Internal Service Fundsr
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~ /NTERNAL SERV/CE FUNDS
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146
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 an 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.
147
r
^, CITY OF ATLANTIC BEACH
L INTERNAL SERVICE FUNDS
COMBINED SUMMARY OF NEVENUES AND EXPENDRUF7ES
GIah.Ga1D(E9t1M01M
RFVFM IFC
CBY ~na9~
F'Inarke d AaanUrtp
Public Wort AdmWatratbn
Fleet Makdenance
TOTAL REVENUES
OTHER FINANCING SOURCES
TOTAL RESOURCES
E~ENDIIIIBE3
CpY ~9er
Finance d AomurUrg
Publik Wart AdmiNsUaUon
Fleet Maintenance
TOTAL EXPENDITURES
CASH RESERVES
OTHER FINANCING USES
TOTAL EXPENOITURES ANO
CASH RESERVES
AE&QURCEALLOCAILON:
Panonel Servk~s
OperaUrp ExPamea
CapBal Outlay
Debt" vke
Trerafors
TOTAL
AUTHORIZED POSITIONS
ReceptiarM
urdkq a Fkrarrce
FNanca Dinxlar
Aooounlinp Supervisor
Purchasing Agent
llUlity Billing Supervisor
UUIUy AaounUrp Clerk
Aocaunh Payable Clork
Heed Cashier
Caahien
Campuler Operator
Punirasirg Clerk
Pensonarel Coordinator
c Wanks Admkdarratbn
Public Warta Director
AsaislaM Publ'ie Works Director
AdmMistreUve Assistant
CIerW
Mechanks
1~
1
1
1
2
8
9
1
1
1
1
1
1
1
1
1
2
1
,, i
1
1
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1993-D1 199495 1995.98 1998-97 DECREASE
20.881 10.158 (10,726)
120,527 24922! 258,991 209,118 (18,578)
5/3,550 M9242 827,113 871291 104,176
161,582 282,580 291,193 278,641 (15,309)
155,758 231,637 161,878 170,920 (13,758)
784,!21 1212,689 1284,976 12tw,In 25,!95
69,958
761.121 1.261,906 1285.882 1.500,831 14.789
120,527 250282 257,077 209,118 (47,859)
943,858 192A79 539,785 831281 91,528
184,582 285284 293,851 Q78,841 (15,010)
155.758 272,558 185.008 170.820 (11,088)
784,121 1261,oe1 1276x01 129o,4n 14x~
2o,e64 1o,15e 1o,1s6
781.121 1281,915 1285,882 1.900,831 14.789
879,197 871,885 934,993 931,781 (1239)
99228 205,108 289,507 298,591 Z7A84
5,998 1!4,088 18288 43,370 (0,898)
22,938 18,758 (4,178)
_ 761.121 1281,081 1275,701 1290An _ 1/.78D
199511998 1996/7997
1
1
1
1
1
1
1
1
1
1
1
2
1
ins
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT.' CITY MANAGER
DESCRIPTION: The City Manager Department s budget reflects the operating /unds needed
/orthe City Manager to: 1) assist the City Commission in developing alter
native policy and program proposals; 2) provide administrative guidance
to management stall in implementing Commission policies and programs;
and, 3) to esfab/ish a leadership role in the community.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1995 - 96
• Implemented a seniorsta/l'Qual~ty Circle".
• Successful completion o/the capital borrowing /or infrastructure.
• Majorrenovation of the Citys parks.
• Completion o/the A8 Sewer Plant expansion and SaltAire improvements.
• Reorganization of the Public Safety, Purchasing and Personnel departments.
GOALS and OBJECTIVES:
FISCAL YEAR 1996 - 97
• Formally implement departmentallevel'QualityCircles"
• Continue the design and construction of S12 million + capital outlay program.
• Review and approve existing service delivery levels.
WORKLOAD INDICATORS FY'96 FY'95 FY'94
Number of Meetings Attended 450 490
Number of Citizen Contacts/Calls 600 795
Number o/Pieces o/Comes ndence Written 103 121
149
CITY OF ATLANTIC BEACH
DNISIO)LLL EXPENOfTURE3
INTERNAL SERVICE FUND
CITY MANAGER
REVISED
ACTUAL ACTUAL Bl1DGET BUDGET INCREASE
c•
P Rc0 a c RVI 1993-94 199405 199598 1998-D7 DECREASE
.
