
City of Atlantic Beach | Budget Book 2024 Page 209
Expenditures by Fund
2024 Expenditures by Fund
Enterprise Funds (46.4%)Enterprise Funds (46.4%) Enterprise Funds (46.4%)
General Fund (31.6%)General Fund (31.6%) General Fund (31.6%)
Capital Projects Funds (9.8%)Capital Projects Funds (9.8%) Capital Projects Funds (9.8%)
Special Revenue Funds (6.4%)Special Revenue Funds (6.4%) Special Revenue Funds (6.4%)
Agency Funds (5.6%)Agency Funds (5.6%) Agency Funds (5.6%)
Debt Service Funds (0.2%)Debt Service Funds (0.2%) Debt Service Funds (0.2%)
Budgeted and Historical 2024 Expenditures by Fund
MillionsDebt Service Funds
Agency Funds
Special Revenue Funds
Capital Projects Funds
General Fund
Enterprise Funds
FY2018FY2019FY2020FY2021FY2022FY2023FY2024$0
$10
$20
$30
$40
$50
$60
$70
General Fund
General Fund $18,247,437 $18,696,633 2.5%
Total General Fund:$18,247,437 $18,696,633 2.5%
Special Revenue Funds
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 210
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%
Total Special Revenue Funds:$8,150,705 $3,790,348 -53.5%
Debt Service Funds
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 $3,743,811 $5,773,680 54.2%
Total Capital Projects Funds:$3,743,811 $5,773,680 54.2%
Enterprise Funds
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%
Total Enterprise Funds:$23,088,618 $27,468,948 19%
Agency Funds
Pension Trust Fund-Police $1,298,949 $1,211,057 -6.8%
Pension Trust Fd-General $2,083,265 $2,083,265 0%
Total Agency Funds:$3,382,214 $3,294,322 -2.6%
Total:$56,733,078 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 211
Expenditures by Function
Budgeted Expenditures by Function
Physical Environment (41.5%)Physical Environment (41.5%) Physical Environment (41.5%)
Public Safety (15.5%)Public Safety (15.5%) Public Safety (15.5%)
General Government (15%)General Government (15%) General Government (15%)
Transportation (11.1%)Transportation (11.1%) Transportation (11.1%)
Other Uses (10.9%)Other Uses (10.9%) Other Uses (10.9%)
Culture and Recreation (5.6%)Culture and Recreation (5.6%) Culture and Recreation (5.6%)
Other Nonoperating (0.3%)Other Nonoperating (0.3%) Other Nonoperating (0.3%)
Human Services (0.2%)Human Services (0.2%) Human Services (0.2%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Human Services Other Nonoperating Culture and Recreation Other Uses
Transportation General Government Public Safety Physical EnvironmentFY2018FY2019FY2020FY2021FY2022FY2023FY20240
10
20
30
40
50
60
70
City of Atlantic Beach | Budget Book 2024 Page 212
Expenditures
General Government
Commission
Commission $65,033 $67,971 4.5%
Total Commission:$65,033 $67,971 4.5%
Executive
City Manager $519,168 $642,821 23.8%
City Clerk $434,545 $394,745 -9.2%
Total Executive:$953,713 $1,037,567 8.8%
Finance & Administration
Finance $1,437,899 $1,373,024 -4.5%
Human Resources $303,487 $282,140 -7%
Police Employees $125,116 $125,116 0%
Pension General Employees $170,411 $180,411 5.9%
Total Finance & Administration:$2,036,913 $1,960,692 -3.7%
Legal Counsel
Legal Services $175,000 $196,429 12.2%
Total Legal Counsel:$175,000 $196,429 12.2%
Comprehensive Planning
Planning & Zoning $655,581 $585,867 -10.6%
Total Comprehensive Planning:$655,581 $585,867 -10.6%
Non-Court Information Sys
Info Technology $824,535 $914,811 10.9%
Total Non-Court Information Sys:$824,535 $914,811 10.9%
Debt Service Payments
Not De ned $120,293 $122,364 1.7%
Total Debt Service Payments:$120,293 $122,364 1.7%
Pension Bene ts
Police Employees $705,460 $705,460 0%
Pension General Employees $1,490,508 $1,546,076 3.7%
Total Pension Bene ts:$2,195,968 $2,251,536 2.5%
Other General Government
General Government $480,417 $1,187,044 147.1%
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%
NameName FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 213
Public Safety
Public Safety
Police - Non Divisional $47,000 $0 -100%
Administration $1,256,900 $1,525,204 21.3%
Patrol $3,727,707 $3,446,715 -7.5%
Detective $377,674 $374,325 -0.9%
Dispatch $426,129 $475,551 11.6%
School Guards $31,712 $32,700 3.1%
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 $1,381,737 $1,425,699 3.2%
