Internal Funds
2
--1 '
m
~ ~
T 2
ca
~zr
v
;Nm'
~ ~i
m
~r
i~
r
r
..
..
~.
/NTERNAL SERV/CE FUNDS
..
~.
r
n
.~
n
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.
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 Administrative Assistant
salaries and expenses are allocated based on a study of time spent in ,
various departments. 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.
Human Resources -Human Resources costs are allocated to
departments based on the number of employees in each department.
147
CITY OF ATLANTIC BEACH
..
INTERNAL SERVICE FUNDS
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199416 799618 199617 1997418 DECREASE
CaehGartY.E9m4td
RFVFUr ICe 20.884 3.455 3.455
CBY Manager
Fk,ant.aAttarmnne 249,224
449
242 239.747 197,183 20988 12.121
Publk Wort AdmlNsintlon ,
282,590 s3o,3ao
268,309 ad3.a3s
288
989 636,699
299
314
(9
3]25
Float Maintenance
Human Rasourcn 271,573 188.438 ,
175~oe ,
197,968 ,
22,759
114.352 114.352
TOTAL REVENUES 1,212,689 1,207,788 1A08,398 1,467,819 182,221
OTHER FWANCWO SOURCES 89,768 14,791
TOTAL RESOURCES
xP ND roFe _1,261,945 _1,243,487 1.708.867 1A61.074 152.211
C01'Mana9M 250,282 241,422 197,165 209
288 12
121
Fkunce i AccauNng 49z,e39 537,523 ed3,o3s ,
838.689 ,
Pubik Works Admkdstratlon 283,28.1 283.808 288.988 - 299,314 9
323
Feet MalMenenee 272,558 177,254 175,209 197,968 ,
22
759
Human Reaoun,aa 114.352 .
_ 114.352
TOTAL EXPENDITURES 1,281,081 1~d0,008 1,306,398 tr467,819 162,221
CASH RESERVES 20.884 _ 3,456 SA56 3,466
OTHER F9W4CIN0 USES
TOTAL EXPENDITURES AND
CASH RESERVES _ 1.261,945 1.247A67 _ 1.308,867 _ 1.481,074 162.221
RESO.URGE.ALLOLAIIDN:
Personal servkaa 871,885 921,447 951,443 1,045,377 93
964
Oparatlng E~enaea 245,108 281,344 307,180 352,087 .
41
907
GDItal Outlay 144,068 38,459 28,017 41,400 ,
13
383
Gbt 6ervke 18,758 18,758 18
759 ,
1
Transfara ,
TOTAL 1.281,061 1.2!0,008 1.705398 _7,157,819 152.221
AUTHORIZED POSITIONS
r ,.,.,,.y..
~~~~ ~~ 1
1 1
Reuptbnist
1 1
1
ReceptlonM . (PaR Time)
-
- 1
-
ountlng a Flnanu ~ ~
Fkunca Okecta / 1
Aeeounhrd 1 1
Purehasfng Agard / 1
lltiiky Bilfmg SuperWsor 1 1
Utiiky Accamtlng Clerk 1 1
Accounts Payable CMrk 1 1
Customer SarNu 3uparvhar 1 1
Customer Sarvke Gahier 2 2
Computer Operator 1 1
Purchasing CNrk 7 1
ParaonnN Coordinator 1
-
-
Ie Works Adminlstratlon
iF
~f
PuDBe Works Olractw 1 1
Aulstsnt PuDBe Works Director 1 1
AdmWstratlw Assistant 1 1
CNrks 2
- 2
I Maintenance ~ ~
Mechenkx 3 3
an Ruourcu
Human Resource Dkettor 1
PersonnN Cootdlnsta 1
2
148
DEPARTMENT DESCRIPTION and HIGHUGNTS
DEPARTMENT.• CITY MANAGER
DESCRIPTION: The City Manager Department s budget reflects the operating funds needed
for the Ctty Manager to: 1) assist the City Commission in developing atter-
native policy and program proposals; 2) 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 1995 - 96
• Implemented a senior staff "Quality Circle'.
• Successful completion of the capttal borrowing for inhastructure.
• Majorrenovation o/the City's parks.
• Completion o/the AB Sewer Plant expansion and SattAiro improvements.
