Internal Service Fundsr
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/NTERNAL SERV/CE FUNDS
INTERNAL SERVICE FUNDS
Internal Service Funds are used to account for the financing of goods or services
provided by one department to other departments of the City, on a cost
reimbursement basis.
The following Internal Service Funds were established: -
• City Manager
• Accounting and Finance
• Public Works Administration
• Fleet Maintenance
Internal Service Funds are allocated to other departments based on the services
provided to the departments. The Internal Service Funds are allocated as follows:
City Manger -City Manager and Deputy City Manager salaries and
expenses are allocated based on a study of time spent in various
departments. The Administrative Assistant salary and expenses and _
Employee Assistance Program are allocated to departments based on
the number of employees in each department. The receptionist salary _
and expenses are allocated based on telephone coverage for
departments.
Accounting & Finance -Cashiers and Utility Billing personnel and the
related supply, postage and computer expenses are allocated evenly
to the Water, Sewer and Sanitation Funds. The Finance Director and _
Assistant Finance Director are allocated based on a study of time
spent in supervision and performing accounting functions. The
Accounts Payable/Payroll Clerk is allocated based on number of _
checks written for each department. The Purchasing Agent and
related expenses is allocated based on number of purchase orders
issued for each department.
Public Works Administration -Public Works Director ,Assistant
Director ,Clerks and related departmental expenses are allocated to
various departments based on a study of time spent in Streets and
Roads, Water, Sewer, Sanitation and Fleet Maintenance.
Fleet Maintenance -Fleet maintenance costs are allocated to
departments based on a summary of work order repairs for each
department for one year. "'
123
CITY OF ATLANTIC BEACH
("~ INTERNAL SERVICE FUNDS
l COMBINED SUMMAFCf OF REVENUES ANO EXPENDTURES
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REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
1992-93 1893-04 199495 1995-98 DECREASE
Gilah.Cllrzy.faweM
BEII(EN4lES
Cky Manager 111,975 120,527 254x38 258,994 4,258
Financed Accoun8ng 905,502 913,558 452,092 b27,117 75,021
Public World Adminisbation 159,387 184,582 924,935 294,191 (90,742)
Fleet MalMenarKe 138,817 155,758 218,854 184,678 (32,176)
TOTAL REVENUES 719,821 784,421 1,248,817 1,284,978 78,981
OTHER F94ANCiNG SOURCES
TOTAL RESOURCES
cNnm~RFc _ 713.821 _ 781A21 1248.817 1.284.978 _ 18.981
p(p
CBy Manager 111,935 120,527 254,738 258,994 4,258
Finance 8 Accoun8ng 905,502 943,558 452,092 527,113 75,021
PubfaWaka AdmiMstratbn 159,387 181,582 924,975 294.193 (30,742)
Fleet Maintenanoa 138.617 _ 155.758 218.854 184.878 82,178)
TOTAL EXPENDITURES 7U,821 754,421 1,248,817 1,284,978 18,981
CASH RESERVES
OTHER FINANCING USES
TOTAL EXPENDITURES AND
CASH RESERVES _ 713,821 _ 781A21 1.248.817 1281.078 18.981
F;ESDURCEt~LLacATION:
Peraonel Services 821,988 679,197 881,735 924,555 42,820
OparaOng Expanses 82,179 99,Y28 275,162 282,087 8,905
Caphal Outlay 7,054 5,998 91,700 95,400 (58.300)
Debt Service 22,936 22,976
Transfers
TOTAL 719.821 784.421 1248.817 1284.D78 18.981
lIlON
Manager
AUTHORIZED POSITIONS
Chy Manager 1 1
Deputy CBy Manager (Moved Fran General Govemmenl end Utility Funds) 1 1
Admfnislra0ve Assistant 1 1
Recepionht (Moved Fran General Government) ~ _ ~
wrNirp d FNance
Finance Director 1 1
Aasfatant Finance Director 1 1
Purchasing Agent 1 1
Utifhy Billing Supervfsw i 1
U88iy Aaarn9ng Clerk 1 1
Aocarnla Payable Clerk 1 1
Need Cashier 1 1
Cashiers 2 2
Computer Operator (New Position) 1 1
10 10
ie Works Adminhrratbn
Public Wales Director 1 1
AssisUnl Public Wales Director 1 1
AdminisVa6ve Assistant 1 i
Cterks 2 2
5 5
f Maintenance
Mochanirs 4 9
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DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENL• ~ .; CfTY MANAGER
DESCRIPTION: The City Manager Department's budget reflects the operating funds needed
for the City Manager to: I1 assist the City Commission in developing allter-
native policy and program proposals; 21 provide administrative guidance
to management staff in implementing Commission policies and programs;
and, 3) to establish a leadership role in the community.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1994 - 95
o Successfully completed sanitation privatization, resulting in 15% cost
reduction for residents, while retaining the same level of service
o Conducted goal setting session with City Commission
o Completed comprehensive capital improvement plan with City Commission
o Lowered complaints ratio -due to more and effective prevention and response
GOALS and OBJECTNES:
FISCAL YEAR 1995 - 96
o Implement monthly billing/reading for utility customers
o Make the city government more responsive to cifaens' needs - specificalty
track follow-through
o Continue review ofdepartments /or efFciency/effectiveness and challenge
withprevioustyestablished competivization'concept
o Investigate oMine (computer) access for residents and others doing
business with the City-implement on trial basis, if cost~effective and
beneficial
WORKLOAD INDfCATORS FY '95 FY '94
Number o(Meetin s Attended 450 490
Number of Citizen Contacts/Calls 600 795
Number of Pieces of Corres ondence Written 103 121
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CITY OF ATLANTIC BEACH
ONISIONAL EXPENDITURES
INTERNAL SERVICE FUND
CITY MANAGER
PERSONAL SERVICE'.