Lifeguards $949,081 $997,738 5.1%
Total Fire Control:$2,330,818 $2,423,437 4%
Protective Inspections
Code Enforcement $169,360 $133,528 -21.2%
Building Code Enforcement $683,549 $720,609 5.4%
Total Protective Inspections:$852,909 $854,137 0.1%
Total Public Safety:$9,095,520 $9,175,241 0.9%
Physical Environment
Water Utility Services
Not De ned $1,039,248 $1,104,910 6.3%
Production $3,055,983 $5,067,560 65.8%
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 $2,013,725 $2,187,718 8.6%
Total Garbage/Solid Waste:$2,013,725 $2,187,718 8.6%
Sewer Services
Not De ned $1,957,238 $2,080,481 6.3%
Collection/Transmission $2,221,871 $2,762,791 24.3%
Sewer Treatment $3,245,075 $3,917,076 20.7%
Total Sewer Services:$7,424,184 $8,760,348 18%
Flood Control
Not De ned $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%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 214
Transportation
Public Works
Public Wks Administration $1,502,717 $2,213,437 47.3%
Road & Street Division $3,397,740 $3,733,802 9.9%
Beauti cation $174,719 $227,100 30%
Total Public Works:$5,075,176 $6,174,340 21.7%
Other Transportation Svcs
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 $115,967 $128,442 10.8%
Total Heal th:$115,967 $128,442 10.8%
Total Human Services:$115,967 $128,442 10.8%
Culture and Recreation
Parks And Recreation
Rec Programs/Specl Events $811,936 $538,387 -33.7%
Maintenance $3,089,026 $2,748,254 -11%
Total Parks And Recreation:$3,900,962 $3,286,641 -15.7%
Total Culture and Recreation:$3,900,962 $3,286,641 -15.7%
Other Uses
Interfund Transfers
Not De ned $8,507,539 $5,045,889 -40.7%
General Government $101,250 $259,850 156.6%
Sanitation $359,584 $359,584 0%
Road & Street Division $324,256 $409,601 26.3%
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
Not De ned $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%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 215
Total Expenditures:$56,733,078 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenses (32.1%)Operating Expenses (32.1%) Operating Expenses (32.1%)
Capital Outlay (30.1%)Capital Outlay (30.1%) Capital Outlay (30.1%)
Personnel Services (23.2%)Personnel Services (23.2%) Personnel Services (23.2%)
Other Uses (10.9%)Other Uses (10.9%) Other Uses (10.9%)
Debt Service (3.5%)Debt Service (3.5%) Debt Service (3.5%)
Grants and Aids (0.2%)Grants and Aids (0.2%) Grants and Aids (0.2%)
City of Atlantic Beach | Budget Book 2024 Page 216
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Grants and Aids Debt Service Other Uses Personnel Services
Capital Outlay Operating ExpensesFY2018FY2019FY2020 FY2021FY2022FY2023FY20240
10
20
30
40
50
60
70
Expense Objects
Personnel Services
General Government $3,144,132 $3,116,653 -0.9%
Public Safety $5,749,403 $5,635,580 -2%
Physical Environment $2,680,934 $2,901,053 8.2%
Transportation $1,130,004 $1,222,677 8.2%
Human Services $105,717 $117,292 10.9%
Culture and Recreation $869,849 $721,709 -17%
Total Personnel Services:$13,680,039 $13,714,965 0.3%
Operating Expenses
General Government $4,580,940 $5,494,674 19.9%
Public Safety $2,513,117 $2,558,914 1.8%
Physical Environment $7,217,937 $8,849,696 22.6%
Transportation $1,328,862 $1,249,603 -6%
Human Services $10,250 $11,150 8.8%
Culture and Recreation $972,802 $800,752 -17.7%
Total Operating Expenses:$16,623,908 $18,964,788 14.1%
Capital Outlay
General Government $163,322 $111,500 -31.7%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 217
Public Safety $833,000 $980,747 17.7%
Physical Environment $8,544,297 $10,986,630 28.6%
Transportation $2,968,500 $4,066,250 37%
Culture and Recreation $1,977,311 $1,683,180 -14.9%
Total Capital Outlay:$14,486,430 $17,828,307 23.1%
Debt Service
General Government $120,293 $122,364 1.7%
Physical Environment $1,777,000 $1,815,000 2.1%
Other Nonoperating $191,406 $152,466 -20.3%
Total Debt Service:$2,088,699 $2,089,830 0.1%
Grants and Aids
General Government $12,000 $12,000 0%
Culture and Recreation $81,000 $81,000 0%
Total Grants and Aids:$93,000 $93,000 0%
Other Uses
Other Uses $9,761,002 $6,455,405 -33.9%
Total Other Uses:$9,761,002 $6,455,405 -33.9%