• Reorganization ofthe Public Safety, Purchasing and Personnel departments.
GOALS and OBJECTIVES:
FISCAL YEAR 1996 - 97
• Formally implement departmental Level 'Quality Circles".
• Continue the design and construction of $12 million + capital outlay program.
• Review and approve existing service delivery levels.
WORKLOAD INDICATORS FY'96 FY'95 FY'94
Number o/Meetin s Attended 450 490
Number of Citizen Contacts/Calls 600 795
Number o/Pieces of Corres ndence Written 103 121
149
CITY OF ATLANTIC BEACH
DMSIONAL t:l(PEND(TURES
BdTERNAL SERVICE FUND
CRY MANAGER
P RcONA c RVI e
WAGES
Salaries and Wapea
Ovartkna
sPKw Pay
SUt3-TOTAL
BENEFRS
FICA
Pansbn
Naatth Insunnu
Worker d Unempby Come
sus-TOTu
Tam wanes
and BENEFRS
Pro7essknal Servkas
Accountlny, Audrtlny
ContncNal Senrkes
Trawl, Tolniny
Communkatfon
Postaps
Utilities
Rentals, leases
Insunnu
Rapsin, Malntsrunu
PrinOnp, PubBshinp
~~~n0. Promotion
Other CWfent Cheryaa
016ca Suppttas
Opentirp Supptlas
Boob, Sub, MembaraNps
Intamal SanAea CMrpas
Total Operatlnp Expenau
QAPRAL OUTLAY:
Land
BuBdkgs
Other Improvamanh
EqulpnwM
ConatnxWn N Propene
Total Capkal Outlay
O BT c RV1
Principal
InlHest
Other
ToW Debt SerWca
T ANSF RC•
To
To
ToUI Tranalen
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
_ 19914f6 199619 199617 _ 1997418 DECREASE
157,808 135,798 121,688 132,852 8.138
1.2a soo soo
_ 7.597 29,281 _ 1,000 ,,000
166,601 166,923 128,696 137,362 8,668
13,819 11,398 10,178 10,223 Q
18,339 13,620 15,911 18,582 2,671
13,165 10,218 12,881 10,780 (1,884)
967 ass 713 44o rzn7
!6_ e3o se.t2o _ 39.ue lo.az7 661
212,371 204,047 188,782 177,378 8,217
2,990 Sea 200 200
1,471 802 7.000 2.500 (500)
5.489 1.582 1,900 3.500 1.600
2.002 3.082 2.400 3.000 600
13
!1 408 7.000 620 (380)
943 2,092 1,310 1,250 (260)
1,923 1,517 500 500
798 943 410 510 700
2.107 5,287 2.000 2.300 600
864 7,378 1,400 1,200 (200)
2.441 2.970 600 800
_ 1!.312 _ 11.039 72,187 13,327 2,844
36,184 34,306 27,603 37,907 4,304
2,167 3.071 1,100 (t,gpp~
2,167 3,071 1,100 (1,100)
260.282 2!1.!22 797.166 209.288 12.121
150
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT: ANCE 8'ADMtNISTRATION:•
DESCRIPTION: The Finance 8 Administration Departments budget reflects the operating
funds needed to support and administer the financial a8airs of the City,
including City Investments, budget preparation, financial Tnformafion
generation, utility billing and related customer questions and complaints,
payroll, purchasing, vendor payables, data processing, personnel and
risk management.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1996 - 97
• RFP for audit services.
• Changed utility billing to 4 cycle billings to Improve customer service and
streamline operations.
• Assumedresponsibilrty/orsupervisingmeterreaders.
• Converted to papedess' purchase order approval to streamline operations.
• RFP for health care services.
• Converted to electronic payroll tax deposits.
• Increased use of microfiche and reduced city-wide paper costs.
GOALS and OBJECTIVES:
FISCAL YEAR 1997- 98
• Provide City Manager with enhanced financial analysis to review City
departmental operations.
• Convert to a new fixed asset tagging system and implement departmental
fixed asset accountability.
• Implement internal audt procedures.
• Provide payroll direct deposit to City employees.