WAGES
Salaries atW Wages
OveAime
Special Pay
SUB-TOTAL
BENEFITS
FICA
Pension
Health Insurance
worker a Unemploy Comp
SUB-TOTAL
Total WAGES
endBENEFRS
Prolessbnal Services
Aetounling, Auditing
Contreclual Servkes
Travel, Tretning
Cortxrunkalion
Peslage
llliltties
Rentals, Leases
Insurance
Repairs, Maintenanee
PMUrp, PubUsfirng
Advertising, Pmrtwtion
Olher Curtest Charges
Otfice Supplies
Opereing Supplies
Books, Sub, Momberships
Inlemal Servke Charges
Total Operating Expenses
CAPITA O IT aY•
Land
Bundings
gher Improverrrenls
EpuiprtreM
Constnxtian h Progress
Tofat Cephal Outlay
D BT S RVI
Principal
Inlorast
Olher
Total Debt Service
T ANCF R -
To '
To
Omer
Total Trensters
L)IVISION TOTALS[
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1992-93 199194 1994-05 1995-98 DECREASE
78,303 84,097 185.000 183,245 (1,755)
241 ~ 1,923 1,400 1,000 (400)
5,260 4,500 8,900 1,800
81,804 68,020 170,900 170,545 (355)
8,111 6.716 13,073 13,047 (26)
9,140 10,694 17,545 19,900 2,355
7,145 7,566 7,800 13,915 8,115
338 487 1,000 1,000
22.732 25.463 90.418 47.662 8.444
104,538 111,483 210,316 218,407 8,089
6,500 4,435 (2,065)
B4 2.000 4.847 2.647
5,043 5,311 6,680 8,450 (230)
500 473 2,550 2,080 (470)
1,116 1,116
128 551 1,335 1,500 165
35 3,175 005 (2,270)
12 700 1,110 410
916 270 1,000 1,000
219 182 1,000 1,500 500
711 856 3,550 3,700
14,928 11.044 (3,884)
8,054 7.744 43,418 99,087 (4,331)
145 1,300 1,000 1,500 500
415 1.300 1,000 1,500 500
111.935 120 527 254.738 258,994 4,258
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DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT:
DESCRIPTION: The Accounting & Finance Department's budget reflects the operating funds
needed to support and administer the financial affairs of the City, including
City investments, budget preparation, flinancial information generation,
utility billing and related customer questions and complaints, payroll,
purchasing, vendor payables, and data processing.