Total Expense Objects:$56,733,078 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
Revenues Summary
59,146,295 $2,413,217
(4.25% vs. prior year)
City of Atlantic Beach | Budget Book 2024 Page 218
Total Revenues and Expenditures Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
20M
40M
60M
80M
Revenue by Fund
2024 Revenue by Fund
Enterprise Funds (46.4%)Enterprise Funds (46.4%) Enterprise Funds (46.4%)
General Fund (31.6%)General Fund (31.6%) General Fund (31.6%)
Capital Projects Funds (9.8%)Capital Projects Funds (9.8%) Capital Projects Funds (9.8%)
Special Revenue Funds (6.4%)Special Revenue Funds (6.4%) Special Revenue Funds (6.4%)
Agency Funds (5.6%)Agency Funds (5.6%) Agency Funds (5.6%)
Debt Service Funds (0.2%)Debt Service Funds (0.2%) Debt Service Funds (0.2%)
City of Atlantic Beach | Budget Book 2024 Page 219
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Debt Service Funds Agency Funds Special Revenue Funds Capital Projects Funds
General Fund Enterprise FundsFY2018FY2019FY2020 FY2021FY2022FY2023FY20240
10
20
30
40
50
60
70
General Fund
General Fund
AD VALOREM TAXES $7,319,003 $7,289,893 -0.4%
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%
AMERIGAS/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 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%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 220
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%
OJP-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 FACIL BY AGREEMNT $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%
COJ INTR-LIFEGD/BCH MAINT $274,776 $283,019 3%
MISC RECREATION CHARGES $150 $150 0%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 221
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 FUND 170 $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%
Appropriated Fund Balance $0 $352,820 N/A
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 $51,250 $52,350 2.1%
FROM FUND 116 $50,000 $0 -100%
FROM FUND 131 $78,350 N/A
Total Comm Dev Block Grant Fund:$289,450 $318,900 10.2%
Tree Replacement Fund
TREE MITIGATION $84,080 N/A
APPROPRIATED FUND BALANCE $30,000 $920 -96.9%
Total Tree Replacement Fund:$30,000 $85,000 183.3%
Pay For Parking Rev Fund
APPROPRIATED FUND BALANCE $20,338 N/A
PARKING FACILITIES $60,000 $90,000 50%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 222
Total Pay For Parking Rev Fund:$60,000 $110,338 83.9%
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 FUEL 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 SURTX $2,032,086 $1,287,055 -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 HLFCT 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%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 223
Total Special Revenue Funds:$8,150,705 $3,790,348 -53.5%
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 EARNINGS-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 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 $1,272,566 $2,690,088 111.4%
Total Capital Projects Fund:$3,743,811 $5,773,680 54.2%
Total Capital Projects Funds:$3,743,811 $5,773,680 54.2%
Enterprise Funds
Water Fund
OUTSIDE CITY BASE CHARGE $730,000 $751,900 3%
INSIDE CITY BASE CHGS $1,020,570 $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 FUND 170 $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 $1,980,236 3%
OUTSIDE CITY BASE CHGS $1,451,621 $1,495,170 3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 224
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%
INTEREST EARNINGS-ALLOCAT $50,000 $100,000 100%
FROM FUND 170 $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
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 225
FEMA HMGP $1,797,422 $1,933,431 7.6%
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 FUND 170 $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 TAX 185 $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 0%
MSSB $600,000 $600,000 0%
MSSB $200,000 $200,000 0%
MSSB $250,000 $250,000 0%
EMPLOYER CONTRIBUTION $850,265 $850,265 0%
EMPLOYEE CONTRIBUTIONS $85,000 $85,000 0%
Total Pension Trust Fd-General:$2,083,265 $2,083,265 0%
Total Agency Funds:$3,382,214 $3,294,322 -2.6%