WORKLOAD INDICATORS FY "97 FY'96 FY'95
(Itili Bills Generated Annuall 80 500 80 000 79 200
Delin uent Notices Generated Annuall 13,800 13,500 13,200
Final Bills Processed Annuall 5,200 5,000 4,800
Accounts Pa able Checks Processed Annuall 12,500 12,500 12,000
Purchase Orders Processed Annuall 4 000 3 500 3 000
Pa ll Checks Processed Annuall 2 000; 2000 2,000
151
CITY OF ATLANTIC BEACH
OMSIONAL EXPENOITVNES
WTERNAL SERVICE FUND
ACCOUNTING AND FINANCE
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
P RcONA c R~^.. c• 199456 199658 _ 199657 199857 DECREASE
WAGES
Saladee and Waflu
o
u 263,408 295.378 351,732 512.447 (8.885)
wr
m.
Special Pall 6,s3s
11.860 11.210
14.760 u,s33
12.500 1z,ooo
12,500 (u~
SUBTOTAL
BENEFITS 293.801 321,6u 376,166 368.947 (9,218)
FAA
Penabrt 22.681 24,290 28,278 29.794 518
Hulth Insuranu 24.788
18,242 31.978
18,840 38.857
23,680 38.374
19,941 1.877
(3
779)
Worker6 Unempby Comp 5./05 8.777 3.568 1.287 ,
(4,299)
SUB-TOTAL _ 71.019 _ 64.986 _ 96.181 69.638 15,8451
TodI WAGES
and BENEFTS
OP RATIN
XP Nc C• 364,820 406,631 471.316 468,483 (14,863)
•
Professional Servkea 7,997 3,011 11,720 15,500 780
Aeeountinp, Aud'Nnp
Cordrectwl Servkes 3,149 2,088 O,7t0 7,900 (420)
Trawl,TwWnp 3.959 7.101 9.000 11.000 000
2
cortununkatlan 7.151 7,701 x,200 baoo .
Posdpe 22,048 22,923 28,298 31.440 3
114
UWities .
Rendta, Leases S00 S00
Insurance 27 1,125 1,250 1,161 (69)
Repairs. Maintenanu 8.590 22.595 37.020 32,290 (730)
Pdntlnp, PubBsWnp 11,941 18,281 18,471 13,660 (771)
Advedlslnp, Pronwtbn
Other Cunard Charya 1,585 1.750 163
OR~ce SuPPSy 7.159 9,062 11,614 8.250 (3.564)
OperaOnp Supplies 2.068 1,849 3.141 730 8.391)
Boo W, Sub, MembersNps 1,150 1,468 2,323 1,850 2
325
Intsmal Servke Charpsa 8,212 7.182 18,188 ,
9,024
Todt OparaOnp E:penaee
CAPITA O R A
• 74,166 106,143 146,761 166,267 9,493
Y
land
Bupolrps
OOrer Improvemend
Equipment W,984 6,791 7,167 8,200 (967)
Constructbn h Progress -
Todl Capbal OuldY
eERTCFRVI 6],984 6,791 7,187 6,200 (987)
-g,
Prbrdpal
10,789
17,Q1
16,255
781
Interest
Other 1,968 1,281 304 (!80)
Todl Debt Servke
TRANgFER3 10,766 18,768 18,769 1
~
To
To
Other
Todl Transfers
OMCION TOTAI C~ 492.At9 637.623 643,0]6 6]6,699 (8.336)
152
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT: ~;z~:?A08L/C VYORKS AQMtNISTRAAON ~s:~,
DESCRIPTION: The Public Works Administration DepartrnenPs budget reflects the
operating funds needed to support: 1) the administrative demands of the
Public Works drvision; 2) customer requests related to Public Works
functions; and, 3) the monitoring ofconstruction projects.
MAJOR ACCOMPUSNMENTS:
FISCAL YEAR 1996 - 97
• Administered Capital Improvement Program, assuring quality construction
at minimum cost.
• Designed, permitted and bid first major project in-house.
• Increased computer expertise of stall.
• Further organized and purged files and storage areas.
• Improved documentation and response time to service orders.
! •
! Continued safety training and reduced number oflost hours due to Injury.
GOALS and OBJECTIVES:
FISCAL YEAR 1997 - 98
• Obtain additional workstations, links, and computer training.
• Design and construct conference and meeting area at Public Works facility.
• Continue high level of project management for Capita! Imrpovement Program and
other construction projects.