MAJOR ACCOMPLISHMENTS:
FlSCALYEAR1994-95
• Implemented internal accounting controls
• Received excellent audit review
• Created customer service office to improve customer relations
• Implemented automated service orders
• Request for Proposal (RFP) -financial advisor and insurance services
• Provided HTE training to departments: payroll, purchasing, inventory,
utility billing, and service orders
• Streamlined accounting functions
• Provided weekty budget reports to department heads and management,
and monthty financial reports to management and City Commission
GOALS and OBJECTIVES:
FISCAL YEAR 1995 - 96
• Increase level of customer service provided to citizens
• Provide reliable and Emery financial information to the City Commission
and management staff
• Implement fixed Asset, Extended Reporting and Land Management programs
• Convert fo monihty meter reading
• Upgrade AS 400
WORKLOAD INDICATORS FY'95 fY'94
Utili Bills Generated (Annual) 79 200 78 000
Delin vent Notices Generated (Annually 13,200 14,400
Final Bills Processed (Annually 4 800 3 500
Accounts Pa able Checks Processed (Annually 12,000 12,000
Purchase Orders Processed(Annuall) 3 000 3 000
Pa roll Checks Processed (Annually 2,000 1 700
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CITY OF ATLANTIC BEACH
DNISIONAL EXPENORURES
INTERNAL SERVICE FUND
ACCOUNTING AND FINANCE
P RSONA R RVI '
WAGES
Salarlos end Wailes
aertimo
SpecWl Pay
SUB-TOTAL
BENEFITS
FICA
Pensbn
Fieanh Insurance
wodcer a unerroloy Coop
SUB-TOTAL
Total WAGES
rnd BENEFTS
Prefessbnal Sorvkes
Aaarnlirp, Audilirq
Contredual Servkes
Travel, TralMrq
Cortxixrnkation
Postage
lllilitie5
Rentals, leases
Iraurence
Repairs, Mainlenanee
PMOng, Publfsnhp
Advertising, Promdbn
Other CurteM Chargos
orcKe sappries
Operetlrp Suppries
Books, Sub, Momberships
IMemal Servke Chargos
Total OpereOng Expenses
-APITA O IT Ay:
LaM
Bulldirps
Other Improvements
Er•uipment
Conslnxlion h Progress
Total Cap8a1 Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt SeMce
TRANSFERS:
To
To
Other
Total Trensfors
DIVISION TOTALS'
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1992.87 1983-94 198495 1995-88 DECREASE
205,373 232,369 264,180 278,770 14,590
4,995 12,927 10,000 12,000 2,000
7,677 9,964 5,s79 14,000 8,421
218,045 248,260 278,759 304,770 25,011
16,180 18,964 20,700 23,238 2,538
15,744 20,497 24,488 34,457 9,969
12,841 13,328 21,508 18,806 (2,702)
952 1,855 1,525 6,090 1,565
15.817 54.641 68.221 82.581 14.970
263,862 303,901 947.980 387,981 39,361
1,695 488 10,000 10,400 100
1,235 2,150 3.600 4,860 1,260
836 (62) 5.500 9,710 4,210
9,000 8,860 860
22.000 26,832 4.812
500 500
750 750
23,810 21,196 22,900 20,630 (2,270)
4,326 7,743 13,268 11,400 (1,868)
52 43 500 500
2,276 9,510 4,654 4,890 176
2,805 1,299 790 790
628 901 1.000 1,98(1
8,774 8,774
37,869 98,608 92,712 111,818 18,104
310 2,735
3,667 309 11.400 5,000 (6.400)
9,977 9,044 11,400 5,000 (6,400)
18,000 18,000
4,936 4,936
22,936 22,938
905,502 _ 9558 _ 52.092 527.119 75,021
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DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT: 'PUBLIC WORKS ADMINISTRATION =?
DESCRIPTION: The Public Works Administration Department's budget reflects the
operating funds needed to support: I) the administrative demands of the
Public Works division; 2) customer requests related to Public Works
functions; and, 3) the monitoring of construction projects.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1994 - 95
o Installed and brought oMine three computer workstations
o Improved response time to citizen complaints
o
o
o Maximized elficiency in computer-generated work orders
Generated physical inventory count for reconciliation
Conducted hurricane drill for disaster preparedness
o Created administrative manual for office procedures
o Reorganized complaint management and service order
reporting methodology
GOALS and OBJEC7NES:
FISCAL YEAR 1995 - 96
o
o
o
o Further enhance customer service
Implement stock requisitions city-wide for all inventory requests
Reorganize and update Public Works filing system
Cross-train all administrative personnel in all aspects of Public
Works administration, particularty on computer workstations
o
o Install and bring on•linecomputer-aided design workstation (CA00)
Train personnel in inventory requisition