Total:$56,733,078 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 226
Revenues by Source
Projected 2024 Revenues by Source
Other Sources (33.3%)Other Sources (33.3%) Other Sources (33.3%)
Charges for Services (27.1%)Charges for Services (27.1%) Charges for Services (27.1%)
Taxes (18.3%)Taxes (18.3%) Taxes (18.3%)
Intergovernmental Revenue (11.2%)Intergovernmental Revenue (11.2%) Intergovernmental Revenue (11.2%)
Misc Revenues (6.3%)Misc Revenues (6.3%) Misc Revenues (6.3%)
Permits, Fees, and SpecialPermits, Fees, and Special
Assessments (3.5%)Assessments (3.5%)
Permits, Fees, and Special
Assessments (3.5%)
Judgements, Fines and Forfeits (0.2%)Judgements, Fines and Forfeits (0.2%) Judgements, Fines and Forfeits (0.2%)
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Judgements, Fines and Forfeits Permits, Fees, and Special Assessments
Misc Revenues Intergovernmental Revenue
Taxes Charges for Services
Other SourcesFY2018FY2019 FY2020FY2021FY2022FY2023FY20240
10
20
30
40
50
60
70
Revenue Source
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 227
Taxes $11,626,841 $10,837,876 -6.8%
Permits, Fees, and Special Assessments $1,958,473 $2,044,479 4.4%
Intergovernmental Revenue $5,626,231 $6,631,272 17.9%
Charges for Services $15,657,846 $16,044,618 2.5%
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 $59,146,295 4.3%
Name FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024
Budgeted (% Change)
City of Atlantic Beach | Budget Book 2024 Page 228
CAPITAL IMPROVEMENTS
City of Atlantic Beach | Budget Book 2024 Page 229
Governmental Funds Capital Outlay
General Fund
Description Amount
Building Maintenance – 3 New A/C Units (Locations TBD)$22,500
Building Maintenance – Full Size Pickup Truck $38,000
Information Technology – Computer Equipment $51,000
Public Works – Replacement of 8 Bay Doors $194,000
Public Works – New A/C Units $15,000
Public Works – Garage Shed $20,000
Public Works – 8x10 Shed for Baker Center $15,000
Public Works – 4 New Pickleball Courts @ Donner Park $90,000
Public Works – Kubota Tractor $34,500
Public Works – Full Size Truck $40,000
Public Works – ROW Parking Pads with Turfblock $50,000
Public Works - Beach Showers $10,000
Public Works - 1 Hustler Turn Mower $11,000
Public Safety – Thor Guard Upgrade $39,000
Public Safety – Outside A/C Unit $90,000
Public Safety – A/C Unit Replacement $50,000
Public Safety – Motor Vehicles $120,000
Public Safety - Lifeguard Station $562,500
Public Safety – Lifeguard Dry Suits $4,000
Public Safety – Lifeguard ATV $20,000
Public Safety – Replace LG Radios $7,500
Total General Fund Capital Outlay $1,484,000
Capital Projects Fund
Description Amount
Beaches Veterans Memorial Park Project $25,000
Dune Walkover Maintenance & Repairs $222,180
George Street Parking Improvements & Splash Pad $607,500
Levy Road Multiuse Path $609,000
Milling & Paving $550,000
North Fishing Pier Rehab $200,000
New Decking & Handrail Sunset Pier $200,000
New ERP System $625,000
PW Building $1,500,000
Purchase of Dora Drive $1,100,000
Sidewalks Throughout City $125,000
Tideviews Park Walkway Restoration $10,000
Total Capital Projects Fund Capital Outlay $5,773,680
Better Jax (Half Cent Sales Tax) Fund
Description Amount
Adele Garage Outside Rehab $10,000
Bottle Station Landscaping $10,000
Total Better Jax (Half Cent Sales Tax) Fund $20,000
City of Atlantic Beach | Budget Book 2024 Page 230
City of Atlantic Beach | Budget Book 2024 Page 231
Enterprise Funds Capital Outlay
Water Utility Fund
Decription Amount
Clean & Paint WTP 1 $250,000
Construct 110 LF of 12” PVC from Mariner’s Village to Maport Road $200,000
Engineering Evaluation & Repair of Pump Building Foundation
WTP 2
$100,000
Hydro Pneumatic Tank $100,000
Installation of Service Connections at East End of Cavalla $250,000
Kubota Tractor $5,750
Mayport Road Crossing @ A1A $197,100
Modernization/Construction at WTP 2 $1,300,000
Modernization/Engineering/Design WTP 2 $75,000
New Well & Pump at WTP 3 $850,000
New 1,500 Gallon Diesel Fuel Tank WTP 1 $80,000
Rehab & Paint Ground Storage Tanks at WTP 1 $250,000
Service Various Line & Valve Replacements $100,000
Upgrades to WTP 1 $992,000