• Purchase map drawer cabinet for more e~cient storage of plans.
'WORKLOAD INDICATORS FY 57 FY'96 FY'J5
Service Orders Handled 4000 4000 1400
153
CITY OF ATLANTIC BEACH
DMS1oNAL EXPENOfTURES
INTERNAL SERVICE FUND
PUBLIC WORKS ADMINISTRATION
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
PER30NA1 c Ran rs• 199495 199598 1896.97 _ 199759 _pECREASE
WAGES
Salarlet and Wapea 129,380 141,247 148,138 133,795 7
657
Ovorume
Spec01 P'+Y
4,043 151
_ 7.315 543
5.500 1.000
8.000 ,
157
Sop
SUB-TOTAL
BENEFITS 133,423 148,713 152,191 160,798 6,614
FICA
Pentlon 10,503 11,130 11,415 12,341 928
Health Insunncs 13,282
8,522 18,098
7,171 14,371
7,964 17,566
7,572 2,995
(4$2)
WorkerdUnempbyComb 8.688 10.201 9,979 7.313 (2,668)
SUB-TOTAL _ 38.873 _ 48.601 13.929 41,732 603
Total WACES
and BENEFTS
OPE TIN
XP NC c• 172,396 185,314 198,110 205,527 8,417
.
Professbnai Servleu 446 1,362 5,870 1,000 (1
670)
Aeeoun6np, Auditup ,
Contractual Sarvku 7,560 6,185 5,798 10,688 4
890
Tavel, Tnlninp 2,793 4,425 4,400 4,400 ,
Communkatbn 3,663 7,764 5,760 7,200 440
1
Pottage
Ublitiet
5,352
13
5,170
8,500
1,350
8,000 ,
1,350
(500)
Rentals, Lutes 965 645 1,000 3,500 2
500
Inaunnoe
Regain, Malntenanea 16,523
3
218 12,416
891
1 14,198
4
000 690
2
300 ,
(13,508)
Prin6np, PubOshup ,
558 ,
517 ,
800 ,
7,400 (1,700)
6
600
AdverOalnp, Promotion ,
Other Currant Charpet 880 S 1,200 1,300 100
OlfkeSWDOet 10,021 1,294 3.750 3,700 (50)
OpenOrp SuDDtlu 3,491 8,041 7,915 4,500 (3
113)
Boob, Sub, Mombenhips 1,305 1,154 1,600 2,250 ,
450
Inlenul Servke Charyas _ 51.389 _ 21.086 16,892 22,811 3,919
Total Operating Expenses
f APRA O R AV• 106,360 72,891 81,679 82,087 408
LarW
Buildups 8,578 4,500 8,000 3
500
Ottwr Improvements ,
EQuipmerd 4,528 6,923 7,700 3,700 (4
000)
Constnxilon h Proprett ,
Total Capital Outlay
D BT c RVI I,S28 16,601 12,200 11,700 (500)
.
PNiclpal
lateral
Other
Total Debt Service
TRANCFFR,g;
To
To
Other
Total Tranafen
DMSIONTOTA C~ 285.294 297.809 289.989 299.714 8.725
154
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT.• <~ : MAINTENANCE
DESCRIPTION: The Fteet Maintenance DeparfrnenCs budget reflects the operating funds
needed to support the maintenance of all City vehicles and equipment for
the etrcient operation of daily duties.
MAJOR ACCOMPLISHMENTS:
FISCAL YEAR 1996 - 97
• Obtainednew 2-ton fioorJack, charging system analyzer, path findermanual,
monitor sets and 2 post lift
• Monitored customer satisfaction forms and maintained and received favorable
evaluations.
• Rebuilt engine in P-19.
• Replaced rear end on D-25 small dump truck.
• Painted P-13, P-10, P-19, P-4 and P-26.
• Made an emergency trailer with arrow board attached.
GOALS and OBJECTIVES:
FISCAL YEAR 1997- 98
• Obtain brake lathe, battery charger and new truck lormechanics and
replace electriclan van.
• Continue quality service repairs.
• Continue to increase productivity and competitiveness of division.