WORKLOAD INDICATORS FY '95 FY '94
Com lainis Handled 1 400 300
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CITY OF ATLANTIC BEACH
DmSIOtJAL EXPENDITURES
INTERNAL SERVICE FUND
PUBLIC WORKS ADMINISTRATION
P RSOF NAL SERVI~f'E
WAGES
Salaries end Wapos
Overtime
Spedel Pay
SUBTOTAL
BENEFITS
FICA
Fleanh Insurance
worker a tJnemploy Camp
SUB-TOTAL
Totat WAGES
and BENEFITS
Prolesslonal Services
A~ntirp, Audnirq
Contractual Sorvkes
Travel, Treinirq
Communkatbn
Postago
Utilities
Rentals, Lassos
Insuance
Repairs, Malnteaance
PMlirq, Pubfish(rp
Advertisirp, Promotion
ONer parent Charges
OKMa Supplies
OpereBrq SuDaes
Books, Sub, Memberships
IMemat Servke Cheryes
Total Operelinp Expanses
CAPITAL OUTLAY:
Land
Buildings
Other ImpreverneMs
EOuipmeM
ConsWction h Progress
Total Capnel Outlay
DEBT_ SFRV~F:
Prindpal
Interest
Other
Total Debl Servico
TRANSFERS-
To
To
Other
Total Transfers
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1992-93 1993-91 1994-95 1995-98 DECREASE
101,718 104,271 151,008 153.859 2,851
2,241 179 1.000 349 (651)
2.842 1.141 2,700 4,500 1,800
108,801 105,591 154,708 158,708 4,000
8,171 8,162 11,482 12,141 859
7,716 8,718 13,205 18,090 4,885
5,341 8,778 9,500 5,749 (3,751)
7.511 5.885 9.000 9.303 303
28.739 29.543 43.187 45.283 2.098
135,540 135,134 197,895 203,991 8,098
5,292 4,499 10,000 10,300 300
1,880 1,930 2,500 2,575 75
4,046 3,907 8,076 8,217 181
b,901 5,633 12,000 8,000 (8,000)
159 1,462 800 800
19,968 19,988
2,839 4,252 5,600 5,769 168
8 675 500 500
251 703 1,000 (1,000)
1,705 2,855 2,500 2,575 75
1,081 2,429 5,000 5,150 150
881 1,303 1,000 1,000
50,818 18,329 (32,287)
23,823 29,448 118,740 79,202 (37,538)
2.800 4,500 1,700
204 7,500 6,500 (1,000)
204 10,300 11,000 700
159,387 181582_ 324 935 294y193 . ®(70 712)
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DEPARTMENT DESCRIPTION and NIGHLIGiffS
DEPARTMENT.• FLEET MAINTENANCE
DESCRIPTION: The Fleet Maintenance Department's budget reflects the operating funds
needed to support the maintenance of all City vehicles and equipment for
the efficient operation of daily duties.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1994 - 95
•
• Rebuilt diesel engine in 4 x 4 JCB tractor
Installed three (31 new engines in City trucks, increasing service life
• Restored Animal Control truck
•
• Rebuilt yellow and blue railer engines
Improved productivity and instituted customer satisfaction forms,
with very favorable responses
GOALS and OB.IECTNES:
FISCAL YEAR 1995 - 96
•
• Pursue funding for paint booth
Continue to increase expertise for more in-depfh, in-house repairs
• Computerize Fleet Maintenance
WORKLOAD INDICATORS FY '95 FY '94
Number of Work Orders Per Month (Avers e) 200 220
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CITY OF ATLANTIC BEACH
DIVISIONAL EXPENDITURES
INTERNAL SERVICE
FLEET MAINTENANCE
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1992-93 1893-94 19&1-95 1995-98 DECREASE
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WAGES
SaWries and Wagos 80,504 89,686 88,880 75,502 (13,378)
Overtime 9,098 9,324 5,000 5,265 285
Spada) Pay 2.459 1,174 3.000 5.000 2.000
SUB-TOTAL 92,059 100,184 98,880 85,787 (11,093)
BENEFITS
FICA 7,100 7,758 7,800 8,563 (1,237)
Pensbn 8,712 8,145 8,017 12,205 4,188
Heatlhlnsurance 7,085 7,917 7,930 5,708 (2,222)
Worker d Unempby Come 5,494 4,676 4,915 4533 (382)
SUB•T07AL 28.391 28.492 28.882 29.009 347
Total WAGES
end BENEFITS 120,450 128,878 125,542 114,788 (10,718)
OPE ATIN . EXP NS S:
Profossional Services 135
Aaanlvq, AWHirp
Coniredual Services
Travel,TreWrq 195 S00 500
Cammunkatbn 61 65 100 100
Postage
Lltilitios
Rentals, Leases 1,893 2,553 2,000 2,500 500
Wuranee
Repairs, MalMenence 1,454 3.065 5.832 5,832
PrlMirq, Publishirq
Adverllsinp, Promotion
Other Current Cfrarpes 185 150 500 500
OKxxr Supplies
Operating SuppOas 10,151 19,158 13,380 19,500 8,120
Books. Sub. Memberships
Irgemat Service Chargos 23,050 23,050
Total Operetlnp Expenses 13,938 25,128 22,912 51,982 29,870
CAPITAL OUTLAY:
Land
BuBdirgs
Other Improvements 69,000 (69,000)
Equipment 2,428 1,654 17,900 17,900
ConstrvUion to Progress
Taal caprcal outlay 2,426 t,eu 69,000 n,9og (shoo)
Pdndpal
Mtmest
Other
Total Dabt Serv{ce
To
To
Oltwr
Total Trensfers
E1IVISIONTOTALS[ 136.817 155,758_ 218854 184,678 (92,178)
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