Total Water Utility Fund Capital Outlay $4,749,850
Sewer Utility Fund
Description Amount
Construct Bulkhead $250,000
Construct Hypochlorite Building $300,000
Improve Aeration Tanks $250,000
In uent Line Replacement $50,000
Kubota Tractor $5,750
Kubota Tractor Replacement $35,000
New Generator $95,000
New Operations Building with Lab, Locker Room & Of ce Area $100,000
Replace Digester Catwalk $185,030
Replacement of Clay Service Lines $200,000
Retro t High Priority $400,000
Retro t 14 High Priority $394,600
Yard Task Lighting $85,000
Total Sewer Utility Fund Capital Outlay $2,350,380
Stormwater Utility Fund
Description Amount
Aquatic Gardens Cutlass Drive Culvert Design $2,682,000
Baf es Boxes on Levy $125,000
Creek Restoration Pilot Project $50,000
Drainage Ditch Maintenance Bid $200,000
Dutton Island Road Drainage Improvements $70,000
Easements $5,000
Mary Street Drainage Improvements $371,400
New Garage $240,000
Royal Palm CIP Storm Pipe Lining $40,000
City of Atlantic Beach | Budget Book 2024 Page 232
Description Amount
Stanley Road Design $103,000
Total Sewer Utility Fund Capital Outlay $3,886,400
City of Atlantic Beach | Budget Book 2024 Page 233
Public Works 10-Year Capital Improvement Plan
A 10-year Capital Improvement Plan was updated during the preparation of the FY2024 Budget. It is organized not only by the
Commission's set priorities, but also includes the Master Park Plan. The plan is attached as a le, as it is quite comprehensive.
City of Atlantic Beach | Budget Book 2024 Page 234
Public Utilities 10-Year Capital Improvement Plan
During the preparation of the FY 2024, the Public Utilities Director and the City Engineer updated the 10-year Capital
Improvements Plan for both Water and Sewer Utilities. The plan is attached as a le since it is comprehensive.
City of Atlantic Beach | Budget Book 2024 Page 235
DEBT
City of Atlantic Beach | Budget Book 2024 Page 236
Government-wide Debt Overview
The gure below re ects the debt service 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.
2,095,895
$1,388 (0.07% vs. 2023 year)
Debt by Fund
Enterprise Funds (94.2%)Enterprise Funds (94.2%) Enterprise Funds (94.2%)
Debt Service Funds (5.8%)Debt Service Funds (5.8%) Debt Service Funds (5.8%)
FY2023 FY2024 % Change
All Funds Actual Actual
Debt Service Funds $120,293 $122,364 1.7%
Enterprise Funds $1,974,214 $1,973,531 0%
Total All Funds:$2,094,507 $2,095,895 0.1%
City of Atlantic Beach | Budget Book 2024 Page 237
Debt Service Funds
F…FY2021FY2023FY2025FY2027FY2029FY2031FY2033FY2023 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
F…FY2020FY2021FY2022FY2023FY2024FY2025FY2026FY2027FY2028FY2029FY2030FY2031FY2032FY2023 FY2024 % Change
Enterprise Funds Actual Actual
Water Fund $553,192 $553,012 0%
Sewer Fund $1,233,462 $1,233,132 0%
Storm Water Drainage Fund $187,560 $187,386 -0.1%
Total Enterprise Funds:$1,974,214 $1,973,531 0%
City of Atlantic Beach | Budget Book 2024 Page 238
Debt Snapshot
2,095,895
$1,388 (0.07% vs. 2023 year)
Debt by Type
68.8%68.8% 68.8%
25.4%25.4% 25.4%
5.8%5.8% 5.8%
TD Bank - URB Series 2014
Refunding Bond Series 2021
2018 Bond Series - Selva Preserve
FY2023 FY2024 % Change
Debt Actual Actual
2018 Bond Series - Selva Preserve $120,293 $122,364 1.7%
TD Bank - URB Series 2014 $1,442,772 $1,441,434 -0.1%
SRF Loan WW160700 $0 $0 0%
SRF DW160710 $0 $0 0%
Refunding Bond Series 2021 $531,442 $532,098 0.1%
Vac-Con Truck Lease $0 $0 0%
Total Debt:$2,094,507 $2,095,895 0.1%
City of Atlantic Beach | Budget Book 2024 Page 239
2018 Bond Series - Selva Preserve
F…FY2021FY2023FY2025FY2027FY2029FY2031FY2033FY2023 FY2024 % Change
2018 Bond Series - Selva Preserve Actual Actual
Principal $80,000 $85,000 6.3%
Interest $40,293 $37,364 -7.3%
Total 2018 Bond Series - Selva Preserve:$120,293 $122,364 1.7%
TD Bank - URB Series 2014
FY2…FY2020FY2021FY2022FY2023FY2024FY2025FY2026FY2023 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 | Budget Book 2024 Page 240
Refunding Bond Series 2021
FY…FY2023FY2024FY2025FY2026FY2027FY2028FY2029FY2030FY2031FY2032FY2023 FY2024 % Change
Refunding Bond Series 2021 Actual Actual
Principal $452,934 $461,288 1.8%
Interest $78,509 $70,809 -9.8%