WORKLOAD INDICATORS FY 57 FY 56 FY'95
Number of Work Orders Per Month Avera 200 200 200
155
CITY OF ATLANTIC BEACH
DMSIONAL EXPENDITURES
WTERNAL SERVICE
FLEET MAINTENANCE
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
P RcONA crR~n Fc• 199458 199556 1998.97 _ 1997.98 -DECREASE
'
WAGES
Salarfn and Wapn
Q'e~ 92,222 78,025 80,641 83,865 9,224
Speed Pay 5.888
7
928 5,078
3
SZ7 8,248
2
000 7.000 752
. . .
_ _ 3.000 1.000
SUB-TOTAL
BENEFITS 102,039 98,627 98,889 81,863 4,878
FICA
P°n~0n 8,238 8,827 8,800 7,291 191
Hearth Insurance 8,052
7,578 12,204
3
191 8,888
5
887 10,311
4
9 1,425
Worker d Unemptoy Comp
_ 8.434 ,
1.610 ,
3.383 ,
24
2.970 (943)
R OS7)
SUB-TOTAL _ 30.302 _ 28.972 _ 28.978 25.158 H.I90)
Toti WAGES
and BENEFTS
OP ATIN • XP rucr=c• 132,339 115,359 113,826 119,321 3,198
Profaukxui Sarvkn 84
Aeeounthp, Auditkp
Contractual Sarvkas
Travel, Trairdnp ,~ 700
700
Communkatbn 65 4S ~ 100 150 50
Postpa
UtilRles
Rentals, Leasn
Insurance 2,142 3,170 2,300 2,765 265
Repairs, MalMenanea
5,827 6~
7,019 727
8,350
8
550
200
Prhtinp, Publiehinp ,
Advertlalrq, Promotion
owa~+mM~ron 11o t2s Soo Soo
Office SuppBn
OperaBnp SuppBn
BooW
Sub
MembeMips 18,601 15,651 17,000 17,100 100
,
,
Internal Servka Charpn 13
21.907 500
27.757 500
28.!182
3,124
Tofal Operating Expenses
rAPITA O IT Ay 27,109 49,802 82,134 35,147 3,013
Land
Bulldinps
Other Improvement 70,308 1,415
EQuipment
Constna:tbn h Progress 2,801 11,678 7,250 23,500 18,250
Toil Capital Outlay
Q BT c RVI 73,109 13,093 7,250 27,300 18,250
.
PMeipsl
Interest
Other
Toil Dabt Service
T eNCF Rc•
To
To
other
Toti Transfers
DMSION TOTAI Q~ 274,358 177.234 173.409 197.888 42.759
156
CITY OF ATLANTIC BEACH
DrvlsloaAL EXPEND(1VREs
INTERNAL SERVICE FUND
HUMAN RESOURCES
~RSONA c_ R~^.
WAGES
SaOrles and Wailes
Overtlna
Special Pay
SUB-TOTAL
BENEFITS
FICA
Panabn
Health Insurance
Worker d Unempby Comb
SUB-TOTAL
Total WAGES
and BENEFTS
Professional $erVICN
Accoununp, Aud'Nnp
Contactual Servkea
Tavel, Tnlnkp
Communkatbn
Postapo
UtBfties
Rentals, Leases
Insunnee
Repair, Maintenarv:e
PrintinD, PubBshkg
AdveAlalnD, Prorno0on
ou,er current Charges
o81ee Supplies
Opeaunp supplies
Books, Sub, MembersNps
Internal Service Charges
Total OperatinD Expenses
cAPTTAL OUTLAYe
land
Bu001nps
Other Improvements
EpulpmeM
Total Capital Outiay
D BT S RVI
Principal
Interest
Other
Total Debt Sarvlea
7RANSFERS•
To Akl Governmental Apancles
To Aid PrMle Orpanlations
Other
Total Tramfen
DMSION TOTALS.
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
199495 199598 1998.97 199758 DECREASE
68,57D 68,570
1,500 1,500
1,000 1,000
71,070 71,070
5,457 5,477
7,952 7,952
1,923 1,923
285 285
1S.S97 15.597
66,667 66,667
8,750 8,750
4,250 4,250
1,500 4,500
1,000 1,000
500 500
4,000 4,000
1,500 1,500
2,560 2,560
t,ooo 1.000
t s2s
27,685 27,68$
114.352 114,752
157