WAGES
SaWdes and Wages 81.097 157,908 130,522 121,899 (8,623)
Overtirtre 1.923 1.000 (1,000)
Spedal Pay 7.593 39.300 4.000 (35,300)
SUBTOTAL 88,020 183,501 170,822 125,899 (M,023)
BENEFITS
FICA 6,718 13,819 13.068 9,984 (3,104)
Pensbn 10,894 18,559 19,900 15,911 (3,989)
Fieatlh Insraance 7,568 13,465 13,915 12,664 (1,251)
Worker3lhrempby Corte 487 9117 (61J) 700 1.343
SUB-TOTAL 25.483 48.830 18.240 99139 !7,001)
Total WAGES
and BENEFTS
O
X
c 111,183 212,331 217,082 185,138 (51,924)
PFRATINO
P N
ProfessbnelServkes 2.990 4.435 200 (4,235)
Aaaadfrp, Aud'Nrg
Conlraclual Servkes 81 1,474 1,947 3,000 (1,847)
Travel, Trainirq 5,914 5,489 5,450 9,600 (1,850)
Communicatbn 173 2,002 2,080 2,400 320
Postage
UIiTA(es
Rentals, Leases
Insurarke 41 106 1.000 592
Repels, Ma4derwrce 551 943 1,436 1,000 (43fi)
Pdnlirp, Pubfrshirq 1,925 905 500 (405)
Advertising, Prertntbn
Other (]rrtent Charpos 12 796 541 410 (131)
Office Supplies 270 2,107 1,900 2,000 100
Operating Supplies 182 960 1,100 1,100
Books, SuD, Mortrberships 858 2,441 2,869 800
Inlomal Servk:e Charpos 14.312 11,044 12.270 1126
Total OpareOnp E~enaea 7,714 95,484 97,015 2(1,280 (8,735)
CAPITAL OUTLAY:
land
Bumps
Other Irt4xovemonts
Erluipment 1,300 2,467 3,000 16,000 13,000
Coretnrclion h Progress
Total Capttal owey 1,300 2,487 3,000 18,000 13,000
DEBT SERVICE:
PdrrGpel
Interest
Other
Total Debt Servke
T ANCF RC•
To
To
Other
Total Trenakre
DNICIONTOTA c• 120.527 250.282 257.077 208.418 (47.859)
150
DEPARTMENT DESCRIP710N and HIGHLIGHTS
DEPARTMENT.• ACCOUNTING 8 FINANCE
DESCRIPTION: The Accounting & Finance Departments budget reflects the operating funds
needed to support and administer the financial affairs of the City, including
City investments, budget preparation, financial inlomtation generation,
utilty billing and related customer questions and complaints, payroll,
purchasing, vendor payables, data processing and personnel.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1995 - 96
• Coordinated 24 million dollar financing for Utilty and General Government projects.
• Reorganized the Purchasing Department, centralized receiving and established new
purchasing procedures to improve Internal controls.
• Converted from quarterly meterreading to monthly meter reading increasing
meterreading processing from 30,000 accounts per year to 90,000 accounts per year.
Changed utility billing cycles to smooth work flow.
• Upgraded AS400 -improving response time and capacty to users.
• Implemented the Fixed Asset System and expanded the use o/project accounting.
• Assumed responsibilty for personnel functions.
• Received excellent audt review.
GOALS and OBJECTIVES:
FJSCAL YEAR 1996 - 97
• Increase level of customer service provided to cftizens and expand the role of
the customer service representatives to include collections on delinquent accounts.
• Continue to provide reliable and timely financial in/ormation to the City Commission
and management staff.
• Reorganize and streamline the personnel /unction to provide better personnel support
to management stall and City departments.
• RFP for City auditing services - (contract expires with existing audtors.)