Total Refunding Bond Series 2021:$531,442 $532,098 0.1%
City of Atlantic Beach | Budget Book 2024 Page 241
LONG RANGE FINANCIAL PLAN
City of Atlantic Beach | Budget Book 2024 Page 242
City of Atlantic Beach | Budget Book 2024 Page 243
City of Atlantic Beach | Budget Book 2024 Page 244
City of Atlantic Beach | Budget Book 2024 Page 245
City of Atlantic Beach | Budget Book 2024 Page 246
City of Atlantic Beach | Budget Book 2024 Page 247
ValuesGeneral Fund Revenue Forecast
Taxes Licenses & Permits Intergovernmental Revenues
Charges For Service Fines & Forfeitures Miscellaneous Revenues
Interfund TransfersActual FY19Actual FY20Actual FY21Projected FY22Projected FY23Budgeted FY24FY25 ForecastFY26 ForecastFY27 ForecastFY28 ForecastFY29 ForecastFY30 ForecastFY31 Forecast0
10,000,000
-2,500,000
2,500,000
5,000,000
7,500,000
12,500,000
15,000,000
ValuesGeneral Fund Expenditure Forecast
City Administration Planning and Community Development
General Government Public Safety
Public Works Cultural Arts & RecreationActual FY19Actual FY20Actual FY21Projected FY22Proposed FY23Budgeted FY24FY25 ForecastFY26 ForecastFY27 ForecastFY28 ForecastFY29 ForecastFY30 ForecastFY31 Forecast0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
City of Atlantic Beach | Budget Book 2024 Page 248
APPENDIX
City of Atlantic Beach | Budget Book 2024 Page 249
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on
the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for speci c
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that
earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent
auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a
management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of
the costs it incurred. Each parcel receiving bene t from the improvement is assessed for its proportionate share of the cost of
such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed rate. The term of a bond is always greater than one year. (See
Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of Atlantic Beach | Budget Book 2024 Page 250
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically de ne capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset
improvements. Among other information, a capital budget should identify the method of nancing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an of cial or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classi ed its real properties, local of cials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The
index is often called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that
are chargeable to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identi ed. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
City of Atlantic Beach | Budget Book 2024 Page 251
"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund
at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport
services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject
to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee bene t) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed
activities or attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within
the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with speci c regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form
and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual
funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as
bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance,
trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation
process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and
credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
City of Atlantic Beach | Budget Book 2024 Page 252
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and ef ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
City of Atlantic Beach | Budget Book 2024 Page 253
the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record
information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation to
support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full
and fair cash value.
City of Atlantic Beach | Budget Book 2024 Page 254