WORKLOAD INDICATORS FY'96 FY 95 FY'94
Unlit Bills Generated Annuall 80,000 79,200 78,000
Delin vent Notices Generated Annuall 13,500 13,200 14,400
Finall3illsProcessed Annuall 5,000 4,800 3,500
Accounts Pa able Checks Processed Annuall 12,500 12,000 12,000
Purchase Orders Processed Annuall 3,500 3,000 3,b00
Pa 11 Checks Processed Annuall 2,000 2,000 1,700
151
CITY OF ATLANTIC BEACH
ONISIONAL EXPENDITURES
INTERNAL SERVICE FUND
ACCOUNTING AND FINANCE
PERSONAL SERVICES:
WAGES
Saladm ad Wages
overtimo
Spetlal Pey
SUB-TOTAL
BENEFRS
FICA
Pensbn
Heats Imurenee
worker a Unenpby Comp
SUB-TOTAL
TMaIWAGES
end BENEFRS
Prolessknel Servk:es
Accountirq, AudNnp
Contractual Servk:es
Travel, Trekr4p
Comnrnk:elbn
Poslapo
Wlilies
Rehab, Leases
Imurerae
Repairs. MalMenanea
Pdntlrg, Publishirp
Advertbkp, Prorrotion
Other Currant Charges
OfBrs Supplies
Operetlrq Supples
Books, Sub, Memberships
Intomal Servk:e Cherpos
Total Operetlnp E~enses
t`APIT 1 O R AY:
Lard
Buikfings
Other Impwements
Equlpmerd
ConsWCtbn b Progress
Thai Ceptlal Outlay
DEBT SERVICE:
Principal
Interest
Other
Total Debt Service
TRANSFERS:
To
To
Other
Total Trensfere
DNISION TOTALS:
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1993-94 1994-95 1995-98 1998-97 DECREASE
232.309 263.106 290.013 343.272 53,209
12927 e,s3s 12.000 12.000
9.964 11,860 14,000 12.500 (1,500)
249260 287,801 318,019 387,722 51,708
18,964 22,884 24,098 28,632 4,534
20,497 24,788 34,457 36,657 2,200
13,328 18,242 18,808 23,680 1,874
1,655 5.105 8,145 7.529 1.384
St.BN 71.019 83.508 98.198 12.992
903,904 354,820 389,519 161,220 84,701
188 7,997 10,100 13,400 9,000
2,150 3,449 4,860 5,520 660
(62) 3,959 8,872 13,300 1,628
7,151 9,860 8,200 (1,660)
22,046 26.832 29,296 2.164
500 500
27 1,125 1,250 125
21,136 8,590 20,630 33,020 12,390
7,743 11,941 12,005 18,931 6,926
43 1,375 1,375
3,510 7,459 1.814 6,775 1,931
1.299 2,086 790 750 (40)
301 1,150 1,980 2,825
8,774 7,051 (1,723)
38,808 71,155 111,272 142,193 30,921
2,735
309
9,041
83,961 8,038 6,120 82
63,964 8,038 6,120 82
18,000 17,474 (526)
4,936 1,284 (3,652)
22,938 18,758 (4,178)
943,558 492.939 539.785 831291 81.528
152
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT.' PUBLIC WORKS ADMINISTRATION
DESCRIPTION: The Public Works Administration Department's budget reflects the
operating funds needed to support: 1) the administrative demands ofthe
Public Works division; 2) customerrequestsrelated fo Public Works
functions; and, 3) the monitoring of construction projects.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1995 - 96
• Managed initiation of Capital Improvement Program through financing and startup.
• Reorganized and updated Public Works filing.
• Provided computer training for staff and lniliated !n-house CAD draRing.
• Reorganized and renovated Public Works office to accommodate the purchasing
department.
• Improved inventory controls with smooth completion of year end inventory.
• Conducted safety training and replaced safety equipment.
GOALS and OBJECTIVES:
FISCAL YEAR 1996 - 97
• Assist in transfer of Purchasing to Public Works /acildy and implement new
purchasing procedures.
• Improve service to residents -resolving complaints and providing assistance.
• Increase computer frteracy of office staff.
• Provide high level of project management for Capial Improvement Program
and other construction projects.
WORKLOAD INDICATORS FY'96 FY'95 FY'94
Service Orders Handled 4,000 1,400 300
153
,.
CITY OF ATLANTIC BEACH
OMSIONAL EXPENDITURES
INTERNAL SERVICE FUND
PUBLIC WORKS ADMINISTRATION
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1993-94 1994-95 1985-98 1998-97 DECREASE
PERSONAL SERVICI
WAGES
Salaries and Wages
Overtkne
SPedal Pay
SUB-TOTAL
BENEFRS
FICA
Health Insurance
Worker d lkrempbY ~P
SUB-TOTAL
Total WAGES
and BENEFITS
Professional Services
AccaWinp, Auditirp
CorgreUUal Servkes
Trevel, Trelnirq
Communkatbn
Postage
UlOitbs
Rentals, Leases
Insurance
Repairs, Malnlenance
Printing, Publishtrq
Advertising. Prornotbn
Ottax Current cxraryas
Office Supplies
Operetlrq SuppBes
Books, Sub. Mombarships
Internal Servke Charges
Total Operetlnp Expenses
CAPITA O iT AY:
Lard
Bui~rps
08ar Improvements
Equipment
Constnrdion h Progress
Total CapNel Outlay
DERT SERVICE
Pdneipei
Interest
Omar
Total Debt Service
T ANCF R~•
To
To
Other
Total Trensfere
104,271 129,380 151,359 141,170 (10,189)
179 349 500 151
1.141 4,043 4,500 5.500 1,000
105,591 133,423 158,208 117,170 (9,038)
8,162 10,503 12,141 11,032 (1,109)
8,718 13,262 18,090 14,571 (3,519)
8,778 6,522 5,749 7,964 2,215
5.885 8.688 9.303 9.688 385
29,513 98.973 15.283 43.255 f2.028)
135,134 172,998 201,481 190,425 (11,088)
448 3,000 500 (2,500)
4,499 7,560 7,300 8,500 1,200
1,930 2,793 2,575 4,400 1,625
3,907 3,663 8,217 5,760 (457)
5,631 5,352 6,000 6,500 500
1,462 905 800 1,000 200
18.523 12,908 14,198 1,290
4,252 3,218 1,768 4,000 2,232
875 558 500 800 300
703 880 1,200 1,200
2,855 10,021 3,575 3,750 175
2,429 3,491 1,150 4,100 250
1,303 1,305 1,000 1,800
51.569 18.329 18.813 284
29,448 108,380 88,120 75,419 7,299
11,000 4,500 (6,500)
4,528 13,243 8,500 (4,743)
4,528 21,243 13,000 (11,243)
161.582 285.284 293854 278,844 (15 010
154 r
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT.• FLEET MAINTENANCE
DESCRIPTION: The Fleet Maintenance Departments budget reflects the operating funds
needed to support the maintenance of all City vehicles and equipment for
the e>ficient operation of daily duties.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1995 - 96
• Obtained new vehicle IiR, gas analyzer and refigerant recycler.
• Rebuilt diesel engine !n c/d Toro mower, Police car - P-1, P-21, P-7 & P-11.
• Resealed transmission orUteguardjeep.
• Replaced motor In Lifeguard railer.
• Monitored customer satisladion forms and maintained and received favorable
evaluations.
• Initiated monthly reporting to all departments of work performed.
GOALS and OBJECTIVES:
FISCAL YEAR 1996 - 97
• Obtain new 2~on floor jack, charging system analyzer and manuals and
monitor set for new vehicles to improve service.
• Continue Quality Service Reporting.
• Continue to increase produdivrty and competitiveness of the division.
WORKLOAD INDICATORS FY 56 FY'95 FY'94
Number of Work Orders Per Month Average 200 200 220
155
CITY OF ATLANTIC BEACH
DMSIOtLLL EXPENDITURES
INTERNAL SERVICE
FLEET MAINTENANCE
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
PERSONAL SERVICES 1993-84 1994-95 1995-98 1998-97 DECREASE
'
WAGES
saiarles ens wages as.sfia 92,222 n,38o n,542 182
Overtlma 9,324 5,888 5,285 6,000 715
Speeial Pay 1,174 3,928 5,000 2.000 (3,000)
SUB-TOTAL 100,184 102,038 67,885 95,542 (2,127)
BENEFITS
FICA 7,758 9,238 8,707 8,544 (183)
Perrslon 8,145 8,052 12$05 6,888 (3,379)
Health Iroiuance 7,913 7,578 5,708 5,987 159
Worker 8 Unempby Comp 4.878 8A34 4,836 5,132 498
SUB-TOTAL 28.492 90.902 29.258 29.429 12.627)
Totat WAGES
and BFI4EFIT3 126,878 132,336 118,821 111,971 (4,950)
OPERATING EXPENSES
Prolessbnel Servkes
135
64
Trevei, Tralnirq 500 700 200
Camnunketion 85 85 100 100
Postage
Uiltt(es
Rentals, Leases 2,553 2,442 2,500 2,500
Insurance 861 727 68
Repairs, Malntanence 3,065 5,827 5,632 8,350 518
PrlMirq, PubBShinp
Advertisirp, Praraliat
Other Garrard Charges 150 110 500 500
Offke Supplies
Operetirq Supplies 19,458 18,801 19,957 18,000 (3,957)
Books, Sub, Mambershlps 500 S00
IMemai Servke Charges ~ 23,050 23,322 272
Totai Operelinp Expenses 25,428 27,109 53,100 50,899 (2,401)
OAPITAL OUTLAY'
LerW
Burgs 1,415 (1,415)
Other Improvements 70,308
Equipment 1,854 2,801 13,572 8,250 (5,322)
Constnx;l'an M Progress
Total Capttal Outlay 1,654 73,109 11,987 8,250 (8,737)
^EBT SERVICE
Prindpai
Interest
Other
Total Debt Service
T ANR SFFR~S',
To
To
Other
Total Trenstere
DIVISION TOTALS' 155.758 232.558 185.008 170.920 111.088)
156
157